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H. B. No. 231 As IntroducedAs Introduced
127th General Assembly | Regular Session | 2007-2008 |
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Cosponsors:
Representatives Stebelton, Collier
A BILL
To amend sections 305.31, 1333.11, 4301.01, 4301.422, 4301.49, 4301.50, 4305.131, 4307.04, 4307.05, 5705.38, 5743.025, 5743.03, 5743.04, 5743.05, 5743.08, 5743.081, 5743.12, 5743.13, 5743.33, 5743.34, and 5743.35 and to enact sections 340.20, 340.201, 340.202, 340.203, 4301.425, 5743.027, 5743.028, and 5743.325 of the Revised Code to authorize electors of a county to levy a tax on alcoholic beverages and cigarettes to provide funding for expenses relating to alcohol and drug abuse and addiction services.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 305.31, 1333.11, 4301.01, 4301.422, 4301.49, 4301.50, 4305.131, 4307.04, 4307.05, 5705.38, 5743.025, 5743.03, 5743.04, 5743.05, 5743.08, 5743.081, 5743.12, 5743.13, 5743.33, 5743.34, and 5743.35 be amended and sections 340.20, 340.201, 340.202, 340.203, 4301.425, 5743.027, 5743.028, and 5743.325 of the Revised Code be enacted to read as follows:
Sec. 305.31. The procedure for submitting to a referendum
any resolution adopted by a board of county commissioners
pursuant
to division (D)(1) of section 307.697, section
322.02, 322.06,
or
324.02, or 340.20,
sections 1515.22 and 1515.24, division (B)(1) of section
4301.421, section 4301.425,
4504.02, 5739.021, 5739.026,
5741.021,
or
5741.023, or division (C)(1) of section
5743.024, or section 5743.027 of the Revised
Code, or rule adopted pursuant to section 307.79
of the Revised
Code shall be as prescribed by this
section.
Except as otherwise provided in this paragraph, when a
petition, signed by ten per cent of the number of
electors who
voted for governor at the most recent general
election for the
office of governor in the county, is filed with
the county auditor
within thirty days after the date
the
resolution is passed or
rule is adopted by the board of county
commissioners, or is filed
within forty-five days after the
resolution is passed, in the case
of a resolution adopted
pursuant to section 5739.021 of the
Revised Code that is passed
within one year after a resolution
adopted pursuant to that
section has been rejected or repealed by
the electors, requesting
that
the resolution be submitted to
the
electors of
the county
for their approval or rejection,
the
county auditor shall, after
ten days following the filing
of the
petition, and not later than
four p.m. of the seventy-fifth
day
before the day of election,
transmit a certified copy of the
text
of the resolution or rule
to the board of elections. In the
case
of a petition requesting that a
resolution adopted under
division
(D)(1) of section 307.697, section 340.20, division
(B)(1) of section
4301.421, or section 4301.425,
division (C)(1) of section
5743.024, or section 5743.027
of the Revised
Code be
submitted to electors for their approval or rejection,
the
petition
shall be signed by seven per cent of the number of
electors who voted for
governor at the most recent election for
the office of
governor in the
county. The county auditor shall
transmit the
petition to the board together with the certified
copy of the
resolution or rule. The board shall examine all
signatures on
the petition to determine the number of electors of
the county
who signed the petition. The board shall return the
petition to
the auditor within ten days after receiving it,
together with a
statement attesting to the number of such electors
who signed the
petition. The board shall submit the resolution or
rule to the
electors of the county, for their approval or
rejection, at the
succeeding general election held in the county
in any year,
or on the day of the succeeding primary election held
in the
county in even-numbered years, occurring subsequent to
seventy-five days after the auditor certifies the sufficiency and
validity of the petition to the board of elections.
No resolution shall go into effect until approved by the
majority of those voting upon it. However, a rule shall take
effect and remain in effect unless and until a majority of the
electors voting on the question of repeal approve the repeal.
Sections 305.31 to 305.41 of the Revised Code do not prevent a
county, after the passage of any resolution or adoption of any
rule, from proceeding at once to give any notice or make any
publication required by the resolution or rule.
The board of county commissioners shall make available to
any
person, upon request, a certified copy of any resolution or
rule
subject to the procedure for submitting a referendum under
sections 305.31 to 305.42 of the Revised Code beginning on the
date the resolution or rule is adopted by the board. The board
may charge a fee for the cost of copying the resolution or rule.
As used in this section, "certified copy" means a copy
containing a written statement attesting that it is a true and
exact reproduction of the original resolution or rule.
Sec. 340.20. (A) As used in this section "alcohol and drug abuse and addiction expenses" includes any operating or capital expenses liberally construed by the board of county commissioners to be appropriate for the provision by the county, or by any other political subdivision with the financial assistance of the county, of any alcohol or drug abuse and addiction treatment, care, prevention, or intervention services.
(B) For the purpose of funding alcohol and drug abuse and addiction expenses in the county, or contributing to the county's share of the funding of such services by a joint-county district in which the county participates, to pay the expenses of administering the tax, and to pay any or all of the charge the board of
elections makes against the county to hold the election on the
question of levying the tax, the board of
county commissioners of a county may levy a tax not to exceed
three dollars on each gallon of spirituous liquor sold to or
purchased by liquor permit holders for resale, and sold at retail
by the division of liquor control, in the county. The tax
shall be levied on the number of gallons so sold. The tax may be
levied for a specified number of years or for a continuing period of time.
(1) The tax may be levied pursuant to a resolution of the
board of county commissioners approved by a majority of the electors in
the county voting on the question of levying the tax, which
resolution shall specify the rate of the tax, the number of years
the tax will be levied or that it will be levied for a continuing period of time, and the purpose for which the tax is
levied. The election may be held on the date of a general or
special election held not sooner than seventy-five days after the
date the board certifies its resolution to the board of
elections. If approved by the electors, the tax takes effect on
the first day of the month specified in the resolution but not
sooner than the first day of the month that is at least sixty
days after the certification of the election results by the board
of elections. A copy of the resolution levying the tax and the certification of the board of elections shall be
certified to the division of liquor control at least sixty days
prior to the date on which the tax is to become effective.
A resolution under this section may be joined on the
ballot as a single question with a resolution adopted under
section 4301.425 or 5743.027 of the Revised Code to levy a tax
for the same purposes, and for the purpose of paying the expenses
of administering that tax.
(2) The question of levying a tax under this section may be initiated by filing with the board of elections of the county a petition requesting that an election be held on the question. The petition shall specify the terms of the proposed tax, as if it were a resolution under division (B)(1) of this section. The petition shall have complied with the rules enumerated in section 3501.38 of the Revised Code, and shall have been signed by qualified electors residing in the county equal in number to ten per cent of those voting for governor at the most recent gubernatorial election. The petition shall be filed with the board of elections not later than seventy-five days before the general election. The petition may be joined as a single petition with a petition proposing the levying of a tax or taxes under section 4301.425 or 5743.027 of the Revised Code.
The board of elections shall verify the petition. If the board determines that the petition is valid, it shall submit the question of levying the tax to the electors of the county at the next general election.
If approved by the electors, the tax takes effect on the first day of the month that is at least sixty days after the certification of the election results by the board of elections. A copy of the petition and the certification of the board of elections shall be certified to the division of liquor control at least sixty days prior to the date on which the tax is to become effective.
(C) All revenue generated by a tax levied under this section shall be credited to the county cigarette and alcohol tax fund.
Sec. 340.201. The form of the ballot in an election held pursuant to
section 340.20, 4301.425, or 5743.027 of the Revised Code
shall be as follows or in any other form acceptable to the
secretary of state:
"For the purpose of funding expenses related to alcohol and drug abuse and addiction services in the county (or, if appropriate, for the purpose of contributing to the county's share of the funding of such services by a joint-county district in which the county participates), shall (an)
excise tax(es) be levied by .......... county at the rate of
.......... (dollars on each gallon of spirituous liquor sold in the
county by the Ohio division of liquor control, cents per gallon
on the sale of beer at wholesale in the county, cents per gallon
on the sale of wine and mixed beverages at wholesale in the
county, cents per gallon on the sale of cider at wholesale in the county, or
mills per cigarette on the sale of cigarettes at wholesale in the county), (for .......... years) (for a continuing period of time)?
