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(128th General Assembly)
(Substitute Senate Bill Number 155)
AN ACT
To amend sections 117.13, 1515.14, 3306.052,
3734.901, 4141.301, 4582.06, 4582.48, and 5747.08
of the Revised Code and to amend Sections 281.20,
343.40, and 371.50.90 of Am. Sub. H.B. 1 of the
128th General Assembly to require that the costs
of all biennial audits of state agencies be
charged to the state agency being audited, to
alter the allocation of the proceeds of the
existing fee on the sale of new tires in order to
provide funding for the Soil and Water
Conservation District Assistance Fund, to increase
the maximum amount of the annual soil and water
conservation district subsidy, to permit
individual taxpayers to direct the state to
transmit an income tax refund directly to certain
accounts, to allow the use of the state on and off
triggers for state extended unemployment benefits
using the total unemployment rate and the payment
of high-unemployment period benefits if the
benefits are federally funded, to modify the
computation of payments for career-technical
education for certain school districts for fiscal
years 2010 and 2011, to modify the effective date
of certain changes to the Uniform Public
Securities Law made in Am. Sub. H.B. 1 of the
128th General Assembly, to establish that the
final maturity for a port authority revenue bond
must not be later than 45 years after the issuance
of the bond rather than 40 years, to make changes
to the eTech Ohio clearinghouse, to transfer the
Louvee Theater Project from Rio Grande Community
College to Ohio University, to redirect certain
capital appropriations, to modify appropriation
intent language, and to declare an emergency.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That sections 117.13, 1515.14, 3306.052, 3734.901,
4141.301, 4582.06, 4582.48, and 5747.08 of the Revised Code be
amended to read as follows:
Sec. 117.13. (A) The costs of audits of state agencies shall
be recovered by the auditor of state in the following manner:
(1) The costs of all audits of state agencies shall be paid
to the auditor of state on statements rendered by the auditor of
state. Money so received by the auditor of state shall be paid
into the state treasury to the credit of the public audit expense
fund--intrastate, which is hereby created, and shall be used to
pay costs related to such audits. The costs of all annual and
special audits of a state agency shall be charged to the state
agency being audited. The costs of all biennial audits of a state
agency shall be paid from money appropriated to the department of
administrative services for that purpose. The costs of any
assistant auditor, employee, or expert employed pursuant to
section 117.09 of the Revised Code called upon to testify in any
legal proceedings in regard to any audit, or called upon to review
or discuss any matter related to any audit, may be charged to the
state agency to which the audit relates.
(2) The auditor of state shall establish by rule rates to be
charged to state agencies or to the department of administrative
services for recovering the costs of audits of state agencies.
(B) As used in this division, "government auditing standards"
means the government auditing standards published by the
comptroller general of the United States general accounting
office.
(1) Except as provided in divisions (B)(2) and (3) of this
section, any costs of an audit of a private institution,
association, board, or corporation receiving public money for its
use shall be charged to the public office providing the public
money in the same manner as costs of an audit of the public
office.
(2) If an audit of a private child placing agency or private
noncustodial agency receiving public money from a public children
services agency for providing child welfare or child protection
services sets forth that money has been illegally expended,
converted, misappropriated, or is unaccounted for, the costs of
the audit shall be charged to the agency being audited in the same
manner as costs of an audit of a public office, unless the
findings are inconsequential, as defined by government auditing
standards.
(3) If such an audit does not set forth that money has been
illegally expended, converted, misappropriated, or is unaccounted
for or sets forth findings that are inconsequential, as defined by
government auditing standards, the costs of the audit shall be
charged as follows:
(a) One-third of the costs to the agency being audited;
(b) One-third of the costs to the public children services
agency that provided the public money to the agency being audited;
(c) One-third of the costs to the department of job and
family services.
(C) The costs of audits of local public offices shall be
recovered by the auditor of state in the following manner:
(1) The total amount of compensation paid assistant auditors
of state, their expenses, the cost of employees assigned to assist
the assistant auditors of state, the cost of experts employed
pursuant to section 117.09 of the Revised Code, and the cost of
typing, reviewing, and copying reports shall be borne by the
public office to which such assistant auditors of state are so
assigned, except that annual vacation and sick leave of assistant
auditors of state, employees, and typists shall be financed from
the general revenue fund. The necessary traveling and hotel
expenses of the deputy inspectors and supervisors of public
offices shall be paid from the state treasury. Assistant auditors
of state shall be compensated by the taxing district or other
public office audited for activities undertaken pursuant to
division (B) of section 117.18 and section 117.24 of the Revised
Code. The costs of any assistant auditor, employee, or expert
employed pursuant to section 117.09 of the Revised Code called
upon to testify in any legal proceedings in regard to any audit,
or called upon to review or discuss any matter related to any
audit, may be charged to the public office to which the audit
relates.
(2) The auditor of state shall certify the amount of such
compensation, expenses, cost of experts, reviewing, copying, and
typing to the fiscal officer of the local public office audited.
The fiscal officer of the local public office shall forthwith draw
a warrant upon the general fund or other appropriate funds of the
local public office to the order of the auditor of state;
provided, that the auditor of state is authorized to negotiate
with any local public office and, upon agreement between the
auditor of state and the local public office, may adopt a schedule
for payment of the amount due under this section. Money so
received by the auditor of state shall be paid into the state
treasury to the credit of the public audit expense fund--local
government, which is hereby created, and shall be used to pay the
compensation, expense, cost of experts and employees, reviewing,
copying, and typing of reports.
(3) At the conclusion of each audit, or analysis and report
made pursuant to section 117.24 of the Revised Code, the auditor
of state shall furnish the fiscal officer of the local public
office audited a statement showing the total cost of the audit, or
of the audit and the analysis and report, and the percentage of
the total cost chargeable to each fund audited. The fiscal officer
may distribute such total cost to each fund audited in accordance
with its percentage of the total cost.
(4) The auditor of state shall provide each local public
office a statement or certification of the amount due from the
public office for services performed by the auditor of state under
this or any other section of the Revised Code, as well as the date
upon which payment is due to the auditor of state. Any local
public office that does not pay the amount due to the auditor of
state by that date may be assessed by the auditor of state for
interest from the date upon which the payment is due at the rate
per annum prescribed by section 5703.47 of the Revised Code. All
interest charges assessed by the auditor of state may be collected
in the same manner as audit costs pursuant to division (D) of this
section.
(D) If the auditor of state fails to receive payment for any
amount due, including, but not limited to, fines, fees, and costs,
from a public office for services performed under this or any
other section of the Revised Code, the auditor of state may seek
payment through the office of budget and management. (Amounts due
include any amount due to an independent public accountant with
whom the auditor has contracted to perform services, all costs and
fees associated with participation in the uniform accounting
network, and all costs associated with the auditor's provision of
local government services.) Upon certification by the auditor of
state to the director of budget and management of any such amount
due, the director shall withhold from the public office any amount
available, up to and including the amount certified as due, from
any funds under the director's control that belong to or are
lawfully payable or due to the public office. The director shall
promptly pay the amount withheld to the auditor of state. If the
director determines that no funds due and payable to the public
office are available or that insufficient amounts of such funds
are available to cover the amount due, the director shall withhold
and pay to the auditor of state the amounts available and, in the
case of a local public office, certify the remaining amount to the
county auditor of the county in which the local public office is
located. The county auditor shall withhold from the local public
office any amount available, up to and including the amount
certified as due, from any funds under the county auditor's
control and belonging to or lawfully payable or due to the local
public office. The county auditor shall promptly pay any such
amount withheld to the auditor of state.
Sec. 1515.14. Within the limits of funds appropriated to the
department of natural resources and the soil and water
conservation district assistance fund created in this section,
there shall be paid in each calendar year to each local soil and
water conservation district an amount not to exceed one dollar for
each one dollar received in accordance with section 1515.10 of the
Revised Code, received from tax levies in excess of the ten-mill
levy limitation approved for the benefit of local soil and water
conservation districts, or received from an appropriation by a
municipal corporation or a township to a maximum of eight thousand
dollars, provided that the Ohio soil and water conservation
commission may approve payment to a district in an amount in
excess of eight thousand dollars in any calendar year upon receipt
of a request and justification from the district. The county
auditor shall credit such payments to the special fund established
pursuant to section 1515.10 of the Revised Code for the local soil
and water conservation district. The department may make advances
at least quarterly to each district on the basis of the estimated
contribution of the state to each district. Moneys received by
each district shall be expended for the purposes of the district.
For the purpose of providing money to soil and water
conservation districts under this section, there is hereby created
in the state treasury the soil and water conservation district
assistance fund consisting of money credited to it under section
sections 3714.073 and 3734.901 and division (A)(5) of section
3734.57 of the Revised Code.
Sec. 3306.052. Each city, local, and exempted village school
district shall receive funding for career-technical education
teachers and career-technical education program operations for
fiscal years 2010 and 2011 as follows:
(A) For fiscal year 2010, each district shall receive an
amount equal to the amount sum of the amounts the district
received for fiscal year 2009 under division (E) of section
3317.022 and division (N) of section 3317.024 of the Revised Code,
as that section those sections existed for that fiscal year, times
1.0075.
