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Am. Sub. H. B. No. 472 As Enrolled
(129th General Assembly)
(Amended Substitute House Bill Number 472)
AN ACT
To amend sections 5701.11 and 5751.01 of the Revised
Code, to contingently amend sections 5502.011,
5507.01, 5507.02, 5507.18, 5507.34, 5507.40,
5507.42, 5507.44, 5507.46, 5507.53, 5507.55,
5507.57, 5507.63, 5507.65, 5507.66, and 5733.55,
to contingently enact section 5507.54, and to
contingently repeal section 5507.51 of the Revised
Code, and to terminate certain provisions of this
act on January 1, 2014, by contingently repealing
sections 5507.40 and 5507.53 of the Revised Code
on that date, to contingently revise the 9-1-1
law, to expressly incorporate changes in the
Internal Revenue Code since March 7, 2011, into
Ohio law, to extend the existing commercial
activity tax exemption for "qualified distribution
centers" to include precious metal refineries in
the Appalachian region, thereby exempting
suppliers of unrefined metals to such a refinery
from the tax to the extent that the refinery ships
the refined metals outside Ohio, to permit, for a
limited time, the abatement of unpaid property
taxes, penalties, and interest owed on property
owned by a municipal corporation that would have
been tax exempt except for a failure to comply
with certain tax-exemption procedures, to
contingently make an appropriation, and to declare
an emergency.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That sections 5701.11 and 5751.01 be amended and
that sections 5502.011, 5507.01, 5507.02, 5507.18, 5507.34,
5507.40, 5507.42, 5507.44, 5507.46, 5507.53, 5507.55, 5507.57,
5507.63, 5507.65, 5507.66, and 5733.55 be contingently amended and
section 5507.54 of the Revised Code be contingently enacted to
read as follows:
Sec. 5502.011. (A) As used in this section, "department of
public safety" and "department" include all divisions within the
department of public safety.
(B) The director of public safety is the chief executive and
administrative officer of the department. The director may
establish policies governing the department, the performance of
its employees and officers, the conduct of its business, and the
custody, use, and preservation of departmental records, papers,
books, documents, and property. The director also may authorize
and approve investigations to be conducted by any of the
department's divisions. Whenever the Revised Code imposes a duty
upon or requires an action of the department, the director may
perform the action or duty in the name of the department or direct
such performance to be performed by the director's designee.
(C) In addition to any other duties enumerated in the Revised
Code, the director or the director's designee shall do all of the
following:
(1) Administer and direct the performance of the duties of
the department;
(2) Pursuant to Chapter 119. of the Revised Code, approve,
adopt, and prescribe such forms and rules as are necessary to
carry out the duties of the department;
(3) On behalf of the department and in addition to any
authority the Revised Code otherwise grants to the department,
have the authority and responsibility for approving and entering
into contracts, agreements, and other business arrangements;
(4) Make appointments for the department as needed to comply
with requirements of the Revised Code;
(5) Approve employment actions of the department, including
appointments, promotions, discipline, investigations, and
terminations;
(6) Accept, hold, and use, for the benefit of the department,
any gift, donation, bequest, or devise, and may agree to and
perform all conditions of the gift, donation, bequest, or devise,
that are not contrary to law;
(7) Apply for, allocate, disburse, and account for grants
made available under federal law or from other federal, state, or
private sources;
(8) Develop a list of disqualifying offenses for licensure as
a private investigator or a security guard provider pursuant to
sections 4749.03, 4749.04, 4749.10, and 4776.10 of the Revised
Code;
(9) Do all other acts necessary or desirable to carry out
this chapter.
(D)(1) The director of public safety may assess a reasonable
fee, plus the amount of any charge or fee passed on from a
financial institution, on a drawer or indorser for each of the
following:
(a) A check, draft, or money order that is returned or
dishonored;
(b) An automatic bank transfer that is declined, due to
insufficient funds or for any other reason;
(c) Any financial transaction device that is returned or
dishonored for any reason.
(2) The director shall deposit any fee collected under this
division in an appropriate fund as determined by the director
based on the tax, fee, or fine being paid.
(3) As used in this division, "financial transaction device"
has the same meaning as in section 113.40 of the Revised Code.
(E) The director shall establish a homeland security advisory
council to advise the director on homeland security, including
homeland security funding efforts. The advisory council shall
include, but not be limited to, state and local government
officials who have homeland security or emergency management
responsibilities and who represent first responders. The director
shall appoint the members of the council, who shall serve without
compensation.
(F)(1) The director or the director's designee shall carry
out the duties required of the director under Chapter 5507. of the
Revised Code. The director may, at the director's discretion,
assign employees of the department to provide assistance in
carrying out those duties as the director considers necessary.
(2) The director may adopt rules under Chapter 111. of the
Revised Code to approve, adopt, and prescribe such forms and
processes as are necessary to carry out the duties required of the
director under Chapter 5507. of the Revised Code.
Sec. 5507.01. As used in this chapter:
(A) "9-1-1 system" means a system through which individuals
can request emergency service using the telephone number 9-1-1.
(B) "Basic 9-1-1" means a 9-1-1 system in which a caller
provides information on the nature of and the location of an
emergency, and the personnel receiving the call must determine the
appropriate emergency service provider to respond at that
location.
(C) "Enhanced 9-1-1" means a 9-1-1 system capable of
providing both enhanced wireline 9-1-1 and wireless enhanced
9-1-1.
(D) "Enhanced wireline 9-1-1" means a 9-1-1 system in which
the wireline telephone network, in providing wireline 9-1-1,
automatically routes the call to emergency service providers that
serve the location from which the call is made and immediately
provides to personnel answering the 9-1-1 call information on the
location and the telephone number from which the call is being
made.
(E) "Wireless enhanced 9-1-1" means a 9-1-1 system that, in
providing wireless 9-1-1, has the capabilities of phase I and, to
the extent available, phase II enhanced 9-1-1 services as
described in 47 C.F.R. 20.18 (d) to (h).
(F)(1) "Wireless service" means federally licensed commercial
mobile service as defined in 47 U.S.C. 332(d) and further defined
as commercial mobile radio service in 47 C.F.R. 20.3, and includes
service provided by any wireless, two-way communications device,
including a radio-telephone communications line used in cellular
telephone service or personal communications service, a network
radio access line, or any functional or competitive equivalent of
such a radio-telephone communications or network radio access
line.
(2) Nothing in this chapter applies to paging or any service
that cannot be used to call 9-1-1.
(G) "Wireless service provider" means a facilities-based
provider of wireless service to one or more end users in this
state.
(H) "Wireless 9-1-1" means the emergency calling service
provided by a 9-1-1 system pursuant to a call originating in the
network of a wireless service provider.
(I) "Wireline 9-1-1" means the emergency calling service
provided by a 9-1-1 system pursuant to a call originating in the
network of a wireline service provider.
(J) "Wireline service provider" means a facilities-based
provider of wireline service to one or more end-users in this
state.
(K) "Wireline service" means basic local exchange service, as
defined in section 4927.01 of the Revised Code, that is
transmitted by means of interconnected wires or cables by a
wireline service provider authorized by the public utilities
commission.
(L) "Wireline telephone network" means the selective router
and data base processing systems, trunking and data wiring cross
connection points at the public safety answering point, and all
other voice and data components of the 9-1-1 system.
(M) "Subdivision" means a county, municipal corporation,
township, township fire district, joint fire district, township
police district, joint police district, joint ambulance district,
or joint emergency medical services district that provides
emergency service within its territory, or that contracts with
another municipal corporation, township, or district or with a
private entity to provide such service; and a state college or
university, port authority, or park district of any kind that
employs law enforcement officers that act as the primary police
force on the grounds of the college or university or port
authority or in the parks operated by the district.
(N) "Emergency service" means emergency law enforcement,
firefighting, ambulance, rescue, and medical service.
(O) "Emergency service provider" means the state highway
patrol and an emergency service department or unit of a
subdivision or that provides emergency service to a subdivision
under contract with the subdivision.
(P) "Public safety answering point" means a facility to which
9-1-1 system calls for a specific territory are initially routed
for response and where personnel respond to specific requests for
emergency service by directly dispatching the appropriate
emergency service provider, relaying a message to the appropriate
provider, or transferring the call to the appropriate provider.
(Q) "Customer premises equipment" means telecommunications
equipment, including telephone instruments, on the premises of a
public safety answering point that is used in answering and
responding to 9-1-1 system calls.
(R) "Municipal corporation in the county" includes any
municipal corporation that is wholly contained in the county and
each municipal corporation located in more than one county that
has a greater proportion of its territory in the county to which
the term refers than in any other county.
(S) "Board of county commissioners" includes the legislative
authority of a county established under Section 3 of Article X,
Ohio Constitution, or Chapter 302. of the Revised Code.
(T) "Final plan" means a final plan adopted under division
(B) of section 5507.08 of the Revised Code and, except as
otherwise expressly provided, an amended final plan adopted under
section 5507.12 of the Revised Code.
(U) "Subdivision served by a public safety answering point"
means a subdivision that provides emergency service for any part
of its territory that is located within the territory of a public
safety answering point whether the subdivision provides the
emergency service with its own employees or pursuant to a
contract.
(V) A township's population includes only population of the
unincorporated portion of the township.
(W) "Telephone company" means a company engaged in the
business of providing local exchange telephone service by making
available or furnishing access and a dial tone to persons within a
local calling area for use in originating and receiving voice
grade communications over a switched network operated by the
provider of the service within the area and gaining access to
other telecommunications services. "Telephone company" includes a
wireline service provider and a wireless service provider unless
otherwise expressly specified. For purposes of sections 5507.25
and 5507.26 of the Revised Code, "telephone company" means a
wireline service provider.
(X) "Prepaid wireless calling service" has the same meaning
as in division (AA)(5) of section 5739.01 of the Revised Code.
(Y) "Provider of a prepaid wireless calling service" means a
wireless service provider that provides a prepaid wireless calling
service.
(Z) "Retail sale" has the same meaning as in section 5739.01
of the Revised Code.
(AA) "Seller" means a person that sells a prepaid wireless
calling service to another person by retail sale.
(BB) "Consumer" means the person for whom the prepaid
wireless calling service is provided, to whom the transfer
effected or license given by a sale is or is to be made or given,
to whom the prepaid wireless calling service is charged, or to
whom the admission is granted.
(CC) "Reseller" means a nonfacilities-based provider of
wireless service that provides wireless service under its own name
to one or more end users in this state using the network of a
wireless service provider.
Sec. 5507.02. (A)(1) There is hereby created the statewide
emergency services internet protocol network steering committee,
consisting of the following ten members:
(a) The state chief information officer or the officer's
designee;
(b) Two members of the house of representatives appointed by
the speaker, one from the majority party and one from the minority
party;
(c) Two members of the senate appointed by the president, one
from the majority party and one from the minority party;
(d) Five members appointed by the governor.
(2) In appointing the five members under division (A)(1)(d)
of this section, the governor shall appoint two representatives of
the county commissioners' association of Ohio or a successor
organization, two representatives of the Ohio municipal league or
a successor organization, and one representative of the Ohio
township association or a successor organization. For each of
these appointments, the governor shall consider a nominee proposed
by the association or successor organization. The governor may
reject any of the nominees and may request that a nominating
entity submit alternative nominees.
(3) Initial appointments shall be made not later than ten
days after September 28, 2012.
(B)(1) The state chief information officer or the officer's
designee shall serve as the chairperson of the steering committee
and shall be a nonvoting member. All other members shall be voting
members.
(2) A member of the steering committee appointed from the
membership of the senate or the house of representatives shall
serve during the member's term as a member of the general assembly
and until a successor is appointed and qualified, notwithstanding
adjournment of the general assembly or the expiration of the
member's term as a member of the general assembly.
(3) The initial terms of one of the representatives of the
county commissioners' association of Ohio, one of the
representatives of the Ohio municipal league, and the
representative of the Ohio township association shall all expire
on December 31, 2016. The initial terms of the other
representatives of the county commissioners' association of Ohio
and the Ohio municipal league shall expire on December 31, 2014.
Thereafter, terms of the members appointed by the governor shall
be for four years, with each term ending on the same day of the
same month as the term it succeeds. Each member appointed by the
governor shall hold office from the date of the member's
appointment until the end of the term for which the member was
appointed, and may be reappointed. A member appointed by the
governor shall continue in office after the expiration date of the
member's term until the member's successor takes office or until a
period of sixty days has elapsed, whichever occurs first. Members
appointed by the governor shall serve without compensation and
shall not be reimbursed for expenses.
(4) A vacancy in the position of any member of the steering
committee shall be filled for the unexpired term in the same
manner as the original appointment.
