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(126th General Assembly)
(Amended House Bill Number 13)
AN ACT
To amend section 5739.026 of the Revised Code to permit the levy by a board of county commissioners of a sales and use tax for the purpose of providing emergency medical services, to eliminate laws regarding direct payment to providers for 9-1-1 emergency services, to repeal sections 1753.281 and 3923.651 of the Revised Code that are scheduled to take effect March 31, 2005, and to declare an emergency.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That section 5739.026 of the Revised Code be amended to read as follows:
Sec. 5739.026. (A) A board of county commissioners may
levy
a tax of one-fourth or one-half of one per cent on every
retail
sale in the county, except sales of watercraft and
outboard motors
required to be titled pursuant to Chapter 1548.
of the Revised
Code and sales of motor vehicles, and may increase an existing
rate of one-fourth of one per cent to one-half of one
per cent, to
pay the expenses of administering the tax and,
except as provided
in division (A)(6) of this section, for any
one or more of the
following purposes provided that the aggregate levy for all such
purposes does not exceed one-half of one per cent: (1) To provide additional revenues for the payment of
bonds
or notes issued in anticipation of bonds issued by a
convention
facilities authority established by the board of
county
commissioners under Chapter 351. of the Revised Code and
to
provide additional operating revenues for the convention
facilities authority; (2) To provide additional revenues for a transit authority
operating in the county; (3) To provide additional revenue for the county's general
fund; (4) To provide additional revenue for permanent
improvements
within the county to be distributed by the community
improvements
board in accordance with section 307.283 and to pay
principal,
interest, and premium on bonds issued under section
307.284 of the
Revised Code; (5) To provide additional revenue for the acquisition,
construction, equipping, or repair of any specific permanent
improvement or any class or group of permanent improvements,
which
improvement or class or group of improvements shall be
enumerated
in the resolution required by division (D) of this
section, and to
pay principal, interest, premium, and other costs
associated with
the issuance of bonds or notes in anticipation of
bonds issued
pursuant to Chapter 133. of the Revised Code for the
acquisition,
construction, equipping, or repair of the specific
permanent
improvement or class or group of permanent
improvements; (6) To provide revenue for the implementation and
operation
of a 9-1-1 system in the county. If the tax is levied
or the rate
increased exclusively for such purpose, the tax shall
not be
levied or the rate increased for more than five years. At
the end
of the last year the tax is levied or the rate increased,
any
balance remaining in the special fund established for such
purpose
shall remain in that fund and be used exclusively for
such purpose
until the fund is completely expended, and,
notwithstanding
section 5705.16 of the Revised Code, the board of
county
commissioners shall not petition for the transfer of money
from
such special fund, and the tax commissioner shall not
approve such
a petition. If the tax is levied or the rate increased for such purpose
for more than five years, the board of county commissioners also
shall levy the tax or increase the rate of the tax for one or
more
of the purposes described in divisions (A)(1) to (5) of this
section and shall prescribe the method for allocating the
revenues
from the tax each year in the manner required by
division (C) of
this section. (7) To provide additional revenue for the operation or
maintenance of a detention facility, as that term is defined
under
division (F) of section 2921.01 of the Revised Code; (8) To provide revenue to finance
the construction or
renovation of a sports facility, but only if the tax is levied for
that
purpose in the manner prescribed by section 5739.028 of the
Revised Code. As used in division (A)(8) of this section: (a) "Sports facility" means a
facility intended to house
major league professional
athletic teams. (b) "Constructing" or "construction"
includes providing
fixtures, furnishings, and equipment. (9) To provide additional revenue for the
acquisition of
agricultural easements, as defined
in section 5301.67 of the
Revised Code; to pay principal,
interest, and premium on bonds
issued under section 133.60 of
the Revised Code; and for the
supervision
and enforcement of agricultural easements held by
the
county; (10) To provide revenue for the provision of ambulance, paramedic, or other emergency medical services. Pursuant to section 755.171 of the Revised Code, a board of
county
commissioners may pledge and contribute revenue from a tax
levied for the
purpose of division (A)(5) of this section to
the
payment of debt charges on bonds issued under section 755.17 of
the
Revised Code. The rate of tax shall be a multiple of one-fourth of one
per
cent, unless a portion of the rate of an existing tax levied
under
section 5739.023 of the Revised Code has been reduced, and
the
rate of tax levied under this section has been increased,
pursuant
to section 5739.028 of the Revised
Code, in which case the
aggregate of the rates of tax levied
under this section and
section 5739.023 of the Revised Code shall be a
multiple of
one-fourth of one per cent. The tax shall be levied and the rate
increased pursuant to
a resolution adopted by a majority of the
members of the board. The board shall deliver a certified copy of the resolution to the tax commissioner, not later than the sixty-fifth day prior to the date on which the tax is to become effective, which shall be the first day of a calendar quarter. Prior to the adoption of any resolution to levy the tax or
to
increase the rate of tax exclusively for the purpose set forth
in
division (A)(3) of this section, the board of county
commissioners
shall conduct two public hearings on the
resolution, the second
hearing to be no fewer than three nor more
than ten days after the
first. Notice of the date, time, and
place of the hearings shall
be given by publication in a
newspaper of general circulation in
the county once a week on the
same day of the week for two
consecutive weeks, the second
publication being no fewer than ten
nor more than thirty days
prior to the first hearing.