(B) For fiscal year 2011, each district shall receive an
amount equal to the amount the district received for fiscal year
2010 under division (A) of this section times 1.0075.
Each school district that receives funds under this section
shall spend the funds only for purposes the department of
education designates as approved for vocational education
expenses. Vocational education expenses approved by the department
shall include only expenses connected to the delivery of
career-technical programming to students enrolled in
state-approved career-technical programs. The department shall
require each school district to report data annually so that the
department may monitor the district's compliance with the
requirements regarding the manner in which funding received under
this section may be spent.
Sec. 3734.901. (A)(1) For the purpose of providing revenue
to defray the cost of administering and enforcing the scrap tire
provisions of this chapter, rules adopted under those provisions,
and terms and conditions of orders, variances, and licenses issued
under those provisions; to abate accumulations of scrap tires; to
make grants supporting market development activities for scrap
tires and synthetic rubber from tire manufacturing processes and
tire recycling processes and to support scrap tire amnesty and
cleanup events; to make loans to promote the recycling or recovery
of energy from scrap tires; and to defray the costs of
administering and enforcing sections 3734.90 to 3734.9014 of the
Revised Code, a fee of fifty cents per tire is hereby levied on
the sale of tires. The proceeds of the fee shall be deposited in
the state treasury to the credit of the scrap tire management fund
created in section 3734.82 of the Revised Code. The fee is levied
from the first day of the calendar month that begins next after
thirty days from October 29, 1993, through June 30, 2011.
(2) Beginning on September 5, 2001, and ending on June 30,
2011, there is hereby levied an additional fee of fifty cents per
tire on the sale of tires the proceeds of which shall be deposited
in the state treasury to the credit of the scrap tire management
fund and be used exclusively for the purposes specified in
division (G)(3) of that section until July 1, 2010, whereupon the
proceeds shall be deposited in the state treasury to the credit of
the soil and water conservation district assistance fund created
in section 1515.14 of the Revised Code.
(B) Only one sale of the same article shall be used in
computing the amount of the fee due.
Sec. 4141.301. (A) As used in this section, unless the
context clearly requires otherwise:
(1) "Extended benefit period" means a period which:
(a) Begins with the third week after a week for which there
is a state "on" indicator; and
(b) Ends with either of the following weeks, whichever occurs
later:
(i) The third week after the first week for which there is a
state "off" indicator; or
(ii) The thirteenth consecutive week of such period.
Except, that no extended benefit period may begin by reason
of a state "on" indicator before the fourteenth week following the
end of a prior extended benefit period which was in effect with
respect to this state.
(2) There is a "state 'on' indicator" for this state for a
week if the director of job and family services determines, in
accordance with the regulations of the United States secretary of
labor, that for the period consisting of such week and the
immediately preceding twelve weeks, the rate of insured
unemployment, not seasonally adjusted, under Chapter 4141. of the
Revised Code:
(a) Equaled or exceeded one hundred twenty per cent of the
average of such rates for the corresponding thirteen-week period
ending in each of the preceding two calendar years and equaled or
exceeded five per cent;
(b) For weeks of unemployment such rate of insured
unemployment:
(i) Met the criteria set forth in division (A)(2)(a) of this
section; or
(ii) Equaled or exceeded six per cent.
(3)(a) For weeks of unemployment beginning on or after
February 22, 2009, there is a "state 'on' indicator" for this
state for a week if the director determines both of the following
are satisfied:
(i) That the average rate of total unemployment, seasonally
adjusted, as determined by the United States secretary of labor,
for the period consisting of the most recent three months for
which data for all states are published before the close of that
week equals or exceeds six and one-half per cent;
(ii) That the average rate of total unemployment, seasonally
adjusted, as determined by the United States secretary of labor,
for the three-month period described in division (A)(3)(a)(i) of
this section, equals or exceeds one hundred ten per cent of the
average for either or both of the corresponding three-month
periods ending in the two preceding calendar years.
(b) Division (A)(3) of this section is effective on and after
February 22, 2009, and shall cease to be effective either on
December 6, 2009, or until the close of the last day of the week
ending three four weeks prior to the last week for which one
hundred per cent federal sharing is authorized under Section
2005(a) of the "American Recovery and Reinvestment Act of 2009,"
Pub. L. No. 111-5, 123 Stat. 115, whichever is later as amended,
without regard to the extension of federal sharing for certain
claims as provided under section 2005(c) of that law, or any other
federal law that provides for one hundred per cent federal
sharing.
(4) A "state 'off' indicator" exists for the state for a week
if the director determines, in accordance with the regulations of
the United States secretary of labor, that for the period
consisting of such week and the immediately preceding twelve
weeks, the rate of insured unemployment, not seasonally adjusted,
under Chapter 4141. of the Revised Code:
(a) Was less than one hundred twenty per cent of the average
of such rates for the corresponding thirteen-week period ending in
each of the preceding two calendar years and was less than five
per cent;
(b) For weeks of unemployment such rate of insured
unemployment:
(i) Was less than six per cent; and
(ii) Met the criteria set forth in division (A)(4)(a) of this
section.
(5) For weeks of unemployment beginning on or after February
22, 2009, there is a "state 'off' indicator" for this state for a
week if the director determines, in accordance with the
regulations adopted by the United States secretary of labor, that
for the period consisting of that week and the immediately
preceding twelve weeks, the total rate of unemployment, seasonally
adjusted, under this chapter, was less than one hundred ten per
cent of such average for either or both of the corresponding
three-month periods ending in the two preceding calendar years,
and was less than six and one-half per cent.
(6) "Rate of insured unemployment," for purposes of divisions
(A)(2) and (4) of this section, means the percentage derived by
dividing:
(a) The average weekly number of individuals filing claims
for regular compensation in this state for weeks of unemployment
with respect to the most recent thirteen-consecutive-week period,
as determined by the director on the basis of the director's
reports to the United States secretary of labor, by
(b) The average monthly employment covered under Chapter
4141. of the Revised Code, for the first four of the most recent
six completed calendar quarters ending before the end of such
thirteen-week period.
(7) "Regular benefits" means benefits payable to an
individual, as defined in division (C) of section 4141.01 of the
Revised Code, or under any other state law, including dependents'
allowance and benefits payable to federal civilian employees and
to ex-servicepersons pursuant to the "Act of September 6, 1966,"
80 Stat. 585, 5 U.S.C.A. 8501, other than extended benefits, and
additional benefits as defined in division (A)(12) of this
section.
(8) "Extended benefits" means benefits, including benefits
payable to federal civilian employees and to ex-servicepersons
pursuant to the "Act of September 6, 1966," 80 Stat. 585, 5
U.S.C.A. 8501, and additional benefits, payable to an individual
under the provisions of this section for weeks of unemployment in
the individual's eligibility period.
(9) "Eligibility period" of an individual means the period
consisting of the weeks in the individual's benefit year which
begin in an extended benefit period and, if the individual's
benefit year ends within the extended benefit period, any weeks
thereafter which begin in the period.
(10) "Exhaustee" means an individual who, with respect to any
week of unemployment in the individual's eligibility period:
(a) Has received prior to the week, all of the regular
benefits that were available to the individual under Chapter 4141.
of the Revised Code, or any other state law, including dependents'
allowance and benefits payable to federal civilian employees and
ex-servicepersons under the "Act of September 6, 1966," 80 Stat.
585, 5 U.S.C.A. 8501, in the individual's current benefit year
that includes the week;
(b) Has received, prior to the week, all of the regular
benefits that were available to the individual under this chapter
or any other state law, including dependents' allowances and
regular benefits available to federal civilian employees and
ex-servicepersons under the "Act of September 6, 1966," 80 Stat.
585, 5 U.S.C.A. 8501, in the individual's current benefit year
that includes the week, after the cancellation of some or all of
the individual's wage credits or the total or partial reduction of
the individual's right to regular benefits, provided that, for the
purposes of divisions (A)(10)(a) and (10)(b) of this section, an
individual shall be deemed to have received in the individual's
current benefit year all of the regular benefits that were either
payable or available to the individual even though:
(i) As a result of a pending appeal with respect to wages or
employment, or both, that were not included in the original
monetary determination with respect to the individual's current
benefit year, the individual may subsequently be determined to be
entitled to more regular benefits, or
(ii) By reason of section 4141.33 of the Revised Code, or the
seasonal employment provisions of another state law, the
individual is not entitled to regular benefits with respect to the
week of unemployment, although the individual may be entitled to
regular benefits with respect to future weeks of unemployment in
either the next season or off season in the individual's current
benefit year, and the individual is otherwise an "exhaustee"
within the meaning of this section with respect to the right to
regular benefits under state law seasonal employment provisions
during either the season or off season in which that week of
unemployment occurs, or
(iii) Having established a benefit year, no regular benefits
are payable to the individual during the year because the
individual's wage credits were cancelled or the individual's right
to regular benefits was totally reduced as the result of the
application of a disqualification; or
(c) The individual's benefit year having expired prior to the
week, has no, or insufficient, wages or weeks of employment on the
basis of which the individual could establish in any state a new
benefit year that would include the week, or having established a
new benefit year that includes the week, the individual is
precluded from receiving regular benefits by reason of a state law
which meets the requirements of section 3304 (a)(7) of the
"Federal Unemployment Tax Act," 53 Stat. 183, 26 U.S.C.A. 3301 to
3311; and
(i) Has no right for the week to unemployment benefits or
allowances, as the case may be, under the Railroad Unemployment
Insurance Act, the Trade Act of 1974, and other federal laws as
are specified in regulations issued by the United States secretary
of labor; and
(ii) Has not received and is not seeking for the week
unemployment benefits under the unemployment compensation law of
the Virgin Islands, prior to the day after that on which the
secretary of labor approves the unemployment compensation law of
the Virgin Islands, or of Canada; or if the individual is seeking
benefits and the appropriate agency finally determines that the
individual is not entitled to benefits under the law for the week.