(C) The steering committee shall generally advise the state
on the implementation, operation, and maintenance of a statewide
emergency services internet protocol network that would support
state and local government next-generation 9-1-1 and the dispatch
of emergency service providers. The steering committee shall do
all of the following:
(1) On or before May 15, 2013, deliver an initial report to
the speaker of the house of representatives, the president of the
senate, and the governor providing recommendations for the state
to address the development of a statewide emergency services
internet protocol network, which recommendations shall include a
review of the current funding model for this state's 9-1-1 systems
and may include a recommendation for a reduction in wireless 9-1-1
charges;
(2) Examine the readiness of the state's current technology
infrastructure for a statewide emergency services internet
protocol network;
(3) Research legislative authority with regard to governance
and funding of a statewide emergency services internet protocol
network, and provide recommendations on best practices to limit
duplicative efforts to ensure an effective transition to
next-generation 9-1-1;
(4) Make recommendations for consolidation of
public-safety-answering-point operations in this state, including
recommendations for accelerating the consolidation schedule
established in section 5507.571 of the Revised Code, to
accommodate next-generation 9-1-1 technology and to facilitate a
more efficient and effective emergency services system;
(5) Recommend policies, procedures, and statutory or
regulatory authority to effectively govern a statewide emergency
services internet protocol network;
(6) Designate a next-generation 9-1-1 statewide coordinator
to serve as the primary point of contact for federal initiatives;
(7) Coordinate with statewide initiatives and associations
such as the state interoperable executive committee, the Ohio
geographically referenced information program council, the Ohio
multi-agency radio communications system steering committee, and
other interested parties.
(D)(1) Not later than February 15, 2013, each chairperson of
a countywide 9-1-1 planning committee or the chairperson's
designee shall report the following information to the steering
committee:
(a) The geographic location and population of the area for
which the planning committee is responsible;
(b) Statistics detailing the number of 9-1-1 calls received;
(c) A report of expenditures made from disbursements from the
wireless 9-1-1 government assistance fund;
(d) An inventory of and the technical specifications for the
current 9-1-1 network and equipment;
(e) Any other information requested by the steering
committee.
(2)(a) If, by February 15, 2013, a countywide 9-1-1 planning
committee fails to provide to the steering committee the
information required under division (D)(1) of this section, the
steering committee shall notify the tax commissioner Ohio 9-1-1
coordinator of the failure and the tax commissioner coordinator
shall suspend disbursements from the wireless 9-1-1 government
assistance fund to that county. Disbursements to the county shall
resume after the steering committee receives the required
information and notifies the tax commissioner coordinator that the
requirement has been met.
(b) Beginning January 1, 2014, the notification that the
steering committee has received the required information shall be
sent to the tax commissioner, and the disbursements to the county
shall resume after the tax commissioner receives that notice.
(E) The steering committee shall hold its inaugural meeting
not later than thirty days after September 28, 2012. Thereafter,
the steering committee shall meet at least once a month, either in
person or utilizing telecommunication-conferencing technology. A
majority of the voting members shall constitute a quorum.
(F)(1) The steering committee shall have a permanent
technical-standards subcommittee and a permanent
public-safety-answering-point-operations subcommittee, and may,
from time to time, establish additional subcommittees, to advise
and assist the steering committee based upon the subcommittees'
areas of expertise.
(2) The membership of subcommittees shall be determined by
the steering committee.
(a) The technical-standards subcommittee shall include one
member representing a wireline or wireless service provider that
participates in the state's 9-1-1 system, one representative of
the Ohio academic resources network, one representative of the
Ohio multi-agency radio communications system steering committee,
one representative of the Ohio geographically referenced
information program, and one member representing each of the
following associations selected by the steering committee from
nominations received from that association:
(i) The Ohio telephone association;
(ii) The Ohio chapter of the association of public-safety
communications officials;
(iii) The Ohio chapter of the national emergency number
association.
(b) The public-safety-answering-point-operations subcommittee
shall include one member representing the division of emergency
management of the department of public safety, one member
representing the state highway patrol, two members recommended by
the county commissioners' association of Ohio who are managers of
public safety answering points, two members recommended by the
Ohio municipal league who are managers of public safety answering
points, and one member from each of the following associations
selected by the steering committee from nominations received from
that association:
(i) The buckeye state sheriffs' association;
(ii) The Ohio association of chiefs of police;
(iii) The Ohio association of fire chiefs;
(iv) The Ohio chapter of the association of public-safety
communications officials;
(v) The Ohio chapter of the national emergency number
association.
(G) The committee is not an agency, as defined in section
101.82 of the Revised Code, for purposes of sections 101.82 to
101.87 of the Revised Code.
(H) As used in this section, "9-1-1 system," "wireless
service provider," "wireline service provider," "emergency service
provider," and "public safety answering point" have the same
meanings as in section 5507.01 of the Revised Code.
Sec. 5507.18. (A) In accordance with this chapter and
Chapters 4901., 4903., 4905., and 4909. of the Revised Code, the
tax commissioner public utilities commission shall determine the
just, reasonable, and compensatory rates, tolls, classifications,
charges, or rentals to be observed and charged for the wireline
telephone network portion of a basic or enhanced 9-1-1 system, and
each telephone company that is a wireline service provider
participating in the system shall be subject to this chapter those
chapters, to the extent it applies they apply, as to the service
provided by its portion of the wireline telephone network for the
system as described in the final plan or to be installed pursuant
to agreements under section 5507.09 of the Revised Code, and as to
the rates, tolls, classifications, charges, or rentals to be
observed and charged for that service.
(B) Only the customers of a participating telephone company
described in division (A) of this section that are served within
the area covered by a 9-1-1 system shall pay the recurring rates
for the maintenance and operation of the company's portion of the
wireline telephone network of the system. Such rates shall be
computed by dividing the total monthly recurring rates set forth
in the company's schedule as filed in accordance with section
4905.30 of the Revised Code, by the total number of residential
and business customer access lines, or their equivalent, within
the area served. Each residential and business customer within the
area served shall pay the recurring rates based on the number of
its residential and business customer access lines or their
equivalent. No company shall include such amount on any customer's
bill until the company has completed its portion of the wireline
telephone network in accordance with the terms, conditions,
requirements, and specifications of the final plan or an agreement
made under section 5507.09 of the Revised Code.
(C)(1) Except as otherwise provided in division (C)(2) of
this section, a participating telephone company described in
division (A) of this section may receive through the credit
authorized by section 5733.55 of the Revised Code the total
nonrecurring charges for its portion of the wireline telephone
network of the system and the total nonrecurring charges for any
updating or modernization of that wireline telephone network in
accordance with the terms, conditions, requirements, and
specifications of the final plan or pursuant to agreements under
section 5507.09 of the Revised Code, as such charges are set forth
in the schedule filed by the telephone company in accordance with
section 4905.30 of the Revised Code. However, that portion,
updating, or modernization shall not be for or include the
provision of wireless 9-1-1. As applicable, the receipt of
permissible charges shall occur only upon the completion of the
installation of the network or the completion of the updating or
modernization.
(2) The credit shall not be allowed under division (C)(1) of
this section for the upgrading of a system from basic to enhanced
wireline 9-1-1 if both of the following apply:
(a) The telephone company received the credit for the
wireline telephone network portion of the basic 9-1-1 system now
proposed to be upgraded.
(b) At the time the final plan or agreement pursuant to
section 5507.09 of the Revised Code calling for the basic 9-1-1
system was agreed to, the telephone company was capable of
reasonably meeting the technical and economic requirements of
providing the wireline telephone network portion of an enhanced
9-1-1 system within the territory proposed to be upgraded, as
determined by the department of public safety under division (A)
or (H) of section 5507.03 or division (C) of section 5507.09 of
the Revised Code.
(3) If the credit is not allowed under division (C)(2) of
this section, the total nonrecurring charges for the wireline
telephone network used in providing 9-1-1 service, as set forth in
the schedule filed by a telephone company in accordance with
section 4905.30 of the Revised Code, on completion of the
installation of the network in accordance with the terms,
conditions, requirements, and specifications of the final plan or
pursuant to section 5507.09 of the Revised Code, shall be paid by
the municipal corporations and townships with any territory in the
area in which such upgrade from basic to enhanced 9-1-1 is made.
(D) If customer premises equipment for a public safety
answering point is supplied by a telephone company that is
required to file a schedule under section 4905.30 of the Revised
Code pertaining to customer premises equipment, the recurring and
nonrecurring rates and charges for the installation and
maintenance of the equipment specified in the schedule shall
apply.
Sec. 5507.34. (A) The attorney general, upon request of the
department of public safety or the tax commissioner, or on the
attorney general's own initiative, shall begin proceedings against
a telephone company that is a wireline service provider to enforce
compliance with this chapter or with the terms, conditions,
requirements, or specifications of a final plan or of an agreement
under section 5507.09 of the Revised Code as to wireline or
wireless 9-1-1.
(B) The attorney general, upon the attorney general's own
initiative, or any prosecutor, upon the prosecutor's initiative,
shall begin proceedings against a subdivision or a regional
council of governments as to wireline or wireless 9-1-1 to enforce
compliance with this chapter or with the terms, conditions,
requirements, or specifications of a final plan or of an agreement
under section 5507.09 of the Revised Code as to wireline or
wireless 9-1-1.
Sec. 5507.40. (A) There is hereby created within the
department of public safety utilities commission the 9-1-1 service
program, headed by
the director of public safety in consultation
with an Ohio 9-1-1 coordinator in the unclassified civil service
pursuant to division (A)(9) of section 124.11 of the Revised Code.
The coordinator shall be appointed by and serve at the pleasure of
the director of public safety commission chairperson and shall
report directly to the director chairperson. On the effective date
of this section May 6, 2005, the director chairperson shall
appoint an interim coordinator and, upon submission of a list of
nominees by the Ohio 9-1-1 council pursuant to section 5507.66
5507.65 of the Revised Code, shall consider those nominees in
making the final appointment and in appointing any subsequent
coordinator. The
director chairperson may request the council to
submit additional nominees and may reject any of the nominees. The
director chairperson shall fix the compensation of the
coordinator. The director chairperson shall evaluate the
performance of the coordinator after considering the evaluation
and recommendations of the council under section 5507.65 of the
Revised Code.
The tax commissioner Ohio 9-1-1 coordinator shall administer
the wireless 9-1-1 government assistance fund as specified in
sections 5507.53 and 5507.55 of the Revised Code. The coordinator
shall carry out the coordinator's duties under this chapter. The
director chairperson may establish additional duties of the
coordinator based on a list of recommended duties submitted by the
Ohio 9-1-1 council pursuant to section 5507.65 of the Revised
Code. The director chairperson may assign one or more department
commission employees to assist the coordinator in carrying out the
coordinator's duties.
Sec. 5507.42. (A) There is hereby imposed, on a wireless
9-1-1 charge of twenty-five cents per month as follows:
(1) On each wireless telephone number of a wireless service
subscriber who has a billing address in this state, except prepaid
wireless telephone numbers, a wireless 9-1-1 charge of twenty-five
cents per month. The subscriber shall pay the wireless 9-1-1
charge for each such wireless telephone number assigned to the
subscriber. Each wireless service provider and each reseller of
wireless service shall collect the wireless 9-1-1 charge as a
specific line item on each subscriber's monthly bill. The line
item shall be expressly designated "State/Local Wireless-E911
Costs ($0.25/billed number)." If a provider bills a subscriber for
any wireless enhanced 9-1-1 costs that the provider may incur, the
charge or amount is not to appear in the same line item as the
state/local line item. If the charge or amount is to appear in its
own, separate line item on the bill, the charge or amount shall be
expressly designated "[Name of Provider] Federal Wireless-E911
Costs."
(2)(a) Prior to January 1, 2014, on each subscriber of
prepaid wireless service. A wireless service provider or reseller
shall collect the wireless 9-1-1 charge in either of the following
manners:
(i) If the subscriber has a positive account balance on the
last day of the month and has used the service during that month,
by reducing that balance not later than the end of the first week
of the following month by twenty-five cents or an equivalent
number of airtime minutes;
(ii) By dividing the total earned prepaid wireless telephone
revenue from sales within this state received by the wireless
service provider or reseller during the month by fifty,
multiplying the quotient by twenty-five cents.
(b) Amounts collected under division (A)(2) of this section
shall be remitted pursuant to division (A)(1) of section 5507.46
of the Revised Code.
The wireless 9-1-1 charge charges authorized under this
section shall not be imposed on a subscriber of wireless lifeline
service or a provider of that service.
(B)(1) Beginning July January 1, 2013, there 2014:
(1) There is hereby imposed, on each retail sale of a prepaid
wireless calling service occurring in this state, a wireless 9-1-1
charge of fifty hundredths five tenths of a
one per cent of the
sale price.
(2) For purposes of division (B)(1) of this section, a retail
sale occurs in this state if it is effected by the consumer
appearing in person at a seller's business location in this state,
or if the sale is sourced to this state under division (E)(3) of
section 5739.034 of the Revised Code, except that under that
division, in lieu of sourcing a sale under division (C)(5) of
section 5739.033 of the Revised Code, the seller, rather than the
service provider, may elect to source the sale to the location
associated with the mobile telephone number.