Except
as
provided in division (E) of this section, the resolution shall
be subject to a referendum as provided in
sections 305.31
to 305.41 of the Revised Code. If the
resolution is adopted
as an
emergency measure necessary for the
immediate preservation
of the
public peace, health, or safety,
it
must receive an affirmative
vote of all of
the members of the board of county commissioners
and shall state
the reasons for the necessity. If the tax is
for more than one of the purposes set forth
in
divisions (A)(1) to (7) and, (9), and (10) of
this section, or is
exclusively
for one of the
purposes set forth in division (A)(1), (2), (4),
(5), (6),
(7), or (9), or (10) of this
section, the resolution shall not go
into
effect unless
it is approved by a majority of the electors
voting on the
question of the tax. (B) The board of county commissioners shall adopt a
resolution under section 351.02 of the Revised Code creating the
convention facilities authority, or under section 307.283 of the
Revised Code creating the community improvements board, before
adopting a resolution levying a tax for the purpose of a
convention facilities authority under division (A)(1) of this
section or for the purpose of a community improvements board
under
division (A)(4) of this section. (C)(1) If the tax is to be used for more than one of the
purposes set forth in divisions (A)(1) to (7) and, (9), and (10) of this
section,
the board of county commissioners shall establish the
method that
will be used to determine the amount or proportion of
the tax
revenue received by the county during each year that will
be
distributed for each of those purposes, including, if
applicable,
provisions governing the reallocation of a convention
facilities
authority's allocation if the authority is dissolved
while the
tax is in effect. The allocation method may provide
that
different proportions or amounts of the tax shall be
distributed
among the purposes in different years, but it shall
clearly
describe the method that will be used for each year.
Except as
otherwise provided in division (C)(2) of this section,
the allocation method
established by the board is not subject to
amendment during the life of the tax. (2) Subsequent to holding a public hearing on the proposed
amendment, the board of county commissioners may amend the
allocation method established under division (C)(1) of this
section for any year, if the amendment is approved by the
governing board of each entity whose allocation for the year
would
be reduced by the proposed amendment. In the case of a tax
that
is levied for a continuing period of time, the board may not
so
amend the allocation method for any year before the sixth year
that the tax is in effect. (a) If the additional revenues provided to the convention
facilities authority are pledged by the authority for the payment
of convention facilities authority revenue bonds for as long as
such bonds are outstanding, no reduction of the authority's
allocation of the tax shall be made for any year except to the
extent that the reduced authority allocation, when combined with
the authority's other revenues pledged for that purpose, is
sufficient to meet the debt service requirements for that year on
such bonds. (b) If the additional revenues provided to the county are
pledged by the county for the payment of bonds or notes described
in
division
(A)(4) or (5) of this section, for as long as such
bonds
or notes are outstanding, no reduction of the county's or
the
community improvements board's allocation of the tax shall be
made for any year, except to the extent that the reduced county or
community improvements board allocation is sufficient to meet the
debt service requirements for that year on such bonds or notes. (c) If the additional revenues provided to the transit
authority are pledged by the authority for the payment of revenue
bonds issued under section 306.37 of the Revised Code, for as
long
as such bonds are outstanding, no reduction of the
authority's
allocation of tax shall be made for any year, except
to the extent
that the authority's reduced allocation, when
combined with the
authority's other revenues pledged for that
purpose, is sufficient
to meet the debt service requirements for
that year on such bonds. (d) If the additional revenues provided to the
county are
pledged by the county for the payment of bonds or
notes issued
under section 133.60 of the Revised
Code, for so long as the bonds
or notes are outstanding, no reduction of the county's
allocation
of the tax shall be made for any year, except to the
extent that
the reduced county allocation is sufficient to meet
the debt
service requirements for that year on the bonds or
notes. (D)(1) The resolution levying the tax or increasing the
rate
of tax shall state the rate of the tax or the rate of the
increase; the purpose or purposes for which it is to be levied;
the number of years for which it is to be levied or that it is
for
a continuing period of time; the allocation method required
by
division (C) of this section; and if required to be submitted
to
the electors of the county under division (A) of this section,
the
date of the election at which the proposal shall be submitted
to
the electors of the county, which shall be not less than
seventy-five days after the certification of a copy of the
resolution to the board of elections and, if the tax is to be
levied
exclusively for the purpose set forth in division (A)(3) of
this
section, shall not occur in February or August of any
year.