For an election in which questions under
section 340.20, 4301.425, or 5743.027 of the Revised Code are joined as a
single question, the form of the ballot shall be as above, except
each of the proposed taxes shall be listed.
Sec. 340.202. A special fund to be known as the county cigarette and alcohol tax fund is created in a county in which a tax has been adopted under section 340.20, 4301.425, or 5743.027 of the Revised Code.
Sec. 340.203. Annually, the board of alcohol, drug addiction, and mental health services or the board of alcohol and drug addiction services shall provide to the county auditor an accounting of all expenditures from the county cigarette and alcohol tax fund. In the accounting, the board shall separately state capital expenditures, operating expenditures, and expenditures for personal services.
Sec. 1333.11. As used in sections 1333.11 to 1333.21 of
the
Revised Code:
(A) "Cost to the retailer" means the invoice cost of
cigarettes to the retailer, or the replacement cost of cigarettes
to the retailer within thirty days prior to the date of sale, in
the quantity last purchased, whichever is lower, less all trade
discounts except customary discounts for cash, to which shall be
added the cost of doing business by the retailer as evidenced by
the standards and the methods of accounting regularly employed by
the retailer in
the retailer's allocation
of overhead
costs and
expenses, paid or
incurred. "Cost to the retailer" must
include,
without
limitation, labor, including salaries of
executives and
officers,
rent, depreciation, selling costs,
maintenance of
equipment,
delivery costs, all types of licenses,
insurance,
advertising,
and taxes, exclusive of county cigarette
taxes paid
or payable on
the cigarettes. Where the sale to the
retailer is
on a cash and
carry basis, the cartage to the retail
outlet, if
performed or
paid for by the retailer, shall be added
to the
invoice cost of
the cigarettes to the retailer. In the
absence of
proof of a
lesser or higher cost by the retailer, the
cartage cost
shall be
three-fourths of one per cent of the invoice
cost of the
cigarettes to the retailer, not including the amount
added
thereto
by the wholesaler for the face value of state and
county
cigarette
tax stamps affixed to each package of cigarettes.
(B) In the absence of proof of a lesser or higher cost of
doing business by the retailer making the sale, the cost of doing
business to the retailer shall be
eight per cent of the
invoice
cost
of the cigarettes to the retailer exclusive of the
face
value
of
county cigarette taxes paid on the cigarettes or of
the
replacement cost of the cigarettes to the retailer within
thirty
days prior to the date of sale in the quantity last
purchased
exclusive of the face value of county cigarette taxes
paid on the
cigarettes, whichever is lower, less all trade
discounts except
customary discounts for cash.
(C) "Cost to the wholesaler" means the invoice cost of the
cigarettes to the wholesaler, or the replacement cost of the
cigarettes to the wholesaler within thirty days prior to the date
of sale, in the quantity last purchased, whichever is lower, less
all trade discounts except customary discounts for cash, to which
shall be added a wholesaler's markup to cover in part the cost of
doing business, which wholesaler's markup, in the absence of
proof
of a lesser or higher cost of doing business by the
wholesaler as
evidenced by the standards and methods of
accounting regularly
employed by
the wholesaler in
the wholesaler's allocation
of
overhead costs and expenses,
paid or incurred, including
without
limitation, labor, salaries of executives
and officers,
rent,
depreciation, selling costs, maintenance of equipment,
delivery,
delivery costs, all types of licenses, taxes, insurance,
and
advertising, shall be
three
and five-tenths per
cent of
such
invoice
cost of the
cigarettes to the wholesaler, to
which
shall
be added
the full
face value of state and county
cigarette
tax
stamps
affixed by
the wholesaler to each package of
cigarettes, or
of the
replacement cost of the cigarettes to the
wholesaler within
thirty
days prior to the date of sale in the
quantity last
purchased,
whichever is lower, less all trade
discounts except
customary
discounts for cash. Where the sale by
the wholesaler
to
the
retailer is on a cash and carry basis, the
wholesaler may,
in
the
absence of proof of a lesser or higher
cost, allow to the
retailer
an amount not to exceed three-fourths
of one per cent of
the "cost
to the wholesaler" excluding the
amount added thereto
for the face
value of state and county
cigarette tax stamps
affixed to each
package of cigarettes.
(D) Any person licensed to sell cigarettes as both a
wholesaler and a retailer, who does sell cigarettes at retail,
shall, in determining "cost to the retailer", first compute "cost
to the wholesaler" as provided in division (C) of this section;
that "cost to the wholesaler" shall then be used in lieu of
the
lower of either invoice cost or replacement cost less all
trade
discounts except customary discounts for cash in computing
"cost
to the retailer" as provided in divisions (A) and (B) of
this
section.
(E) In all advertisements, offers for sale, or sales
involving two or more items at a combined price and in all
advertisements, offers for sale, or sales involving the giving of
any concession of any kind, whether it be coupons or otherwise,
the retailer's or wholesaler's selling price shall not be below
the "cost to the retailer" or the "cost to wholesaler",
respectively, of all articles, products, commodities, and
concessions included in such transactions.
(F)(1) "Sell at retail," "sales at retail," and "retail
sales" include any transfer of title to tangible personal
property
for a valuable consideration made, in the ordinary
course of trade
or usual prosecution of the seller's business, to
the purchaser
for consumption or use.
(2) "Sell at wholesale," "sales at wholesale," and
"wholesale sales" include any such transfer of title to tangible
personal property for the purpose of resale.
(G) "Retailer" includes any person who is permitted to
sell
cigarettes at retail within this state under section 5743.15
of
the Revised Code.
(H) "Wholesaler" includes any person who is permitted to
sell cigarettes at wholesale within this state under
that
section.
(I) "Person" includes individuals, corporations,
partnerships, associations, joint-stock companies, business
trusts, unincorporated organizations, receivers, or trustees.
(J) "County cigarette taxes" means the taxes levied under
section 5743.021, 5743.024, or 5743.026, or 5743.027 of the Revised Code.
Sec. 4301.01. (A) As used in the Revised Code:
(1)
"Intoxicating liquor" and
"liquor" include all liquids
and compounds, other than beer, containing one-half of one per
cent or more of
alcohol by volume which are fit to use for
beverage purposes,
from whatever source and by whatever process
produced, by
whatever name called, and whether
they are
medicated,
proprietary, or patented.
"Intoxicating
liquor" and
"liquor" include wine even if it contains less than
four per cent
of alcohol by volume, mixed beverages even if they contain less
than
four per cent of alcohol by volume, cider, alcohol, and all
solids and
confections which contain any alcohol.
(2) Except as used in sections 4301.01 to 4301.20, 4301.22
to 4301.52, 4301.56, 4301.70, 4301.72, and 4303.01 to 4303.36 of
the Revised Code,
"sale" and
"sell" include exchange, barter,
gift, offer for sale, sale, distribution and delivery of any
kind,
and the transfer of title or possession of beer and
intoxicating
liquor either by constructive or actual delivery by
any means or
devices whatever, including the sale of beer or
intoxicating
liquor by means of a controlled access alcohol and
beverage
cabinet pursuant to section 4301.21 of the Revised Code.
"Sale"
and
"sell" do not include the
mere solicitation of orders for
beer
or intoxicating liquor from the holders of permits issued by
the
division of liquor control authorizing the sale of the
beer or
intoxicating liquor, but no solicitor shall solicit
any such
orders until the solicitor has been registered with
the division
pursuant to section 4303.25
of the Revised Code.
(3)
"Vehicle" includes all means of transportation by
land,
by water, or by air, and everything made use of in any way
for
such transportation.
(B) As used in
this chapter:
(1)
"Alcohol" means ethyl alcohol, whether rectified or
diluted with water or not, whatever its origin may be, and
includes synthetic ethyl alcohol.
"Alcohol" does not include
denatured alcohol and wood alcohol.
(2)
"Beer"
includes
all
beverages
brewed or
fermented
wholly
or in part from
malt products
and
containing
one-half of one
per
cent or more, but not more than
twelve per
cent, of alcohol by
volume.
