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Am. H. B. No. 336 As Reported by the House Finance and Appropriations CommitteeAs Reported by the House Finance and Appropriations Committee
130th General Assembly | Regular Session | 2013-2014 |
| |
Representatives O'Brien, Hall
Cosponsors:
Representatives Stautberg, Celebrezze, Ashford, Baker, Barborak, Barnes, Beck, Bishoff, Blair, Boose, Boyd, Brown, Buchy, Burkley, Butler, Cera, Clyde, Conditt, Curtin, Damschroder, Derickson, DeVitis, Dovilla, Duffey, Fedor, Gerberry, Green, Grossman, Hackett, Hagan, C., Hagan, R., Henne, Hill, Hottinger, Johnson, Landis, Letson, Lundy, Maag, Mallory, McClain, Patmon, Patterson, Pelanda, Phillips, Ramos, Redfern, Retherford, Roegner, Rogers, Romanchuk, Ruhl, Schuring, Sheehy, Slaby, Slesnick, Smith, Stinziano, Thompson, Williams, Winburn, Amstutz, Hayes, Antonio
A BILL
To amend sections 5735.01, 5735.012, 5739.025,
5747.98, and 5751.98 and to enact sections
122.079, 5735.015, 5735.016, 5747.78, and 5751.55
of the Revised Code to create the Gaseous Fuel
Vehicle Conversion Program, to allow a credit
against the income or commercial activity tax for
the purchase or conversion of an alternative fuel
vehicle, to reduce the amount of sales tax due on
the purchase or lease of a qualifying electric
vehicle by up to $500, to apply the motor fuel tax
to the distribution or sale of compressed natural
gas, to authorize a temporary, partial motor fuel
tax exemption for sales of compressed natural gas
used as motor fuel, and to make an appropriation.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5735.01, 5735.012, 5739.025,
5747.98, and 5751.98 be amended and sections 122.079, 5735.015,
5735.016, 5747.78, and 5751.55 of the Revised Code be enacted to
read as follows:
Sec. 122.079. (A) As used in this section:
(1) "Compressed natural gas" means a clear, odorless, and
noncorrosive natural gas that is compressed to a pressure of at
least three thousand eight hundred pounds per square inch but less
than four thousand five hundred pounds per square inch.
(2) "Gaseous fuel" means compressed natural gas, liquefied
natural gas, or liquid petroleum gas.
(3) "Incremental cost" means the excess cost associated with
the purchase of a vehicle originally equipped by the manufacturer
to operate on gaseous fuel as compared to the purchase of an
equivalent vehicle that operates on gasoline or diesel fuel.
(4) "Liquefied natural gas" means natural gas that is cooled
to negative two hundred sixty degrees fahrenheit and is in a
liquefied state.
(5) "Liquid petroleum gas" means a material with a vapor
pressure not exceeding that of commercial propane which is
composed predominately of the following hydrocarbons or mixtures:
propane, propylene, butane (normal butane or isobutane), and
butylene.
(6) "Nonprofit corporation" has the same meaning as in
section 1702.01 of the Revised Code.
(7) "Public transportation system" means a county transit
system operated in accordance with sections 306.01 to 306.13 of
the Revised Code, a regional transit authority operated in
accordance with sections 306.30 to 306.71 of the Revised Code, or
a regional transit commission operated in accordance with sections
306.80 to 306.90 of the Revised Code.
(8) "School district" means a "city school district" as
defined in section 3311.02 of the Revised Code, a "local school
district" as defined in section 3311.03 of the Revised Code, an
"exempted village school district" as defined in section 3311.04
of the Revised Code, or a "joint vocational school district" as
defined in section 3311.18 of the Revised Code.
(B) For the purpose of promoting the conversion of public
fleets to operate on cleaner fuels, the director of environmental
protection shall administer a gaseous fuel vehicle conversion
program under which the director may make grants to a state
agency, a political subdivision of the state, a school district, a
public transportation system, or a nonprofit corporation for the
conversion of a vehicle to operate on gaseous fuel or for the
incremental cost associated with the purchase of a vehicle
originally equipped by the manufacturer to operate on gaseous
fuel.
(C) The director shall adopt rules in accordance with Chapter
119. of the Revised Code that are necessary for the administration
of the gaseous fuel vehicle conversion program. The rules shall
establish all of the following:
(1) An application form and procedures governing the process
for applying to receive a grant under the program;
(2) Grant eligibility requirements;
(3) A maximum grant amount of five hundred thousand dollars
per eligible entity;
(4) Any other procedures, criteria, or grant terms that the
director determines necessary to administer the program.
(D) There is hereby created in the state treasury the gaseous
fuel vehicle conversion fund, which shall consist of money
transferred to the fund by the general assembly. The money in the
fund shall be used solely to make grants under the gaseous fuel
vehicle conversion program. Any interest earned from money in the
fund shall be used to administer the gaseous fuel vehicle
conversion program.
Sec. 5735.01. As used in this chapter:
(A) "Motor vehicles" includes all vehicles, vessels,
watercraft, engines, machines, or mechanical contrivances which
are powered by internal combustion engines or motors.
(B) "Motor fuel" means compressed natural gas and any liquid
motor fuel, including, but not limited to, gasoline, diesel fuel,
K-1 kerosene, or any other liquid motor fuel, including, but not
limited to, liquid petroleum gas, or liquid natural gas, but
excluding substances prepackaged and sold in containers of five
gallons or less.
(C) "K-1 Kerosene kerosene" means fuel that conforms to the
chemical and physical standards for kerosene no. 1-K as set forth
in the
american American society for testing and materials (ASTM)
designated D-3699 "standard for specification for kerosene," as
that standard may be modified from time to time. For purposes of
inspection and testing, laboratory analysis shall be conducted
using methods recognized by the ASTM designation D-3699.
(D) "Diesel fuel" means any liquid fuel capable of use in
discrete form or as a blend component in the operation of engines
of the diesel type, including transmix when mixed with diesel
fuel.
(E) "Gasoline" means any of the following:
(1) All products, commonly or commercially known or sold as
gasoline;
(2) Any blend stocks or additives, including alcohol, that
are sold for blending with gasoline, other than products typically
sold in containers of five gallons or less;
(3) Transmix when mixed with gasoline, unless certified, as
required by the tax commissioner, for withdrawal from terminals
for reprocessing at refineries;
(4) Alcohol that is offered for sale or sold for use as, or
commonly and commercially used as, a fuel for internal combustion
engines.
Gasoline does not include diesel fuel, commercial or
industrial napthas or solvents manufactured, imported, received,
stored, distributed, sold, or used exclusively for purposes other
than as a motor fuel for a motor vehicle or vessel. The blending
of any of the products listed in the preceding sentence,
regardless of name or characteristics, is conclusively presumed to
have been done to produce gasoline, unless the product obtained by
the blending is entirely incapable for use as fuel to operate a
motor vehicle. An additive, blend stock, or alcohol is presumed to
be sold for blending unless a certification is obtained as
required by the tax commissioner.
(F) "Public highways" means lands and lots over which the
public, either as user or owner, generally has a right to pass,
even though the same are closed temporarily by the authorities for
the purpose of construction, reconstruction, maintenance, or
repair.
(G) "Waters within the boundaries of this state" means all
streams, lakes, ponds, marshes, water courses, and all other
bodies of surface water, natural or artificial, which are situated
wholly or partially within this state or within its jurisdiction,
except private impounded bodies of water.
(H) "Person" includes individuals, partnerships, firms,
associations, corporations, receivers, trustees in bankruptcy,
estates, joint-stock companies, joint ventures, the state and its
political subdivisions, and any combination of persons of any
form.
(I)(1) "Motor fuel dealer" means any person who satisfies any
of the following:
(a) The person imports from another state or foreign country
or acquires motor fuel by any means into a terminal in this state;
(b) The person imports motor fuel from another state or
foreign country in bulk lot vehicles for subsequent sale and
distribution in this state from bulk lot vehicles;
(c) The person refines motor fuel in this state;
(d) The person acquires motor fuel from a motor fuel dealer
for subsequent sale and distribution by that person in this state
from bulk lot vehicles;
(e) The person possesses an unrevoked permissive motor fuel
dealer's license.
(2) Any person who obtains dyed diesel fuel for use other
than the operation of motor vehicles upon the public highways or
upon waters within the boundaries of this state, but later uses
that motor fuel for the operation of motor vehicles upon the
public highways or upon waters within the boundaries of this
state, is deemed a motor fuel dealer as regards any unpaid motor
fuel taxes levied on the motor fuel so used.
(J) As used in sections 5735.05, 5735.25, 5735.29, and
5735.30 of the Revised Code only:
(1) With respect to gasoline, "received" or "receipt" shall
be construed as follows:
(a) Gasoline produced at a refinery in this state or
delivered to a terminal in this state is deemed received when it
is disbursed through a loading rack at that refinery or terminal;
(b) Except as provided in division (J)(1)(a) of this section,
gasoline imported into this state or purchased or otherwise
acquired in this state by any person is deemed received within
this state by that person when the gasoline is withdrawn from the
container in which it was transported;
(c) Gasoline delivered or disbursed by any means from a
terminal directly to another terminal is not deemed received.
(2) With respect to motor fuel other than gasoline,
"received" or "receipt" means distributed or sold for use or used
to generate power for the operation of motor vehicles upon the
public highways or upon waters within the boundaries of this
state. All diesel fuel that is not dyed diesel fuel, regardless of
its use, shall be considered as used to generate power for the
operation of motor vehicles upon the public highways or upon
waters within the boundaries of this state when the fuel is sold
or distributed to a person other than a licensed motor fuel dealer
or to a person licensed under section 5735.026 of the Revised
Code.
(K) Motor fuel used for the operation of licensed motor
vehicles employed in the maintenance, construction, or repair of
public highways is deemed to be used for the operation of motor
vehicles upon the public highways.
(L) "Licensed motor fuel dealer" means any dealer possessing
an unrevoked motor fuel dealer's license issued by the tax
commissioner as provided in section 5735.02 of the Revised Code.