(11) "State law" means the unemployment insurance law of any
state, approved by the United States secretary of labor under
section 3304 of the Internal Revenue Code of 1954.
(12) "Additional benefits" means benefits totally financed by
a state and payable to exhaustees by reason of high unemployment
or by reason of other special factors under the provisions of any
state law.
(B) Except when the result would be inconsistent with the
other provisions of this section, as provided in the regulations
of the director, the provisions of Chapter 4141. of the Revised
Code, which apply to claims for, or the payment of, regular
benefits, shall apply to claims for, and the payment of, extended
benefits.
(C) Any individual shall be eligible to receive extended
benefits with respect to any week of unemployment in the
individual's eligibility period only if the director finds that,
with respect to such week:
(1) The individual is an "exhaustee" as defined in division
(A)(10) of this section; and
(2) The individual has satisfied the requirements of Chapter
4141. of the Revised Code, for the receipt of regular benefits
that are applicable to individuals claiming extended benefits,
including not being subject to a disqualification for the receipt
of benefits.
(D) The weekly extended benefit amount payable to an
individual for a week of total unemployment in the individual's
eligibility period shall be the same as the weekly benefit amount
payable to the individual during the individual's applicable
benefit year.
(E) Except as provided in division (F) of this section, the
total extended benefit amount payable to any eligible individual
with respect to the individual's applicable benefit year shall be
the lesser of the following amounts:
(1) Fifty per cent of the total amount of regular benefits,
including dependents' allowances which were payable to the
individual under Chapter 4141. of the Revised Code, in the
individual's applicable benefit year;
(2) Thirteen times the individual's weekly benefit amount,
including dependents' allowances, which was payable to the
individual under Chapter 4141. of the Revised Code, for a week of
total unemployment in the applicable benefit year; provided, that
in making the computation under divisions (E)(1) and (2) of this
section, any amount which is not a multiple of one dollar shall be
rounded to the next lower multiple of one dollar.
(F) For purposes of this division, "high-unemployment period"
means a period during which an extended benefit period would be in
effect if division (A)(3)(a)(i) of this section were applied by
substituting "eight per cent" for "six and one-half per cent."
Effective with respect to weeks beginning in a
high-unemployment period, the total extended benefit amount
payable to an eligible individual with respect to the applicable
benefit year shall be the lesser of the following amounts:
(1) Eighty per cent of the total amount of regular benefits
that were payable to the individual pursuant to this section in
the individual's applicable benefit year;
(2) Twenty times the individual's average weekly benefit
amount that was payable to the individual pursuant to this section
for a week of total unemployment in the applicable benefit year.
(G) Division (F) of this section is effective on and after
February 22, 2009, and shall cease to be effective either on
December 6, 2009, or until the close of the last day of the week
ending three four weeks prior to the last week for which one
hundred per cent federal sharing is authorized under Section
2005(a) of the "American Recovery and Reinvestment Act of 2009,"
Pub. L. No. 111-5, 123 Stat. 115, whichever is later as amended,
without regard to the extension of federal sharing for certain
claims as provided under section 2005(c) of that law, or any other
federal law that provides for one hundred per cent federal
sharing.
Notwithstanding this division, the extended benefits
authorized by division (A)(3) of this section shall continue to be
paid to any individual who, as of December 26, 2009, has a balance
of weeks remaining to be paid in the claim until such weeks are
exhausted or the individual is reemployed, whichever occurs first,
but in no event beyond May 29, 2010.
(H)(1) Except as provided in division (H)(2) of this section,
an individual eligible for extended benefits pursuant to an
interstate claim filed in any state under the interstate benefit
payment plan shall not be paid extended benefits for any week in
which an extended benefit period is not in effect in such state.
(2) Division (H)(1) of this section does not apply with
respect to the first two weeks for which extended compensation is
payable to an individual, as determined without regard to this
division, pursuant to an interstate claim filed under the
interstate benefit payment plan from the total extended benefit
amount payable to that individual in the individual's applicable
benefit year.
(3) Notwithstanding any other provisions of this section, if
the benefit year of any individual ends within an extended benefit
period, the remaining balance of extended benefits that the
individual would, but for this section, be entitled to receive in
that extended benefit period, with respect to weeks of
unemployment beginning after the end of the benefit year, shall be
reduced, but not below zero, by the product of the number of weeks
for which the individual received any amounts as trade
readjustment allowances within that benefit year, multiplied by
the individual's weekly benefit amount for extended benefits.
(I)(1) Whenever an extended benefit period is to become
effective in this state, as a result of a state "on" indicator, or
an extended benefit period is to be terminated in this state as a
result of a state "off" indicator, the director shall make an
appropriate public announcement.
(2) Computations required by division (A)(6) of this section
shall be made by the director, in accordance with the regulations
prescribed by the United States secretary of labor.
(J)(1)(a) The director shall promptly examine any application
for extended benefits filed and, under this section, determine
whether the application is to be allowed or disallowed and, if
allowed, the weekly and total extended benefits payable and the
effective date of the application. The claimant, the claimant's
most recent employer, and any other employer in the base period of
the claim upon which the extended benefits are based, and who was
chargeable for regular benefits based on such claim, shall be
notified of such determination.
(b) The determination issued to the most recent or other base
period employer shall include the total amount of extended
benefits that may be charged to the employer's account. Such
potential charge amount shall be an amount equal to one-fourth of
the regular benefits chargeable to the employer's account on the
regular claim upon which extended benefits are based except that,
effective January 1, 1979, the potential charge amount to the
state and its instrumentalities, its political subdivisions and
their instrumentalities, and Indian tribes shall be an amount
equal to one-half of the regular benefits chargeable to their
accounts on such claim. If regular benefits were chargeable to the
mutualized account, in lieu of an employer's account, then the
extended benefits which are based on such prior mutualized
benefits shall also be charged to the mutualized account.
(c) As extended benefits are paid to eligible individuals:
(i) One-half of such benefits shall be charged to an extended
benefit account to which reimbursement payments of one-half of
extended benefits, received from the federal government as
described in division (L) of this section, shall be credited; and
(ii) One-half of the extended benefits shall be charged to
the accounts of base period employers and the mutualized account
in the same proportion as was provided for on the regular claim;
or
(iii) The full amount of extended benefits shall be charged
to the accounts of the state and its instrumentalities, its
political subdivisions and their instrumentalities, and Indian
tribes. Employers making payments in lieu of contributions shall
be charged in accordance with division (B)(1) of section 4141.241
of the Revised Code; or
(iv) In the case of payments under division (A)(3) of this
section that are fully funded under Section 2005(a) of the
"American Recovery and Reinvestment Act of 2009," Pub. L. No.
111-5, 123 Stat. 115, as amended, without regard to the extension
of federal sharing for certain claims as provided under section
2005(c) of that law, none of the extended benefits shall be
charged to the accounts of base period employers or to the
mutualized account.
(d) If the application for extended benefits is disallowed, a
determination shall be issued to the claimant, which determination
shall set forth the reasons for the disallowance. Determinations
issued under this division, whether allowed or disallowed, shall
be subject to reconsideration and appeal in accordance with
section 4141.281 of the Revised Code.
(2) Any additional or continued claims, as described in
division (F) of section 4141.01 of the Revised Code, filed by an
individual at the beginning of, or during, the individual's
extended benefit period shall be determined under division (E) of
section 4141.28 of the Revised Code, and such determination shall
be subject to reconsideration and appeal in accordance with
section 4141.281 of the Revised Code.
(K) Notwithstanding division (B) of this section, payment of
extended benefits under this section shall not be made to any
individual for any week of unemployment in the individual's
eligibility period during which the individual fails to accept any
offer of suitable work, as defined in division (K)(2) of this
section, or fails to apply for any suitable work to which the
individual was referred by the director, or fails to actively
engage in seeking work, as prescribed in division (K)(4) of this
section.