(3)
"Wine" includes all liquids fit to use for beverage
purposes containing not less than one-half of one per cent of
alcohol by volume and not more than twenty-one per cent of
alcohol
by volume, which is made from the fermented juices of
grapes,
fruits, or other agricultural products, except that as used
in
sections 4301.13, 4301.421, 4301.422, 4301.425,
4301.432, and 4301.44 of the
Revised Code, and, for
purposes of determining the rate of the tax
that applies, division
(B) of section 4301.43 of the Revised Code,
"wine" does not include cider.
(4)
"Mixed beverages," such as bottled and prepared
cordials,
cocktails, and highballs, are products obtained by
mixing any type
of whiskey, neutral spirits, brandy, gin, or
other
distilled
spirits with, or over, carbonated or plain water,
pure
juices from
flowers and plants, and other flavoring
materials.
The completed
product shall contain not less than
one-half of one
per cent of
alcohol by volume and not more than
twenty-one per
cent of alcohol
by volume.
(5)
"Spirituous liquor" includes all intoxicating liquors
containing more than twenty-one per cent of alcohol by volume.
(6)
"Sealed container" means any container having a
capacity
of not more than one hundred twenty-eight fluid ounces,
the
opening of which is closed to prevent the entrance of air.
(7)
"Person" includes firms and corporations.
(8)
"Manufacture" includes all processes by which beer or
intoxicating liquor is produced, whether by distillation,
rectifying, fortifying, blending, fermentation, or brewing, or in
any other manner.
(9)
"Manufacturer" means any person engaged in the
business
of manufacturing beer or intoxicating liquor.
(10)
"Wholesale distributor" and
"distributor" means a
person
engaged in the business of selling to retail dealers for
purposes
of resale.
(11)
"Hotel" has the
same meaning as in section 3731.01
of
the
Revised Code, subject to the exceptions mentioned in
section
3731.03 of the Revised Code.
(12)
"Restaurant" means a place located in a permanent
building provided with space and accommodations wherein, in
consideration of the payment of money, hot meals are habitually
prepared, sold, and served at noon and evening, as the principal
business of the place.
"Restaurant"
does not include pharmacies,
confectionery stores, lunch stands, night clubs, and filling
stations.
(13)
"Club" means a corporation or association of
individuals
organized in good faith for social, recreational,
benevolent,
charitable, fraternal, political, patriotic, or
athletic purposes,
which is the owner, lessor, or occupant of a
permanent building or
part of a permanent building
operated
solely for
those
purposes,
membership in which entails the
prepayment of regular
dues, and
includes the place so operated.
(14)
"Night club" means a place operated for profit, where
food is served for consumption on the premises and one or more
forms of amusement are provided or permitted for a consideration
that may be in the form of a cover charge or may be
included in
the price of the food and beverages, or both, purchased by
patrons.
(15)
"At retail" means for use or consumption by the
purchaser and not for resale.
(16)
"Pharmacy" means an establishment, as defined in
section
4729.01 of the Revised Code, that is under
the management
or
control of a licensed pharmacist in
accordance with section
4729.27 of the Revised Code.
(17)
"Enclosed shopping center" means a group of retail
sales
and service business establishments that face into an
enclosed
mall, share common ingress, egress, and parking
facilities, and
are situated on a tract of land that contains an
area of not less
than five hundred thousand square feet.
"Enclosed shopping
center" also includes not more than one
business establishment
that is located within a free-standing
building on such a tract of
land, so long as the sale of beer and
intoxicating liquor on the
tract of land was approved in an
election held under former
section 4301.353 of the Revised Code.
(18)
"Controlled access alcohol and beverage cabinet"
means
a
closed container, either refrigerated, in whole or in
part, or
nonrefrigerated, access to the interior of which is
restricted by
means of a device that requires the use of a
key,
magnetic card,
or similar device and from which beer,
intoxicating liquor, other
beverages, or food may be sold.
(19)
"Community facility" means either of the following:
(a) Any convention, sports, or entertainment facility or
complex,
or any combination of these, that is used by or
accessible to the general
public and that is owned or operated in
whole or in part by the state, a state
agency, or a political
subdivision of the state or that is leased from, or
located on
property owned by or leased from, the state, a state agency, a
political subdivision of the state, or a convention facilities
authority
created pursuant to section 351.02 of the Revised Code;
(b) An area designated as a community entertainment district
pursuant to section 4301.80 of the Revised Code.
(20)
"Low-alcohol beverage" means any brewed or fermented
malt product, or
any product
made from the fermented juices of
grapes, fruits, or other
agricultural products, that contains
either no alcohol or less
than one-half of one per cent of alcohol
by volume. The beverages described
in division (B)(20) of this
section do not
include a soft drink such as root beer, birch beer,
or ginger
beer.
(21)
"Cider" means all liquids fit to use for
beverage
purposes
that contain one-half of one per cent of alcohol by
volume, but not more than
six per cent of alcohol by weight, and
that are made through
the normal alcoholic
fermentation of the
juice of sound, ripe apples, including, without
limitation,
flavored, sparkling, or carbonated cider and cider made from pure
condensed apple must.
(22)
"Sales area or territory" means an exclusive geographic
area
or territory that is assigned to a particular A or B permit
holder
and that either has one or more political subdivisions as
its
boundaries or consists of an area of land with readily
identifiable geographic boundaries.
"Sales area or territory"
does
not include, however, any particular retail location in an
exclusive geographic area or territory that had been assigned to another
A or B permit holder before April 9, 2001.
Sec. 4301.422. (A) Any person who makes sales of beer,
cider, wine, or mixed
beverages to persons for resale at retail in
a
county in which a tax has been enacted
pursuant to section
4301.421 or, 4301.424, or 4301.425 of the Revised Code, and any
manufacturer,
bottler, importer, or other
person who makes sales at retail in
the county upon which the
tax has not been paid, is liable for the
tax. Each person liable
for the tax shall register with the tax
commissioner on a form
prescribed by the commissioner and provide
whatever information
the commissioner considers necessary.
(B) Each person liable for the tax shall file a return and
pay the tax to the
tax commissioner by the last
day of the
month
following the month in which the sale occurred.
The return
is
considered to be filed when received by the
tax commissioner.
The
return shall be
prescribed by the commissioner, and no
person
filing such a return
shall fail to provide the information
specified on the return. If
the return is filed and the amount
of
tax shown on the return to
be due is paid on or before the
date
the return is required to be
filed, the person required to
file
the return shall receive an
administrative fee of two and
one-half
per cent of that person's
total tax liability under
section
4301.421 of the Revised Code for
the purpose of
offsetting
additional costs incurred in collecting
and remitting
the tax.
Any
person required to file a return who
fails to file
timely may
be
required to forfeit and pay into the
state
treasury an amount
not
exceeding fifty
dollars or ten per
cent of the tax due,
whichever
is greater, as
revenue arising from
the tax. That
amount may be
collected by
assessment in the manner
specified in
sections
4305.13 and
4305.131 of the Revised Code.
(C) A tax levied pursuant to section 4301.421 or, 4301.424, or 4301.425
of
the
Revised Code shall be administered by the tax commissioner.
The
commissioner shall have all powers and authority incident to
such
administration, including examination of records, audit,
refund,
assessment, and seizure and forfeiture of untaxed
beverages. The
procedures, rights, privileges, limitations,
prohibitions,
responsibilities, and duties specified in sections
4301.48 to
4301.52, 4305.13, 4305.131, and 4307.01 to 4307.12 of
the Revised
Code apply in the administration of the tax.
(D) Each person required to pay the tax levied pursuant to
section 4301.421 or, 4301.424, or 4301.425 of the Revised Code who sells beer,
cider, wine,
or mixed beverages for resale at retail within a
county in which
the tax is levied shall clearly mark on all
invoices, billings, and similar
documents the amount of tax and
the name of the county in which
the tax is levied.
(E) Each person required to pay the tax levied by section
4301.421 or, 4301.424, or 4301.425 of the Revised Code shall maintain complete
records of
all sales for at least three years. The records shall
be open
to inspection by the tax commissioner.
(F) All money collected by the tax commissioner under this
section shall be paid to the treasurer of state as revenue arising
from the tax imposed by section 4301.421 or, 4301.424, or 4301.425 of the
Revised Code.