(M) "Licensed retail dealer" means any retail dealer
possessing an unrevoked retail dealer's license issued by the tax
commissioner as provided in section 5735.022 of the Revised Code.
(N) "Cents per gallon rate" means the amount computed by the
tax commissioner under section 5735.011 of the Revised Code that
is used to determine that portion of the tax levied by section
5735.05 of the Revised Code that is computed in the manner
prescribed by division (B)(2) of section 5735.06 of the Revised
Code and that is applicable for the period that begins on the
first day of July following the date on which the commissioner
makes the computation.
(O) "Retail dealer" means any person that sells or
distributes motor fuel at a retail service station located in this
state.
(P) "Retail service station" means a location from which
motor fuel is sold to the general public and is dispensed or
pumped directly into motor vehicle fuel tanks for consumption.
(Q) "Transit bus" means a motor vehicle that is operated for
public transit or paratransit service on a regular and continuing
basis within the state by or for a county, a municipal
corporation, a county transit board pursuant to sections 306.01 to
306.13 of the Revised Code, a regional transit authority pursuant
to sections 306.30 to 306.54 of the Revised Code, or a regional
transit commission pursuant to sections 306.80 to 306.90 of the
Revised Code. Public transit or paratransit service may include
fixed route, demand-responsive, or subscription bus service
transportation, but does not include shared-ride taxi service,
carpools, vanpools, jitney service, school bus transportation, or
charter or sightseeing services.
(R) "Export" means motor fuel delivered outside this state.
Motor fuel delivered outside this state by or for the seller
constitutes an export by the seller. Motor fuel delivered outside
this state by or for the purchaser constitutes an export by the
purchaser.
(S) "Import" means motor fuel delivered into this state from
outside this state. Motor fuel delivered into this state from
outside this state by or for the seller constitutes an import by
the seller. Motor fuel delivered into this state from outside this
state by or for the purchaser constitutes an import by the
purchaser.
(T) "Terminal" means a motor fuel storage or distribution
facility that is supplied by pipeline or marine vessel.
(U) "Consumer" means a buyer of motor fuel for purposes other
than resale in any form.
(V) "Bulk lot vehicle" means railroad tank cars, transport
tank trucks and tank wagons with a capacity of at least 1,400
gallons.
(W) "Licensed permissive motor fuel dealer" means any person
possessing an unrevoked permissive motor fuel dealer's license
issued by the tax commissioner under section 5735.021 of the
Revised Code.
(X) "Licensed terminal operator" means any person possessing
an unrevoked terminal operator's license issued by the tax
commissioner under section 5735.026 of the Revised Code.
(Y) "Licensed exporter" means any person possessing an
unrevoked exporter's license issued by the tax commissioner under
section 5735.026 of the Revised Code.
(Z) "Dyed diesel fuel" means any diesel fuel dyed pursuant to
regulations issued by the internal revenue service or a rule
promulgated by the tax commissioner.
(AA) "Gross gallons" means U.S. gallons without temperature
or barometric adjustments.
(BB) "Net gallons" means U.S. gallons with a temperature
adjustment to sixty degrees fahrenheit.
Sec. 5735.012. Amounts of liquid motor fuel reported under
this chapter shall be measured in gross gallons, except that
amounts reported for terminal to terminal transactions shall be
measured in net gallons and amounts reported for terminal to Ohio
licensed dealer transactions shall be measured in both net gallons
and gross gallons. Amounts of compressed natural gas shall be
measured in gallon equivalents as described in section 5735.015 of
the Revised Code.
Sec. 5735.015. For the purposes of this chapter, the
following amount of compressed natural gas shall be the equivalent
of one gallon of motor fuel:
(A) For compressed natural gas that is received through a
dispenser capable of providing a measurement in pounds, five and
sixty-six one-hundredths pounds of compressed natural gas;
(B) For compressed natural gas that is not received as
provided in division (A) of this section, one hundred twenty-six
and sixty-seven one-hundredths cubic feet of compressed natural
gas, or the amount of compressed natural gas that has a lower
heating value of one hundred fourteen thousand one hundred British
thermal units.
Sec. 5735.016. (A) Notwithstanding any other provision of
this chapter, the total combined rate of tax imposed under this
chapter upon the receipt of compressed natural gas received on or
after the first day of the first month after the effective date of
the enactment of this section and before the first day of the
sixty-first month after that effective date shall be the
following:
(1) For compressed natural gas received on or after the first
day of the first month after that effective date and before the
first day of the thirty-seventh month after that effective date,
seven cents per gallon;
(2) For compressed natural gas received on or after the first
day of the thirty-seventh month after that effective date and
before the first day of the sixty-first month after that effective
date, fourteen cents per gallon.
(B) All receipts from taxes imposed at the rates described in
division (A) of this section shall be distributed as follows:
(1) Seventeen twenty-eighths shall be distributed in the same
manner as required for receipts from the tax levied by section
5735.05 of the Revised Code.
(2) Eight twenty-eighths shall be distributed in the same
manner as required for receipts from the tax levied by section
5735.29 of the Revised Code.
(3) Two twenty-eighths shall be distributed in the same
manner as required for receipts from the tax levied by section
5735.25 of the Revised Code.
(4) One twenty-eighth shall be distributed in the same manner
as required for receipts from the tax levied by section 5735.30 of
the Revised Code.
Sec. 5739.025. As used in this section, "local tax" means a
tax imposed pursuant to section 5739.021, 5739.023, 5739.026,
5741.021, 5741.022, or 5741.023 of the Revised Code.
(A) The taxes levied by sections 5739.02 and 5741.02 of the
Revised Code shall be collected as follows:
(1) On and after July 1, 2003, and on or before June 30,
2005, in accordance with the following schedule:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.16 |
|
1¢ |
|
|
|
.17 |
|
.33 |
|
2¢ |
|
|
|
.34 |
|
.50 |
|
3¢ |
|
|
|
.51 |
|
.66 |
|
4¢ |
|
|
|
.67 |
|
.83 |
|
5¢ |
|
|
|
.84 |
|
1.00 |
|
6¢ |
|
|
If the price exceeds one dollar, the tax is six cents on each
one dollar. If the price exceeds one dollar or a multiple thereof
by not more than seventeen cents, the amount of tax is six cents
for each one dollar plus one cent. If the price exceeds one dollar
or a multiple thereof by more than seventeen cents, the amount of
tax is six cents for each one dollar plus the amount of tax for
prices eighteen cents through ninety-nine cents in accordance with
the schedule above.
(2) On and after July 1, 2005, and on and before December 31,
2005, in accordance with the following schedule:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.18 |
|
1¢ |
|
|
|
|
.19 |
|
.36 |
|
2¢ |
|
|
|
|
.37 |
|
.54 |
|
3¢ |
|
|
|
|
.55 |
|
.72 |
|
4¢ |
|
|
|
|
.73 |
|
.90 |
|
5¢ |
|
|
|
|
.91 |
|
1.09 |
|
6¢ |
|
|
|
|
1.10 |
|
1.27 |
|
7¢ |
|
|
|
|
1.28 |
|
1.46 |
|
8¢ |
|
|
|
|
1.47 |
|
1.64 |
|
9¢ |
|
|
|
|
1.65 |
|
1.82 |
|
10¢ |
|
|
|
|
1.83 |
|
2.00 |
|
11¢ |
|
|
|
If the price exceeds two dollars, the tax is eleven cents on
each two dollars. If the price exceeds two dollars or a multiple
thereof by not more than eighteen cents, the amount of tax is
eleven cents for each two dollars plus one cent. If the price
exceeds two dollars or a multiple thereof by more than eighteen
cents, the amount of tax is eleven cents for each two dollars plus
the amount of tax for prices nineteen cents through one dollar and
ninety-nine cents in accordance with the schedule above.
(B) On and after July 1, 2003, and on and before June 30,
2005, the combined taxes levied by sections 5739.02 and 5741.02
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021,
5741.022, and 5741.023 of the Revised Code shall be collected in
accordance with the following schedules:
(1) When the combined rate of state and local tax is six and
one-fourth per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.16 |
|
1¢ |
|
|
|
.17 |
|
.32 |
|
2¢ |
|
|
|
.33 |
|
.48 |
|
3¢ |
|
|
|
.49 |
|
.64 |
|
4¢ |
|
|
|
.65 |
|
.80 |
|
5¢ |
|
|
|
.81 |
|
.96 |
|
6¢ |
|
|
|
.97 |
|
1.12 |
|
7¢ |
|
|
|
1.13 |
|
1.28 |
|
8¢ |
|
|
|
1.29 |
|
1.44 |
|
9¢ |
|
|
|
1.45 |
|
1.60 |
|
10¢ |
|
|
|
1.61 |
|
1.76 |
|
11¢ |
|
|
|
1.77 |
|
1.92 |
|
12¢ |
|
|
|
1.93 |
|
2.08 |
|
13¢ |
|
|
|
2.09 |
|
2.24 |
|
14¢ |
|
|
|
2.25 |
|
2.40 |
|
15¢ |
|
|
|
2.41 |
|
2.56 |
|
16¢ |
|
|
|
2.57 |
|
2.72 |
|
17¢ |
|
|
|
2.73 |
|
2.88 |
|
18¢ |
|
|
|
2.89 |
|
3.04 |
|
19¢ |
|
|
|
3.05 |
|
3.20 |
|
20¢ |
|
|
|
3.21 |
|
3.36 |
|
21¢ |
|
|
|
3.37 |
|
3.52 |
|
22¢ |
|
|
|
3.53 |
|
3.68 |
|
23¢ |
|
|
|
3.69 |
|
3.84 |
|
24¢ |
|
|
|
3.85 |
|
4.00 |
|
25¢ |
|
|
If the price exceeds four dollars, the tax is twenty-five
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than sixteen cents, the amount of tax
is twenty-five cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
sixteen cents, the amount of tax is twenty-five cents for each
four dollars plus the amount of tax for prices seventeen cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(2) When the combined rate of state and local tax is six and
one-half per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.30 |
|
2¢ |
|
|
|
.31 |
|
.46 |
|
3¢ |
|
|
|
.47 |
|
.61 |
|
4¢ |
|
|
|
.62 |
|
.76 |
|
5¢ |
|
|
|
.77 |
|
.92 |
|
6¢ |
|
|
|
.93 |
|
1.07 |
|
7¢ |
|
|
|
1.08 |
|
1.23 |
|
8¢ |
|
|
|
1.24 |
|
1.38 |
|
9¢ |
|
|
|
1.39 |
|
1.53 |
|
10¢ |
|
|
|
1.54 |
|
1.69 |
|
11¢ |
|
|
|
1.70 |
|
1.84 |
|
12¢ |
|
|
|
1.85 |
|
2.00 |
|
13¢ |
|
|
If the price exceeds two dollars, the tax is thirteen cents
on each two dollars. If the price exceeds two dollars or a
multiple thereof by not more than fifteen cents, the amount of tax
is thirteen cents for each two dollars plus one cent. If the price
exceeds two dollars or a multiple thereof by more than fifteen
cents, the amount of tax is thirteen cents for each two dollars
plus the amount of tax for prices sixteen cents through one dollar
and ninety-nine cents in accordance with the schedule above.