(3)(a) Except as provided in division (B)(4)(c) of this
section, the seller of the prepaid wireless calling service shall
collect the charge from the consumer at the time of each retail
sale and disclose the amount of the charge to the consumer at the
time of the sale by itemizing the charge on the receipt, invoice,
or similar form of written documentation provided to the consumer.
(b) The seller shall comply with the reporting and remittance
requirements under section 5507.46 of the Revised Code.
(4) When a prepaid wireless calling service is sold with one
or more other products or services for a single, nonitemized
price, the wireless 9-1-1 charge imposed under division (B)(1) of
this section shall apply to the entire nonitemized price, except
as provided in divisions (B)(4)(a) to (c) of this section.
(a) If the amount of the prepaid wireless calling service is
disclosed to the consumer as a dollar amount, the seller may elect
to apply the charge only to that dollar amount.
(b) If the seller can identify the portion of the nonitemized
price that is attributable to the prepaid wireless calling
service, by reasonable and verifiable standards from the seller's
books and records that are kept in the regular course of business
for other purposes, including nontax purposes, the seller may
elect to apply the charge only to that portion.
(c) If a minimal amount of a prepaid wireless calling service
is sold with a prepaid wireless calling device for the single,
nonitemized price, the seller may elect not to collect the charge.
As used in this division, "minimal" means either ten minutes or
less or five dollars or less.
(C) The wireless 9-1-1 charges shall be exempt from state or
local taxation.
Sec. 5507.44. Beginning July January 1, 2013 2014, the tax
commissioner shall provide notice to all known wireless service
providers, resellers of wireless service, and sellers of prepaid
wireless calling services of any increase or decrease in either of
the wireless 9-1-1 charges imposed under section 5507.42 of the
Revised Code. Each notice shall be provided not less than thirty
days before the effective date of the increase or decrease.
Sec. 5507.46. (A) Prior to January 1, 2014:
(1) Beginning with the second month following the month in
which the wireless 9-1-1 charge is first imposed under division
(A) of section 5507.42 of the Revised Code, a A wireless service
provider or reseller of wireless service, not later than the last
day of each month, shall remit the full amount of all such
wireless 9-1-1 charges it collected under division (A) of section
5507.42 of the Revised Code for the second preceding calendar
month to the tax commissioner Ohio 9-1-1 coordinator, with the
exception of charges equivalent to the amount authorized as a
billing and collection fee under division (A)(2) of this section.
In doing so, the provider or reseller may remit the requisite
amount in any reasonable manner consistent with its existing
operating or technological capabilities, such as by customer
address, location associated with the wireless telephone number,
or another allocation method based on comparable, relevant data.
If the wireless service provider or reseller receives a partial
payment for a bill from a wireless service subscriber, the
wireless service provider or reseller shall apply the payment
first against the amount the subscriber owes the wireless service
provider or reseller and shall remit to the tax commissioner
coordinator such lesser amount, if any, as results from that
invoice.
(2) A wireless service provider or reseller of wireless
service may retain as a billing and collection fee two per cent of
the total wireless 9-1-1 charges it collects in any a month and
shall account to the tax commissioner coordinator for the amount
retained.
(3) The tax commissioner coordinator shall return to, or
credit against the next month's remittance of, a wireless service
provider or
service reseller the amount of any remittances the
tax commissioner coordinator determines were erroneously submitted
by the provider or reseller.
(B) Beginning January 1, 2014:
(1) Subject to division (B)(2) of this section, each Each
seller of a prepaid wireless calling service required to collect
prepaid wireless 9-1-1 charges under division (B) of section
5507.42 of the Revised Code, wireless service provider, and
reseller shall, on or before the twenty-third day of each month,
except as provided in divisions (B)(2)(a), (b), and (c)(3) of this
section, do both of the following:
(a) Make and file a return for the preceding month, in the
form prescribed by the tax commissioner, showing the amount of the
wireless 9-1-1 charges collected during due under section 5507.42
of the Revised Code for that month;
(b) Remit the full amount due, as shown on the return, with
the exception of charges equivalent to the amount authorized as a
collection fee under division (B)(4) of this section.
(2)(a) The commissioner may extend the time grant one or more
thirty-day extensions for making and filing returns and paying
remitting amounts due.
(b) The commissioner may require that the return for the last
month of any annual or semiannual period, as determined by the
commissioner, be a reconciliation return detailing the prepaid
wireless 9-1-1 charges collected during the preceding annual or
semiannual period. A reconciliation return shall be filed on or
before the last day of the month following the last month of the
annual or semiannual period.
(c)(3) If a seller is required to collect prepaid wireless
9-1-1 charges in amounts that do not merit monthly returns, the
commissioner may authorize the seller to make and file returns
less frequently. The commissioner shall ascertain whether this
authorization is warranted upon the basis of administrative costs
to the state.
(d)(4) A wireless service provider, reseller, and seller may
each retain as a collection fee three per cent of the total
wireless 9-1-1 charges described in division (B)(1) of this
required to be collected under section 5507.42 of the Revised
Code, and shall account to the tax commissioner for the amount
retained.
(C)(5) The return required under division (B)(1)(a) of this
section shall be filed electronically using the Ohio business
gateway, as defined in section 718.051 of the Revised Code, the
Ohio telefile system, or any other electronic means prescribed by
the tax commissioner.
Payment Remittance of the amount due shall
be made electronically in a manner approved by the commissioner. A
wireless service provider, reseller, or seller may apply to the
commissioner on a form prescribed by the commissioner to be
excused from either electronic requirement of this division. For
good cause shown, the commissioner may excuse the provider,
reseller, or seller from either or both of the requirements and
may permit the provider, reseller, or seller to file returns or
make payments remittances by nonelectronic means.
(D)(C)(1) Prior to January 1, 2014, each subscriber on which
a wireless 9-1-1 charge is imposed under division (A) of section
5507.42 of the Revised Code is liable to the state for the amount
of the charge. If a wireless service provider or reseller fails to
collect the charge under that division from a subscriber of
prepaid wireless service, or fails to bill any other subscriber
for the charge, the wireless service provider or reseller is
liable to the state for the amount not collected or billed. If a
wireless service provider or reseller collects charges under that
division and fails to remit the money to the coordinator, the
wireless service provider or reseller is liable to the state for
any amount collected and not remitted.
(2) Beginning January 1, 2014:
(a) Each subscriber or consumer on which a wireless 9-1-1
charge is imposed under section 5507.42 of the Revised Code is
liable to the state for the amount of the charge. If a wireless
service provider or reseller fails to bill any subscriber for or
collect the charge imposed under division (A) of section 5507.42
of the Revised Code, or if a seller fails to collect the charge,
the
wireless service provider or, reseller, or seller is liable
to the state for the amount not billed or collected. If a wireless
service provider or, reseller
collects charges under that
division and, or seller fails to remit the money to the tax
commissioner as required under this section, the wireless service
provider or, reseller, or seller is liable to the state for any
the amount collected and not remitted, regardless of whether the
amount was collected.
(2)(b) No provider of a prepaid wireless calling service
shall be liable to the state for any wireless 9-1-1 charge imposed
under division (B)(1) of section 5507.42 of the Revised Code that
was not collected or remitted.
(E)(D) Prior to January 1, 2014:
(1) If the tax commissioner public utilities commission has
reason to believe that a wireless service provider or reseller has
failed to bill, collect, or remit the wireless 9-1-1 charge as
required by divisions (A)(1) and (D)(C)(1) of this section or has
retained more than the amount authorized under division (A)(2)(d)
of this section, and after written notice to the provider or
reseller, the tax commissioner commission may audit the provider
or reseller for the sole purpose of making such a determination.
The audit may include, but is not limited to, a sample of the
provider's or reseller's billings, collections, remittances, or
retentions for a representative period, and the tax commissioner
commission shall make a good faith effort to reach agreement with
the provider or reseller in selecting that sample.
(2) Upon written notice to the wireless service provider or
reseller, the tax commissioner commission, by order after
completion of the audit, may make an assessment against the
provider or reseller if, pursuant to the audit, the tax
commissioner commission determines that the provider or reseller
has failed to bill, collect, or remit the wireless 9-1-1 charge as
required by divisions (A)(1) and (D)(C)(1) of this section or has
retained more than the amount authorized under division (A)(2) of
this section. The assessment shall be in the amount of any
remittance that was due and unpaid on the date notice of the audit
was sent by the tax commissioner commission to the provider or
reseller or, as applicable, in the amount of the excess amount
under division (A)(2) of this section retained by the provider or
reseller as of that date.
(3) The portion of any assessment not paid within sixty days
after the date of service by the tax commissioner commission of
the assessment notice under division (E)(D)(2) of this section
shall bear interest from that date until paid at the rate per
annum prescribed by section 5703.47 of the Revised Code. That
interest may be collected by making an assessment under division
(E)(D)(2) of this section. An assessment under this division and
any interest due shall be remitted in the same manner as the
wireless 9-1-1 charge imposed under division (A) of section
5507.42 of the Revised Code.
(4) An assessment is final and due and payable and shall be
remitted to the tax commissioner commission unless the assessed
party petitions for rehearing under section 4903.10 of the Revised
Code. The proceedings of the tax commissioner commission specified
in division (E)(D)(4) of this section are subject to and governed
by Chapter 4903. of the Revised Code, except that the court of
appeals of Franklin county has exclusive, original jurisdiction to
review, modify, or vacate an order of the tax commissioner
commission under division (E)(D)(2) of this section. The court
shall hear and determine such appeal in the same manner and under
the same standards as the Ohio supreme court hears and determines
appeals under Chapter 4903. of the Revised Code.
The judgment of the court of appeals is final and conclusive
unless reversed, vacated, or modified on appeal. Such an appeal
may be made by the tax commissioner commission or the person to
whom the order under division (E)(D)(2) of this section was issued
and shall proceed as in the case of appeals in civil actions as
provided in Chapter 2505. of the Revised Code.
(5) After an assessment becomes final, if any portion of the
assessment remains unpaid, including accrued interest, a certified
copy of the final commission's entry making the assessment final
may be filed in the office of the clerk of the court of common
pleas in the county in which the place of business of the assessed
party is located. If the party maintains no place of business in
this state, the certified copy of the entry may be filed in the
office of the clerk of the court of common pleas of Franklin
county. Immediately upon the filing, the clerk shall enter a
judgment for the state against the assessed party in the amount
shown on the entry. The judgment may be filed by the clerk in a
loose-leaf book entitled "special judgments for wireless 9-1-1
charges" and shall have the same effect as other judgments. The
judgment shall be executed upon the request of the tax
commissioner commission.
(6) An assessment under this division does not discharge a
subscriber's liability to reimburse the provider or reseller for
the wireless 9-1-1 charge imposed under division (A) of section
5507.42 of the Revised Code. If, after the date of service of the
audit notice under division (E)(D)(1) of this section, a
subscriber pays a wireless 9-1-1 charge for the period covered by
the assessment, the payment shall be credited against the
assessment.
(7) All money collected by the tax commissioner commission
under division (E)(D) of this section shall be paid to the
treasurer of state, for deposit to the credit of the wireless
9-1-1 government assistance fund.
(E) Beginning January 1, 2014:
(1) If the tax commissioner has reason to believe that a
wireless service provider, reseller, or seller has failed to bill,
collect, or remit the wireless 9-1-1 charge as required by this
section and section 5507.42 of the Revised Code or has retained
more than the amount authorized under division (B)(4) of this
section, and after written notice to the provider, reseller, or
seller, the tax commissioner may audit the provider, reseller, or
seller for the sole purpose of making such a determination. The
audit may include, but is not limited to, a sample of the
provider's, reseller's, or seller's billings, collections,
remittances, or retentions for a representative period, and the
tax commissioner shall make a good faith effort to reach agreement
with the provider, reseller, or seller in selecting that sample.
(2) Upon written notice to the wireless service provider,
reseller, or seller, the tax commissioner, after completion of the
audit, may make an assessment against the provider, reseller, or
seller if, pursuant to the audit, the tax commissioner determines
that the provider, reseller, or seller has failed to bill,
collect, or remit the wireless 9-1-1 charge as required by this
section and section 5507.42 of the Revised Code or has retained
more than the amount authorized under division (B)(4) of this
section. The assessment shall be in the amount of any remittance
that was due and unpaid on the date notice of the audit was sent
by the tax commissioner to the provider, reseller, or seller or,
as applicable, in the amount of the excess amount under division
(B)(4) of this section retained by the provider, reseller, or
seller as of that date.
(3) The portion of any assessment not paid within sixty days
after the date of service by the tax commissioner of the
assessment notice under division (E)(2) of this section shall bear
interest from that date until paid at the rate per annum
prescribed by section 5703.47 of the Revised Code. That interest
may be collected by making an assessment under division (E)(2) of
this section. An assessment under this division and any interest
due shall be remitted in the same manner as the wireless 9-1-1
charges imposed under section 5507.42 of the Revised Code.