(1) If any individual is ineligible for extended benefits for
any week by reason of a failure described in this division, the
individual shall be ineligible to receive extended benefits
beginning with the week in which the failure occurred and
continuing until the individual has been employed during each of
four subsequent weeks and the total remuneration earned by the
individual for this employment is equal to or more than four times
the individual's weekly extended benefit amount, and has met all
other eligibility requirements of this section, in order to
establish entitlement to extended benefits.
(2) For purposes of this section, the term "suitable work"
means, with respect to an individual, any work which is within the
individual's capabilities, provided that with respect to the
position all of the following requirements are met:
(a) It offers the individual gross average weekly
remuneration of more than the sum of:
(i) The individual's extended weekly benefit amount; and
(ii) The amount of supplemental unemployment compensation
benefits, as defined in section 501(c)(17)(D) of the "Internal
Revenue Code of 1954," 80 Stat. 1515, 26 U.S.C.A. 501, payable to
the individual for the week of unemployment.
(b) It pays equal to or more than the higher of:
(i) The minimum wage provided by section 6(a)(1) of the "Fair
Labor Standards Act of 1938," 91 Stat. 1245, 29 U.S.C.A. 206,
without regard to any exemption; or
(ii) Any applicable state or local minimum wage.
(c) It is offered to the individual in writing or is listed
with the employment office maintained or designated by the
director.
(3) Extended benefits shall not be denied under this division
to any individual for any week by reason of a failure to accept an
offer of, or apply for suitable work if either of the following
conditions apply:
(a) The failure would not result in a denial of benefits to a
regular benefit claimant under section 4141.29 of the Revised Code
to the extent that section 4141.29 of the Revised Code is not
inconsistent with division (K)(2) of this section;
(b) The individual furnishes evidence satisfactory to the
director that the individual's prospects for obtaining work in the
individual's customary occupation within a reasonably short period
are good. If the evidence is deemed satisfactory, the
determination as to whether any work is suitable work with respect
to this individual and whether the individual is ineligible or
disqualified shall be based upon the meaning of "suitable work"
and other provisions in section 4141.29 of the Revised Code.
(4) For purposes of this section, an individual shall be
treated as actively engaged in seeking work during any week if:
(a) The individual has engaged in a systematic and sustained
effort to obtain work during that week; and
(b) The individual provides tangible evidence to the director
that the individual has engaged in the effort during that week.
(5) The director shall refer applicants for extended benefits
to job openings that meet the requirements of divisions (E) and
(F) of section 4141.29 of the Revised Code, and in the case of
applicants whose prospects are determined not to be good under
division (K)(3)(b) of this section to any suitable work which
meets the criteria in divisions (K)(2) and (3)(a) of this section.
(6) Individuals denied extended or regular benefits under
division (D)(1)(b) of section 4141.29 of the Revised Code because
of being given a disciplinary layoff for misconduct must, after
the date of disqualification, work the length of time and earn the
amount of remuneration specified in division (K)(1) of this
section, and meet all other eligibility requirements of this
section, in order to establish entitlement to extended benefits.
(L) All payments of extended benefits made pursuant to this
section shall be paid out of the unemployment compensation fund,
provided by section 4141.09 of the Revised Code, and all payments
of the federal share of extended benefits that are received as
reimbursements under section 204 of the "Federal-State Extended
Unemployment Compensation Act of 1970," 84 Stat. 696, 26 U.S.C.A.
3306, shall be deposited in such unemployment compensation fund
and shall be credited to the extended benefit account established
by division (I) of this section. Any refund of extended benefits,
because of prior overpayment of such benefits, may be made from
the unemployment compensation fund.
(M) In the administration of the provisions of this section
which are enacted to conform with the requirements of the
"Federal-State Extended Unemployment Compensation Act of 1970," 84
Stat. 696, 26 U.S.C.A. 3306, the director shall take such action
consistent with state law, as may be necessary:
(1) To ensure that the provisions are so interpreted and
applied as to meet the requirements of the federal act as
interpreted by the United States department of labor; and
(2) To secure to this state the full reimbursement of the
federal share of extended benefits paid under this section that
are reimbursable under the federal act.
Sec. 4582.06. (A) A port authority created in accordance
with section 4582.02 of the Revised Code may:
(1) Acquire, construct, furnish, equip, maintain, repair,
sell, exchange, lease to or from, lease with an option to
purchase, convey other interests in, or operate real or personal
property, or any combination thereof, related to, useful for, or
in furtherance of any authorized purpose, and make charges for the
use of any port authority facility, which shall be not less than
the charges established for the same services furnished by a
public utility or common carrier in the jurisdiction of the
particular port authority;
(2) Straighten, deepen, and improve any canal, channel,
river, stream, or other water course or way that may be necessary
or proper in the development of the facilities of the port
authority;
(3) Issue bonds or notes for the acquisition, construction,
furnishing, or equipping of any real or personal property, or any
combination thereof, related to, useful for, or in furtherance of
any authorized purpose, in compliance with Chapter 133. of the
Revised Code, except that the bonds or notes only may be issued
pursuant to a vote of the electors residing within the territory
of the port authority. The net indebtedness incurred by a port
authority shall never exceed two per cent of the total value of
all property within the territory comprising the authority as
listed and assessed for taxation.
(4) By resolution of its board of directors, issue revenue
bonds beyond the limit of bonded indebtedness provided by law, for
the acquisition, construction, furnishing, or equipping of any
real or personal property, or any combination thereof, related to,
useful for, or in furtherance of any authorized purpose, including
all costs in connection with or incidental thereto.
The revenue bonds of the port authority shall be secured only
by a pledge of and a lien on the revenues of the port authority
derived from those loan payments, rentals, fees, charges, or other
revenues that are designated in the resolution, including, but not
limited to, any property to be acquired, constructed, furnished,
or equipped with the proceeds of the bond issue, after provision
only for the reasonable cost of operating, maintaining, and
repairing the property of the port authority so designated. The
bonds may further be secured by the covenant of the port authority
to maintain rates or charges that will produce revenues sufficient
to meet the costs of operating, maintaining, and repairing such
property and to meet the interest and principal requirements of
the bonds and to establish and maintain reserves for the foregoing
purposes. The board of directors, by resolution, may provide for
the issuance of additional revenue bonds from time to time, to be
secured equally and ratably, without preference, priority, or
distinction, with outstanding revenue bonds, but subject to the
terms and limitations of any trust agreement described in this
section, and of any resolution authorizing bonds then outstanding.
The board of directors, by resolution, may designate additional
property of the port authority, the revenues of which shall be
pledged and be subject to a lien for the payment of the debt
charges on revenue bonds theretofore authorized by resolution of
the board of directors, to the same extent as the revenues above
described.
In the discretion of the board of directors, the revenue
bonds of the port authority may be secured by a trust agreement
between the board of directors on behalf of the port authority and
a corporate trustee, that may be any trust company or bank having
powers of a trust company, within or without the state.
The trust agreement may provide for the pledge or assignment
of the revenues to be received, but shall not pledge the general
credit and taxing power of the port authority. A trust agreement
securing revenue bonds issued to acquire, construct, furnish, or
equip real property, plants, factories, offices, and other
structures and facilities for authorized purposes consistent with
Section 13 or 16 of Article VIII, Ohio Constitution, may mortgage
the real or personal property, or a combination thereof, to be
acquired, constructed, furnished, or equipped from the proceeds of
such revenue bonds, as further security for the bonds. The trust
agreement or the resolution providing for the issuance of revenue
bonds may set forth the rights and remedies of the bondholders and
trustee, and may contain other provisions for protecting and
enforcing their rights and remedies that are determined in the
discretion of the board of directors to be reasonable and proper.
The agreement or resolution may provide for the custody,
investment, and disbursement of all moneys derived from the sale
of such bonds, or from the revenues of the port authority, other
than those moneys received from taxes levied pursuant to section
4582.14 of the Revised Code, and may provide for the deposit of
such funds without regard to section 4582.15 of the Revised Code.
All bonds issued under authority of this chapter, regardless
of form or terms and regardless of any other law to the contrary,
shall have all qualities and incidents of negotiable instruments,
subject to provisions for registration, and may be issued in
coupon, fully registered, or other form, or any combination
thereof, as the board of directors determines. Provision may be
made for the registration of any coupon bonds as to principal
alone or as to both principal and interest, and for the conversion
into coupon bonds of any fully registered bonds or bonds
registered as to both principal and interest.
The revenue bonds shall bear interest at such rate or rates,
shall bear such date or dates, and shall mature within forty
forty-five years following the date of issuance and in such
amount, at such time or times, and in such number of installments,
as may be provided in or pursuant to the resolution authorizing
their issuance. Any The final maturity of any original issue of
revenue bonds shall
mature not be later than forty forty-five
years from their date of issue. Such resolution also shall provide
for the execution of the bonds, which may be by facsimile
signatures unless prohibited by the resolution, and the manner of
sale of the bonds. The resolution shall provide for, or provide
for the determination of, any other terms and conditions relative
to the issuance, sale, and retirement of the bonds that the board
of directors in its discretion determines to be reasonable and
proper.