(3) When the combined rate of state and local tax is six and
three-fourths per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.29 |
|
2¢ |
|
|
|
.30 |
|
.44 |
|
3¢ |
|
|
|
.45 |
|
.59 |
|
4¢ |
|
|
|
.60 |
|
.74 |
|
5¢ |
|
|
|
.75 |
|
.88 |
|
6¢ |
|
|
|
.89 |
|
1.03 |
|
7¢ |
|
|
|
1.04 |
|
1.18 |
|
8¢ |
|
|
|
1.19 |
|
1.33 |
|
9¢ |
|
|
|
1.34 |
|
1.48 |
|
10¢ |
|
|
|
1.49 |
|
1.62 |
|
11¢ |
|
|
|
1.63 |
|
1.77 |
|
12¢ |
|
|
|
1.78 |
|
1.92 |
|
13¢ |
|
|
|
1.93 |
|
2.07 |
|
14¢ |
|
|
|
2.08 |
|
2.22 |
|
15¢ |
|
|
|
2.23 |
|
2.37 |
|
16¢ |
|
|
|
2.38 |
|
2.51 |
|
17¢ |
|
|
|
2.52 |
|
2.66 |
|
18¢ |
|
|
|
2.67 |
|
2.81 |
|
19¢ |
|
|
|
2.82 |
|
2.96 |
|
20¢ |
|
|
|
2.97 |
|
3.11 |
|
21¢ |
|
|
|
3.12 |
|
3.25 |
|
22¢ |
|
|
|
3.26 |
|
3.40 |
|
23¢ |
|
|
|
3.41 |
|
3.55 |
|
24¢ |
|
|
|
3.56 |
|
3.70 |
|
25¢ |
|
|
|
3.71 |
|
3.85 |
|
26¢ |
|
|
|
3.86 |
|
4.00 |
|
27¢ |
|
|
If the price exceeds four dollars, the tax is twenty-seven
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than fourteen cents, the amount of
tax is twenty-seven cents for each four dollars plus one cent. If
the price exceeds four dollars or a multiple thereof by more than
fourteen but by not more than twenty-nine cents, the amount of tax
is twenty-seven cents for each four dollars plus two cents. If the
price exceeds four dollars or a multiple thereof by more than
twenty-nine cents the amount of tax is twenty-seven cents for each
four dollars plus the amount of tax for prices thirty cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(4) When the combined rate of state and local tax is seven
per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.28 |
|
2¢ |
|
|
|
.29 |
|
.42 |
|
3¢ |
|
|
|
.43 |
|
.57 |
|
4¢ |
|
|
|
.58 |
|
.71 |
|
5¢ |
|
|
|
.72 |
|
.85 |
|
6¢ |
|
|
|
.86 |
|
1.00 |
|
7¢ |
|
|
If the price exceeds one dollar, the tax is seven cents on
each one dollar. If the price exceeds one dollar or a multiple
thereof by not more than fifteen cents, the amount of tax is seven
cents for each one dollar plus one cent. If the price exceeds one
dollar or a multiple thereof by more than fifteen cents, the
amount of tax is seven cents for each one dollar plus the amount
of tax for prices sixteen cents through ninety-nine cents in
accordance with the schedule above.
(5) When the combined rate of state and local tax is seven
and one-fourth per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.27 |
|
2¢ |
|
|
|
.28 |
|
.41 |
|
3¢ |
|
|
|
.42 |
|
.55 |
|
4¢ |
|
|
|
.56 |
|
.68 |
|
5¢ |
|
|
|
.69 |
|
.82 |
|
6¢ |
|
|
|
.83 |
|
.96 |
|
7¢ |
|
|
|
.97 |
|
1.10 |
|
8¢ |
|
|
|
1.11 |
|
1.24 |
|
9¢ |
|
|
|
1.25 |
|
1.37 |
|
10¢ |
|
|
|
1.38 |
|
1.51 |
|
11¢ |
|
|
|
1.52 |
|
1.65 |
|
12¢ |
|
|
|
1.66 |
|
1.79 |
|
13¢ |
|
|
|
1.80 |
|
1.93 |
|
14¢ |
|
|
|
1.94 |
|
2.06 |
|
15¢ |
|
|
|
2.07 |
|
2.20 |
|
16¢ |
|
|
|
2.21 |
|
2.34 |
|
17¢ |
|
|
|
2.35 |
|
2.48 |
|
18¢ |
|
|
|
2.49 |
|
2.62 |
|
19¢ |
|
|
|
2.63 |
|
2.75 |
|
20¢ |
|
|
|
2.76 |
|
2.89 |
|
21¢ |
|
|
|
2.90 |
|
3.03 |
|
22¢ |
|
|
|
3.04 |
|
3.17 |
|
23¢ |
|
|
|
3.18 |
|
3.31 |
|
24¢ |
|
|
|
3.32 |
|
3.44 |
|
25¢ |
|
|
|
3.45 |
|
3.58 |
|
26¢ |
|
|
|
3.59 |
|
3.72 |
|
27¢ |
|
|
|
3.73 |
|
3.86 |
|
28¢ |
|
|
|
3.87 |
|
4.00 |
|
29¢ |
|
|
If the price exceeds four dollars, the tax is twenty-nine
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than thirteen cents, the amount of
tax is twenty-nine cents for each four dollars plus one cent. If
the price exceeds four dollars or a multiple thereof by more than
thirteen cents but by not more than twenty-seven cents, the amount
of tax is twenty-nine cents for each four dollars plus two cents.
If the price exceeds four dollars or a multiple thereof by more
than twenty-seven cents, the amount of tax is twenty-nine cents
for each four dollars plus the amount of tax for prices
twenty-eight cents through three dollars and ninety-nine cents in
accordance with the schedule above.
(6) When the combined rate of state and local tax is seven
and one-half per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.26 |
|
2¢ |
|
|
|
.27 |
|
.40 |
|
3¢ |
|
|
|
.41 |
|
.53 |
|
4¢ |
|
|
|
.54 |
|
.65 |
|
5¢ |
|
|
|
.66 |
|
.80 |
|
6¢ |
|
|
|
.81 |
|
.93 |
|
7¢ |
|
|
|
.94 |
|
1.06 |
|
8¢ |
|
|
|
1.07 |
|
1.20 |
|
9¢ |
|
|
|
1.21 |
|
1.33 |
|
10¢ |
|
|
|
1.34 |
|
1.46 |
|
11¢ |
|
|
|
1.47 |
|
1.60 |
|
12¢ |
|
|
|
1.61 |
|
1.73 |
|
13¢ |
|
|
|
1.74 |
|
1.86 |
|
14¢ |
|
|
|
1.87 |
|
2.00 |
|
15¢ |
|
|
If the price exceeds two dollars, the tax is fifteen cents on
each two dollars. If the price exceeds two dollars or a multiple
thereof by not more than fifteen cents, the amount of tax is
fifteen cents for each two dollars plus one cent. If the price
exceeds two dollars or a multiple thereof by more than fifteen
cents, the amount of tax is fifteen cents for each two dollars
plus the amount of tax for prices sixteen cents through one dollar
and ninety-nine cents in accordance with the schedule above.