(4) The portion of the assessment not paid within sixty days
after the day the assessment was issued shall bear interest at the
rate per annum prescribed by section 5703.47 of the Revised Code
from the day the commissioner issues the assessment until it is
paid. Interest shall be remitted in the same manner as the 9-1-1
charges and may be collected by the issuance of an assessment
under division (E) of this section.
(5) Unless the provider, reseller, or seller assessed files
with the tax commissioner within sixty days after service of the
notice of assessment, either personally or by certified mail, a
written petition for reassessment, signed by the party assessed or
that party's authorized agent having knowledge of the facts, the
assessment shall become final and the amount of the assessment
shall be due and payable from the party assessed to the treasurer
of state, for deposit to the next generation 9-1-1 fund, which is
created under section 5507.54 of the Revised Code. The petition
shall indicate the objections of the party assessed, but
additional objections may be raised in writing if received by the
commissioner prior to the date shown on the final determination.
If the petition has been properly filed, the commissioner shall
proceed under section 5703.60 of the Revised Code.
(6) After an assessment becomes final, if any portion of the
assessment remains unpaid, including accrued interest, a certified
copy of the final assessment may be filed in the office of the
clerk of the court of common pleas in the county in which the
business of the assessed party is conducted. If the party assessed
maintains no place of business in this state, the certified copy
of the final assessment may be filed in the office of the clerk of
the court of common pleas of Franklin county. Immediately upon the
filing, the clerk shall enter a judgment for the state against the
assessed party in the amount shown on the final assessment. The
judgment may be filed by the clerk in a loose-leaf book entitled
"special judgments for wireless 9-1-1 charges" and shall have the
same effect as other judgments. The judgment shall be executed
upon the request of the tax commissioner.
(7) If the commissioner determines that the commissioner
erroneously has refunded a wireless 9-1-1 charge to any person,
the commissioner may make an assessment against that person for
recovery of the erroneously refunded charge.
(8) An assessment under division (E) of this section does not
discharge a subscriber's or consumer's liability to reimburse the
provider, reseller, or seller for a wireless 9-1-1 charge. If,
after the date of service of the audit notice under division
(E)(1) of this section, a subscriber or consumer pays a wireless
9-1-1 charge for the period covered by the assessment, the payment
shall be credited against the assessment.
Sec. 5507.53. (A) There is hereby created the wireless 9-1-1
administrative fund in the state treasury. Periodic A sufficient
percentage, determined by the chairperson of the public utilities
commission but not to exceed two per cent, of the periodic
remittances of the wireless 9-1-1 charges under section 5507.46 of
the Revised Code shall be deposited to the credit of the fund and
used as follows:
(1) One per cent of the remittances shall, to be used by the
director of public safety commission to cover such nonpayroll
costs and, at the discretion of the director commission such
payroll costs, of the
department of public safety commission as
are incurred in assisting the
director coordinator in carrying
out sections 5507.40 to 5507.66 of the Revised Code and in
conducting audits under division (E)(D) of section 5507.46 of the
Revised Code. In addition, the compensation of the Ohio 9-1-1
coordinator, and any expenses of the coordinator in carrying out
those sections, shall be paid from the fund.
(2) One per cent of the remittances shall be used by the
department of taxation to defray the costs in carrying out
sections 5507.40 to 5507.66 of the Revised Code.
(3) Annually, the tax commissioner and the director of public
safety, after paying administrative costs incurred in carrying out
sections 5507.40 to 5507.66 of the Revised Code, shall transfer
any excess remaining in the wireless 9-1-1 administrative fund to
the wireless 9-1-1 government assistance fund.
(B) There is hereby created the wireless 9-1-1 government
assistance fund, which shall be in the custody of the treasurer of
state but shall not be part of the state treasury. The periodic
remittances of the wireless 9-1-1 charges under section 5507.46 of
the Revised Code, remaining after the deposits deposit required by
division (A) of this section, shall be deposited to the credit of
the wireless 9-1-1 government assistance fund. The treasurer of
state shall deposit or invest the moneys in this fund in
accordance with Chapter 135. of the Revised Code and any other
provision of law governing public moneys of the state as defined
in section 135.01 of the Revised Code. The treasurer of state
shall credit the interest earned to the fund. The treasurer of
state shall disburse money from the fund solely upon order of the
tax commissioner coordinator as authorized under division (A) of
section 5507.55 of the Revised Code. Annually, until unless the
fund is depleted, the treasurer of state shall certify to the
director of public safety and the tax commissioner coordinator the
amount of moneys in the treasurer of state's custody belonging to
the fund.
(C) There is hereby created the next generation 9-1-1 fund,
which shall be in the custody of the treasurer but shall not be a
part of the state treasury. The commission shall transfer the
funds remaining in the wireless 9-1-1 government assistance fund
after the disbursements made under division (A) of section 5507.55
of the Revised Code, shall be deposited to the credit of the next
generation 9-1-1 fund, created in section 5507.54 of the Revised
Code. The treasurer of state shall deposit or invest the moneys in
this fund in accordance with Chapter 135. of the Revised Code and
any other provision of law governing public moneys of the state as
defined in section 135.01 of the Revised Code. The treasurer of
state shall credit the interest earned to the fund. The treasurer
of state shall disburse money from the fund solely upon order of
the tax commissioner according to policies established by the
statewide emergency services internet protocol network steering
committee as authorized under section 5507.021 of the Revised
Code. Annually, until the fund is depleted, the treasurer of state
shall certify to the commissioner the amount of moneys in the
treasurer of state's custody belonging to the fund.
Sec. 5507.54. (A) Beginning January 1, 2014:
(1) The periodic remittances of the wireless 9-1-1 charges
under section 5507.46 of the Revised Code shall be paid to the
treasurer of state for deposit as follows:
(a) Ninety-eight per cent to the wireless 9-1-1 government
assistance fund, which is hereby created in the custody of the
treasurer of state but which shall not be a part of the state
treasury. The treasurer of state shall deposit or invest the
moneys in this fund in accordance with Chapter 135. of the Revised
Code and any other provision of law governing public moneys of the
state as defined in section 135.01 of the Revised Code. The
treasurer of state shall credit the interest earned to the fund.
The treasurer of state shall disburse money from the fund solely
upon order of the tax commissioner according to policies
established by the statewide emergency services internet protocol
network steering committee as authorized under section 5507.021 of
the Revised Code. Annually, until the fund is depleted, the
treasurer of state shall certify to the commissioner the amount of
moneys in the treasurer of state's custody belonging to the fund.
(b) One per cent to the wireless 9-1-1 administrative fund,
which is hereby created in the state treasury. The treasurer of
state shall credit the interest earned to the fund.
(c) One per cent to the wireless 9-1-1 public safety
administrative fund, which is hereby created in the state
treasury. The treasurer of state shall credit the interest earned
to the fund.
(2) The tax commissioner shall use the remittances in the
wireless 9-1-1 administrative fund to defray the costs in carrying
out this chapter.
(3) The director of public safety shall use the remittances
in the wireless 9-1-1 public safety administrative fund to defray
the costs incurred by the department in carrying out this chapter.
(4) Annually, the tax commissioner and the director of public
safety, after paying administrative costs under division (B) of
this section, shall transfer any excess remaining in the
administrative funds to the next generation 9-1-1 fund, created
under this section.
(B)(1) There is hereby created the next generation 9-1-1
fund, which shall be in the custody of the treasurer but shall not
be a part of the state treasury.
(2) Beginning on January 1, 2014, the tax commissioner shall
transfer the funds remaining in the wireless 9-1-1 government
assistance fund after the disbursements made under division (B)(1)
of section 5507.55 of the Revised Code to the credit of the next
generation 9-1-1 fund.
(3) The treasurer of state shall deposit or invest the moneys
in the next generation 9-1-1 fund in accordance with Chapter 135.
of the Revised Code and any other provision of law governing
public moneys of the state as defined in section 135.01 of the
Revised Code. The treasurer of state shall credit the interest
earned to the fund. The treasurer of state shall disburse money
from the fund solely upon order of the tax commissioner according
to policies established by the statewide emergency services
internet protocol network steering committee as authorized under
section 5507.021 of the Revised Code. Annually, until the fund is
depleted, the treasurer of state shall certify to the commissioner
the amount of moneys in the treasurer of state's custody belonging
to the fund.
Sec. 5507.55. (A) Prior to the first disbursement under this
section and annually thereafter not later than the twenty-fifth
day of January, until the wireless 9-1-1 government assistance
fund is depleted, the tax commissioner shall do both of the
following for the purposes of division (B) of this section:
(1) Determine, for a county that has adopted a final plan
under this chapter for the provision of wireless enhanced 9-1-1
within the territory covered by the countywide 9-1-1 system
established under the plan, the number of wireless telephone
numbers assigned to wireless service subscribers that have billing
addresses within the county. That number shall be adjusted between
any two counties so that the number of wireless telephone numbers
assigned to wireless service subscribers who have billing
addresses within any portion of a municipal corporation that
territorially lies primarily in one of the two counties but
extends into the other county is added to the number already
determined for that primary county and subtracted for the other
county.
(2) Determine each county's proportionate share of the
wireless 9-1-1 government assistance fund for the ensuing calendar
year on the basis set forth in division (B) of this section;
estimate the ensuing calendar year's fund balance; compute each
such county's estimated proceeds for the ensuing calendar year
based on its proportionate share and the estimated fund balance;
and certify such amount of proceeds to the county auditor of each
such county January 1, 2014, the public utilities commission shall
disburse moneys from the wireless 9-1-1 government assistance fund
to each county in the same manner as the 2012 disbursements, in
accordance with divisions (A) and (B) of section 4931.64 of the
Revised Code as those divisions existed prior to the effective
date of H.B. 360 of the 129th general assembly.
(B) Except as provided in division (F) of this section, the
Beginning January 1, 2014:
(1) The tax commissioner, in accordance with this division
and not later than the last day of each month, shall disburse the
amount credited as remittances to moneys from the wireless 9-1-1
government assistance fund during the second preceding month, plus
any accrued interest on the fund. Such a disbursement shall be
paid to each county treasurer. The amount to be so disbursed
monthly to a particular county shall be a proportionate share of
the wireless 9-1-1 government assistance fund balance based on the
ratio between the following:
(1) The number of wireless telephone numbers determined for
the county by the tax commissioner pursuant to division (A) of
this section;
(2) The total number of wireless telephone numbers assigned
to subscribers who have billing addresses within this state. To
the extent that the fund balance permits, the disbursements to
each county shall total at least ninety thousand dollars annually.
(C)(1) Each county that has not adopted a final plan for the
provision of wireless enhanced 9-1-1 under this chapter shall be
deemed as having done so for the purposes of making the
determinations under divisions (A)(1) and (2) of this section.
(2) For each county described in division (C)(1) of this
section, the tax commissioner shall retain in the wireless 9-1-1
government assistance fund an amount equal to what would otherwise
be paid as the county's disbursements under division (B) of this
section if it had adopted such a final plan, plus any related
accrued interest, to be set aside for that county. If the board of
county commissioners notifies the tax commissioner prior to
January 1, 2010, that a final plan for the provision of wireless
enhanced 9-1-1 has been adopted, the tax commissioner shall
disburse and pay to the county treasurer, not later than the last
day of the month following the month the notification is made, the
total amount so set aside for the county plus any related accrued
interest. As of January 1, 2010, any money and interest so
retained and not disbursed as authorized under this division shall
be available for disbursement only as provided in division (B) of
this section
in the same manner as the 2012 disbursements, in
accordance with divisions (A) and (B) of section 4931.64 of the
Revised Code as those divisions existed prior to the effective
date of H.B. 360 of the 129th general assembly.
(2) The tax commissioner shall disburse moneys from the next
generation 9-1-1 fund in accordance with the guidelines
established under section 5507.022 of the Revised Code.
(D)(C) Immediately upon receipt by a county treasurer of a
disbursement under division (A) or (B) or (C)(1) of this section,
the county shall disburse, in accordance with the allocation
formula set forth in the final plan, the amount the county so
received to any other subdivisions in the county and any regional
councils of governments in the county that pay the costs of a
public safety answering point providing wireless enhanced 9-1-1
under the plan.
(E)(D) Nothing in this chapter affects the authority of a
subdivision operating or served by a public safety answering point
of a 9-1-1 system or a regional council of governments operating a
public safety answering point of a 9-1-1 system to use, as
provided in the final plan for the system or in an agreement under
section 5507.09 of the Revised Code, any other authorized revenue
of the subdivision or the regional council of governments for the
purposes of providing basic or enhanced 9-1-1.
(F) On and after July 1, 2013, disbursements made by the tax
commissioner under this section shall remain at the level
disbursed in 2012. After the disbursements are made, the balances
of the remittances in the wireless 9-1-1 government assistance
fund shall be deposited in the next generation 9-1-1 fund.
