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S. B. No. 37 As IntroducedAs Introduced
128th General Assembly | Regular Session | 2009-2010 |
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Cosponsors:
Senators Miller, R., Schiavoni
A BILL
To amend sections 5743.51, 5743.62, and 5743.63 of
the Revised Code to increase the tobacco products
excise tax rate and to credit some of the
additional revenue to the Tobacco Use Prevention
Fund.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5743.51, 5743.62, and 5743.63 of the
Revised Code be amended to read as follows:
Sec. 5743.51. (A) To provide revenue for the general
revenue
fund of the state, an excise tax on tobacco products is
hereby
levied at the rate of seventeen fifty-four per cent of the
wholesale
price of the tobacco product received by a distributor
or sold by
a manufacturer to a retail dealer located in this
state. Each
distributor who brings tobacco products, or causes
tobacco
products to be brought, into this state for distribution
within
this state, or any out-of-state distributor who sells
tobacco
products to wholesale or retail dealers located in this
state for
resale by those wholesale or retail dealers is liable
for the tax
imposed by this section. Only one sale of the same
article shall
be used in computing the amount of the tax due.
(B) The treasurer of state shall place to the credit of
the
tax refund fund created by section 5703.052 of the Revised
Code,
out of the receipts from the tax levied by this section,
amounts
equal to the refunds certified by the tax commissioner
pursuant to
section 5743.53 of the Revised Code. The treasurer shall credit
forty per cent of the receipts from the tax
levied under this
section to the tobacco use prevention fund
created in section
3701.841 of the Revised Code. The balance of
the taxes
collected
under this section shall be paid into the
general
revenue fund.
(C) The commissioner may adopt rules as are necessary to
assist in the enforcement and administration of sections 5743.51
to 5743.66 of the Revised Code, including rules providing for the
remission of penalties imposed.
(D) A manufacturer is not
liable for payment of the tax
imposed by this
section for sales of tobacco products to a retail
dealer that has
filed a signed statement with the manufacturer in
which the retail dealer
agrees to pay and be liable for the tax,
as long as the manufacturer has
provided a copy of the statement
to the tax commissioner.
Sec. 5743.62. (A) To provide revenue for the general
revenue
fund of the state, an excise tax is hereby levied on the
seller of
tobacco products in this state at the rate of seventeen
fifty-four
per cent of the wholesale price of the tobacco product whenever
the tobacco product is delivered to a consumer in this state for
the storage, use, or other consumption of such tobacco products.
The tax imposed by this section applies only to sellers having
nexus in this state, as defined in section 5741.01 of the Revised
Code.
(B) A seller of tobacco products who has nexus in this
state
as defined in section 5741.01 of the Revised Code shall
register
with the tax commissioner and supply any information
concerning
the seller's contacts with this state as may be
required by
the
tax commissioner. A seller who does not have nexus in this
state
may voluntarily register with the tax commissioner. A
seller who
voluntarily registers with the tax commissioner is
entitled to
the
same benefits and is subject to the same duties
and
requirements
as a seller required to be registered with the
tax
commissioner
under this division.
(C) Each seller of tobacco products subject to the tax
levied
by this section, on or before the last day of each month,
shall
file with the
tax commissioner a return
for the preceding
month
showing any information the tax
commissioner finds
necessary
for
the proper administration of
sections 5743.51 to
5743.66 of
the
Revised Code, together with
remittance of the tax
due, payable
to
the treasurer of state. The return
and payment of the tax
required
by this section shall be filed in
such a manner that it
is
received by the
tax
commissioner on or before the last day of
the
month following the
reporting period. If the return is filed
and
the amount of the
tax shown on the return to be due is paid
on
or
before the date
the return is required to be filed, the
seller
is
entitled to a
discount equal to two and five-tenths per
cent of
the amount shown
on the return to be due.
(D) The
tax commissioner shall immediately forward to the
treasurer of state all money received
from
the
tax levied by this
section, and the treasurer. The treasurer shall credit forty per
cent of the receipts from the tax levied under
this section to
the tobacco use prevention fund created in section
3701.841 of
the Revised Code and shall
credit the remaining amount
to the
general
revenue fund.
(E) Each seller of tobacco products subject to the tax
levied
by this section shall mark on the invoices of tobacco
products
sold that the tax levied by that section has been paid
and shall
indicate the seller's account number as assigned by the
tax
commissioner.
Sec. 5743.63. (A) To provide revenue for the general
revenue
fund of the state, an excise tax is hereby levied on the
storage,
use, or other consumption of tobacco products at the
rate
of
seventeen fifty-four per cent of the wholesale price of the
tobacco
product, provided the tax has not been paid by the seller
as
provided in section 5743.62 of the Revised Code, or by the
distributor as provided in section 5743.51 of the Revised Code.
(B) Each person subject to the tax levied by this section,
on
or before the last day of each month, shall file with the
tax
commissioner a return for the preceding
month showing any
information the tax commissioner finds necessary
for the proper
administration of sections 5743.51 to 5743.66 of
the Revised
Code,
together with remittance of the tax due,
payable to the treasurer
of
state. The return
and payment of the tax required by this
section shall be filed in
such a manner that it is received by the
tax commissioner on or
before the last day of
the month following
the reporting period.
(C) The
tax commissioner shall immediately forward to the
treasurer of state all money received
from
the
tax levied by this
section, and the treasurer. The treasurer shall credit forty per
cent of the receipts from the tax levied under
this section to
the tobacco use prevention fund created in section
3701.841 of
the Revised Code and shall
credit the remaining amount
to the
general
revenue fund.
Section 2. That existing sections 5743.51, 5743.62, and
5743.63 of the Revised Code are hereby repealed.
Section 3. That the amendment of sections 5743.51, 5743.62,
and 5743.63 of the Revised Code by this act applies on and after
July 1, 2009.
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