Upon certification of the
resolution to the board of elections,
the board of county
commissioners shall notify the tax
commissioner in writing of the
levy question to be submitted to
the electors. If approved by a
majority of the electors, the tax
shall become effective on
the first day of
a
calendar
quarter
next following the
sixty-fifth day
following the
date the
board of
county commissioners
and tax
commissioner receive from the
board of
elections the certification of the results of the election, except as
provided in division (E) of this
section. (2)(a) A resolution specifying that the tax is to be used
exclusively for the purpose set forth in division (A)(3) of this
section that is not adopted as an emergency measure may direct
the
board of elections to submit the question of levying the tax
or
increasing the rate of the tax to the electors of the county
at a
special election
held on the date specified by the board of
county
commissioners in the resolution, provided that the election occurs
not less than seventy-five days after the resolution is certified
to the board of elections and the election is not held in February
or August of any year. Upon certification of the resolution
to
the board of elections, the board of county commissioners
shall
notify the tax commissioner in writing of the levy question
to be
submitted to the electors. No resolution adopted under
division
(D)(2)(a) of this section shall go into effect unless
approved by
a majority of those voting upon it and, except as provided in
division (E) of this section, not until the
first day of
a
calendar quarter following the expiration
of
sixty-five days from the
date the tax
commissioner
receives notice from the board of
elections of the affirmative vote. (b) A resolution specifying that the tax is to be used
exclusively for the purpose set forth in division (A)(3) of this
section that is adopted as an emergency measure shall become
effective as provided in division (A) of this section, but may
direct the board of elections to submit the question of repealing
the tax or increase in the rate of the tax to the electors of the
county at the next general election in the county occurring not
less than seventy-five days after the resolution is certified to
the board of elections. Upon certification of the resolution to
the board of elections, the board of county commissioners shall
notify the tax commissioner in writing of the levy question to be
submitted to the electors. The ballot question shall be the same
as that prescribed in section 5739.022 of the Revised Code. The
board of elections shall notify the board of county commissioners
and the tax commissioner of the result of the election
immediately
after the result has been declared. If a majority of
the
qualified electors voting on the question of repealing the
tax or
increase in the rate of the tax vote for repeal of the tax
or
repeal of the increase, the board of county commissioners, on
the
first day of
a calendar quarter following the expiration
of
sixty-five days after the date the board and tax commissioner received notice of the
result of the
election, shall, in the case of a repeal of the tax,
cease to
levy
the tax, or, in the case of a repeal of an increase
in the
rate of
the tax, cease to levy the increased rate and levy
the
tax at the
rate at which it was imposed immediately prior to
the
increase in
rate.
(c) A board of county commissioners, by resolution, may
reduce the rate of a tax levied exclusively for the purpose set
forth in division (A)(3) of this section to a lower rate
authorized by this section. Any such reduction shall be made
effective on the first day of the calendar quarter
next following the sixty-fifth day after the tax commissioner receives a certified copy of the resolution from the board. (E)
If a vendor that is registered with the central
electronic registration system provided for in section 5740.05 of
the Revised Code makes a sale in this state by printed catalog
and the consumer computed the tax on the sale based on local rates
published in the catalog,
any tax levied or repealed or rate changed under
this section shall not apply
to such a sale until the first day of
a calendar quarter
following the expiration of one hundred
twenty
days from the date
of notice by the tax commissioner pursuant to division (G) of this section. (F) The tax levied pursuant to this section shall be in
addition to the tax levied by section 5739.02 of the Revised Code
and any tax levied pursuant to section 5739.021 or 5739.023 of
the
Revised Code. A county that levies a tax pursuant to this section shall
levy a tax at the same rate pursuant to section 5741.023 of the
Revised Code. The additional tax levied by the county shall be collected
pursuant to section 5739.025 of the Revised Code. Any tax levied pursuant to this section is subject to the
exemptions provided in section 5739.02 of the Revised Code and in
addition shall not be applicable to sales not within the taxing
power of a county under the Constitution
of the United States or
the Ohio
Constitution.
(G) Upon receipt from a board of county commissioners of a certified copy of a resolution required by division (A) of this section, or from the board of elections a notice of the results of an election required by division (D)(1), (2)(a), (b), or (c) of this section, the tax commissioner shall provide notice of a tax rate change in a manner that is reasonably accessible to all affected vendors. The commissioner shall provide this notice at least sixty days prior to the effective date of the rate change. The commissioner, by rule, may establish the method by which notice will be provided.
SECTION 2. That existing section 5739.026 of the Revised Code is hereby repealed.
SECTION 3. That sections 1753.281 and 3923.651 of the Revised Code, that are scheduled to take effect on March 31, 2005, are hereby repealed.
SECTION 4. This act is hereby declared to be an emergency measure necessary for the immediate preservation of the public peace, health, and safety. The reason for such necessity is that sections 1753.281 and 3923.651 of the Revised Code need further consideration by the General Assembly and must be repealed before they take effect. Therefore, this act shall go into immediate effect.
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