Sec. 5507.57. Except as otherwise provided in section
5507.571 of the Revised Code:
(A) A countywide 9-1-1 system receiving a disbursement under
section 5507.55 of the Revised Code shall provide countywide
wireless enhanced 9-1-1 in accordance with this chapter beginning
as soon as reasonably possible after receipt of the first
disbursement or, if that service is already implemented, shall
continue to provide such service. Except as provided in divisions
(B), (C), and (E) of this section, a disbursement shall be used
solely for the purpose of paying either or both of the following:
(1) Any costs of designing, upgrading, purchasing, leasing,
programming, installing, testing, or maintaining the necessary
data, hardware, software, and trunking required for the public
safety answering point or points of the 9-1-1 system to provide
wireless enhanced 9-1-1, which costs are incurred before or on or
after May 6, 2005, and consist of such additional costs of the
9-1-1 system over and above any costs incurred to provide wireline
9-1-1 or to otherwise provide wireless enhanced 9-1-1. Annually,
up to twenty-five thousand dollars of the disbursements received
on or after January 1, 2009, may be applied to data, hardware, and
software that automatically alerts personnel receiving a 9-1-1
call that a person at the subscriber's address or telephone number
may have a mental or physical disability, of which that personnel
shall inform the appropriate emergency service provider. On or
after the provision of technical and operational standards
pursuant to division (D)(1) of section 5507.65 of the Revised
Code, a regional council of governments operating a public safety
answering point or a subdivision shall consider the standards
before incurring any costs described in this division.
(2) Any costs of training the staff of the public safety
answering point or points to provide wireless enhanced 9-1-1,
which costs are incurred before or on or after May 6, 2005.
(B) A subdivision or a regional council of governments that
certifies to the tax commissioner department of public safety that
it has paid the costs described in divisions (A)(1) and (2) of
this section and is providing countywide wireless enhanced 9-1-1
may use disbursements received under section 5507.55 of the
Revised Code to pay any of its personnel costs of one or more
public safety answering points providing countywide wireless
enhanced 9-1-1.
(C) After receiving its July 2013 disbursement under division
(A) of section 5507.55 of the Revised Code, a regional council of
governments operating a public safety answering point or a
subdivision may use any remaining balance of disbursements it
received under that
section division to pay any of its costs of
providing countywide wireless 9-1-1, including the personnel costs
of one or more public safety answering points providing that
service.
(D) The costs described in divisions (A), (B), (C), and (E)
of this section may include any such costs payable pursuant to an
agreement under division (J) of section 5507.03 of the Revised
Code.
(E)(1) No disbursement to a countywide 9-1-1 system for costs
of a public safety answering point shall be made from the wireless
9-1-1 government assistance fund or the next generation 9-1-1 fund
unless the public safety answering point meets the standards set
by rule of the statewide emergency services internet protocol
network steering committee under section 5507.025507.021 of the
Revised Code.
(2) The department of public safety shall monitor compliance
with the standards set by the steering committee. The department
shall notify the tax commissioner to suspend disbursements to a
countywide 9-1-1 system that fails to meet the standards. Upon
receipt of this notification, the commissioner shall suspend
disbursements until the commissioner is notified of compliance
with the standards.
(F) The auditor of state may audit and review each county's
expenditures of funds received from the wireless 9-1-1 government
assistance fund to verify that the funds were used in accordance
with the requirements of this chapter.
Sec. 5507.63. (A) The tax commissioner and the director of
public safety, after consultation with each other, shall may adopt
rules in accordance with Chapter 119. of the Revised Code to carry
out sections 5507.40 to 5507.55 of the Revised Code this chapter,
including rules prescribing the necessary accounting for the
billing and collection fee under division (A)(2)(B)(4) of section
5507.46 of the Revised Code. The
(B) The amounts of the wireless 9-1-1 charges shall be
prescribed only by act of the general assembly.
Sec. 5507.65. (A) There is hereby created the Ohio 9-1-1
council, consisting of eleven members as follows: the Ohio 9-1-1
coordinator, until January 1, 2014; the director of public safety
or a designee of the department of public safety, selected by the
director of public safety, beginning January 1, 2014; and ten
members appointed by the governor. In appointing the ten members,
the governor shall select at least one representative of public
safety communications officials in this state, one representative
of administrators of 9-1-1 service in this state, one
representative of countywide 9-1-1 systems in this state, three
representatives of wireline service providers in this state, and
three representatives of wireless service providers in this state.
For each such appointment, the governor shall consider a nominee
proposed, respectively, by the Ohio chapter of the association of
public-safety communications officials, the Ohio chapter of the
national emergency number association, the county commissioners
association of Ohio; and nominees proposed, respectively, by the
Ohio telecom association and the wireless operators of Ohio; or
any successor organization of each such entity.
Initial appointments shall be made not later than thirty days
after May 6, 2005. Nothing in this section shall prevent the
governor from rejecting any of the nominees or requesting that a
nominating entity under this division submit the names of
alternative nominees for consideration.
(B) The term of the initial appointee to the council
representing public safety communications officials and the terms
of one of the initial appointees representing wireline service
providers and one representing wireless service providers shall
expire on January 31, 2007. The term of the initial appointee to
the council representing administrators of 9-1-1 service and the
terms of another one of the initial appointees representing
wireline service providers and another representing wireless
service providers shall expire on January 31, 2008. The term of
the initial appointee to the council representing countywide 9-1-1
systems and the terms of another one of the initial appointees
representing wireline service providers and another representing
wireless service providers shall expire on January 31, 2009.
Thereafter, terms of appointed members shall be for three years,
with each term ending on the same day of the same month as the
term it succeeds.
Each council member shall hold office from the date of the
member's appointment until the end of the term for which the
member was appointed. Members may be reappointed.
Vacancies shall be filled in the manner provided for original
appointments. Any member appointed to fill a vacancy occurring
prior to the expiration date of the term for which the member's
predecessor was appointed shall hold office as a member for the
remainder of that term. A member shall continue in office after
the expiration date of the member's term until the member's
successor takes office or until a period of sixty days has
elapsed, whichever occurs first.
Appointed members shall serve without compensation and shall
not be reimbursed for expenses.
(C) The council shall select a chairperson from among the
appointed members. Each member shall have one vote in all
deliberations of the council. A majority of the voting members
constitutes a quorum.
(D) The duties of the council shall consist of both of the
following:
(1) Arbitrating or establishing relative to 9-1-1 systems in
this state nondiscriminatory, competitively neutral, and uniform
technical and operational standards consistent with recognized
industry standards and federal law. This authority does not
include authority to prescribe the technology that a telephone
company or reseller uses to deliver 9-1-1 calls.
(2) Including for the purpose of reporting to the general
assembly, conducting research and making recommendations or
reports regarding any wireline and wireless 9-1-1 issues, any
improvements in the provision of service by 9-1-1 systems in this
state, or any legislation or policies concerning such systems;
(3) Regarding the position of Ohio 9-1-1 coordinator,
submitting names of nominees and recommended duties as authorized
under section 5507.40 of the Revised Code and, at least
biennially, conducting and submitting with recommendations to the
public utilities commission a performance evaluation of the
coordinator.
(E) The council is not an agency, as defined in section
101.82 of the Revised Code, for purposes of sections 101.82 to
101.87 of the Revised Code.
Sec. 5507.66. (A) There is hereby created the wireless 9-1-1
advisory board, consisting of the Ohio 9-1-1 council appointee
that represents public safety communications officials and five
members appointed by the governor as follows: one of the council
appointees that represents wireless service providers in this
state, whose council term expires after the council term of the
council appointee representing public safety communications
officials, one noncouncil representative of wireless service
providers in this state, one noncouncil representative of public
safety communications officials in this state, and two noncouncil
representatives of municipal and county governments in this state.
(B) The terms of the advisory board members who are also
council members shall be concurrent with their terms as members of
the council, as prescribed under division (B) of section 5507.65
of the Revised Code. The terms of the initial noncouncil appointee
to the advisory board who represents wireless service providers
and of one of the initial noncouncil appointees who represents
municipal and county government shall expire on January 31, 2009.
The terms of the initial noncouncil appointee to the advisory
board representing public safety communications officials and of
the other initial noncouncil appointee representing municipal and
county government shall expire on January 31, 2010. Thereafter,
terms of the noncouncil appointees shall be for three years, with
each term ending on the same day of the same month as the term it
succeeds. The conditions of holding office, manner of filling
vacancies, and other matters concerning service by any member of
the advisory board shall be the same as set forth for council
members under division (B) of section 5507.65 of the Revised Code.
(C) The director of public safety shall appoint the
chairperson of the advisory board. Each member of the board shall
be a voting member and shall have one vote in all deliberations of
the board. A majority of the members constitutes a quorum.
(D) The advisory board shall make recommendations to and
consult with the director regarding any rules to be adopted under
section 5507.63 of the Revised Code.
(E) The advisory board is not an agency, as defined in
section 101.82 of the Revised Code, for purposes of sections
101.82 to 101.87 of the Revised Code.
Sec. 5701.11. The effective date to which this section
refers is the effective date of this section as amended by H.B. 58
472 of the 129th general assembly.
(A)(1) Except as provided under division (A)(2) or (B) of
this section, any reference in Title LVII of the Revised Code to
the Internal Revenue Code, to the Internal Revenue Code "as
amended," to other laws of the United States, or to other laws of
the United States, "as amended," means the Internal Revenue Code
or other laws of the United States as they exist on the effective
date.
(2) This section does not apply to any reference in Title
LVII of the Revised Code to the Internal Revenue Code as of a date
certain specifying the day, month, and year, or to other laws of
the United States as of a date certain specifying the day, month,
and year.
(B)(1) For purposes of applying section 5733.04, 5745.01, or
5747.01 of the Revised Code to a taxpayer's taxable year ending
after December 15, 2010 March 7, 2011, and before the effective
date, a taxpayer may irrevocably elect to incorporate the
provisions of the Internal Revenue Code or other laws of the
United States that are in effect for federal income tax purposes
for that taxable year if those provisions differ from the
provisions that, under division (A) of this section, would
otherwise apply. The filing by the taxpayer for that taxable year
of a report or return that incorporates the provisions of the
Internal Revenue Code or other laws of the United States
applicable for federal income tax purposes for that taxable year,
and that does not include any adjustments to reverse the effects
of any differences between those provisions and the provisions
that would otherwise apply, constitutes the making of an
irrevocable election under this division for that taxable year.
(2) Elections under prior versions of division (B)(1) of this
section remain in effect for the taxable years to which they
apply.
Sec. 5733.55. (A) As used in this section:
(1) "9-1-1 system" has the same meaning as in section 5507.01
of the Revised Code.
(2) "Nonrecurring 9-1-1 charges" means nonrecurring charges
approved by the tax commissioner public utilities commission for
the telephone network portion of a 9-1-1 system pursuant to
section 5507.18 of the Revised Code.
(3) "Eligible nonrecurring 9-1-1 charges" means all
nonrecurring 9-1-1 charges for a 9-1-1 system except both of the
following:
(a) Charges for a system that was not established pursuant to
a plan adopted under section 5507.08 of the Revised Code or an
agreement under section 5507.09 of the Revised Code;
(b) Charges for that part of a system established pursuant to
such a plan or agreement that are excluded from the credit by
division (C)(2) of section 5507.18 of the Revised Code.
(4) "Telephone company" has the same meaning as in section
5727.01 of the Revised Code.
(B) Beginning in tax year 2005, a telephone company shall be
allowed a nonrefundable credit against the tax imposed by section
5733.06 of the Revised Code equal to the amount of its eligible
nonrecurring 9-1-1 charges. The credit shall be claimed for the
company's taxable year that covers the period in which the 9-1-1
service for which the credit is claimed becomes available for use.
The credit shall be claimed in the order required by section
5733.98 of the Revised Code. If the credit exceeds the total taxes
due under section 5733.06 of the Revised Code for the tax year,
the tax commissioner shall credit the excess against taxes due
under that section for succeeding tax years until the full amount
of the credit is granted.
(C) After the last day a return, with any extensions, may be
filed by any telephone company that is eligible to claim a credit
under this section, the commissioner shall determine whether the
sum of the credits allowed for prior tax years commencing with tax
year 2005 plus the sum of the credits claimed for the current tax
year exceeds fifteen million dollars. If it does, the credits
allowed under this section for the current tax year shall be
reduced by a uniform percentage such that the sum of the credits
allowed for the current tax year do not exceed fifteen million
dollars claimed by all telephone companies for all tax years.
Thereafter, no credit shall be granted under this section, except
for the remaining portions of any credits allowed under division
(B) of this section.