Whenever a port authority considers it expedient, it may
issue renewal notes and refund any bonds, whether the bonds to be
refunded have or have not matured. The final maturity of any
notes, including any renewal notes, shall not be later than five
years from the date of issue of the original issue of notes. The
final maturity of any refunding bonds shall not be later than the
later of forty forty-five years from the date of issue of the
original issue of bonds or the date by which it is expected, at
the time of issuance of the refunding bonds, that the useful life
of all of the property, other than interests in land, refinanced
with proceeds of the bonds will have expired. The refunding bonds
shall be sold and the proceeds applied to the purchase,
redemption, or payment of the bonds to be refunded and the costs
of issuance of the refunding bonds. The bonds and notes issued
under this chapter, their transfer, and the income therefrom,
shall at all times be free from taxation within the state.
(5) Do any of the following, in regard to any interests in
any real or personal property, or any combination thereof,
including, without limitation, machinery, equipment, plants,
factories, offices, and other structures and facilities related
to, useful for, or in furtherance of any authorized purpose, for
such consideration and in such manner, consistent with Article
VIII, Ohio Constitution, as the board in its sole discretion may
determine:
(a) Loan moneys to any person for the acquisition,
construction, furnishing, and equipping of the property;
(b) Acquire, construct, maintain, repair, furnish, and equip
the property;
(c) Sell to, exchange with, lease, convey other interests in,
or lease with an option to purchase the same or any lesser
interest in the property to the same or any other person or
governmental entity;
(d) Guarantee the obligations of any person or governmental
entity.
A port authority may accept and hold as consideration for the
conveyance of property or any interest therein such property or
interests therein as the board in its discretion may determine,
notwithstanding any restrictions that apply to the investment of
funds by a port authority.
(6) Construct, maintain, repair, furnish, equip, sell,
exchange, lease, or lease with an option to purchase, any property
that it is authorized to acquire. A port authority that is subject
to this section also may operate any property in connection with
transportation, recreational, governmental operations, or cultural
activities.
(a) Any purchase, exchange, sale, lease, lease with an option
to purchase, conveyance of other interests in, or other contract
with a person or governmental entity that pertains to the
acquisition, construction, maintenance, repair, furnishing,
equipping, or operation of any real or personal property, or any
combination thereof, related to, useful for, or in furtherance of
an activity contemplated by Section 13 or 16 of Article VIII, Ohio
Constitution, shall be made in such manner and subject to such
terms and conditions as may be determined by the board of
directors in its discretion.
(b) Division (A)(6)(a) of this section applies to all
contracts that are subject to the division, notwithstanding any
other provision of law that might otherwise apply, including,
without limitation, any requirement of notice, any requirement of
competitive bidding or selection, or any requirement for the
provision of security.
(c) Divisions (A)(6)(a) and (b) of this section do not apply
to either of the following:
(i) Any contract secured by or to be paid from moneys raised
by taxation or the proceeds of obligations secured by a pledge of
moneys raised by taxation;
(ii) Any contract secured exclusively by or to be paid
exclusively from the general revenues of the port authority. For
the purposes of this section, any revenues derived by the port
authority under a lease or other agreement that, by its terms,
contemplates the use of amounts payable under the agreement either
to pay the costs of the improvement that is the subject of the
contract or to secure obligations of the port authority issued to
finance costs of such improvement, are excluded from general
revenues.
(7) Apply to the proper authorities of the United States
pursuant to appropriate law for the right to establish, operate,
and maintain foreign trade zones and to establish, operate, and
maintain foreign trade zones; and to acquire land or property
therefor, in a manner consistent with section 4582.17 of the
Revised Code;
(8) Exercise the right of eminent domain to appropriate any
land, rights, rights-of-way, franchises, easements, or other
property, necessary or proper for any authorized purpose, pursuant
to the procedure provided in sections 163.01 to 163.22 of the
Revised Code, if funds equal to the appraised value of the
property to be acquired as a result of such proceedings are
available for that purpose, except that nothing contained in
sections 4582.01 to 4582.20 of the Revised Code shall authorize a
port authority to take or disturb property or facilities belonging
to any agency or political subdivision of this state, public
utility, or common carrier, which property or facilities are
necessary and convenient in the operation of the agency or
political subdivision, public utility, or common carrier, unless
provision is made for the restoration, relocation, or duplication
of the property or facilities, or upon the election of the agency
or political subdivision, public utility, or common carrier, for
the payment of compensation, if any, at the sole cost of the port
authority, provided that:
(a) If any restoration or duplication proposed to be made
pursuant to this section involves a relocation of such property or
facilities, the new facilities and location shall be of at least
comparable utilitarian value and effectiveness, and the relocation
shall not impair the ability of the public utility or common
carrier to compete in its original area of operation.
(b) If any restoration or duplication made pursuant to this
section involves a relocation of such property or facilities, the
port authority shall acquire no interest or right in or to the
appropriated property or facilities, except as provided in
division (A)(11) of this section, until the relocated property or
facilities are available for use and until marketable title
thereto has been transferred to the public utility or common
carrier.
(c) Provisions for restoration or duplication shall be
described in detail in the resolution for appropriation passed by
the port authority.
(9) Enjoy and possess the same rights, privileges, and powers
granted municipal corporations under sections 721.04 to 721.11 of
the Revised Code;
(10) Maintain such funds as it considers necessary;
(11) Direct its agents or employees, when properly identified
in writing, and after at least five days' written notice, to enter
upon lands within the confines of its jurisdiction in order to
make surveys and examinations preliminary to location and
construction of works for the purposes of the port authority,
without liability of the port authority or its agents or employees
except for actual damage done;
(12) Sell, lease, or convey other interests in real and
personal property and grant easements or rights-of-way over
property of the port authority. The board of directors shall
specify the consideration and any terms thereof for the sale,
lease, or conveyance of other interests in real and personal
property. Any determinations made by the board of directors under
this division shall be conclusive. The sale, lease, or conveyance
may be made without advertising and the receipt of bids.
(13) Promote, advertise, and publicize the port authority
facilities and its authorized purposes, provide information to
persons with an interest in transportation and other port
authority activities, and appear before rate-making authorities to
represent and promote the interests of the port authority and its
authorized purposes;
(14) Adopt rules, not in conflict with general law, governing
the use of and the safeguarding of its property, grounds,
buildings, equipment, and facilities, safeguarding persons and
their property located on or in port authority property, and
governing the conduct of its employees and the public, in order to
promote the public safety and convenience in and about its
terminals and grounds, and to maintain order. Any such regulation
shall be posted at no less than five public places in the port
authority, as determined by the board of directors, for a period
of not fewer than fifteen days, and shall be available for public
inspection at the principal office of the port authority during
regular business hours. No person shall violate any lawful
regulation adopted and posted as provided in this division.
(15) Do all acts necessary or appropriate to carry out its
authorized purposes. The port authority shall have the powers and
rights granted to other subdivisions under section 9.20 of the
Revised Code.
(B) Any instrument by which real property is acquired
pursuant to this section shall identify the agency of the state
that has the use and benefit of the real property as specified in
section 5301.012 of the Revised Code.
(C) Whoever violates division (A)(14) of this section is
guilty of a minor misdemeanor.
Sec. 4582.48. A port authority at any time may issue port
authority revenue bonds in such principal amounts as, in the
opinion of the port authority, are necessary for the purpose of
paying the cost of one or more port authority facilities or parts
thereof. A port authority at any time may issue renewal notes,
issue bonds to retire its notes and whenever it considers
refunding expedient, refund any bonds by the issuance of port
authority revenue refunding bonds whether the bonds to be refunded
have or have not matured, and issue port authority revenue bonds
partly to refund outstanding bonds and partly for any other
authorized purpose. The port authority revenue refunding bonds
shall be sold and the proceeds applied to the purchase,
redemption, or payment of the bonds to be refunded. Port authority
revenue bonds shall be special obligations of the port authority
payable out of the revenues of the port authority that are pledged
for such payment. The pledge shall be valid and binding from the
time the pledge is made and the revenues so pledged and thereafter
received by the port authority immediately shall be subject to the
lien of the pledge without any physical delivery thereof or
further act, and the lien of the pledge is valid and binding as
against all parties having claims of any kind in tort, contract,
or otherwise against the port authority, irrespective of whether
those parties have notice thereof. Neither the resolution nor any
trust agreement by which a pledge is created need be filed or
recorded except in the records of the port authority.
Whether or not the port authority revenue bonds are of such
form and character as to be negotiable instruments, the port
authority revenue bonds shall have all the qualities and incidents
of negotiable instruments, subject only to the provisions of the
bonds for registration.