(7) When the combined rate of state and local tax is seven
and three-fourths per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.25 |
|
2¢ |
|
|
|
.26 |
|
.38 |
|
3¢ |
|
|
|
.39 |
|
.51 |
|
4¢ |
|
|
|
.52 |
|
.64 |
|
5¢ |
|
|
|
.65 |
|
.77 |
|
6¢ |
|
|
|
.78 |
|
.90 |
|
7¢ |
|
|
|
.91 |
|
1.03 |
|
8¢ |
|
|
|
1.04 |
|
1.16 |
|
9¢ |
|
|
|
1.17 |
|
1.29 |
|
10¢ |
|
|
|
1.30 |
|
1.41 |
|
11¢ |
|
|
|
1.42 |
|
1.54 |
|
12¢ |
|
|
|
1.55 |
|
1.67 |
|
13¢ |
|
|
|
1.68 |
|
1.80 |
|
14¢ |
|
|
|
1.81 |
|
1.93 |
|
15¢ |
|
|
|
1.94 |
|
2.06 |
|
16¢ |
|
|
|
2.07 |
|
2.19 |
|
17¢ |
|
|
|
2.20 |
|
2.32 |
|
18¢ |
|
|
|
2.33 |
|
2.45 |
|
19¢ |
|
|
|
2.46 |
|
2.58 |
|
20¢ |
|
|
|
2.59 |
|
2.70 |
|
21¢ |
|
|
|
2.71 |
|
2.83 |
|
22¢ |
|
|
|
2.84 |
|
2.96 |
|
23¢ |
|
|
|
2.97 |
|
3.09 |
|
24¢ |
|
|
|
3.10 |
|
3.22 |
|
25¢ |
|
|
|
3.23 |
|
3.35 |
|
26¢ |
|
|
|
3.36 |
|
3.48 |
|
27¢ |
|
|
|
3.49 |
|
3.61 |
|
28¢ |
|
|
|
3.62 |
|
3.74 |
|
29¢ |
|
|
|
3.75 |
|
3.87 |
|
30¢ |
|
|
|
3.88 |
|
4.00 |
|
31¢ |
|
|
If the price exceeds four dollars, the tax is thirty-one
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than twelve cents, the amount of tax
is thirty-one cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
twelve cents but by not more than twenty-five cents, the amount of
tax is thirty-one cents for each four dollars plus two cents. If
the price exceeds four dollars or a multiple thereof by more than
twenty-five cents, the amount of tax is thirty-one cents for each
four dollars plus the amount of tax for prices twenty-six cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(8) When the combined rate of state and local tax is eight
per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.25 |
|
2¢ |
|
|
|
.26 |
|
.37 |
|
3¢ |
|
|
|
.38 |
|
.50 |
|
4¢ |
|
|
|
.51 |
|
.62 |
|
5¢ |
|
|
|
.63 |
|
.75 |
|
6¢ |
|
|
|
.76 |
|
.87 |
|
7¢ |
|
|
|
.88 |
|
1.00 |
|
8¢ |
|
|
If the price exceeds one dollar, the tax is eight cents on
each one dollar. If the price exceeds one dollar or a multiple
thereof by not more than twelve cents, the amount of tax is eight
cents for each one dollar plus one cent. If the price exceeds one
dollar or a multiple thereof by more than twelve cents but not
more than twenty-five cents, the amount of tax is eight cents for
each one dollar plus two cents. If the price exceeds one dollar or
a multiple thereof by more than twenty-five cents, the amount of
tax is eight cents for each one dollar plus the amount of tax for
prices twenty-six cents through ninety-nine cents in accordance
with the schedule above.
(9) When the combined rate of state and local tax is eight
and one-fourth per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.24 |
|
2¢ |
|
|
|
.25 |
|
.36 |
|
3¢ |
|
|
|
.37 |
|
.48 |
|
4¢ |
|
|
|
.49 |
|
.60 |
|
5¢ |
|
|
|
.61 |
|
.72 |
|
6¢ |
|
|
|
.73 |
|
.84 |
|
7¢ |
|
|
|
.85 |
|
.96 |
|
8¢ |
|
|
|
.97 |
|
1.09 |
|
9¢ |
|
|
|
1.10 |
|
1.21 |
|
10¢ |
|
|
|
1.22 |
|
1.33 |
|
11¢ |
|
|
|
1.34 |
|
1.45 |
|
12¢ |
|
|
|
1.46 |
|
1.57 |
|
13¢ |
|
|
|
1.58 |
|
1.69 |
|
14¢ |
|
|
|
1.70 |
|
1.81 |
|
15¢ |
|
|
|
1.82 |
|
1.93 |
|
16¢ |
|
|
|
1.94 |
|
2.06 |
|
17¢ |
|
|
|
2.07 |
|
2.18 |
|
18¢ |
|
|
|
2.19 |
|
2.30 |
|
19¢ |
|
|
|
2.31 |
|
2.42 |
|
20¢ |
|
|
|
2.43 |
|
2.54 |
|
21¢ |
|
|
|
2.55 |
|
2.66 |
|
22¢ |
|
|
|
2.67 |
|
2.78 |
|
23¢ |
|
|
|
2.79 |
|
2.90 |
|
24¢ |
|
|
|
2.91 |
|
3.03 |
|
25¢ |
|
|
|
3.04 |
|
3.15 |
|
26¢ |
|
|
|
3.16 |
|
3.27 |
|
27¢ |
|
|
|
3.28 |
|
3.39 |
|
28¢ |
|
|
|
3.40 |
|
3.51 |
|
29¢ |
|
|
|
3.52 |
|
3.63 |
|
30¢ |
|
|
|
3.64 |
|
3.75 |
|
31¢ |
|
|
|
3.76 |
|
3.87 |
|
32¢ |
|
|
|
3.88 |
|
4.00 |
|
33¢ |
|
|
If the price exceeds four dollars, the tax is thirty-three
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than eleven cents, the amount of tax
is thirty-three cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
eleven cents but by not more than twenty-four cents, the amount of
tax is thirty-three cents for each four dollars plus two cents. If
the price exceeds four dollars or a multiple thereof by more than
twenty-four cents, the amount of tax is thirty-three cents for
each four dollars plus the amount of tax for prices twenty-six
cents through three dollars and ninety-nine cents in accordance
with the schedule above.
(10) When the combined rate of state and local tax is eight
and one-half per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.23 |
|
2¢ |
|
|
|
.24 |
|
.35 |
|
3¢ |
|
|
|
.36 |
|
.47 |
|
4¢ |
|
|
|
.48 |
|
.58 |
|
5¢ |
|
|
|
.59 |
|
.70 |
|
6¢ |
|
|
|
.71 |
|
.82 |
|
7¢ |
|
|
|
.83 |
|
.94 |
|
8¢ |
|
|
|
.95 |
|
1.05 |
|
9¢ |
|
|
|
1.06 |
|
1.17 |
|
10¢ |
|
|
|
1.18 |
|
1.29 |
|
11¢ |
|
|
|
1.30 |
|
1.41 |
|
12¢ |
|
|
|
1.42 |
|
1.52 |
|
13¢ |
|
|
|
1.53 |
|
1.64 |
|
14¢ |
|
|
|
1.65 |
|
1.76 |
|
15¢ |
|
|
|
1.77 |
|
1.88 |
|
16¢ |
|
|
|
1.89 |
|
2.00 |
|
17¢ |
|
|
If the price exceeds two dollars, the tax is seventeen cents
on each two dollars. If the price exceeds two dollars or a
multiple thereof by not more than eleven cents, the amount of tax
is seventeen cents for each two dollars plus one cent. If the
price exceeds two dollars or a multiple thereof by more than
eleven cents but by not more than twenty-three cents, the amount
of tax is seventeen cents for each two dollars plus two cents. If
the price exceeds two dollars or a multiple thereof by more than
twenty-three cents, the amount of tax is seventeen cents for each
two dollars plus the amount of tax for prices twenty-four cents
through one dollar and ninety-nine cents in accordance with the
schedule above.
(11) When the combined rate of state and local tax is eight
and three-fourths per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.22 |
|
2¢ |
|
|
|
.23 |
|
.34 |
|
3¢ |
|
|
|
.35 |
|
.45 |
|
4¢ |
|
|
|
.46 |
|
.57 |
|
5¢ |
|
|
|
.58 |
|
.68 |
|
6¢ |
|
|
|
.69 |
|
.80 |
|
7¢ |
|
|
|
.81 |
|
.91 |
|
8¢ |
|
|
|
.92 |
|
1.02 |
|
9¢ |
|
|
|
1.03 |
|
1.14 |
|
10¢ |
|
|
|
1.15 |
|
1.25 |
|
11¢ |
|
|
|
1.26 |
|
1.37 |
|
12¢ |
|
|
|
1.38 |
|
1.48 |
|
13¢ |
|
|
|
1.49 |
|
1.60 |
|
14¢ |
|
|
|
1.61 |
|
1.71 |
|
15¢ |
|
|
|
1.72 |
|
1.82 |
|
16¢ |
|
|
|
1.83 |
|
1.94 |
|
17¢ |
|
|
|
1.95 |
|
2.05 |
|
18¢ |
|
|
|
2.06 |
|
2.17 |
|
19¢ |
|
|
|
2.18 |
|
2.28 |
|
20¢ |
|
|
|
2.29 |
|
2.40 |
|
21¢ |
|
|
|
2.41 |
|
2.51 |
|
22¢ |
|
|
|
2.52 |
|
2.62 |
|
23¢ |
|
|
|
2.63 |
|
2.74 |
|
24¢ |
|
|
|
2.75 |
|
2.85 |
|
25¢ |
|
|
|
2.86 |
|
2.97 |
|
26¢ |
|
|
|
2.98 |
|
3.08 |
|
27¢ |
|
|
|
3.09 |
|
3.20 |
|
28¢ |
|
|
|
3.21 |
|
3.31 |
|
29¢ |
|
|
|
3.32 |
|
3.42 |
|
30¢ |
|
|
|
3.43 |
|
3.54 |
|
31¢ |
|
|
|
3.55 |
|
3.65 |
|
32¢ |
|
|
|
3.66 |
|
3.77 |
|
33¢ |
|
|
|
3.78 |
|
3.88 |
|
34¢ |
|
|
|
3.89 |
|
4.00 |
|
35¢ |
|
|
If the price exceeds four dollars, the tax is thirty-five
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than eleven cents, the amount of tax
is thirty-five cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
eleven cents but by not more than twenty-two cents, the amount of
tax is thirty-five cents for each four dollars plus two cents. If
the price exceeds four dollars or a multiple thereof by more than
twenty-two cents, the amount of tax is thirty-five cents for each
four dollars plus the amount of tax for prices twenty-three cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(12) When the combined rate of state and local tax is nine
per cent:
If the price
| The amount of
| |
|
is at least
| But not more than
| the tax is
| |
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
.16 |
|
.22 |
|
2¢ |
|
|
|
.23 |
|
.33 |
|
3¢ |
|
|
|
.34 |
|
.44 |
|
4¢ |
|
|
|
.45 |
|
.55 |
|
5¢ |
|
|
|
.56 |
|
.66 |
|
6¢ |
|
|
|
.67 |
|
.77 |
|
7¢ |
|
|
|
.78 |
|
.88 |
|
8¢ |
|
|
|
.89 |
|
1.00 |
|
9¢ |
|
|
If the price exceeds one dollar, the tax is nine cents on
each one dollar. If the price exceeds one dollar or a multiple
thereof by not more than eleven cents, the amount of tax is nine
cents for each one dollar plus one cent. If the price exceeds one
dollar or a multiple thereof by more than eleven cents but by not
more than twenty-two cents, the amount of tax is nine cents for
each one dollar plus two cents. If the price exceeds one dollar or
a multiple thereof by more than twenty-two cents, the amount of
tax is nine cents for each one dollar plus the amount of tax for
prices twenty-three cents through ninety-nine cents in accordance
with the schedule above.