Sec. 4301.425. (A) As used in this section, "alcohol and drug abuse and addiction expenses" has the same meaning as in section 340.20 of the Revised Code.
(B) For the purpose of funding alcohol and drug abuse and addiction expenses in the county under Chapter 340. of the Revised Code or contributing to the county's share of the funding of such services by a joint-county district in which the county participates under that chapter, to pay the expenses of administering the tax, and
to pay any or all of the charge the board of elections makes
against the county to hold the election on the question of
levying the tax, the board of county
commissioners may levy a tax on the sale of beer at a rate not to
exceed sixteen cents per gallon, on the sale of cider at a rate not to exceed
twenty-four cents per gallon, and on the sale of wine and mixed
beverages at a rate not to exceed thirty-two cents per gallon.
The tax shall be imposed on all beer, cider, wine, and mixed beverages
sold for resale at retail in the county, and on all beer, cider, wine,
and mixed beverages sold at retail in the county by the
manufacturer, bottler, importer, or other person upon which the
tax has not been paid. The tax shall not be levied on the sale
of wine to be used for known sacramental purposes. The tax may
be levied for a specified number of years or for a continuing period of time. The tax
shall be in addition to the taxes imposed by sections 4301.42,
4301.43, 4301.432, and 4305.01 of the Revised Code. The tax
shall not be considered a cost in any computation required under
rules of the liquor control commission regulating minimum prices
or mark-ups.
Only one sale of the same article shall be used in
computing, reporting, and paying the amount of tax due.
(1) The tax may be levied pursuant to a resolution of the
county commissioners approved by a majority of the electors in
the county voting on the question of levying the tax, which
resolution shall specify the rate of the tax, the number of years
the tax will be levied or that it will be levied for a continuing period of time, and the purpose for which the tax is
levied. The election may be held on the date of a general
election or special election held not sooner than seventy-five
days after the date the board certifies its resolution to the
board of elections. If approved by the electors, the tax takes effect on the first day of the month specified in the
resolution but not sooner than the first day of the month that is
at least sixty days after the certification of the election
results by the board of elections. A copy of the resolution
levying the tax and the certification of the board of elections
shall be certified to the tax commissioner at least sixty days
prior to the date on which the tax is to become effective.
A resolution under this division may be joined on the ballot
as a single question with a resolution adopted under section
340.20 or 5743.027 of the Revised Code to levy a tax for the
same purposes and for the purpose of paying the expenses of
administering the tax.
(2) The question of levying of a tax under this section may be initiated by filing with the board of elections of the county a petition requesting that an election be held on the question. The petition shall specify the terms of the proposed tax, as if it were a resolution under division (B)(1) of this section. The petition shall have complied with the rules enumerated in section 3501.38 of the Revised Code, and shall have been signed by qualified electors residing in the county equal in number to ten per cent of those voting for governor at the most recent gubernatorial election. The petition shall be filed with the board of elections not later than seventy-five days before the general election. The petition may be joined as a single petition with a petition proposing the levying of a tax or taxes under section 340.20 or 5743.027 of the Revised Code.
The board of elections shall verify the petition. If the board determines that the petition is valid, it shall submit the question of levying the tax to the electors of the county at the next general election.
If approved by the electors, the tax takes effect on the first day of the month that is at least sixty days after the certification of the election results by the board of elections. A copy of the petition and the certification of the board of elections shall be certified to the tax commissioner at least sixty days prior to the date on which the tax is to become effective.
(C) The form of the ballot in an election
held pursuant to this section shall be as prescribed in section
340.201 of the Revised Code.
(D) All revenue generated by a tax levied under this section shall be credited to the county cigarette and alcohol tax fund.
Sec. 4301.49. No person shall prevent or hinder the tax commissioner from
making a full inspection of any place where beer, wine, or mixed beverages
subject to the tax imposed by section 4301.42, 4301.421, 4301.424, 4301.425, or
4301.43 of the
Revised Code is manufactured, sold, or stored. No person shall prevent or
hinder the full inspection of invoices, books, records, or papers required to
be kept under this chapter and Chapters 4305. and 4307. of the Revised Code.
Sec. 4301.50. No person, firm, or corporation or his or its an
employee or agent thereof shall distribute or sell any beverage upon
which the tax provided for by
sections 4301.42, 4301.421, 4301.424, 4301.425, 4301.43, 4301.432, and 4305.01
of the Revised Code has not been paid. Any person, firm, or corporation or
his or its an employee or
agent who thereof that violates this section or any rule of the
tax commissioner shall be
subject to all penalties provided in division (A) of section 4307.99 of the
Revised Code.
Sec. 4305.131. (A) If any permit holder fails to pay the
taxes levied
by section 4301.42, 4301.43, 4301.432, or 4305.01
of
the Revised Code in the manner prescribed by section 4303.33 of
the Revised Code, or
by section 4301.421 or, 4301.424, or 4301.425 of the
Revised
Code in the manner prescribed in section 4301.422 of the
Revised Code,
and by the rules of the tax commissioner, the
commissioner may
make an assessment against the permit holder
based upon any
information in the commissioner's possession.
No assessment shall be made against any permit holder for
any
taxes imposed by section 4301.42, 4301.421, 4301.424, 4301.425, 4301.43,
4301.432, or 4305.01 of the Revised Code more than three years
after the last day of the calendar month in which the sale was
made or more than three years after the return for that period is
filed, whichever is later. This section does not bar an
assessment against any permit holder or registrant as provided in
section 4303.331 of the Revised Code who fails to file a return
as
required by section 4301.422 or 4303.33 of the Revised Code,
or
who files a fraudulent return.
A penalty of up to thirty per cent may be added to the amount
of every assessment made under this section. The commissioner
may
adopt rules providing for the imposition and remission of
penalties added to
assessments made under this section.
The commissioner shall give the party assessed written
notice
of the assessment
in the manner provided in section 5703.37 of
the Revised
Code.
With the notice, the commissioner shall provide
instructions on how to petition for reassessment and request a
hearing on the petition.
(B) Unless the party
assessed files with the
tax
commissioner within sixty
days after
service of the notice of
assessment, either personally
or by
certified mail, a
written
petition for reassessment,
signed by
the party
assessed or
that
party's authorized agent
having knowledge
of
the facts, the
assessment
becomes
final and
the
amount of the
assessment
is due
and payable
from the
party
assessed to the
treasurer of state.
The
petition
shall
indicate
the objections of
the party assessed,
but
additional
objections
may be raised in
writing if received
by
the
commissioner
prior to the date shown on
the final
determination.
If the petition
has been properly filed, the commissioner
shall
proceed under
section 5703.60 of the Revised Code.
(C) After an assessment becomes final, if any portion of the
assessment
remains unpaid, including accrued interest, a certified
copy of
the
tax commissioner's entry making the
assessment final
may
be filed in the office of the clerk of the court of
common
pleas
in the county in which the permit holder's place of business
is
located or the county in which the party assessed resides. If
the
party
assessed maintains no place of business in this state
and is
not
a resident of this state, the certified copy of the
entry may
be
filed in the office of the clerk of the court of
common pleas
of
Franklin county.
Immediately upon the filing of the
entry,
the clerk shall
enter a judgment for the state against the
party assessed in the
amount shown on the entry. The judgment may
be filed by the
clerk
in a loose-leaf book entitled "special
judgments for state
beer
and liquor sales taxes," and shall have
the same
effect as
other
judgments. Execution shall issue upon
the judgment upon
the
request of the
commissioner, and all
laws applicable to
sales
on
execution shall apply to sales made
under the judgment,
except
as
otherwise provided in this chapter
and
Chapters 4301. and 4307.
of
the
Revised Code.
The portion of the assessment not paid within
sixty days
after the day the assessment was issued shall bear
interest
at the
rate per annum prescribed by section 5703.47 of the
Revised Code
from
the day the
commissioner issues the assessment until it
is
paid.
Interest shall be paid in the same manner as the tax
and
may be collected by the issuance of an assessment under this
section.
(D) All money collected under this section shall be
considered as revenue arising from the taxes imposed by sections
4301.42, 4301.421, 4301.424, 4301.425, 4301.43, 4301.432, and 4305.01 of the
Revised Code.