The port authority revenue bonds shall be authorized by
resolution of the port authority, and shall bear interest at such
rate or rates, shall bear such date or dates, and shall mature at
such time or times, and in such number of installments as may be
provided in or pursuant to that resolution. The final maturity of
any port authority revenue bond in the form of a note and any
renewals thereof shall not exceed five years from the date of
issue of the original note. The final maturity of any original
issue of port authority revenue bonds shall not
exceed forty years
from the date of issue, and the final maturity of any port
authority revenue bonds that refund outstanding port authority
revenue bonds shall not be later than the later of forty
forty-five years from the date of issue of the original issue of
bonds or the date by which it is expected, at the time of issuance
of the refunding bonds, that the useful life of all of the
property refinanced with the proceeds of the bonds, other than
interests in land, will have expired. Any such bonds or notes
shall be executed in a manner as the resolution or resolutions may
provide. The port authority revenue bonds shall be in such
denominations, be in such form, either coupon or registered, carry
such registration privileges, be payable in such medium of
payment, at such place or places, and be subject to such terms of
redemption as may be provided in or pursuant to the resolution
authorizing their issuance. Port authority revenue bonds of the
port authority may be sold by the port authority, at public or
private sale, at or at not less than a price or prices as the port
authority determines. In case any officer whose signature or a
facsimile of whose signature appears on any bonds, notes, or
coupons, ceases to be such officer before delivery of bonds or
notes, the signature or facsimile shall nevertheless be sufficient
for all purposes the same as if the officer had remained in office
until such delivery, and in case the seal of the port authority
has been changed after a facsimile has been imprinted on such
bonds or notes, the facsimile seal will continue to be sufficient
for all purposes.
Any resolution or resolutions authorizing any port authority
revenue bonds or any issue of bonds may contain provisions,
subject to any agreements with bondholders as may then exist,
which provisions shall be a part of the contract with the holders
of bonds, as to the pledging of all or any part of the revenues of
the port authority to secure the payment of the port authority
bonds or of any issue of the bonds; the use and disposition of
revenues of the port authority; a covenant to fix, alter, and
collect rentals and other charges so that pledged revenues will be
sufficient to pay costs of operation, maintenance, and repairs,
pay principal of and interest on bonds secured by the pledge of
such revenues, and provide any reserves that may be required by
the applicable resolution or trust agreement; the setting aside of
reserve funds, sinking funds, or replacement and improvement funds
and the regulation and disposition thereof; the crediting of the
proceeds of the sale of bonds to and among the funds referred to
or provided for in or pursuant to the resolution authorizing the
issuance of the bonds or notes; the use, lease, sale, or other
disposition of any port authority facility or any other assets of
the port authority; limitations on the purpose to which the
proceeds of sale of bonds may be applied and the pledging of those
proceeds to secure the payment of the bonds or of any issue of the
bonds; as to notes issued in anticipation of the issuance of
bonds, the agreement of the port authority to do all things
necessary for the authorization, issuance, and sale of the bonds
in amounts that may be necessary for the timely retirement of the
notes; limitations on the issuance of additional bonds; the terms
upon which additional bonds may be issued and secured; the
refunding of outstanding bonds; the procedure, if any, by which
the terms of any contract with bondholders may be amended or
abrogated, the amount of bonds the holders of which must consent
thereto, and the manner in which such consent may be given;
limitations on the amount of moneys to be expended by the port
authority for operating, administrative, or other expenses of the
port authority; securing any bonds or notes by a trust agreement
in accordance with section 4582.50 of the Revised Code; and any
other matters, of like or different character, that in any way
affect the security or protection of the bonds or notes.
Neither the board of directors of the port authority nor any
person executing the bonds shall be liable personally on the bonds
or be subject to any personal liability or accountability by
reason of the issuance thereof.
Sec. 5747.08. An annual return with respect to the tax
imposed by section 5747.02 of the Revised Code and each tax
imposed under Chapter 5748. of the Revised Code shall be made by
every taxpayer for any taxable year for which the taxpayer is
liable for the tax imposed by that section or under that chapter,
unless the total credits allowed under divisions (E), (F), and (G)
of section 5747.05 of the Revised Code for the year are equal to
or exceed the tax imposed by section 5747.02 of the Revised Code,
in which case no return shall be required unless the taxpayer is
liable for a tax imposed pursuant to Chapter 5748. of the Revised
Code.
(A) If an individual is deceased, any return or notice
required of that individual under this chapter shall be made and
filed by that decedent's executor, administrator, or other person
charged with the property of that decedent.
(B) If an individual is unable to make a return or notice
required by this chapter, the return or notice required of that
individual shall be made and filed by the individual's duly
authorized agent, guardian, conservator, fiduciary, or other
person charged with the care of the person or property of that
individual.
(C) Returns or notices required of an estate or a trust shall
be made and filed by the fiduciary of the estate or trust.
(D)(1)(a) Except as otherwise provided in division (D)(1)(b)
of this section, any pass-through entity may file a single return
on behalf of one or more of the entity's investors other than an
investor that is a person subject to the tax imposed under section
5733.06 of the Revised Code. The single return shall set forth the
name, address, and social security number or other identifying
number of each of those pass-through entity investors and shall
indicate the distributive share of each of those pass-through
entity investor's income taxable in this state in accordance with
sections 5747.20 to 5747.231 of the Revised Code. Such
pass-through entity investors for whom the pass-through entity
elects to file a single return are not entitled to the exemption
or credit provided for by sections 5747.02 and 5747.022 of the
Revised Code; shall calculate the tax before business credits at
the highest rate of tax set forth in section 5747.02 of the
Revised Code for the taxable year for which the return is filed;
and are entitled to only their distributive share of the business
credits as defined in division (D)(2) of this section. A single
check drawn by the pass-through entity shall accompany the return
in full payment of the tax due, as shown on the single return, for
such investors, other than investors who are persons subject to
the tax imposed under section 5733.06 of the Revised Code.
(b)(i) A pass-through entity shall not include in such a
single return any investor that is a trust to the extent that any
direct or indirect current, future, or contingent beneficiary of
the trust is a person subject to the tax imposed under section
5733.06 of the Revised Code.
(ii) A pass-through entity shall not include in such a single
return any investor that is itself a pass-through entity to the
extent that any direct or indirect investor in the second
pass-through entity is a person subject to the tax imposed under
section 5733.06 of the Revised Code.
(c) Nothing in division (D) of this section precludes the tax
commissioner from requiring such investors to file the return and
make the payment of taxes and related interest, penalty, and
interest penalty required by this section or section 5747.02,
5747.09, or 5747.15 of the Revised Code. Nothing in division (D)
of this section shall be construed to provide to such an investor
or pass-through entity any additional deduction or credit, other
than the credit provided by division (J) of this section, solely
on account of the entity's filing a return in accordance with this
section. Such a pass-through entity also shall make the filing and
payment of estimated taxes on behalf of the pass-through entity
investors other than an investor that is a person subject to the
tax imposed under section 5733.06 of the Revised Code.
(2) For the purposes of this section, "business credits"
means the credits listed in section 5747.98 of the Revised Code
excluding the following credits:
(a) The retirement credit under division (B) of section
5747.055 of the Revised Code;
(b) The senior citizen credit under division (C) of section
5747.05 of the Revised Code;
(c) The lump sum distribution credit under division (D) of
section 5747.05 of the Revised Code;
(d) The dependent care credit under section 5747.054 of the
Revised Code;
(e) The lump sum retirement income credit under division (C)
of section 5747.055 of the Revised Code;
(f) The lump sum retirement income credit under division (D)
of section 5747.055 of the Revised Code;
(g) The lump sum retirement income credit under division (E)
of section 5747.055 of the Revised Code;
(h) The credit for displaced workers who pay for job training
under section 5747.27 of the Revised Code;
(i) The twenty-dollar personal exemption credit under section
5747.022 of the Revised Code;
(j) The joint filing credit under division (G) of section
5747.05 of the Revised Code;
(k) The nonresident credit under division (A) of section
5747.05 of the Revised Code;
(l) The credit for a resident's out-of-state income under
division (B) of section 5747.05 of the Revised Code;
(m) The low-income credit under section 5747.056 of the
Revised Code.
(3) The election provided for under division (D) of this
section applies only to the taxable year for which the election is
made by the pass-through entity. Unless the tax commissioner
provides otherwise, this election, once made, is binding and
irrevocable for the taxable year for which the election is made.
Nothing in this division shall be construed to provide for any
deduction or credit that would not be allowable if a nonresident
pass-through entity investor were to file an annual return.
(4) If a pass-through entity makes the election provided for
under division (D) of this section, the pass-through entity shall
be liable for any additional taxes, interest, interest penalty, or
penalties imposed by this chapter if the tax commissioner finds
that the single return does not reflect the correct tax due by the
pass-through entity investors covered by that return. Nothing in
this division shall be construed to limit or alter the liability,
if any, imposed on pass-through entity investors for unpaid or
underpaid taxes, interest, interest penalty, or penalties as a
result of the pass-through entity's making the election provided
for under division (D) of this section. For the purposes of
division (D) of this section, "correct tax due" means the tax that
would have been paid by the pass-through entity had the single
return been filed in a manner reflecting the tax commissioner's
findings. Nothing in division (D) of this section shall be
construed to make or hold a pass-through entity liable for tax
attributable to a pass-through entity investor's income from a
source other than the pass-through entity electing to file the
single return.