(D) A telephone company that is entitled to carry forward a
credit against its public utility excise tax liability under
section 5727.39 of the Revised Code is entitled to carry forward
any amount of that credit remaining after its last public utility
excise tax payment for the period of July 1, 2003, through June
30, 2004, and claim that amount as a credit against its
corporation franchise tax liability under this section. Nothing in
this section authorizes a telephone company to claim a credit
under this section for any eligible nonrecurring 9-1-1 charges for
which it has already claimed a credit under this section or
section 5727.39 of the Revised Code.
Sec. 5751.01. As used in this chapter:
(A) "Person" means, but is not limited to, individuals,
combinations of individuals of any form, receivers, assignees,
trustees in bankruptcy, firms, companies, joint-stock companies,
business trusts, estates, partnerships, limited liability
partnerships, limited liability companies, associations, joint
ventures, clubs, societies, for-profit corporations, S
corporations, qualified subchapter S subsidiaries, qualified
subchapter S trusts, trusts, entities that are disregarded for
federal income tax purposes, and any other entities.
(B) "Consolidated elected taxpayer" means a group of two or
more persons treated as a single taxpayer for purposes of this
chapter as the result of an election made under section 5751.011
of the Revised Code.
(C) "Combined taxpayer" means a group of two or more persons
treated as a single taxpayer for purposes of this chapter under
section 5751.012 of the Revised Code.
(D) "Taxpayer" means any person, or any group of persons in
the case of a consolidated elected taxpayer or combined taxpayer
treated as one taxpayer, required to register or pay tax under
this chapter. "Taxpayer" does not include excluded persons.
(E) "Excluded person" means any of the following:
(1) Any person with not more than one hundred fifty thousand
dollars of taxable gross receipts during the calendar year.
Division (E)(1) of this section does not apply to a person that is
a member of a consolidated elected taxpayer;
(2) A public utility that paid the excise tax imposed by
section 5727.24 or 5727.30 of the Revised Code based on one or
more measurement periods that include the entire tax period under
this chapter, except that a public utility that is a combined
company is a taxpayer with regard to the following gross receipts:
(a) Taxable gross receipts directly attributed to a public
utility activity, but not directly attributed to an activity that
is subject to the excise tax imposed by section 5727.24 or 5727.30
of the Revised Code;
(b) Taxable gross receipts that cannot be directly attributed
to any activity, multiplied by a fraction whose numerator is the
taxable gross receipts described in division (E)(2)(a) of this
section and whose denominator is the total taxable gross receipts
that can be directly attributed to any activity;
(c) Except for any differences resulting from the use of an
accrual basis method of accounting for purposes of determining
gross receipts under this chapter and the use of the cash basis
method of accounting for purposes of determining gross receipts
under section 5727.24 of the Revised Code, the gross receipts
directly attributed to the activity of a natural gas company shall
be determined in a manner consistent with division (D) of section
5727.03 of the Revised Code.
As used in division (E)(2) of this section, "combined
company" and "public utility" have the same meanings as in section
5727.01 of the Revised Code.
(3) A financial institution, as defined in section 5725.01 of
the Revised Code, that paid the corporation franchise tax charged
by division (D) of section 5733.06 of the Revised Code based on
one or more taxable years that include the entire tax period under
this chapter;
(4) A dealer in intangibles, as defined in section 5725.01 of
the Revised Code, that paid the dealer in intangibles tax levied
by division (D) of section 5707.03 of the Revised Code based on
one or more measurement periods that include the entire tax period
under this chapter;
(5) A financial holding company as defined in the "Bank
Holding Company Act," 12 U.S.C. 1841(p);
(6) A bank holding company as defined in the "Bank Holding
Company Act," 12 U.S.C. 1841(a);
(7) A savings and loan holding company as defined in the
"Home Owners Loan Act," 12 U.S.C. 1467a(a)(1)(D) that is engaging
only in activities or investments permissible for a financial
holding company under 12 U.S.C. 1843(k);
(8) A person directly or indirectly owned by one or more
financial institutions, financial holding companies, bank holding
companies, or savings and loan holding companies described in
division (E)(3), (5), (6), or (7) of this section that is engaged
in activities permissible for a financial holding company under 12
U.S.C. 1843(k), except that any such person held pursuant to
merchant banking authority under 12 U.S.C. 1843(k)(4)(H) or 12
U.S.C. 1843(k)(4)(I) is not an excluded person, or a person
directly or indirectly owned by one or more insurance companies
described in division (E)(9) of this section that is authorized to
do the business of insurance in this state.
For the purposes of division (E)(8) of this section, a person
owns another person under the following circumstances:
(a) In the case of corporations issuing capital stock, one
corporation owns another corporation if it owns fifty per cent or
more of the other corporation's capital stock with current voting
rights;
(b) In the case of a limited liability company, one person
owns the company if that person's membership interest, as defined
in section 1705.01 of the Revised Code, is fifty per cent or more
of the combined membership interests of all persons owning such
interests in the company;
(c) In the case of a partnership, trust, or other
unincorporated business organization other than a limited
liability company, one person owns the organization if, under the
articles of organization or other instrument governing the affairs
of the organization, that person has a beneficial interest in the
organization's profits, surpluses, losses, or distributions of
fifty per cent or more of the combined beneficial interests of all
persons having such an interest in the organization;
(d) In the case of multiple ownership, the ownership
interests of more than one person may be aggregated to meet the
fifty per cent ownership tests in this division only when each
such owner is described in division (E)(3), (5), (6), or (7) of
this section and is engaged in activities permissible for a
financial holding company under 12 U.S.C. 1843(k) or is a person
directly or indirectly owned by one or more insurance companies
described in division (E)(9) of this section that is authorized to
do the business of insurance in this state.
(9) A domestic insurance company or foreign insurance
company, as defined in section 5725.01 of the Revised Code, that
paid the insurance company premiums tax imposed by section 5725.18
or Chapter 5729. of the Revised Code, or an unauthorized insurance
company whose gross premiums are subject to tax under section
3905.36 of the Revised Code based on one or more measurement
periods that include the entire tax period under this chapter;
(10) A person that solely facilitates or services one or more
securitizations or similar transactions for any person described
in division (E)(3), (5), (6), (7), (8), or (9) of this section, or
a person that solely facilitates or services one or more
securitizations of phase-in-recovery property pursuant to a final
financing order as those terms are defined in section 4928.23 of
the Revised Code. For purposes of this division, "securitization"
means transferring one or more assets to one or more persons and
then issuing securities backed by the right to receive payment
from the asset or assets so transferred.
(11) Except as otherwise provided in this division, a
pre-income tax trust as defined in division (FF)(4) of section
5747.01 of the Revised Code and any pass-through entity of which
such pre-income tax trust owns or controls, directly, indirectly,
or constructively through related interests, more than five per
cent of the ownership or equity interests. If the pre-income tax
trust has made a qualifying pre-income tax trust election under
division (FF)(3) of section 5747.01 of the Revised Code, then the
trust and the pass-through entities of which it owns or controls,
directly, indirectly, or constructively through related interests,
more than five per cent of the ownership or equity interests,
shall not be excluded persons for purposes of the tax imposed
under section 5751.02 of the Revised Code.
(12) Nonprofit organizations or the state and its agencies,
instrumentalities, or political subdivisions.
(F) Except as otherwise provided in divisions (F)(2), (3),
and (4) of this section, "gross receipts" means the total amount
realized by a person, without deduction for the cost of goods sold
or other expenses incurred, that contributes to the production of
gross income of the person, including the fair market value of any
property and any services received, and any debt transferred or
forgiven as consideration.
(1) The following are examples of gross receipts:
(a) Amounts realized from the sale, exchange, or other
disposition of the taxpayer's property to or with another;
(b) Amounts realized from the taxpayer's performance of
services for another;
(c) Amounts realized from another's use or possession of the
taxpayer's property or capital;
(d) Any combination of the foregoing amounts.
(2) "Gross receipts" excludes the following amounts:
(a) Interest income except interest on credit sales;
(b) Dividends and distributions from corporations, and
distributive or proportionate shares of receipts and income from a
pass-through entity as defined under section 5733.04 of the
Revised Code;
(c) Receipts from the sale, exchange, or other disposition of
an asset described in section 1221 or 1231 of the Internal Revenue
Code, without regard to the length of time the person held the
asset. Notwithstanding section 1221 of the Internal Revenue Code,
receipts from hedging transactions also are excluded to the extent
the transactions are entered into primarily to protect a financial
position, such as managing the risk of exposure to (i) foreign
currency fluctuations that affect assets, liabilities, profits,
losses, equity, or investments in foreign operations; (ii)
interest rate fluctuations; or (iii) commodity price fluctuations.
As used in division (F)(2)(c) of this section, "hedging
transaction" has the same meaning as used in section 1221 of the
Internal Revenue Code and also includes transactions accorded
hedge accounting treatment under statement of financial accounting
standards number 133 of the financial accounting standards board.
For the purposes of division (F)(2)(c) of this section, the actual
transfer of title of real or tangible personal property to another
entity is not a hedging transaction.
(d) Proceeds received attributable to the repayment,
maturity, or redemption of the principal of a loan, bond, mutual
fund, certificate of deposit, or marketable instrument;
(e) The principal amount received under a repurchase
agreement or on account of any transaction properly characterized
as a loan to the person;
(f) Contributions received by a trust, plan, or other
arrangement, any of which is described in section 501(a) of the
Internal Revenue Code, or to which Title 26, Subtitle A, Chapter
1, Subchapter (D) of the Internal Revenue Code applies;
(g) Compensation, whether current or deferred, and whether in
cash or in kind, received or to be received by an employee, former
employee, or the employee's legal successor for services rendered
to or for an employer, including reimbursements received by or for
an individual for medical or education expenses, health insurance
premiums, or employee expenses, or on account of a dependent care
spending account, legal services plan, any cafeteria plan
described in section 125 of the Internal Revenue Code, or any
similar employee reimbursement;
(h) Proceeds received from the issuance of the taxpayer's own
stock, options, warrants, puts, or calls, or from the sale of the
taxpayer's treasury stock;
(i) Proceeds received on the account of payments from
insurance policies, except those proceeds received for the loss of
business revenue;
(j) Gifts or charitable contributions received; membership
dues received by trade, professional, homeowners', or condominium
associations; and payments received for educational courses,
meetings, meals, or similar payments to a trade, professional, or
other similar association; and fundraising receipts received by
any person when any excess receipts are donated or used
exclusively for charitable purposes;
(k) Damages received as the result of litigation in excess of
amounts that, if received without litigation, would be gross
receipts;
(l) Property, money, and other amounts received or acquired
by an agent on behalf of another in excess of the agent's
commission, fee, or other remuneration;
(m) Tax refunds, other tax benefit recoveries, and
reimbursements for the tax imposed under this chapter made by
entities that are part of the same combined taxpayer or
consolidated elected taxpayer group, and reimbursements made by
entities that are not members of a combined taxpayer or
consolidated elected taxpayer group that are required to be made
for economic parity among multiple owners of an entity whose tax
obligation under this chapter is required to be reported and paid
entirely by one owner, pursuant to the requirements of sections
5751.011 and 5751.012 of the Revised Code;
(n) Pension reversions;
(o) Contributions to capital;
(p) Sales or use taxes collected as a vendor or an
out-of-state seller on behalf of the taxing jurisdiction from a
consumer or other taxes the taxpayer is required by law to collect
directly from a purchaser and remit to a local, state, or federal
tax authority;
(q) In the case of receipts from the sale of cigarettes or
tobacco products by a wholesale dealer, retail dealer,
distributor, manufacturer, or seller, all as defined in section
5743.01 of the Revised Code, an amount equal to the federal and
state excise taxes paid by any person on or for such cigarettes or
tobacco products under subtitle E of the Internal Revenue Code or
Chapter 5743. of the Revised Code;
(r) In the case of receipts from the sale of motor fuel by a
licensed motor fuel dealer, licensed retail dealer, or licensed
permissive motor fuel dealer, all as defined in section 5735.01 of
the Revised Code, an amount equal to federal and state excise
taxes paid by any person on such motor fuel under section 4081 of
the Internal Revenue Code or Chapter 5735. of the Revised Code;
(s) In the case of receipts from the sale of beer or
intoxicating liquor, as defined in section 4301.01 of the Revised
Code, by a person holding a permit issued under Chapter 4301. or
4303. of the Revised Code, an amount equal to federal and state
excise taxes paid by any person on or for such beer or
intoxicating liquor under subtitle E of the Internal Revenue Code
or Chapter 4301. or 4305. of the Revised Code;
(t) Receipts realized by a new motor vehicle dealer or used
motor vehicle dealer, as defined in section 4517.01 of the Revised
Code, from the sale or other transfer of a motor vehicle, as
defined in that section, to another motor vehicle dealer for the
purpose of resale by the transferee motor vehicle dealer, but only
if the sale or other transfer was based upon the transferee's need
to meet a specific customer's preference for a motor vehicle;
(u) Receipts from a financial institution described in
division (E)(3) of this section for services provided to the
financial institution in connection with the issuance, processing,
servicing, and management of loans or credit accounts, if such
financial institution and the recipient of such receipts have at
least fifty per cent of their ownership interests owned or
controlled, directly or constructively through related interests,
by common owners;
(v) Receipts realized from administering anti-neoplastic
drugs and other cancer chemotherapy, biologicals, therapeutic
agents, and supportive drugs in a physician's office to patients
with cancer;
(w) Funds received or used by a mortgage broker that is not a
dealer in intangibles, other than fees or other consideration,
pursuant to a table-funding mortgage loan or warehouse-lending
mortgage loan. Terms used in division (F)(2)(w) of this section
have the same meanings as in section 1322.01 of the Revised Code,
except "mortgage broker" means a person assisting a buyer in
obtaining a mortgage loan for a fee or other consideration paid by
the buyer or a lender, or a person engaged in table-funding or
warehouse-lending mortgage loans that are first lien mortgage
loans.