Sec. 4307.04. The tax commissioner shall enforce and administer sections
4301.42, 4301.421, 4301.422, 4301.423, 4301.424, 4301.425, 4303.33, 4303.331,
4305.01, and 4307.01 to 4307.12 of the Revised Code. The commissioner may
adopt such
rules as are necessary to carry out such sections and may adopt
different detail rules applicable to diverse methods and
conditions of sale of bottled beverages in this state. All
books, papers, invoices, and records of any manufacturer,
bottler, or wholesale or retail dealer in this state, whether or
not required under sections 4307.01 to 4307.12 of the Revised
Code to be kept by that person, showing that
person's sales receipts and purchases
of bottled beverages, shall at all times, during the usual business hours of
the day, be open for the inspection of the
commissioner. The commissioner may investigate and examine the
stock of bottled beverages in and upon any premises where the
same is placed, stored, or sold.
Sec. 4307.05. (A) The tax commissioner shall refund to
persons required to
pay the tax
levied under section 4301.42,
4301.421, 4301.424, 4301.425, 4301.43, 4301.432,
4303.33, or 4305.01 of the
Revised Code the amount of tax paid
illegally or erroneously or
paid on an illegal or erroneous
assessment. Applications for
refund shall be filed with the
commissioner, on the form
prescribed by the commissioner,
within three years
from the date
of the illegal or erroneous payment of the tax or
assessment.
On the filing of the application, the commissioner
shall
determine the amount of the refund
to which the applicant
is
entitled. If the amount is not less than that claimed, the
commissioner shall certify
the
amount to
the director of
budget
and management and treasurer of
state for
payment from the
tax
refund fund created by section
5703.052 of
the Revised Code.
If
the amount is less than that claimed, the
commissioner shall
proceed in accordance with section 5703.70 of
the Revised Code.
(B) The holder of a B-3 permit is entitled to a refund of
the actual amount
of tax paid on wine
sold for sacramental
purposes, upon
the conditions that the permit
holder
make
affidavit
that the wine was so sold, that the tax had been
paid
on
the wine,
and that the permit holder furnish both of the
following:
(1) A written acknowledgment from the purchaser that the
purchaser has received the wine and that the price paid did not
include
the tax;
(2) The name and address of the purchaser.
Application for a refund shall be
made as an application for
refund of tax erroneously paid and
shall be subject to the
requirements
and procedures of division (A) of this
section. On
the filing of
the application, the commissioner
shall determine
the amount of
refund due and certify that amount
to the director
of budget and
management and treasurer of state
for payment from
the tax refund
fund. When a refund is granted
for payment of an
illegal or
erroneous assessment issued by the
commissioner, the
refund shall
include interest on the amount of
the refund from the
date of the
overpayment. The interest shall
be computed at the
rate per annum
prescribed by section 5703.47
of the Revised Code.
Sec. 5705.38. (A) This division does not apply to school
district appropriation measures. On or about the first day of
each year, the taxing authority of each subdivision or other
taxing unit shall pass an appropriation measure, and thereafter
during the year it may pass any supplemental appropriation
measures as it finds necessary, based on the revised tax budget
or the official certificate of estimated resources or
amendments
of the certificate.
If
it desires to postpone the
passage of the
annual
appropriation
measure until an amended certificate is
received
based on the
actual balances, it may pass a temporary
appropriation measure for
meeting the ordinary expenses of the
taxing unit until no later
than the first day of April of the
current year, and the
appropriations made in the temporary
measure
shall be chargeable
to the appropriations in the annual
appropriation measure for that
fiscal year when passed.
(B) A board of education shall pass its annual
appropriation
measure by the first day of October. If, by the
first day of
October, a board has not received either the amended
certificates
of estimated resources required by division (B) of
section 5705.36
of the Revised Code or certifications that no
amended certificates
need be issued, the adoption of the annual
appropriation measure
shall be delayed until the amended
certificates or certifications
are received. Prior to the
passage of the annual appropriation
measure, the board may pass a
temporary appropriation measure for
meeting the ordinary expenses
of the district until it passes an
annual appropriation measure,
and appropriations made in the
temporary measure shall be
chargeable to the appropriations in the
annual appropriation
measure for that fiscal year when passed.
During the fiscal year
and after the passage of the annual
appropriation measure, a
district may pass any supplemental
appropriation measures as it
finds necessary, based on the revised
tax budget
or the official
certificate of estimated resources
or
amendments of the
certificate.
School district appropriation
measures shall be in
the form as the auditor of state, after
consultation with the tax
commissioner, prescribes.
(C) Appropriation measures shall be classified so as to
set
forth separately the amounts appropriated for each office,
department, and division, and, within each, the amount
appropriated for personal services. In
(1) In the case of a municipal
university, the board of directors of which have assumed, in the
manner provided by law, custody and control of the funds of the
university, funds shall be appropriated as a lump sum for the use
of the university.
(2) In the case of a board of alcohol, drug addiction, and mental health services or a board of alcohol and drug addiction services, funds shall be appropriated annually from the county cigarette and alcohol tax fund as a lump sum for the use of the board. Once appropriated, the board has custody and control over the funds.
Sec. 5743.025. In addition to the return required by
section 5743.03 of the Revised Code, each retail dealer in a
county in which a tax is levied under section 5743.021, 5743.024, or
5743.026, or 5743.027 of the Revised Code
shall, within thirty days after the date on which the tax takes effect, make and file a return, on forms
prescribed by the tax commissioner, showing the total number of
cigarettes which such retail dealer had on hand as of the
beginning of business on the date on which the tax takes effect,
and such other information as the commissioner deems necessary
for the administration of section 5743.021, 5743.024, or 5743.026, or 5743.027 of the Revised
Code. Each retail dealer shall deliver the return together with a
remittance of the additional amount of tax due on the cigarettes
shown on such return to the treasurer of state. The treasurer of
state shall stamp or otherwise mark on the return the date it was
received and shall also show thereon by stamp or otherwise
the tax payment remitted with the return. Thereafter, the
treasurer of state shall immediately transmit all returns filed
under this section to the tax commissioner. Any retail dealer
who fails to file a return under this section shall, for each day
the retail dealer so fails, forfeit and pay into the state
treasury the sum of
one dollar as revenue arising from the tax imposed by section 5743.021,
5743.024, or 5743.026, 5743.027 of the Revised Code, and such sum may be
collected by
assessment in the manner provided in section 5743.081 of the
Revised Code. For thirty days after the effective date of a tax
imposed by section 5743.021, 5743.024, or 5743.026, 5743.027 of the Revised Code, a retail
dealer
may possess for sale or sell in the
county in which
the tax is levied cigarettes not bearing the stamp or impression
required
by section 5743.03 of the Revised Code to evidence payment of the
county tax but on which the tax has or will be paid.
Sec. 5743.027. (A) As used in this section, "alcohol and drug abuse and addiction expenses" has the same meaning as in section 340.20 of the Revised Code.
(B) For the purpose of funding alcohol and drug abuse and addiction expenses in the county under Chapter 340. of the Revised Code or contributing to the county's share of the funding of such services by a joint-county district in which the county participates under that chapter, to pay the expenses of administering the tax, and
to pay any or all of the charge the board of elections makes
against the county to hold the election on the question of
levying the tax, the board of county
commissioners may levy a tax on sales of cigarettes sold for
resale at retail in the county. The tax shall not exceed two and
twenty-five hundredths of a mill per cigarette, and shall be
computed on each cigarette sold. The tax may be levied for a specified
number of years or for a continuing period of time.
Only one sale of the same
article shall be used in computing the amount of tax due.
(1) The tax may be levied pursuant to a resolution of the
county commissioners approved by a majority of the electors in
the county voting on the question of levying the tax, which
resolution shall specify the rate of the tax, the number of years
the tax will be levied or that it will be levied for a continuing period of time, and the purposes for which the tax is
levied. The election may be held on the date of a general or
special election held not sooner than seventy-five days after the
date the board certifies its resolution to the board of
elections. If approved by the electors, the tax takes
effect on the first day of the month specified in the resolution
but not sooner than the first day of the month that is at least
sixty days after the certification of the election results by the
board of elections. A copy of the resolution levying the tax and the certification of the board of elections
shall be certified to the tax commissioner at least sixty days
prior to the date on which the tax is to become effective.