(E) If a husband and wife file a joint federal income tax
return for a taxable year, they shall file a joint return under
this section for that taxable year, and their liabilities are
joint and several, but, if the federal income tax liability of
either spouse is determined on a separate federal income tax
return, they shall file separate returns under this section.
If either spouse is not required to file a federal income tax
return and either or both are required to file a return pursuant
to this chapter, they may elect to file separate or joint returns,
and, pursuant to that election, their liabilities are separate or
joint and several. If a husband and wife file separate returns
pursuant to this chapter, each must claim the taxpayer's own
exemption, but not both, as authorized under section 5747.02 of
the Revised Code on the taxpayer's own return.
(F) Each return or notice required to be filed under this
section shall contain the signature of the taxpayer or the
taxpayer's duly authorized agent and of the person who prepared
the return for the taxpayer, and shall include the taxpayer's
social security number. Each return shall be verified by a
declaration under the penalties of perjury. The tax commissioner
shall prescribe the form that the signature and declaration shall
take.
(G) Each return or notice required to be filed under this
section shall be made and filed as required by section 5747.04 of
the Revised Code, on or before the fifteenth day of April of each
year, on forms that the tax commissioner shall prescribe, together
with remittance made payable to the treasurer of state in the
combined amount of the state and all school district income taxes
shown to be due on the form, unless the combined amount shown to
be due is one dollar or less, in which case that amount need not
be remitted.
Upon good cause shown, the tax commissioner may extend the
period for filing any notice or return required to be filed under
this section and may adopt rules relating to extensions. If the
extension results in an extension of time for the payment of any
state or school district income tax liability with respect to
which the return is filed, the taxpayer shall pay at the time the
tax liability is paid an amount of interest computed at the rate
per annum prescribed by section 5703.47 of the Revised Code on
that liability from the time that payment is due without extension
to the time of actual payment. Except as provided in section
5747.132 of the Revised Code, in addition to all other interest
charges and penalties, all taxes imposed under this chapter or
Chapter 5748. of the Revised Code and remaining unpaid after they
become due, except combined amounts due of one dollar or less,
bear interest at the rate per annum prescribed by section 5703.47
of the Revised Code until paid or until the day an assessment is
issued under section 5747.13 of the Revised Code, whichever occurs
first.
If the tax commissioner considers it necessary in order to
ensure the payment of the tax imposed by section 5747.02 of the
Revised Code or any tax imposed under Chapter 5748. of the Revised
Code, the tax commissioner may require returns and payments to be
made otherwise than as provided in this section.
To the extent that any provision in this division conflicts
with any provision in section 5747.026 of the Revised Code, the
provision in that section prevails.
(H) If any report, claim, statement, or other document
required to be filed, or any payment required to be made, within a
prescribed period or on or before a prescribed date under this
chapter is delivered after that period or that date by United
States mail to the agency, officer, or office with which the
report, claim, statement, or other document is required to be
filed, or to which the payment is required to be made, the date of
the postmark stamped on the cover in which the report, claim,
statement, or other document, or payment is mailed shall be deemed
to be the date of delivery or the date of payment.
If a payment is required to be made by electronic funds
transfer pursuant to section 5747.072 of the Revised Code, the
payment is considered to be made when the payment is received by
the treasurer of state or credited to an account designated by the
treasurer of state for the receipt of tax payments.
"The date of the postmark" means, in the event there is more
than one date on the cover, the earliest date imprinted on the
cover by the United States postal service.
(I) The amounts withheld by the employer pursuant to section
5747.06 of the Revised Code shall be allowed to the recipient of
the compensation as credits against payment of the appropriate
taxes imposed on the recipient by section 5747.02 and under
Chapter 5748. of the Revised Code.
(J) If, in accordance with division (D) of this section, a
pass-through entity elects to file a single return and if any
investor is required to file the return and make the payment of
taxes required by this chapter on account of the investor's other
income that is not included in a single return filed by a
pass-through entity, the investor is entitled to a refundable
credit equal to the investor's proportionate share of the tax paid
by the pass-through entity on behalf of the investor. The investor
shall claim the credit for the investor's taxable year in which or
with which ends the taxable year of the pass-through entity.
Nothing in this chapter shall be construed to allow any credit
provided in this chapter to be claimed more than once. For the
purposes of computing any interest, penalty, or interest penalty,
the investor shall be deemed to have paid the refundable credit
provided by this division on the day that the pass-through entity
paid the estimated tax or the tax giving rise to the credit.
(K) The tax commissioner shall ensure that each return
required to be filed under this section includes a box that the
taxpayer may check to authorize a paid tax preparer who prepared
the return to communicate with the department of taxation about
matters pertaining to the return. The return or instructions
accompanying the return shall indicate that by checking the box
the taxpayer authorizes the department of taxation to contact the
preparer concerning questions that arise during the processing of
the return and authorizes the preparer only to provide the
department with information that is missing from the return, to
contact the department for information about the processing of the
return or the status of the taxpayer's refund or payments, and to
respond to notices about mathematical errors, offsets, or return
preparation that the taxpayer has received from the department and
has shown to the preparer.
(L) The tax commissioner shall permit individual taxpayers to
instruct the department of taxation to cause any refund of
overpaid taxes to be deposited directly into a checking account or
preexisting college savings plan or program account offered by the
Ohio tuition trust authority under Chapter 3334. of the Revised
Code, as designated by the taxpayer, when the taxpayer files the
annual return required by this section electronically.
(M) The tax commissioner may adopt rules to administer this
section.
SECTION 2. That existing sections 117.13, 1515.14, 3306.052,
3734.901, 4141.301, 4582.06, 4582.48, and 5747.08 of the Revised
Code are hereby repealed.
SECTION 3. Section 5747.08 of the Revised Code, as amended by
this act, shall apply to taxable years beginning on or after
January 1, 2010.
SECTION 4. The amendments to sections 133.01, 133.02, 133.18,
133.20, 133.21, and 133.34 of the Revised Code and the enactment
of section 133.022 of the Revised Code in Am. Sub. H.B. 1 of the
128th General Assembly apply to any proceedings commenced after
the effective date of that act, and, so far as their provisions
support the actions taken, also apply to any proceedings that on
the effective date of that act are pending, in progress, or, in
the case of elections or otherwise, completed, and to the
securities authorized or issued pursuant to those proceedings,
notwithstanding the applicable laws previously in effect or any
provision to the contrary in a prior resolution, ordinance, order,
advertisement, notice, or other proceeding. Any proceedings
pending or in progress on the effective date of those amendments
and enactments, and securities sold, issued, and delivered, and
validated, pursuant to those proceedings, shall be deemed to have
been taken, and authorized, sold, issued, and delivered, and
validated, in conformity with those amendments and enactments.
Those amendments and enactments in Section 101.01 of Am. Sub.
H.B. 1 of the 128th General Assembly provide additional and
supplemental provisions for the subject matter that may also be
the subject of other laws, and are supplemental to and not in
derogation of any similar authority provided by, derived from, or
implied by, the Constitution, or any other law, including laws
amended by this act, or any charter, order, resolution, or
ordinance, and no inference shall be drawn to negate the authority
thereunder by reason of express provisions contained in Section
101.01.
The provisions of the Revised Code amended, enacted, or
repealed by Am. Sub. H.B. 1 of the 128th General Assembly shall be
deemed to remain applicable to securities issued pursuant to or in
reliance on them prior to the effective date of those amendments,
enactments, or repeals.
SECTION 5. The Department of Education shall recompute each
city, exempted village, and local school district's annualized
funding for fiscal year 2010 under Chapter 3306. of the Revised
Code taking into account the amendments to section 3306.052 of the
Revised Code enacted by this act and shall adjust each district's
remaining payments for the fiscal year, as necessary, so that the
final reconciled amount paid to the district for the entire fiscal
year reflects the amendments to section 3306.052 of the Revised
Code enacted by this act.
SECTION 6. That Sections 281.20, 343.40, and 371.50.90 of Am.
Sub. H.B. 1 of the 128th General Assembly be amended to read as
follows:
Sec. 281.20. STATEHOUSE NEWS BUREAU
The foregoing appropriation item 935401, Statehouse News
Bureau, shall be used solely to support the operations of the Ohio
Statehouse News Bureau.
OHIO GOVERNMENT TELECOMMUNICATIONS SERVICES
The foregoing appropriation item 935402, Ohio Government
Telecommunications Services, shall be used solely to support the
operations of Ohio Government Telecommunications Services which
include providing multimedia support to the state government and
its affiliated organizations and broadcasting the activities of
the legislative, judicial, and executive branches of state
government, among its other functions.