(C) On and after July 1, 2005, and on and before December 31,
2005, the combined taxes levied by sections 5739.02 and 5741.02
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021,
5741.022, and 5741.023 of the Revised Code shall be collected in
accordance with the following schedules:
(1) When the total rate of local tax is one-fourth per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.17 |
|
1¢ |
|
|
|
|
.18 |
|
.34 |
|
2¢ |
|
|
|
|
.35 |
|
.52 |
|
3¢ |
|
|
|
|
.53 |
|
.69 |
|
4¢ |
|
|
|
|
.70 |
|
.86 |
|
5¢ |
|
|
|
|
.87 |
|
1.04 |
|
6¢ |
|
|
|
|
1.05 |
|
1.21 |
|
7¢ |
|
|
|
|
1.22 |
|
1.39 |
|
8¢ |
|
|
|
|
1.40 |
|
1.56 |
|
9¢ |
|
|
|
|
1.57 |
|
1.73 |
|
10¢ |
|
|
|
|
1.74 |
|
1.91 |
|
11¢ |
|
|
|
|
1.92 |
|
2.08 |
|
12¢ |
|
|
|
|
2.09 |
|
2.26 |
|
13¢ |
|
|
|
|
2.27 |
|
2.43 |
|
14¢ |
|
|
|
|
2.44 |
|
2.60 |
|
15¢ |
|
|
|
|
2.61 |
|
2.78 |
|
16¢ |
|
|
|
|
2.79 |
|
2.95 |
|
17¢ |
|
|
|
|
2.96 |
|
3.13 |
|
18¢ |
|
|
|
|
3.14 |
|
3.30 |
|
19¢ |
|
|
|
|
3.31 |
|
3.47 |
|
20¢ |
|
|
|
|
3.48 |
|
3.65 |
|
21¢ |
|
|
|
|
3.66 |
|
3.82 |
|
22¢ |
|
|
|
|
3.83 |
|
4.00 |
|
23¢ |
|
|
|
If the price exceeds four dollars, the tax is twenty-three
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than seventeen cents, the amount of
tax is twenty-three cents for each four dollars plus one cent. If
the price exceeds four dollars or a multiple thereof by more than
seventeen cents, the amount of tax is twenty-three cents for each
four dollars plus the amount of tax for prices eighteen cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(2) When the combined rate of local tax is one-half per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.17 |
|
1¢ |
|
|
|
|
.18 |
|
.34 |
|
2¢ |
|
|
|
|
.35 |
|
.50 |
|
3¢ |
|
|
|
|
.51 |
|
.67 |
|
4¢ |
|
|
|
|
.68 |
|
.83 |
|
5¢ |
|
|
|
|
.84 |
|
1.00 |
|
6¢ |
|
|
|
If the price exceeds one dollar, the tax is six cents on each
one dollar. If the price exceeds one dollar or a multiple thereof
by not more than seventeen cents, the amount of tax is six cents
for each one dollar plus one cent. If the price exceeds one dollar
or a multiple thereof by more than seventeen cents, the amount of
tax is six cents for each one dollar plus the amount of tax for
prices eighteen cents through ninety-nine cents in accordance with
the schedule above.
(3) When the combined rate of local tax is three-fourths per
cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.16 |
|
1¢ |
|
|
|
|
.17 |
|
.32 |
|
2¢ |
|
|
|
|
.33 |
|
.48 |
|
3¢ |
|
|
|
|
.49 |
|
.64 |
|
4¢ |
|
|
|
|
.65 |
|
.80 |
|
5¢ |
|
|
|
|
.81 |
|
.96 |
|
6¢ |
|
|
|
|
.97 |
|
1.12 |
|
7¢ |
|
|
|
|
1.13 |
|
1.28 |
|
8¢ |
|
|
|
|
1.29 |
|
1.44 |
|
9¢ |
|
|
|
|
1.45 |
|
1.60 |
|
10¢ |
|
|
|
|
1.61 |
|
1.76 |
|
11¢ |
|
|
|
|
1.77 |
|
1.92 |
|
12¢ |
|
|
|
|
1.93 |
|
2.08 |
|
13¢ |
|
|
|
|
2.09 |
|
2.24 |
|
14¢ |
|
|
|
|
2.25 |
|
2.40 |
|
15¢ |
|
|
|
|
2.41 |
|
2.56 |
|
16¢ |
|
|
|
|
2.57 |
|
2.72 |
|
17¢ |
|
|
|
|
2.73 |
|
2.88 |
|
18¢ |
|
|
|
|
2.89 |
|
3.04 |
|
19¢ |
|
|
|
|
3.05 |
|
3.20 |
|
20¢ |
|
|
|
|
3.21 |
|
3.36 |
|
21¢ |
|
|
|
|
3.37 |
|
3.52 |
|
22¢ |
|
|
|
|
3.53 |
|
3.68 |
|
23¢ |
|
|
|
|
3.69 |
|
3.84 |
|
24¢ |
|
|
|
|
3.85 |
|
4.00 |
|
25¢ |
|
|
|
If the price exceeds four dollars, the tax is twenty-five
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than sixteen cents, the amount of tax
is twenty-five cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
sixteen cents, the amount of tax is twenty-five cents for each
four dollars plus the amount of tax for prices seventeen cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(4) When the combined rate of local tax is one per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.30 |
|
2¢ |
|
|
|
|
.31 |
|
.46 |
|
3¢ |
|
|
|
|
.47 |
|
.61 |
|
4¢ |
|
|
|
|
.62 |
|
.76 |
|
5¢ |
|
|
|
|
.77 |
|
.92 |
|
6¢ |
|
|
|
|
.93 |
|
1.07 |
|
7¢ |
|
|
|
|
1.08 |
|
1.23 |
|
8¢ |
|
|
|
|
1.24 |
|
1.38 |
|
9¢ |
|
|
|
|
1.39 |
|
1.53 |
|
10¢ |
|
|
|
|
1.54 |
|
1.69 |
|
11¢ |
|
|
|
|
1.70 |
|
1.84 |
|
12¢ |
|
|
|
|
1.85 |
|
2.00 |
|
13¢ |
|
|
|
If the price exceeds two dollars, the tax is thirteen cents
on each two dollars. If the price exceeds two dollars or a
multiple thereof by not more than fifteen cents, the amount of tax
is thirteen cents for each two dollars plus one cent. If the price
exceeds two dollars or a multiple thereof by more than fifteen
cents, the amount of tax is thirteen cents for each two dollars
plus the amount of tax for prices sixteen cents through one dollar
and ninety-nine cents in accordance with the schedule above.
(5) When the combined rate of local tax is one and one-fourth
per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.29 |
|
2¢ |
|
|
|
|
.30 |
|
.44 |
|
3¢ |
|
|
|
|
.45 |
|
.59 |
|
4¢ |
|
|
|
|
.60 |
|
.74 |
|
5¢ |
|
|
|
|
.75 |
|
.88 |
|
6¢ |
|
|
|
|
.89 |
|
1.03 |
|
7¢ |
|
|
|
|
1.04 |
|
1.18 |
|
8¢ |
|
|
|
|
1.19 |
|
1.33 |
|
9¢ |
|
|
|
|
1.34 |
|
1.48 |
|
10¢ |
|
|
|
|
1.49 |
|
1.62 |
|
11¢ |
|
|
|
|
1.63 |
|
1.77 |
|
12¢ |
|
|
|
|
1.78 |
|
1.92 |
|
13¢ |
|
|
|
|
1.93 |
|
2.07 |
|
14¢ |
|
|
|
|
2.08 |
|
2.22 |
|
15¢ |
|
|
|
|
2.23 |
|
2.37 |
|
16¢ |
|
|
|
|
2.38 |
|
2.51 |
|
17¢ |
|
|
|
|
2.52 |
|
2.66 |
|
18¢ |
|
|
|
|
2.67 |
|
2.81 |
|
19¢ |
|
|
|
|
2.82 |
|
2.96 |
|
20¢ |
|
|
|
|
2.97 |
|
3.11 |
|
21¢ |
|
|
|
|
3.12 |
|
3.25 |
|
22¢ |
|
|
|
|
3.26 |
|
3.40 |
|
23¢ |
|
|
|
|
3.41 |
|
3.55 |
|
24¢ |
|
|
|
|
3.56 |
|
3.70 |
|
25¢ |
|
|
|
|
3.71 |
|
3.85 |
|
26¢ |
|
|
|
|
3.86 |
|
4.00 |
|
27¢ |
|
|
|
If the price exceeds four dollars, the tax is twenty-seven
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than fourteen cents, the amount of
tax is twenty-seven cents for each four dollars plus one cent. If
the price exceeds four dollars or a multiple thereof by more than
fourteen but by not more than twenty-nine cents, the amount of tax
is twenty-seven cents for each four dollars plus two cents. If the
price exceeds four dollars or a multiple thereof by more than
twenty-nine cents the amount of tax is twenty-seven cents for each
four dollars plus the amount of tax for prices thirty cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(6) When the combined rate of local tax is one and one-half
per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.28 |
|
2¢ |
|
|
|
|
.29 |
|
.42 |
|
3¢ |
|
|
|
|
.43 |
|
.57 |
|
4¢ |
|
|
|
|
.58 |
|
.71 |
|
5¢ |
|
|
|
|
.72 |
|
.85 |
|
6¢ |
|
|
|
|
.86 |
|
1.00 |
|
7¢ |
|
|
|
If the price exceeds one dollar, the tax is seven cents on
each one dollar. If the price exceeds one dollar or a multiple
thereof by not more than fifteen cents, the amount of tax is seven
cents for each one dollar plus one cent. If the price exceeds one
dollar or a multiple thereof by more than fifteen cents, the
amount of tax is seven cents for each one dollar plus the amount
of tax for prices sixteen cents through ninety-nine cents in
accordance with the schedule above.