A resolution under this section may be joined on the ballot
as a single question with a resolution adopted under section
340.20 or 4301.425 of the Revised Code to levy a tax for the
same purposes and for the purpose of paying the expenses of
administering the tax.
(2) The question of levying of a tax under this section may be initiated by filing with the board of elections of the county a petition requesting that an election be held on the question. The petition shall specify the terms of the proposed tax, as if it were a resolution under division (B)(1) of this section. The petition shall have complied with the rules enumerated in section 3501.38 of the Revised Code, and shall have been signed by qualified electors residing in the county equal in number to ten per cent of those voting for governor at the most recent gubernatorial election. The petition shall be filed with the board of elections not later than seventy-five days before the general election. The petition may be joined as a single petition with a petition proposing the levying of a tax or taxes under section 340.20 or 4301.425 of the Revised Code.
The board of elections shall verify the petition. If the board determines that the petition is valid, it shall submit the question of levying the tax to the electors of the county at the next general election.
If approved by the electors, the tax takes effect on the first day of the month that is at least sixty days after the certification of the election results by the board of elections. A copy of the petition and the certification of the board of elections shall be certified to the tax commissioner at least sixty days prior to the date on which the tax is to become effective.
(C) The form of the ballot in an election
held pursuant to this section shall be as prescribed in section
340.201 of the Revised Code.
(D) The county treasurer shall credit all amounts received from the tax commissioner under section 5743.028 of the Revised Code to the county cigarette and alcohol tax fund.
Sec. 5743.028. The treasurer of state shall credit all moneys arising from
each county's taxes levied under sections 5743.027 and
5743.325 of the Revised Code as follows:
(A) To the tax refund fund created by section 5703.052 of
the Revised Code, amounts equal to the refunds from each tax
levied under section 5743.027 of the Revised Code certified by the tax commissioner
pursuant to section 5743.05 of the Revised Code;
(B) Following the crediting of amounts pursuant to
division (A) of this section:
(1) To the permissive tax distribution fund, an
amount equal to ninety-eight per cent of the remainder;
(2) To the local excise tax administrative fund, which is
hereby created in the state treasury, an amount equal to two per
cent of the remainder, for use by the tax commissioner in
defraying costs incurred in administering the taxes.
On or before the second working day of each month, the
treasurer of state shall certify to the tax commissioner the
amount of each county's taxes levied under sections 5743.027 and
5743.325 of the Revised Code and paid to the treasurer of state during the preceding
month.
On or before the tenth day of each month, the tax
commissioner shall distribute the amount credited to the
permissive tax distribution fund during the preceding month by
providing for payment of the appropriate amount to the county
treasurer of each county levying the taxes.
Sec. 5743.03. (A) Except as provided in section 5743.04 of
the
Revised Code, the taxes imposed under sections 5743.02, 5743.021,
5743.024, and 5743.026, and 5743.027 of the Revised Code
shall be paid
by the
purchase of
stamps. A stamp shall be affixed to each
package of an aggregate
denomination not less than the amount of
the tax upon
the
contents thereof. The stamp, so affixed, shall
be prima-facie
evidence of payment of the tax.
Except as is
provided in the
rules prescribed by the tax commissioner under
authority of
sections 5743.01 to 5743.20 of the Revised Code, and
unless tax
stamps have been previously affixed, they shall be so
affixed by
each wholesale dealer, and canceled by writing or
stamping across
the face thereof the number assigned to such
wholesale dealer by
the tax commissioner for that purpose, prior
to the delivery of
any cigarettes to any person in this state, or
in the case of a
tax levied pursuant to section 5743.021, 5743.024, or
5743.026, or 5743.027 of the Revised
Code,
prior to the delivery of cigarettes
to any person in the
county
in which the tax is levied.
(B) Except as provided in the rules prescribed by the
commissioner under authority of sections 5743.01 to 5743.20 of
the
Revised Code,
each retail dealer, within twenty-four hours after
the
receipt of any cigarettes at the retail dealer's place
of business, shall inspect the cigarettes to ensure that tax stamps are affixed. The inspection shall be completed before the cigarettes are delivered to any person in this state, or,
in the
case of a tax levied pursuant to section 5743.021, 5743.024, or
5743.026, or 5743.027 of the
Revised
Code, before the cigarettes are delivered to any
person in the county
in which the tax is levied.
(C) Whenever any cigarettes are found in the place of
business
of any retail dealer without proper tax stamps affixed
thereto
and canceled, it is presumed that such cigarettes are kept
therein in violation of sections 5743.01 to 5743.20 of the
Revised
Code.
(D) Each wholesale dealer who
purchases
cigarettes without proper tax stamps affixed thereto
shall, on or
before the thirty-first day of the month following
the close of
each semiannual period, which period shall end on the
thirtieth
day of June and the thirty-first day of December of each
year,
make and file a return of the preceding semiannual period,
on
such form as is prescribed by the tax commissioner, showing the
dealer's entire purchases and sales of cigarettes and stamps or
impressions for such semiannual period and accurate inventories
as
of the beginning and end of each semiannual period of
cigarettes,
stamped or unstamped; cigarette tax stamps affixed or
unaffixed
and unused meter impressions; and such other
information as the
commissioner finds necessary to the proper
administration of
sections 5743.01 to 5743.20 of the Revised
Code. The commissioner
may extend the time for making and filing
returns and may remit
all or any part of amounts of penalties
that may become due
under
sections 5743.01 to 5743.20 of the
Revised Code. The
wholesale dealer shall deliver the
return together with
a remittance
of the tax deficiency reported
thereon to the
treasurer of state.
The treasurer of state shall
stamp or
otherwise mark on the return
the date it was received and shall
also
show thereon by stamp or
otherwise a payment
or nonpayment of
the deficiency shown by the
return. Thereafter,
the treasurer of
state shall immediately
transmit all returns
filed under this
section to the commissioner.
(E) Any wholesale dealer who fails to file a return
under this section and
the rules of the commissioner, other than a
report required pursuant to division (F) of this section, may be
required, for each
day the dealer
so fails, to
forfeit and pay
into the state treasury the sum of one dollar as
revenue arising
from the tax imposed by sections 5743.01 to
5743.20 of the Revised
Code and such sum may be collected by
assessment in the manner
provided in section 5743.081 of the
Revised Code. If the
commissioner finds it
necessary in
order to insure the payment of
the tax imposed by sections
5743.01 to 5743.20 of the Revised
Code, the commissioner may require
returns and
payments to be made
other than semiannually. The returns shall
be signed by the
wholesale dealer or an authorized
agent thereof.
(F) Each person required to file a tax return under section
5743.03, 5743.52, or 5743.62 of the Revised Code shall report to
the commissioner the quantity of all cigarettes and roll-your-own
cigarette tobacco sold in Ohio for each brand not covered by the
tobacco master settlement agreement for which the person is liable
for the taxes levied under section 5743.02, 5743.51, or 5743.62 of
the Revised Code.
As used in this division, "tobacco master settlement
agreement" has the same meaning as in section 183.01 of the
Revised Code.
(G) The report required by division (F) of this section
shall be made on a form prescribed by the commissioner and shall
be filed not later than the last day of each month for the
previous month, except that if the commissioner determines that
the quantity reported by a person does not warrant monthly
reporting, the commissioner may authorize reporting at less
frequent intervals. The commissioner may assess a penalty of not
more than two hundred fifty dollars for each month or portion
thereof that a person fails to timely file a required report, and
such sum may be collected by assessment in the manner provided in
section 5743.081 of the Revised Code. All
money collected under
this division shall be considered as revenue
arising from the
taxes imposed by sections 5743.01 to 5743.20 of
the Revised Code.