TECHNOLOGY OPERATIONS
Of the foregoing appropriation item 935409, Technology
Operations, $2,000,000 in fiscal year 2010 up to $1,000,000 in
fiscal year 2010 shall be used by eTech Ohio to maintain the
clearinghouse established under section 3333.82 of the Revised
Code. In fiscal year 2011, up to $1,000,000 shall be used by eTech
Ohio to contract with an entity to provide a common statewide
platform and online advanced placement courses to public school
students in Ohio and, up to $1,000,000 in fiscal year 2011 shall
be used
to maintain for the continued maintenance of the
clearinghouse established under section 3333.82 of the Revised
Code for online advanced placement courses. School districts that
have students participating in the program shall not be charged a
fee in fiscal year years 2010, but may be charged a fee in fiscal
year and 2011 through the clearinghouse. Students participating in
the program shall receive services free of charge. In choosing a
vendor to provide advanced placement courses, eTech may require
that the courses be provided through the clearinghouse established
under section 3333.82 of the Revised Code.
An amount equal to the unexpended, unencumbered portion of
the foregoing appropriation item 935409, at the end of fiscal year
2010 is hereby reappropriated in fiscal year 2011 to continue to
support the statewide platform and to maintain the clearinghouse.
The remainder of appropriation item 935409, Technology
Operations, shall be used by eTech Ohio to pay expenses of eTech
Ohio's network infrastructure, which includes the television and
radio transmission infrastructure and infrastructure that shall
link all public K-12 classrooms to each other and to the Internet,
and provide access to voice, video, other communication services,
and data educational resources for students and teachers.
CONTENT DEVELOPMENT, ACQUISITION, AND DISTRIBUTION
The foregoing appropriation item 935410, Content Development,
Acquisition, and Distribution, shall be used for the development,
acquisition, and distribution of information resources by public
media and radio reading services and for educational use in the
classroom and online.
Of the foregoing appropriation item 935410, Content
Development, Acquisition, and Distribution, up to $731,055 in
fiscal year 2010 and up to $731,221 in fiscal year 2011 shall be
allocated equally among the 12 Ohio educational television
stations and used with the advice and approval of eTech Ohio.
Funds shall be used for the production of interactive
instructional programming series with priority given to resources
aligned with state academic content standards in consultation with
the Ohio Department of Education and for teleconferences to
support eTech Ohio. The programming shall be targeted to the needs
of the poorest two hundred school districts as determined by the
district's adjusted valuation per pupil as defined in former
section 3317.0213 of the Revised Code as that section existed
prior to June 30, 2005.
Of the foregoing appropriation item 935410, Content
Development, Acquisition, and Distribution, up to $1,810,966 in
fiscal year 2010 and up to $1,811,376 in fiscal year 2011 shall be
distributed by eTech Ohio to Ohio's qualified public educational
television stations and educational radio stations to support
their operations. The funds shall be distributed pursuant to an
allocation formula used by the Ohio Educational Telecommunications
Network Commission unless a substitute formula is developed by
eTech Ohio in consultation with Ohio's qualified public
educational television stations and educational radio stations.
Of the foregoing appropriation item 935410, Content
Development, Acquisition, and Distribution, up to $221,902 in
fiscal year 2010 and up to $221,952 in fiscal year 2011 shall be
distributed by eTech Ohio to Ohio's qualified radio reading
services to support their operations. The funds shall be
distributed pursuant to an allocation formula used by the Ohio
Educational Telecommunications Network Commission unless a
substitute formula is developed by eTech Ohio in consultation with
Ohio's qualified radio reading services.
Sec. 343.40. SOIL AND WATER DISTRICTS
In addition to state payments to soil and water conservation
districts authorized by section 1515.10 of the Revised Code, the
Department of Natural Resources may use appropriation item 725502,
Soil and Water Districts, to pay any soil and water conservation
district an annual amount not to exceed
$30,000 $40,000, upon
receipt of a request and justification from the district and
approval by the Ohio Soil and Water Conservation Commission. The
county auditor shall credit the payments to the special fund
established under section 1515.10 of the Revised Code for the
local soil and water conservation district. Moneys received by
each district shall be expended for the purposes of the district.
The foregoing appropriation item 725683, Soil and Water
Districts, shall be expended for the purposes described above,
except that the funding source for this appropriation shall be
fees applied on the disposal of construction and demolition debris
and municipal solid waste, and fees levied on the sale of tires,
as provided in section 1515.14 of the Revised Code.
OIL AND GAS WELL PLUGGING
The foregoing appropriation item 725677, Oil and Gas Well
Plugging, shall be used exclusively for the purposes of plugging
wells and to properly restore the land surface of idle and orphan
oil and gas wells pursuant to section 1509.071 of the Revised
Code. No funds from the appropriation item shall be used for
salaries, maintenance, equipment, or other administrative
purposes, except for those costs directly attributed to the
plugging of an idle or orphan well. This appropriation item shall
not be used to transfer cash to any other fund or appropriation
item.
LITTER CONTROL AND RECYCLING
Of the foregoing appropriation item 725644, Litter Control
and Recycling, up to $1,500,000 may be used in each fiscal year
for the administration of the Recycling and Litter Prevention
Program.
Sec. 371.50.90. HAZARDOUS MATERIALS PROGRAM
The foregoing appropriation item 235596, Hazardous Materials
Program, shall be used by the Chancellor of the Board of Regents
to make awards for the establishment or continued development and
support of hazardous materials education, studies, or programs at
Ohio institutions of higher education and to support the Center
for the Interdisciplinary Study of Education and Leadership in
Public Service at Cleveland State University. The Center increases
the role of special populations in public service and
not-for-profit organizations by studying issues in public service
and guides strategies for attracting new communities into public
service occupations by bringing together a cadre of researchers,
scholars, and professionals representing the public
administration, social behavioral, and education disciplines.
SECTION 7. That existing Sections 281.20, 343.40, and
371.50.90 of Am. Sub. H.B. 1 of the 128th General Assembly are
hereby repealed.
SECTION 8. The Director of Budget and Management shall
transfer the unexpended, unencumbered portion, as of July 15,
2010, of Higher Education Improvement Fund (Fund 7034)
appropriation item C35606, Louvee Theater Project, under Rio
Grande Community College, to Fund 7034 appropriation item C30082,
Louvee Theater Project, under Ohio University.
SECTION 9. If determined to be necessary, the Director of
Natural Resources may request the Controlling Board to increase
appropriations to the Soil and Water Conservation District
Assistance Fund in order to account for increased revenue
generated as a result of the amendments made by this act to
sections 1515.14 and 3734.901 of the Revised Code. The Controlling
Board shall approve such a request.
SECTION 10. The amendments by this act of sections 4582.06
and 4582.48 of the Revised Code apply to any proceedings commenced
after the effective date of the act, and, so far as their
provisions support the actions taken, also apply to any
proceedings that on the effective date of the act are pending, in
progress, or completed, and to the securities authorized or issued
pursuant to those proceedings, notwithstanding the applicable laws
previously in effect or any provision to the contrary in a prior
resolution, ordinance, order, advertisement, notice, or other
proceeding. Any proceedings pending or in progress on the
effective date of those amendments, and securities sold, issued,
and delivered, and validated, pursuant to those proceedings, shall
be deemed to have been taken, and authorized, sold, issued, and
delivered, and validated, in conformity with those amendments.
The authority provided by the amendments by this act of
sections 4582.06 and 4582.48 of the Revised Code provide
additional and supplemental provisions for the subject matter that
also may be the subject of other laws, and is supplemental to and
not in derogation of any similar authority provided by, derived
from, or implied by, the Constitution of the United States and the
Constitution of Ohio, or any other law, including laws amended by
this act, or any charter, order, resolution, or ordinance, and no
inference shall be drawn to negate the authority of such laws by
reason of express provisions contained in the amendments.
The provisions of sections 4582.06 and 4582.48 of the Revised
Code amended by this act shall be deemed to apply to securities
issued pursuant to or in reliance on such provisions prior to the
effective date of those amendments.
SECTION 11. Any amount of Parks and Recreation Improvement
Fund appropriation item C725E2, Local Parks Projects, set aside
for the Columbus Crew Facility – Hilliard in H.B. 462 of the 128th
General Assembly shall instead be used for the Hilliard First
Responders Park.
SECTION 12. Any amount of Parks and Recreation Improvement
Fund appropriation item C725E2, Local Parks Projects, set aside
for the Green Township Legacy Place Park in H.B. 462 of the 128th
General Assembly shall instead be used for the Green Township
Bicentennial Park and Unnewehr Home Grounds Restoration.
SECTION 13. Any amount of Parks and Recreation Improvement
Fund appropriation item C725E2, Local Parks Projects, set aside
for the Youngstown City Park in H.B. 462 of the 128th General
Assembly shall instead be used for the Wick Park Playground.
SECTION 14. This act is declared to be an emergency measure
necessary for the immediate preservation of the public peace,
health, and safety. The reason for such necessity lies in the
need, in these times of high unemployment, to provide continued
assistance to those who have been struggling to find work in this
difficult economic climate, and to provide timely administration
of the changes in the school funding system enacted by this act
for the current fiscal year, while at the same time protecting the
health and safety of the public. Therefore, this act shall go into
immediate effect.
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