(7) When the combined rate of local tax is one and
three-fourths per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.27 |
|
2¢ |
|
|
|
|
.28 |
|
.41 |
|
3¢ |
|
|
|
|
.42 |
|
.55 |
|
4¢ |
|
|
|
|
.56 |
|
.68 |
|
5¢ |
|
|
|
|
.69 |
|
.82 |
|
6¢ |
|
|
|
|
.83 |
|
.96 |
|
7¢ |
|
|
|
|
.97 |
|
1.10 |
|
8¢ |
|
|
|
|
1.11 |
|
1.24 |
|
9¢ |
|
|
|
|
1.25 |
|
1.37 |
|
10¢ |
|
|
|
|
1.38 |
|
1.51 |
|
11¢ |
|
|
|
|
1.52 |
|
1.65 |
|
12¢ |
|
|
|
|
1.66 |
|
1.79 |
|
13¢ |
|
|
|
|
1.80 |
|
1.93 |
|
14¢ |
|
|
|
|
1.94 |
|
2.06 |
|
15¢ |
|
|
|
|
2.07 |
|
2.20 |
|
16¢ |
|
|
|
|
2.21 |
|
2.34 |
|
17¢ |
|
|
|
|
2.35 |
|
2.48 |
|
18¢ |
|
|
|
|
2.49 |
|
2.62 |
|
19¢ |
|
|
|
|
2.63 |
|
2.75 |
|
20¢ |
|
|
|
|
2.76 |
|
2.89 |
|
21¢ |
|
|
|
|
2.90 |
|
3.03 |
|
22¢ |
|
|
|
|
3.04 |
|
3.17 |
|
23¢ |
|
|
|
|
3.18 |
|
3.31 |
|
24¢ |
|
|
|
|
3.32 |
|
3.44 |
|
25¢ |
|
|
|
|
3.45 |
|
3.58 |
|
26¢ |
|
|
|
|
3.59 |
|
3.72 |
|
27¢ |
|
|
|
|
3.73 |
|
3.86 |
|
28¢ |
|
|
|
|
3.87 |
|
4.00 |
|
29¢ |
|
|
|
If the price exceeds four dollars, the tax is twenty-nine
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than thirteen cents, the amount of
tax is twenty-nine cents for each four dollars plus one cent. If
the price exceeds four dollars or a multiple thereof by more than
thirteen cents but by not more than twenty-seven cents, the amount
of tax is twenty-nine cents for each four dollars plus two cents.
If the price exceeds four dollars or a multiple thereof by more
than twenty-seven cents, the amount of tax is twenty-nine cents
for each four dollars plus the amount of tax for prices
twenty-eight cents through three dollars and ninety-nine cents in
accordance with the schedule above.
(8) When the combined rate of local tax is two per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.26 |
|
2¢ |
|
|
|
|
.27 |
|
.40 |
|
3¢ |
|
|
|
|
.41 |
|
.53 |
|
4¢ |
|
|
|
|
.54 |
|
.65 |
|
5¢ |
|
|
|
|
.66 |
|
.80 |
|
6¢ |
|
|
|
|
.81 |
|
.93 |
|
7¢ |
|
|
|
|
.94 |
|
1.06 |
|
8¢ |
|
|
|
|
1.07 |
|
1.20 |
|
9¢ |
|
|
|
|
1.21 |
|
1.33 |
|
10¢ |
|
|
|
|
1.34 |
|
1.46 |
|
11¢ |
|
|
|
|
1.47 |
|
1.60 |
|
12¢ |
|
|
|
|
1.61 |
|
1.73 |
|
13¢ |
|
|
|
|
1.74 |
|
1.86 |
|
14¢ |
|
|
|
|
1.87 |
|
2.00 |
|
15¢ |
|
|
|
If the price exceeds two dollars, the tax is fifteen cents on
each two dollars. If the price exceeds two dollars or a multiple
thereof by not more than fifteen cents, the amount of tax is
fifteen cents for each two dollars plus one cent. If the price
exceeds two dollars or a multiple thereof by more than fifteen
cents, the amount of tax is fifteen cents for each two dollars
plus the amount of tax for prices sixteen cents through one dollar
and ninety-nine cents in accordance with the schedule above.
(9) When the combined rate of local tax is two and one-fourth
per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.25 |
|
2¢ |
|
|
|
|
.26 |
|
.38 |
|
3¢ |
|
|
|
|
.39 |
|
.51 |
|
4¢ |
|
|
|
|
.52 |
|
.64 |
|
5¢ |
|
|
|
|
.65 |
|
.77 |
|
6¢ |
|
|
|
|
.78 |
|
.90 |
|
7¢ |
|
|
|
|
.91 |
|
1.03 |
|
8¢ |
|
|
|
|
1.04 |
|
1.16 |
|
9¢ |
|
|
|
|
1.17 |
|
1.29 |
|
10¢ |
|
|
|
|
1.30 |
|
1.41 |
|
11¢ |
|
|
|
|
1.42 |
|
1.54 |
|
12¢ |
|
|
|
|
1.55 |
|
1.67 |
|
13¢ |
|
|
|
|
1.68 |
|
1.80 |
|
14¢ |
|
|
|
|
1.81 |
|
1.93 |
|
15¢ |
|
|
|
|
1.94 |
|
2.06 |
|
16¢ |
|
|
|
|
2.07 |
|
2.19 |
|
17¢ |
|
|
|
|
2.20 |
|
2.32 |
|
18¢ |
|
|
|
|
2.33 |
|
2.45 |
|
19¢ |
|
|
|
|
2.46 |
|
2.58 |
|
20¢ |
|
|
|
|
2.59 |
|
2.70 |
|
21¢ |
|
|
|
|
2.71 |
|
2.83 |
|
22¢ |
|
|
|
|
2.84 |
|
2.96 |
|
23¢ |
|
|
|
|
2.97 |
|
3.09 |
|
24¢ |
|
|
|
|
3.10 |
|
3.22 |
|
25¢ |
|
|
|
|
3.23 |
|
3.35 |
|
26¢ |
|
|
|
|
3.36 |
|
3.48 |
|
27¢ |
|
|
|
|
3.49 |
|
3.61 |
|
28¢ |
|
|
|
|
3.62 |
|
3.74 |
|
29¢ |
|
|
|
|
3.75 |
|
3.87 |
|
30¢ |
|
|
|
|
3.88 |
|
4.00 |
|
31¢ |
|
|
|
If the price exceeds four dollars, the tax is thirty-one
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than twelve cents, the amount of tax
is thirty-one cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
twelve cents but not more than twenty-five cents, the amount of
tax is thirty-one cents for each four dollars plus two cents. If
the price exceeds four dollars or a multiple thereof by more than
twenty-five cents, the amount of tax is thirty-one cents for each
four dollars plus the amount of tax for prices twenty-six cents
through three dollars and ninety-nine cents in accordance with the
schedule above.
(10) When the combined rate of local tax is two and one-half
per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.25 |
|
2¢ |
|
|
|
|
.26 |
|
.37 |
|
3¢ |
|
|
|
|
.38 |
|
.50 |
|
4¢ |
|
|
|
|
.51 |
|
.62 |
|
5¢ |
|
|
|
|
.63 |
|
.75 |
|
6¢ |
|
|
|
|
.76 |
|
.87 |
|
7¢ |
|
|
|
|
.88 |
|
1.00 |
|
8¢ |
|
|
|
If the price exceeds one dollar, the tax is eight cents on
each one dollar. If the price exceeds one dollar or a multiple
thereof by not more than twelve cents, the amount of tax is eight
cents for each one dollar plus one cent. If the price exceeds one
dollar or a multiple thereof by more than twelve cents but not
more than twenty-five cents, the amount of tax is eight cents for
each one dollar plus two cents. If the price exceeds one dollar or
a multiple thereof by more than twenty-five cents, the amount of
tax is eight cents for each one dollar plus the amount of tax for
prices twenty-six cents through ninety-nine cents in accordance
with the schedule above.
(11) When the combined rate of local tax is two and
three-fourths per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.24 |
|
2¢ |
|
|
|
|
.25 |
|
.36 |
|
3¢ |
|
|
|
|
.37 |
|
.48 |
|
4¢ |
|
|
|
|
.49 |
|
.60 |
|
5¢ |
|
|
|
|
.61 |
|
.72 |
|
6¢ |
|
|
|
|
.73 |
|
.84 |
|
7¢ |
|
|
|
|
.85 |
|
.96 |
|
8¢ |
|
|
|
|
.97 |
|
1.09 |
|
9¢ |
|
|
|
|
1.10 |
|
1.21 |
|
10¢ |
|
|
|
|
1.22 |
|
1.33 |
|
11¢ |
|
|
|
|
1.34 |
|
1.45 |
|
12¢ |
|
|
|
|
1.46 |
|
1.57 |
|
13¢ |
|
|
|
|
1.58 |
|
1.69 |
|
14¢ |
|
|
|
|
1.70 |
|
1.81 |
|
15¢ |
|
|
|
|
1.82 |
|
1.93 |
|
16¢ |
|
|
|
|
1.94 |
|
2.06 |
|
17¢ |
|
|
|
|
2.07 |
|
2.18 |
|
18¢ |
|
|
|
|
2.19 |
|
2.30 |
|
19¢ |
|
|
|
|
2.31 |
|
2.42 |
|
20¢ |
|
|
|
|
2.43 |
|
2.54 |
|
21¢ |
|
|
|
|
2.55 |
|
2.66 |
|
22¢ |
|
|
|
|
2.67 |
|
2.78 |
|
23¢ |
|
|
|
|
2.79 |
|
2.90 |
|
24¢ |
|
|
|
|
2.91 |
|
3.03 |
|
25¢ |
|
|
|
|
3.04 |
|
3.15 |
|
26¢ |
|
|
|
|
3.16 |
|
3.27 |
|
27¢ |
|
|
|
|
3.28 |
|
3.39 |
|
28¢ |
|
|
|
|
3.40 |
|
3.51 |
|
29¢ |
|
|
|
|
3.52 |
|
3.63 |
|
30¢ |
|
|
|
|
3.64 |
|
3.75 |
|
31¢ |
|
|
|
|
3.76 |
|
3.87 |
|
32¢ |
|
|
|
|
3.88 |
|
4.00 |
|
33¢ |
|
|
|
If the price exceeds four dollars, the tax is thirty-three
cents on each four dollars. If the price exceeds four dollars or a
multiple thereof by not more than eleven cents, the amount of tax
is thirty-three cents for each four dollars plus one cent. If the
price exceeds four dollars or a multiple thereof by more than
eleven cents but not more than twenty-four cents, the amount of
tax is thirty-three cents for each four dollars plus two cents. If
the price exceeds four dollars or a multiple thereof by more than
twenty-four cents, the amount of tax is thirty-three cents for
each four dollars plus the amount of tax for prices twenty-six
cents through three dollars and ninety-nine cents in accordance
with the schedule above.