Sec. 5743.04. The tax commissioner shall design and
procure
the stamps provided for in section 5743.03 of the Revised
Code and
shall enforce and administer sections 5743.01 to 5743.44
of the
Revised Code. With respect to packages containing any
number of
cigarettes other than twenty, if the commissioner finds
that it is
practicable to collect the taxes levied under
sections 5743.02, 5743.021,
5743.024, and
5743.026, and 5743.027 of the Revised Code by
any method
other
than that provided in this section and section
5743.03 of
the
Revised Code,
the commissioner may by rule
prescribe such
other
method for payment of the taxes upon such packages of
cigarettes
as will adequately protect the revenue; provided, that
in any
case
where the commissioner prescribes that the taxes upon
such
packages of cigarettes shall be paid on the basis of returns
filed
by a wholesale or retail dealer, said returns, together
with
a
remittance of all taxes due as shown thereon, shall be
filed
with
the treasurer of state not later than the tenth day of
the
month
following the month in which such cigarettes are sold
in
this
state. The commissioner may promulgate rules in
accordance
with
sections 119.01 to 119.13 of the Revised Code as
the
commissioner
deems necessary to carry out sections
5743.01 to
5743.44 of
the
Revised Code and may adopt different detailed rules
applicable to
diverse methods and conditions of sale of
cigarettes, prescribing,
in each class of cases, upon whom, as
between the wholesale dealer
and the retail dealer, the primary
duty of affixing stamps shall
rest, and the manner in which
stamps
shall be affixed. A copy of
such rules shall be furnished
to
every licensed dealer as provided
in sections 119.01 to 119.13
of
the Revised Code. Any such rule
so furnished which excuses a
wholesale dealer from affixing stamps
under the circumstances of
the particular case shall be a defense
in the prosecution of such
dealer for violation of section 5743.03
of the Revised Code.
The commissioner,
after determining that it
is
practicable
to evidence payment of the taxes levied under
sections 5743.02, 5743.021,
5743.024, and 5743.026, and 5743.027 of the Revised
Code by impression made by
a
metering device, shall by resolution
provide that such metering
device may be used in lieu of the
stamps otherwise provided for
in
section 5743.03 of the Revised
Code. The commissioner may
authorize any wholesale or retail
dealer to use the metering
device approved by
the
commissioner. Such device before
being
used shall be
sealed by
the treasurer of state, and shall be used
only in
accordance with
the rules prescribed by the commissioner.
Wholesale and retail dealers authorized to use said device
shall prepay the tax represented by meter impressions and shall
deliver the metering device to the treasurer of state or county
treasurer in the county in which the place of business of any
wholesaler or retailer is located if such treasurer is designated
by the treasurer of state, who shall seal the meter in accordance
with the prepayments so made.
Sec. 5743.05. All stamps provided for by section 5743.03
of
the Revised Code, when procured by the tax commissioner, shall
be
immediately delivered to the treasurer of state, who shall
execute
a receipt therefor showing the number and aggregate face
value of
each denomination received by the treasurer of
state and any other
information that the commissioner requires to
enforce the
collection and distribution of all taxes imposed
under section 5743.021, 5743.024, or 5743.026, or 5743.027 of the Revised Code, and deliver
the receipt
to the commissioner. The treasurer
of state shall sell
the stamps
and, on the fifth day of each month, make a report
showing all
sales made during the preceding month, with
the names of
purchasers, the number of each denomination, the
aggregate face
value purchased by each, and any other information
as the
commissioner requires to enforce the
collection and distribution
of all taxes imposed under section 5743.021, 5743.024, or 5743.026, or 5743.027 of the Revised Code,
and deliver it to the commissioner.
The treasurer
of state shall
be accountable for all stamps
received and unsold. The stamps
shall be sold and
accounted for at their face value, except the
commissioner shall,
by rule certified to the treasurer
of state,
authorize the sale
of stamps and meter impressions to wholesale or
retail dealers in
this state, or to wholesale dealers outside this
state, at a
discount of not less than
one and
eight-tenths per
cent or more
than ten per cent of their face
value, as a
commission for
affixing and canceling the stamps or
meter
impressions.
The
commissioner, by rule certified to the treasurer
of
state, shall
authorize the delivery of stamps and meter
impressions to wholesale
dealers in this state and to
wholesale dealers outside this state on credit. If such a dealer has not been in good credit standing with this state for five consecutive years preceding the purchase, the tax commissioner shall require the dealer to file with the commissioner a bond to the state in the
amount and
in the form prescribed by the commissioner, with surety to the
satisfaction of the commissioner, conditioned on payment to
the treasurer
of state within thirty days for stamps or meter
impressions delivered within
that time. If such a dealer has been in good credit standing with this state for five consecutive years preceding the purchase, the tax commissioner shall not require that the dealer file such a bond but shall require payment for the stamps and meter impressions within thirty days after purchase of the stamps and meter impressions. Stamps and meter impressions sold to a dealer not required to file a bond shall be sold at face value. The maximum amount that may be sold on credit to a dealer not required to file a bond shall equal one hundred ten per cent of the dealer's average monthly purchases over the preceding calendar year. The maximum amount shall be adjusted to reflect any changes in the tax rate and may be adjusted, upon application to the tax commissioner by the dealer, to reflect changes in the business operations of the dealer. The maximum amount shall be applicable to the period of July through April. Payment by a dealer not required to file a bond shall be remitted by electronic funds transfer as prescribed by section 5743.051 of the Revised Code. If a dealer not required to file a bond fails to make the payment in full within the thirty-day period, the treasurer of state shall not thereafter sell stamps or meter impressions to that dealer until the dealer pays the outstanding amount, including penalty and interest on that amount as prescribed in this chapter, and the commissioner thereafter may require the dealer to file a bond until the dealer is restored to good standing. The
commissioner
shall
limit delivery of stamps and meter
impressions on credit to
the
period running from the first day of July of the
fiscal year
until
the first day of the following May.
Any discount allowed as
a
commission for affixing and canceling stamps or meter
impressions
shall be
allowed with respect to sales of stamps and
meter
impressions on credit.
The treasurer
of state shall redeem and pay for any
destroyed, unused, or spoiled tax stamps and any unused meter
impressions at their net value, and
shall refund to wholesale
dealers the net amount of state and county taxes paid erroneously
or paid on cigarettes
that have been sold in interstate or
foreign commerce or
that have become unsalable, and the net
amount of county taxes that were paid on cigarettes that have
been
sold at retail or for retail sale outside a taxing county.
An
application for a refund of tax shall be filed with the
tax
commissioner, on the form prescribed by the commissioner for
that
purpose,
within three years from the date the tax stamps are
destroyed or
spoiled, from the date of the erroneous payment, or
from the date
that cigarettes on which taxes have been paid have
been sold in
interstate or foreign commerce or have become
unsalable.
On the
filing of the application, the commissioner
shall
determine the
amount of refund
to which the applicant is
entitled, payable from receipts of
the state tax, and,
if
applicable, payable from receipts of a
county tax. If the
amount
is less than that claimed, the commissioner shall certify
the
amount to the director of budget and
management
and
treasurer of
state for payment from the tax refund
fund
created
by section
5703.052 of the Revised Code.
If the
amount is less than that
claimed, the commissioner shall proceed
in accordance with section
5703.70 of the Revised Code.
If a
refund is
granted for payment of an illegal or erroneous
assessment issued
by the department, the refund shall include
interest on the
amount of the refund from the date of the
overpayment. The
interest shall be computed at the rate per annum
prescribed by
section 5703.47 of the Revised Code.
Sec. 5743.08. Whenever the tax commissioner discovers any
cigarettes which are being shipped, or which have been shipped, or transported in violation of section 2927.023 of the Revised Code, or discovers cigarettes, subject to the taxes levied under section 5743.02, 5743.021,
5743.024, or 5743.026, or 5743.027 of the Revised Code,
and upon
which the
taxes have not been paid or that are held for sale or distribution in violation of any other provision of this chapter, the commissioner may seize and
take
possession of such cigarettes, which shall thereupon be
forfeited
to the state, and the commissioner, within a
reasonable time
thereafter sell or destroy the
forfeited cigarettes. If the commissioner sells cigarettes under this section, the commissioner shall use proceeds from the sale to pay the costs incurred in the proceedings. Any proceeds remaining after all costs have been paid shall be considered revenue arising from the taxes levied under this chapter. Seizure and sale shall not be deemed to
relieve any
person from the fine or imprisonment
provided for
violation of
sections 5743.01 to 5743.20 of the
Revised Code.
A sale shall
be made where it is
most convenient and economical.
The
tax
commissioner may order the
destruction of the forfeited
cigarettes
if the quantity or quality of the
cigarettes is not
sufficient to
warrant their sale.