(x) Property, money, and other amounts received by a
professional employer organization, as defined in section 4125.01
of the Revised Code, from a client employer, as defined in that
section, in excess of the administrative fee charged by the
professional employer organization to the client employer;
(y) In the case of amounts retained as commissions by a
permit holder under Chapter 3769. of the Revised Code, an amount
equal to the amounts specified under that chapter that must be
paid to or collected by the tax commissioner as a tax and the
amounts specified under that chapter to be used as purse money;
(z) Qualifying distribution center receipts.
(i) For purposes of division (F)(2)(z) of this section:
(I) "Qualifying distribution center receipts" means receipts
of a supplier from qualified property that is delivered to a
qualified distribution center, multiplied by a quantity that
equals one minus the Ohio delivery percentage.
If the qualified
distribution center is a refining facility, "supplier" includes
all dealers, brokers, processors, sellers, vendors, cosigners, and
distributors of qualified property.
(II) "Qualified property" means tangible personal property
delivered to a qualified distribution center that is shipped to
that qualified distribution center solely for further shipping by
the qualified distribution center to another location in this
state or elsewhere or, in the case of gold, silver, platinum, or
palladium delivered to a refining facility solely for refining to
a grade and fineness acceptable for delivery to a registered
commodities exchange. "Further shipping" includes storing and
repackaging such property into smaller or larger bundles, so long
as such the property is not subject to further manufacturing or
processing.
"Refining" is limited to extracting impurities from
gold, silver, platinum, or palladium through smelting or some
other process at a refining facility.
(III) "Qualified distribution center" means a warehouse or
other similar, a facility similar to a warehouse, or a refining
facility in this state that, for the qualifying year, is operated
by a person that is not part of a combined taxpayer group and that
has a qualifying certificate. However, all
All warehouses or
other similar facilities similar to warehouses that are operated
by persons in the same taxpayer group and that are located within
one mile of each other shall be treated as one qualified
distribution center.
All refining facilities that are operated by
persons in the same taxpayer group and that are located in the
same or adjacent counties may be treated as one qualified
distribution center.
(IV) "Qualifying year" means the calendar year to which the
qualifying certificate applies.
(V) "Qualifying period" means the period of the first day of
July of the second year preceding the qualifying year through the
thirtieth day of June of the year preceding the qualifying year.
(VI) "Qualifying certificate" means the certificate issued by
the tax commissioner after the operator of a distribution center
files an annual application with the commissioner. The application
and annual fee shall be filed and paid for each qualified
distribution center on or before the first day of September before
the qualifying year or within forty-five days after the
distribution center opens, whichever is later.
The applicant must substantiate to the commissioner's
satisfaction that, for the qualifying period, all persons
operating the distribution center have more than fifty per cent of
the cost of the qualified property shipped to a location such that
it would be sitused outside this state under the provisions of
division (E) of section 5751.033 of the Revised Code. The
applicant must also substantiate that the distribution center
cumulatively had costs from its suppliers equal to or exceeding
five hundred million dollars during the qualifying period. (For
purposes of division (F)(2)(z)(i)(VI) of this section, "supplier"
excludes any person that is part of the consolidated elected
taxpayer group, if applicable, of the operator of the qualified
distribution center.) The commissioner may require the applicant
to have an independent certified public accountant certify that
the calculation of the minimum thresholds required for a qualified
distribution center by the operator of a distribution center has
been made in accordance with generally accepted accounting
principles. The commissioner shall issue or deny the issuance of a
certificate within sixty days after the receipt of the
application. A denial is subject to appeal under section 5717.02
of the Revised Code. If the operator files a timely appeal under
section 5717.02 of the Revised Code, the operator shall be granted
a qualifying certificate, provided that the operator is liable for
any tax, interest, or penalty upon amounts claimed as qualifying
distribution center receipts, other than those receipts exempt
under division (C)(1) of section 5751.011 of the Revised Code,
that would have otherwise not been owed by its suppliers if the
qualifying certificate was valid.
(VII) "Ohio delivery percentage" means the proportion of the
total property delivered to a destination inside Ohio from the
qualified distribution center during the qualifying period
compared with total deliveries from such distribution center
everywhere during the qualifying period.
(VIII) "Refining facility" means one or more buildings
located in a county in the Appalachian region of this state as
defined by section 107.21 of the Revised Code and utilized for
refining or smelting gold, silver, platinum, or palladium to a
grade and fineness acceptable for delivery to a registered
commodities exchange.
(IX) "Registered commodities exchange" means a board of
trade, such as New York mercantile exchange, inc. or commodity
exchange, inc., designated as a contract market by the commodity
futures trading commission under the "Commodity Exchange Act," 7
U.S.C. 1 et seq., as amended.
(ii) If the distribution center is new and was not open for
the entire qualifying period, the operator of the distribution
center may request that the commissioner grant a qualifying
certificate. If the certificate is granted and it is later
determined that more than fifty per cent of the qualified property
during that year was not shipped to a location such that it would
be sitused outside of this state under the provisions of division
(E) of section 5751.033 of the Revised Code or if it is later
determined that the person that operates the distribution center
had average monthly costs from its suppliers of less than forty
million dollars during that year, then the operator of the
distribution center shall be liable for any tax, interest, or
penalty upon amounts claimed as qualifying distribution center
receipts, other than those receipts exempt under division (C)(1)
of section 5751.011 of the Revised Code, that would have not
otherwise been owed by its suppliers during the qualifying year if
the qualifying certificate was valid. (For purposes of division
(F)(2)(z)(ii) of this section, "supplier" excludes any person that
is part of the consolidated elected taxpayer group, if applicable,
of the operator of the qualified distribution center.)
(iii) When filing an application for a qualifying certificate
under division (F)(2)(z)(i)(VI) of this section, the operator of a
qualified distribution center also shall provide documentation, as
the commissioner requires, for the commissioner to ascertain the
Ohio delivery percentage. The commissioner, upon issuing the
qualifying certificate, also shall certify the Ohio delivery
percentage. The operator of the qualified distribution center may
appeal the commissioner's certification of the Ohio delivery
percentage in the same manner as an appeal is taken from the
denial of a qualifying certificate under division (F)(2)(z)(i)(VI)
of this section.
Within thirty days after all appeals have been exhausted, the
operator of the qualified distribution center shall notify the
affected suppliers of qualified property that such suppliers are
required to file, within sixty days after receiving notice from
the operator of the qualified distribution center, amended reports
for the impacted calendar quarter or quarters or calendar year,
whichever the case may be. Any additional tax liability or tax
overpayment shall be subject to interest but shall not be subject
to the imposition of any penalty so long as the amended returns
are timely filed. The supplier of tangible personal property
delivered to the qualified distribution center shall include in
its report of taxable gross receipts the receipts from the total
sales of property delivered to the qualified distribution center
for the calendar quarter or calendar year, whichever the case may
be, multiplied by the Ohio delivery percentage for the qualifying
year. Nothing in division (F)(2)(z)(iii) of this section shall be
construed as imposing liability on the operator of a qualified
distribution center for the tax imposed by this chapter arising
from any change to the Ohio delivery percentage.
(iv) In the case where the distribution center is new and not
open for the entire qualifying period, the operator shall make a
good faith estimate of an Ohio delivery percentage for use by
suppliers in their reports of taxable gross receipts for the
remainder of the qualifying period. The operator of the facility
shall disclose to the suppliers that such Ohio delivery percentage
is an estimate and is subject to recalculation. By the due date of
the next application for a qualifying certificate, the operator
shall determine the actual Ohio delivery percentage for the
estimated qualifying period and proceed as provided in division
(F)(2)(z)(iii) of this section with respect to the calculation and
recalculation of the Ohio delivery percentage. The supplier is
required to file, within sixty days after receiving notice from
the operator of the qualified distribution center, amended reports
for the impacted calendar quarter or quarters or calendar year,
whichever the case may be. Any additional tax liability or tax
overpayment shall be subject to interest but shall not be subject
to the imposition of any penalty so long as the amended returns
are timely filed.
(v) Qualifying certificates and Ohio delivery percentages
issued by the commissioner shall be open to public inspection and
shall be timely published by the commissioner. A supplier relying
in good faith on a certificate issued under this division shall
not be subject to tax on the qualifying distribution center
receipts under division (F)(2)(z) of this section. A person
receiving a qualifying certificate is responsible for paying the
tax, interest, and penalty upon amounts claimed as qualifying
distribution center receipts that would not otherwise have been
owed by the supplier if the qualifying certificate were available
when it is later determined that the qualifying certificate should
not have been issued because the statutory requirements were in
fact not met.
(vi) The annual fee for a qualifying certificate shall be one
hundred thousand dollars for each qualified distribution center.
If a qualifying certificate is not issued, the annual fee is
subject to refund after the exhaustion of all appeals provided for
in division (F)(2)(z)(i)(VI) of this section. The fee imposed
under this division may be assessed in the same manner as the tax
imposed under this chapter. The first one hundred thousand dollars
of the annual application fees collected each calendar year shall
be credited to the revenue enhancement fund. The remainder of the
annual application fees collected shall be distributed in the same
manner required under section 5751.20 of the Revised Code.
(vii) The tax commissioner may require that adequate security
be posted by the operator of the distribution center on appeal
when the commissioner disagrees that the applicant has met the
minimum thresholds for a qualified distribution center as set
forth in divisions (F)(2)(z)(i)(VI) and (F)(2)(z)(ii) of this
section.
(aa) Receipts of an employer from payroll deductions relating
to the reimbursement of the employer for advancing moneys to an
unrelated third party on an employee's behalf;
(bb) Cash discounts allowed and taken;
(cc) Returns and allowances;
(dd) Bad debts from receipts on the basis of which the tax
imposed by this chapter was paid in a prior quarterly tax payment
period. For the purpose of this division, "bad debts" means any
debts that have become worthless or uncollectible between the
preceding and current quarterly tax payment periods, have been
uncollected for at least six months, and that may be claimed as a
deduction under section 166 of the Internal Revenue Code and the
regulations adopted under that section, or that could be claimed
as such if the taxpayer kept its accounts on the accrual basis.
"Bad debts" does not include repossessed property, uncollectible
amounts on property that remains in the possession of the taxpayer
until the full purchase price is paid, or expenses in attempting
to collect any account receivable or for any portion of the debt
recovered;
(ee) Any amount realized from the sale of an account
receivable to the extent the receipts from the underlying
transaction giving rise to the account receivable were included in
the gross receipts of the taxpayer;
(ff) Any receipts directly attributed to providing public
services pursuant to sections 126.60 to 126.605 of the Revised
Code, or any receipts directly attributed to a transfer agreement
or to the enterprise transferred under that agreement under
section 4313.02 of the Revised Code.
(gg)(i) As used in this division:
(I) "Qualified uranium receipts" means receipts from the
sale, exchange, lease, loan, production, processing, or other
disposition of uranium within a uranium enrichment zone certified
by the tax commissioner under division (F)(2)(gg)(ii) of this
section. "Qualified uranium receipts" does not include any
receipts with a situs in this state outside a uranium enrichment
zone certified by the tax commissioner under division
(F)(2)(gg)(ii) of this section.
(II) "Uranium enrichment zone" means all real property that
is part of a uranium enrichment facility licensed by the United
States nuclear regulatory commission and that was or is owned or
controlled by the United States department of energy or its
successor.
(ii) Any person that owns, leases, or operates real or
tangible personal property constituting or located within a
uranium enrichment zone may apply to the tax commissioner to have
the uranium enrichment zone certified for the purpose of excluding
qualified uranium receipts under division (F)(2)(gg) of this
section. The application shall include such information that the
tax commissioner prescribes. Within sixty days after receiving the
application, the tax commissioner shall certify the zone for that
purpose if the commissioner determines that the property qualifies
as a uranium enrichment zone as defined in division (F)(2)(gg) of
this section, or, if the tax commissioner determines that the
property does not qualify, the commissioner shall deny the
application or request additional information from the applicant.