(12) When the combined rate of local tax is three per cent:
|
If the price |
|
But not |
|
The amount |
|
|
|
|
is at least |
|
more than |
|
of the tax is |
|
|
|
|
$ .01 |
|
$ .15 |
|
No tax |
|
|
|
|
.16 |
|
.23 |
|
2¢ |
|
|
|
|
.24 |
|
.35 |
|
3¢ |
|
|
|
|
.36 |
|
.47 |
|
4¢ |
|
|
|
|
.48 |
|
.58 |
|
5¢ |
|
|
|
|
.59 |
|
.70 |
|
6¢ |
|
|
|
|
.71 |
|
.82 |
|
7¢ |
|
|
|
|
.83 |
|
.94 |
|
8¢ |
|
|
|
|
.95 |
|
1.05 |
|
9¢ |
|
|
|
|
1.06 |
|
1.17 |
|
10¢ |
|
|
|
|
1.18 |
|
1.29 |
|
11¢ |
|
|
|
|
1.30 |
|
1.41 |
|
12¢ |
|
|
|
|
1.42 |
|
1.52 |
|
13¢ |
|
|
|
|
1.53 |
|
1.64 |
|
14¢ |
|
|
|
|
1.65 |
|
1.76 |
|
15¢ |
|
|
|
|
1.77 |
|
1.88 |
|
16¢ |
|
|
|
|
1.89 |
|
2.00 |
|
17¢ |
|
|
|
If the price exceeds two dollars, the tax is seventeen cents
on each two dollars. If the price exceeds two dollars or a
multiple thereof by not more than eleven cents, the amount of tax
is seventeen cents for each two dollars plus one cent. If the
price exceeds two dollars or a multiple thereof by more than
eleven cents but not more than twenty-three cents, the amount of
tax is seventeen cents for each two dollars plus two cents. If the
price exceeds two dollars or a multiple thereof by more than
twenty-three cents, the amount of tax is seventeen cents for each
two dollars plus the amount of tax for prices twenty-four cents
through one dollar and ninety-nine cents in accordance with the
schedule above.
(D) In lieu of collecting the tax pursuant to the schedules
set forth in divisions (A), (B), and (C) of this section, a vendor
may compute the tax on each sale as follows:
(1) On sales of fifteen cents or less, no tax shall apply.
(2) On sales in excess of fifteen cents, multiply the price
by the aggregate rate of taxes in effect under sections 5739.02
and 5741.02 and sections 5739.021, 5739.023, 5739.026, 5741.021,
5741.022, and 5741.023 of the Revised Code. The computation shall
be carried out to six decimal places. If the result is a
fractional amount of a cent, the calculated tax shall be increased
to the next highest cent and that amount shall be collected by the
vendor.
(E) On and after January 1, 2006, a vendor shall compute the
tax on each sale by multiplying the price by the aggregate rate of
taxes in effect under sections 5739.02 and 5741.02, and sections
5739.021, 5739.023, 5739.026, 5741.021, 5741.022, and 5741.023 of
the Revised Code. The computation shall be carried out to three
decimal places. If the result is a fractional amount of a cent,
the calculated tax shall be rounded to a whole cent using a method
that rounds up to the next cent whenever the third decimal place
is greater than four. A vendor may elect to compute the tax due on
a transaction on an item or an invoice basis.
(F) In auditing a vendor, the tax commissioner shall consider
the method prescribed by this section that was used by the vendor
in determining and collecting the tax due under this chapter on
taxable transactions. If the vendor correctly collects and remits
the tax due under this chapter in accordance with the schedules in
divisions (A), (B), and (C) of this section or in accordance with
the computation prescribed in division (D) or (E) of this section,
the commissioner shall not assess any additional tax on those
transactions.
(G)(1) With respect to a sale of a fractional ownership
program aircraft used primarily in a fractional aircraft ownership
program, including all accessories attached to such aircraft, the
tax shall be calculated pursuant to divisions (A) to (E) of this
section, provided that the tax commissioner shall modify those
calculations so that the maximum tax on each program aircraft is
eight hundred dollars. In the case of a sale of a fractional
interest that is less than one hundred per cent of the program
aircraft, the tax charged on the transaction shall be eight
hundred dollars multiplied by a fraction, the numerator of which
is the percentage of ownership or possession in the aircraft being
purchased in the transaction, and the denominator of which is one
hundred per cent.
(2) Notwithstanding any other provision of law to the
contrary, the tax calculated under division (G)(1) of this section
and paid with respect to the sale of a fractional ownership
program aircraft used primarily in a fractional aircraft ownership
program shall be credited to the general revenue fund.
(H)(1) As used in this division, "qualified plug-in electric
drive vehicle" means a four-wheeled vehicle that meets all of the
following requirements:
(a) The manufacturer made the vehicle primarily for use on
public streets, roads, and highways and the vehicle has not been
modified from original manufacturer specifications.
(b) The vehicle has a maximum speed capability equal to or
greater than fifty-five miles per hour.
(c) The vehicle is propelled to a significant extent by an
electric motor that draws electricity from a battery that has a
capacity of at least four kilowatt-hours and that is capable of
being recharged from an external source of electricity.
(d) The vehicle is registered in this state for operation on
public highways.
(e) The consumer purchased or leased the vehicle for personal
use or for use in business and not for resale before January 1,
2015.
(f) The consumer purchased or leased the vehicle in
accordance with any laws or regulations governing the purchase or
lease of alternative fuel or electric vehicles applicable at the
time of sale or lease.
(2)(a) Subject to the limitation in division (H)(2)(b) of
this section, with respect to the sale or lease of a qualified
plug-in electric drive vehicle, the amount of tax due under this
section shall equal the amount of tax calculated pursuant to
divisions (A) to (E) of this section subtracted by five hundred
dollars, provided that if the result of that calculation is less
than or equal to zero, no tax is due.
(b) If the consumer is an individual purchasing the vehicle
primarily for personal use, the partial exemption provided in
division (H)(2)(a) of this section applies to the purchase or
lease of only one qualified plug-in electric drive vehicle by that
individual in a calendar year. If the consumer is a business
purchasing the vehicle for use in the business, the partial
exemption applies to the purchase or lease of only ten qualified
plug-in electric drive vehicles by that business in a calendar
year.
Sec. 5747.78. (A) As used in this section:
(1) "Alternative fuel" means compressed natural gas, liquid
natural gas, or liquid petroleum gas.
(2) "Alternative fuel vehicle" means a motor vehicle that is
registered in this state for operation on public highways and that
is propelled by a motor that runs on alternative fuel.
"Alternative fuel vehicle" includes a bi-fueled or dual-fueled
vehicle with a motor that can run on both alternative fuel and on
gasoline or diesel fuel.
(3) "New alternative fuel vehicle" means an alternative fuel
vehicle that meets all of the following criteria:
(a) The taxpayer purchased the vehicle from an original
equipment manufacturer, automobile retailer, or after-market
conversion facility.
(b) The taxpayer was the first person to purchase the vehicle
for personal use or for use in business and not for resale.
(c) The alternative fuel technology used in the vehicle has
received a compliance designation or been certified by the United
States environmental protection agency for new or intermediate
use.
(d) If the vehicle is propelled by a motor that runs on
compressed natural gas, at least five years remain until the date
established by the manufacturer of the compressed natural gas tank
as the end-of-life date for the tank.
(4) "Traditional fuel vehicle" means a motor vehicle that is
registered in this state for operation on public highways and that
is propelled by gasoline or diesel fuel.
(5) "Adjusted purchase price" means the portion of the
purchase price of a new alternative fuel vehicle that is
attributable to the parts and equipment used for the storage of
alternative fuel, the delivery of alternative fuel to the motor,
and the exhaust of gases from the combustion of alternative fuel.
(6) "Conversion parts and equipment" shall not include parts
and equipment that have previously been used to modify or retrofit
another traditional fuel vehicle.
(B) A nonrefundable credit may be claimed against the tax
imposed by section 5747.02 of the Revised Code by a taxpayer that,
on or after the effective date of the enactment of this section
and before the first day of the sixty-first month after that
effective date, purchases a new alternative fuel vehicle or
converts a traditional fuel vehicle into an alternative fuel
vehicle. The amount of the credit shall equal the lesser of fifty
per cent of the adjusted purchase price of the new alternative
fuel vehicle or of the cost of the conversion parts and equipment,
as applicable, or one of the following amounts:
(1) For the purchase or conversion of an alternative fuel
vehicle with a gross vehicle rating of eight thousand five hundred
pounds or less, five thousand dollars;
(2) For the purchase or conversion of an alternative fuel
vehicle with a gross vehicle rating equal to or less than ten
thousand pounds, but more than eight thousand five hundred pounds,
ten thousand dollars;
(3) For the purchase or conversion of an alternative fuel
vehicle with a gross vehicle rating of more than ten thousand
pounds, twenty-five thousand dollars.
The taxpayer shall claim the credit for the taxable year in
which the taxpayer purchases the new alternative fuel vehicle or
the conversion parts and equipment.