Sec. 5743.081. (A) If any wholesale dealer or retail
dealer
fails to pay the tax levied under section 5743.02, 5743.021,
5743.024, or
5743.026, or 5743.027 of the Revised Code
as required by sections
5743.01 to
5743.20 of the Revised Code, and by the
rules of the
tax
commissioner, or fails to collect the tax from
the purchaser
or
consumer, the commissioner may make an
assessment against the
wholesale or retail dealer based upon any
information in the
commissioner's possession.
The commissioner may make an assessment against any
wholesale
or retail dealer who fails to file a return required by
section
5743.03 or 5743.025 of the Revised Code.
No assessment shall be made against any wholesale or retail
dealer for any taxes imposed under section 5743.02, 5743.021, 5743.024, or
5743.026, or 5743.027 of the Revised Code more than
three years
after the last
day of the calendar month
that immediately
follows
the
semiannual
period prescribed in section 5743.03 of the
Revised
Code in
which
the sale was made, or more than three years
after
the semiannual
return for such period is filed, whichever is
later. This section
does not bar an assessment against any
wholesale or retail dealer
who fails to file a return as required
by section
5743.025 or
5743.03
of the Revised Code, or
who files
a
fraudulent return.
A penalty of up to thirty per cent may be added to
the amount
of every assessment made under this section. The commissioner
may
adopt rules providing for the imposition and remission of
penalties
added to
assessments made under this section.
The commissioner shall give the party assessed written
notice
of the assessment
in the manner
provided in section 5703.37 of
the Revised
Code.
The notice shall specify separately any portion
of the
assessment
that represents a county tax.
With the notice,
the commissioner shall provide instructions on how to petition for
reassessment and request a hearing on the petition.
(B) Unless the party
assessed files with the
tax
commissioner within sixty
days
after
service of the notice of
assessment, either personally
or by
certified mail, a
written
petition for reassessment
signed by
the party
assessed or
that
party's
authorized agent
having
knowledge of the facts, the
assessment
becomes
final
and the
amount of the assessment
is due
and payable from
the party
assessed to the treasurer of
state.
The
petition shall
indicate
the objections of the party
assessed,
but
additional
objections
may be raised in writing if
received
by
the
commissioner prior to the date shown on
the final
determination.
If the petition
has been properly filed, the commissioner
shall
proceed under
section 5703.60 of the Revised Code.
(C) After an assessment becomes final, if any portion of
the
assessment remains unpaid, including accrued interest, a
certified
copy of the
tax
commissioner's entry making the assessment final
may
be filed in
the office of the clerk of the court of common
pleas
in the
county in which the wholesale or retail dealer's
place of
business is located or the county in which the party
assessed
resides. If the party assessed maintains no place of
business in
this state and is not a resident of this state, the
certified
copy
of the entry may be filed in the office of the
clerk of the
court
of common pleas of Franklin county.
Immediately upon the filing of the
commissioner's
entry,
the
clerk shall enter a judgment for the
state
against the party
assessed in the amount shown on the entry.
The
judgment may be
filed by the clerk in a loose-leaf book
entitled
"special
judgments for state cigarette sales tax," and
shall have the same
effect as
other judgments. Execution shall
issue upon the
judgment upon
the request of the tax commissioner,
and all laws
applicable to
sales on execution shall apply to sales
made under
the judgment,
except as otherwise provided in sections
5743.01 to
5743.20 of the Revised
Code.
The portion of the assessment not paid within
sixty days
after the assessment was issued shall bear
interest
at the rate
per annum prescribed by section 5703.47 of the
Revised Code from
the day the
commissioner issues the assessment until it is
paid.
Interest shall be paid
in the same manner as the
tax and
may
be
collected by the issuance of an
assessment under this
section.
(D) All money collected by the
tax commissioner under this
section shall be paid to the treasurer of state, and when paid
shall be considered as revenue arising from the taxes imposed by
sections 5743.01 to 5743.20 of the Revised Code.
Sec. 5743.12. No person shall make a false entry upon an
invoice, package, or
container of cigarettes upon which an entry
is required by sections 5743.01 to
5743.20 of the Revised Code,
nor shall any person present any such false entry
for the
inspection of the tax commissioner with intent to evade the tax
levied
under section 5743.02, 5743.021,
5743.024, or
5743.026, or 5743.027 of
the
Revised Code.
Sec. 5743.13. No person shall falsely or fraudulently make,
forge, alter, or
counterfeit any stamp prescribed by the tax
commissioner under section 5743.03
of the Revised Code, or cause
to be falsely or fraudulently made, forged,
altered, or
counterfeited any such stamp, or possess any counterfeiting
device,
or knowingly and willfully utter, publish, pass, or tender
as true, any such
false, altered, forged, or counterfeited stamp,
or use more than once any such
stamp for the purpose of evading
the tax levied under section 5743.02, 5743.021,
5743.024, or
5743.026, or 5743.027 of
the Revised Code.
Sec. 5743.325. For the same purposes for which it levies a tax under section 5743.027 of the Revised Code the board of county commissioners of a county that
levies a tax under that section, by
resolution adopted by a majority of the board, shall levy a tax at the
same rate on the use, consumption, or storage for consumption of
cigarettes by consumers in the county, provided that the tax
shall not apply if the tax levied by section 5743.027 of the
Revised Code has been paid. The tax shall take effect on the
date that a tax levied under that section takes effect, and shall remain in effect as long as the tax
levied under that section remains effective.
Sec. 5743.33. Except as provided in section 5747.331 of the Revised Code, every person who has acquired cigarettes for
use, storage, or other consumption subject to the tax levied
under
section 5743.32, 5743.321, 5743.323, or
5743.324, or 5743.325 of the Revised
Code,
shall, on or before the fifteenth day of the month following
receipt of such cigarettes, file with the tax commissioner a
return showing the amount of cigarettes acquired, together with
remittance of the tax thereon. No such person shall transport
within this state, cigarettes that have a wholesale value in
excess of three hundred dollars, unless
that person has obtained
consent
to transport the cigarettes from the department of
taxation prior
to
such transportation. Such consent shall not be
required if the
applicable taxes levied under sections 5743.02, 5743.021, 5743.024, and
5743.026, and 5743.027 of the Revised Code have been
paid. Application for the
consent shall be in the form prescribed
by the tax
commissioner.
Every person transporting such cigarettes shall possess the
consent while transporting or possessing the cigarettes
within
this state and shall produce the consent upon request of
any law
enforcement officer or authorized agent of the tax
commissioner.
Any person transporting such cigarettes without the consent
required by this section, shall be subject to the provisions of
this chapter, including the applicable taxes imposed under sections
5743.02, 5743.021, 5743.024, and 5743.026, and 5743.027 of the
Revised Code.
Sec. 5743.34. If any person required to pay the tax levied
under section
5743.32, 5743.321,
5743.323, or 5743.324, or 5743.325 of the
Revised Code,
fails to make remittance,
the tax commissioner may
issue an
assessment against that
person based on any
information
in the
commissioner's possession.
Sections 5743.081 and 5743.082 of the Revised Code relating
to the assessments
or findings, appeals from assessments or
findings, the effect of assessments
or findings before or after
hearing and before or after filing the same in the
office of the
clerk of the court of common pleas, and all sections relating to
the procedure, authority, duties, liabilities, powers, and
privileges of the
person assessed, the commissioner, the clerk,
and all other public officials,
shall be applicable to assessments
made pursuant to this section.
Sec. 5743.35. No person required by section 5743.33 of the
Revised Code to
file a return with the tax commissioner shall fail
to make such return, or
fail to pay the applicable taxes levied
under section 5743.32, 5743.321,
5743.323, or 5743.324, or 5743.325 of the
Revised Code,
or fail to pay any lawful
assessment issued by the
commissioner.
Section 2. That existing sections 305.31, 1333.11, 4301.01, 4301.422, 4301.49, 4301.50, 4305.131, 4307.04, 4307.05, 5705.38, 5743.025, 5743.03, 5743.04, 5743.05, 5743.08, 5743.081, 5743.12, 5743.13, 5743.33, 5743.34, and 5743.35 of the Revised Code are hereby repealed.
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