If the tax commissioner denies an application, the commissioner
shall state the reasons for the denial. The applicant may appeal
the denial of an application to the board of tax appeals pursuant
to section 5717.02 of the Revised Code. If the applicant files a
timely appeal, the tax commissioner shall conditionally certify
the applicant's property. The conditional certification shall
expire when all of the applicant's appeals are exhausted. Until
final resolution of the appeal, the applicant shall retain the
applicant's records in accordance with section 5751.12 of the
Revised Code, notwithstanding any time limit on the preservation
of records under that section.
(hh) Amounts realized by licensed motor fuel dealers or
licensed permissive motor fuel dealers from the exchange of
petroleum products, including motor fuel, between such dealers,
provided that delivery of the petroleum products occurs at a
refinery, terminal, pipeline, or marine vessel and that the
exchanging dealers agree neither dealer shall require monetary
compensation from the other for the value of the exchanged
petroleum products other than such compensation for differences in
product location or grade. Division (F)(2)(hh) of this section
does not apply to amounts realized as a result of differences in
location or grade of exchanged petroleum products or from
handling, lubricity, dye, or other additive injections fees,
pipeline security fees, or similar fees. As used in this division,
"motor fuel," "licensed motor fuel dealer," "licensed permissive
motor fuel dealer," and "terminal" have the same meanings as in
section 5735.01 of the Revised Code.
(ii) In the case of amounts collected by a licensed casino
operator from casino gaming, amounts in excess of the casino
operator's gross casino revenue. In this division, "casino
operator" and "casino gaming" have the meanings defined in section
3772.01 of the Revised Code, and "gross casino revenue" has the
meaning defined in section 5753.01 of the Revised Code.
(jj) Any receipts for which the tax imposed by this chapter
is prohibited by the constitution or laws of the United States or
the constitution of this state.
(3) In the case of a taxpayer when acting as a real estate
broker, "gross receipts" includes only the portion of any fee for
the service of a real estate broker, or service of a real estate
salesperson associated with that broker, that is retained by the
broker and not paid to an associated real estate salesperson or
another real estate broker. For the purposes of this division,
"real estate broker" and "real estate salesperson" have the same
meanings as in section 4735.01 of the Revised Code.
(4) A taxpayer's method of accounting for gross receipts for
a tax period shall be the same as the taxpayer's method of
accounting for federal income tax purposes for the taxpayer's
federal taxable year that includes the tax period. If a taxpayer's
method of accounting for federal income tax purposes changes, its
method of accounting for gross receipts under this chapter shall
be changed accordingly.
(G) "Taxable gross receipts" means gross receipts sitused to
this state under section 5751.033 of the Revised Code.
(H) A person has "substantial nexus with this state" if any
of the following applies. The person:
(1) Owns or uses a part or all of its capital in this state;
(2) Holds a certificate of compliance with the laws of this
state authorizing the person to do business in this state;
(3) Has bright-line presence in this state;
(4) Otherwise has nexus with this state to an extent that the
person can be required to remit the tax imposed under this chapter
under the Constitution of the United States.
(I) A person has "bright-line presence" in this state for a
reporting period and for the remaining portion of the calendar
year if any of the following applies. The person:
(1) Has at any time during the calendar year property in this
state with an aggregate value of at least fifty thousand dollars.
For the purpose of division (I)(1) of this section, owned property
is valued at original cost and rented property is valued at eight
times the net annual rental charge.
(2) Has during the calendar year payroll in this state of at
least fifty thousand dollars. Payroll in this state includes all
of the following:
(a) Any amount subject to withholding by the person under
section 5747.06 of the Revised Code;
(b) Any other amount the person pays as compensation to an
individual under the supervision or control of the person for work
done in this state; and
(c) Any amount the person pays for services performed in this
state on its behalf by another.
(3) Has during the calendar year taxable gross receipts of at
least five hundred thousand dollars.
(4) Has at any time during the calendar year within this
state at least twenty-five per cent of the person's total
property, total payroll, or total gross receipts.
(5) Is domiciled in this state as an individual or for
corporate, commercial, or other business purposes.
(J) "Tangible personal property" has the same meaning as in
section 5739.01 of the Revised Code.
(K) "Internal Revenue Code" means the Internal Revenue Code
of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended. Any term used in
this chapter that is not otherwise defined has the same meaning as
when used in a comparable context in the laws of the United States
relating to federal income taxes unless a different meaning is
clearly required. Any reference in this chapter to the Internal
Revenue Code includes other laws of the United States relating to
federal income taxes.
(L) "Calendar quarter" means a three-month period ending on
the thirty-first day of March, the thirtieth day of June, the
thirtieth day of September, or the thirty-first day of December.
(M) "Tax period" means the calendar quarter or calendar year
on the basis of which a taxpayer is required to pay the tax
imposed under this chapter.
(N) "Calendar year taxpayer" means a taxpayer for which the
tax period is a calendar year.
(O) "Calendar quarter taxpayer" means a taxpayer for which
the tax period is a calendar quarter.
(P) "Agent" means a person authorized by another person to
act on its behalf to undertake a transaction for the other,
including any of the following:
(1) A person receiving a fee to sell financial instruments;
(2) A person retaining only a commission from a transaction
with the other proceeds from the transaction being remitted to
another person;
(3) A person issuing licenses and permits under section
1533.13 of the Revised Code;
(4) A lottery sales agent holding a valid license issued
under section 3770.05 of the Revised Code;
(5) A person acting as an agent of the division of liquor
control under section 4301.17 of the Revised Code.
(Q) "Received" includes amounts accrued under the accrual
method of accounting.
(R) "Reporting person" means a person in a consolidated
elected taxpayer or combined taxpayer group that is designated by
that group to legally bind the group for all filings and tax
liabilities and to receive all legal notices with respect to
matters under this chapter, or, for the purposes of section
5751.04 of the Revised Code, a separate taxpayer that is not a
member of such a group.
SECTION 2. That existing sections 5502.011, 5507.01,
5507.02, 5507.18, 5507.34, 5507.40, 5507.42, 5507.44, 5507.46,
5507.53, 5507.55, 5507.57, 5507.63, 5507.65, 5507.66, 5701.11,
5733.55, and 5751.01 and section 5507.51 of the Revised Code are
hereby repealed.
SECTION 3. Except as otherwise provided in this act, all
appropriation items in this act are appropriated out of any moneys
in the state treasury to the credit of the designated fund that
are not otherwise appropriated. For all appropriations made in
this act, the amounts in the first column are for fiscal year 2012
and the amounts in the second column are for fiscal year 2013.
TAX DEPARTMENT OF TAXATION
General Revenue Fund Group
GRF |
110321 |
|
Operating Expenses |
|
$ |
0 |
|
$ |
1,174,000 |
|
|
TOTAL GRF General Revenue Fund Group
| |
$ |
0 |
|
$ |
1,174,000 |
|
|
TOTAL ALL BUDGET FUND GROUPS
| |
$ |
0 |
|
$ |
1,174,000 |
|
|
SECTION 4. That sections 5507.40 and 5507.53 of the Revised
Code are hereby repealed.
SECTION 5. Section 4 of this act shall take effect on January
1, 2014.
SECTION 6. As used in this section, "qualified property"
means real property that satisfies the qualifications for tax
exemption under the terms of section 5709.08 of the Revised Code
and that is owned by a municipal corporation.
Notwithstanding section 5713.081 of the Revised Code, when
qualified property has not received tax exemption due to a failure
to comply with Chapter 5713. or section 5715.27 of the Revised
Code, the current owner of the property, or the prior owner of the
property requesting exemption from prior taxes, at any time on or
before twelve months after the effective date of this section, may
file with the Tax Commissioner an application requesting that the
property be placed on the tax-exempt list and that all unpaid
taxes, penalties, and interest on the property be abated.
The application shall be made on the form prescribed by the
Tax Commissioner under section 5715.27 of the Revised Code and
shall list the name of the county in which the property is
located; the property's legal description; its taxable value; the
amount in dollars of the unpaid taxes, penalties, and interest;
the date of acquisition of title to the property; the use of the
property during any time that the unpaid taxes accrued; and any
other information required by the Tax Commissioner. The county
auditor shall supply the required information upon request of the
applicant.
Upon request of the applicant, the county treasurer shall
determine if all taxes, penalties, and interest that became a lien
on the qualified property before it first was used for an exempt
purpose and all special assessments charged against the property
have been paid in full. If so, the county treasurer shall issue a
certificate to the applicant stating that all such taxes,
penalties, interest, and assessments have been paid in full. Prior
to filing the application with the Tax Commissioner, the applicant
shall attach the county treasurer's certificate to it. The Tax
Commissioner shall not consider an application filed under this
section unless such a certificate is attached to it.
Upon receipt of the application and after consideration of
it, the Tax Commissioner shall determine if the applicant meets
the qualifications set forth in this section, and if so shall
issue an order directing that the property be placed on the
tax-exempt list of the county and that all unpaid taxes,
penalties, and interest for every year the property met the
qualifications for exemption described in section 5709.08 of the
Revised Code be abated. If the Tax Commissioner finds that the
property is not now being so used or is being used for a purpose
that would foreclose its right to tax exemption, the Tax
Commissioner shall issue an order denying the application.
If the Tax Commissioner finds that the property is not
entitled to tax exemption and to the abatement of unpaid taxes,
penalties, and interest for any of the years for which the current
or prior owner claims an exemption or abatement, the Tax
Commissioner shall order the county treasurer of the county in
which the property is located to collect all taxes, penalties, and
interest due on the property for those years in accordance with
law.
The Tax Commissioner may apply this section to any qualified
property that is the subject of an application for exemption
pending before the Tax Commissioner on the effective date of this
section, without requiring the property owner to file an
additional application. The Tax Commissioner also may apply this
section to any qualified property that is the subject of an
application for exemption filed on or after the effective date of
this section and on or before twelve months after that effective
date, even though the application does not expressly request
abatement of unpaid taxes, penalties, and interest.
SECTION 7. For the purposes of this section, "qualified
distribution center," "qualifying year," "qualifying period,"
"qualifying certificate," "Ohio delivery percentage," and
"refining facility" have the same meanings as in division
(F)(2)(z) of section 5751.01 of the Revised Code.
Notwithstanding divisions (F)(2)(z)(i)(VI) and (F)(2)(z)(iii)
of section 5751.01 of the Revised Code, the operator of a refining
facility may apply for a qualifying certificate and pay the annual
fee for qualifying year 2013 within thirty days after the
effective date of this act and shall not be required to do any of
the following:
(A) Substantiate for the qualifying periods preceding
qualifying years 2013 and 2014 that all persons operating the
qualified distribution center have more than fifty per cent of the
cost of the qualified property shipped to a location such that it
would be sitused outside the state;
(B) Obtain certification from an independent certified public
accountant that the calculation of the minimum thresholds
otherwise required for a qualified distribution center by the
operator of the distribution center has been made in accordance
with generally accepted accounting principles;
(C) Provide documentation for the Tax Commissioner to
ascertain the Ohio delivery percentage for qualifying years 2013
and 2014.
Notwithstanding division (F)(2)(z)(i)(VII) of section 5751.01
of the Revised Code, the Ohio delivery percentage for qualifying
years 2013 and 2014, for qualified distribution centers that are
refining facilities that otherwise comply with this section and
with division (F)(2)(z) of section 5751.01 of the Revised Code
shall equal zero per cent.
SECTION 8. The General Assembly, applying the principle
stated in division (B) of section 1.52 of the Revised Code that
amendments are to be harmonized if reasonably capable of
simultaneous operation, finds that the following sections,
presented in this act as composites of the sections as amended by
the acts indicated, are the resulting versions of the sections in
effect prior to the effective date of the sections as presented in
this act:
Section 5502.011 of the Revised Code as amended by both Am.
Sub. H.B. 487 and Am. Sub. S.B. 337 of the 129th General Assembly.
Section 5751.01 of the Revised Code as amended by both Am.
Sub. H.B. 508 and Am. Sub. S.B. 315 of the 129th General Assembly.
SECTION 9. This act is hereby declared to be an emergency
measure necessary for the immediate preservation of the public
peace, health, and safety. The reason for such necessity lies in
the need to update Ohio's tax law to enable taxpayers to rely on
recent rules, rulings, and interpretations of the Internal Revenue
Service for their 2011 tax returns, and also to advance and ensure
the provision of wireless enhanced 9-1-1 service in an efficient
and effective manner, including by maintaining the prepaid
wireless 9-1-1 charge, which would otherwise lapse. Therefore,
this act shall go into immediate effect.
SECTION 10. The amendment, enactment, or repeal by this act
of sections 5502.011, 5507.01, 5507.02, 5507.18, 5507.34, 5507.40,
5507.42, 5507.44, 5507.46, 5507.51, 5507.53, 5507.54, 5507.55,
5507.57, 5507.63, 5507.65, 5507.66, and 5733.55 of the Revised
Code and of Section 3 of this act is contingent upon Sub. H.B. 360
of the 129th General Assembly becoming law in the same form as it
passed the Senate.
|