(C) The taxpayer shall claim a credit allowed under this
section in the order required by section 5747.98 of the Revised
Code. The credit, to the extent it exceeds the taxpayer's tax
liability for a taxable year after allowing for any other credits
that precede the credit under that section, may be carried forward
to the next succeeding taxable year or years, but the amount of
the excess credit claimed for any taxable year shall be deducted
from the balance carried forward to the next taxable year.
(D) Not more than one credit shall be allowed under this
section or section 5751.55 of the Revised Code on the basis of the
same alternative fuel vehicle or same conversion parts and
equipment.
(E) A taxpayer that is an equity investor in a pass-through
entity that purchases a new alternative fuel vehicle or converts a
traditional fuel vehicle into an alternative fuel vehicle within
the time period prescribed in division (B) of this section may
claim the taxpayer's distributive or proportionate share of the
credit for the taxpayer's taxable year that includes the last day
of the entity's taxable year in which the vehicle or conversion
parts and equipment were purchased.
(F) The tax commissioner may promulgate any rules necessary
for the administration of this section.
Sec. 5747.98. (A) To provide a uniform procedure for
calculating the amount of tax due under section 5747.02 of the
Revised Code, a taxpayer shall claim any credits to which the
taxpayer is entitled in the following order:
(1) The retirement income credit under division (B) of
section 5747.055 of the Revised Code;
(2) The senior citizen credit under division (C) of section
5747.05 of the Revised Code;
(3) The lump sum distribution credit under division (D) of
section 5747.05 of the Revised Code;
(4) The dependent care credit under section 5747.054 of the
Revised Code;
(5) The lump sum retirement income credit under division (C)
of section 5747.055 of the Revised Code;
(6) The lump sum retirement income credit under division (D)
of section 5747.055 of the Revised Code;
(7) The lump sum retirement income credit under division (E)
of section 5747.055 of the Revised Code;
(8) The low-income credit under section 5747.056 of the
Revised Code;
(9) The credit for displaced workers who pay for job training
under section 5747.27 of the Revised Code;
(10) The campaign contribution credit under section 5747.29
of the Revised Code;
(11) The twenty-dollar personal exemption credit under
section 5747.022 of the Revised Code;
(12) The joint filing credit under division (G) of section
5747.05 of the Revised Code;
(13) The nonresident credit under division (A) of section
5747.05 of the Revised Code;
(14) The credit for a resident's out-of-state income under
division (B) of section 5747.05 of the Revised Code;
(15) The credit for employers that enter into agreements with
child day-care centers under section 5747.34 of the Revised Code;
(16) The credit for employers that reimburse employee child
care expenses under section 5747.36 of the Revised Code;
(17) The credit for adoption of a minor child under section
5747.37 of the Revised Code;
(18) The credit for purchases of lights and reflectors under
section 5747.38 of the Revised Code;
(19) The nonrefundable job retention credit under division
(B) of section 5747.058 of the Revised Code;
(20) The credit for selling alternative fuel under section
5747.77 of the Revised Code;
(21) The second credit for purchases of new manufacturing
machinery and equipment and the credit for using Ohio coal under
section 5747.31 of the Revised Code;
(22) The job training credit under section 5747.39 of the
Revised Code;
(23) The enterprise zone credit under section 5709.66 of the
Revised Code;
(24) The credit for the eligible costs associated with a
voluntary action under section 5747.32 of the Revised Code;
(25) The credit for employers that establish on-site child
day-care centers under section 5747.35 of the Revised Code;
(26) The ethanol plant investment credit under section
5747.75 of the Revised Code;
(27) The credit for purchases of qualifying grape production
property under section 5747.28 of the Revised Code;
(28) The small business investment credit under section
5747.81 of the Revised Code;
(29) The credit for research and development and technology
transfer investors under section 5747.33 of the Revised Code;
(30) The enterprise zone credits under section 5709.65 of the
Revised Code;
(31) The research and development credit under section
5747.331 of the Revised Code The nonrefundable credit for the
purchase or conversion of an alternative fuel vehicle under
section 5747.78 of the Revised Code;
(32) The credit for rehabilitating a historic building under
section 5747.76 of the Revised Code;
(33) The refundable credit for rehabilitating a historic
building under section 5747.76 of the Revised Code;
(34) The refundable jobs creation credit or job retention
credit under division (A) of section 5747.058 of the Revised Code;
(35) The refundable credit for taxes paid by a qualifying
entity granted under section 5747.059 of the Revised Code;
(36) The refundable credits for taxes paid by a qualifying
pass-through entity granted under division (J) of section 5747.08
of the Revised Code;
(37) The refundable credit under section 5747.80 of the
Revised Code for losses on loans made to the Ohio venture capital
program under sections 150.01 to 150.10 of the Revised Code;
(38) The refundable motion picture production credit under
section 5747.66 of the Revised Code.
(39) The refundable credit for financial institution taxes
paid by a pass-through entity granted under section 5747.65 of the
Revised Code.
(B) For any credit, except the refundable credits enumerated
in this section and the credit granted under division (I) of
section 5747.08 of the Revised Code, the amount of the credit for
a taxable year shall not exceed the tax due after allowing for any
other credit that precedes it in the order required under this
section. Any excess amount of a particular credit may be carried
forward if authorized under the section creating that credit.
Nothing in this chapter shall be construed to allow a taxpayer to
claim, directly or indirectly, a credit more than once for a
taxable year.
Sec. 5751.55. (A) As used in this section, "alternative
fuel," "alternative fuel vehicle," "new alternative fuel vehicle,"
"traditional fuel vehicle," "adjusted purchase price," and
"conversion parts and equipment" have the same meanings as in
section 5747.78 of the Revised Code.
(B) A nonrefundable credit may be claimed against the tax
imposed by section 5751.02 of the Revised Code by a taxpayer that,
on or after the effective date of the enactment of this section by
this act and before the first day of the sixty-first month after
that effective date, purchases a new alternative fuel vehicle or
converts a traditional fuel vehicle into an alternative fuel
vehicle. The amount of the credit shall equal the lesser of fifty
per cent of the adjusted purchase price of the new alternative
fuel vehicle or of the cost of the conversion parts and equipment,
as applicable, or one of the following amounts:
(1) For the purchase or conversion of an alternative fuel
vehicle with a gross vehicle rating of eight thousand five hundred
pounds or less, five thousand dollars;
(2) For the purchase or conversion of an alternative fuel
vehicle with a gross vehicle rating equal to or less than ten
thousand pounds, but more than eight thousand five hundred pounds,
ten thousand dollars;
(3) For the purchase or conversion of an alternative fuel
vehicle with a gross vehicle rating of more than ten thousand
pounds, twenty-five thousand dollars.
The taxpayer shall claim the credit for the tax period in
which the taxpayer purchases the new alternative fuel vehicle or
the conversion parts and equipment.
(C) The taxpayer shall claim a credit allowed under this
section in the order required by section 5751.98 of the Revised
Code. The credit, to the extent it exceeds the taxpayer's tax
liability for a tax period after allowing for any other credits
that precede the credit under that section, may be carried forward
to the next succeeding tax period or periods, but the amount of
the excess credit claimed for any tax period shall be deducted
from the balance carried forward to the next tax period.
(D) Not more than one credit shall be allowed under this
section or section 5747.78 of the Revised Code on the basis of the
same alternative fuel vehicle or same conversion parts and
equipment.
(E) The tax commissioner may promulgate any rules necessary
for the administration of this section.
Sec. 5751.98. (A) To provide a uniform procedure for
calculating the amount of tax due under this chapter, a taxpayer
shall claim any credits to which it is entitled in the following
order:
(1) The nonrefundable jobs retention credit under division
(B) of section 5751.50 of the Revised Code;
(2) The nonrefundable credit for qualified research expenses
under division (B) of section 5751.51 of the Revised Code;
(3) The nonrefundable credit for a borrower's qualified
research and development loan payments under division (B) of
section 5751.52 of the Revised Code;
(4) The nonrefundable credit for calendar years 2010 to 2029
for unused net operating losses under division (B) of section
5751.53 of the Revised Code;
(5) The nonrefundable credit for the purchase or conversion
of an alternative fuel vehicle under section 5751.55 of the
Revised Code;
(6) The refundable motion picture production credit under
section 5751.54 of the Revised Code;
(6)(7) The refundable jobs creation credit or job retention
credit under division (A) of section 5751.50 of the Revised Code;
(7)(8) The refundable credit for calendar year 2030 for
unused net operating losses under division (C) of section 5751.53
of the Revised Code.
(B) For any credit except the refundable credits enumerated
in this section, the amount of the credit for a tax period shall
not exceed the tax due after allowing for any other credit that
precedes it in the order required under this section. Any excess
amount of a particular credit may be carried forward if authorized
under the section creating the credit.
Section 2. That existing sections 5735.01, 5735.012,
5739.025, 5747.98, and 5751.98 of the Revised Code are hereby
repealed.
Section 3. The amendment or enactment by this act of
sections 5735.01, 5735.012, 5735.015, and 5739.025 of the Revised
Code applies on and after the first day of the first month after
the effective date of this act.
Section 4. All items in this section are hereby appropriated
as designated out of any moneys in the state treasury to the
credit of the designated fund. For all appropriations made in this
act, those in the first column are for fiscal year 2014 and those
in the second column are for fiscal year 2015. The appropriations
made in this act are in addition to any other appropriations made
for the FY 2014-FY 2015 biennium.
EPA ENVIRONMENTAL PROTECTION AGENCY
State Special Revenue Fund Group
5NP0 |
715695 |
|
Gaseous Fuel Vehicle Conversion Program |
|
$ |
16,000,000 |
|
$ |
16,000,000 |
|
|
TOTAL SSR State Special Revenue Fund Group
| |
$ |
16,000,000 |
|
$ |
16,000,000 |
|
|
TOTAL ALL BUDGET FUND GROUPS
| |
$ |
16,000,000 |
|
$ |
16,000,000 |
|
|
GASEOUS FUEL VEHICLE CONVERSION PROGRAM
The foregoing appropriation item 715695, Gaseous Fuel Vehicle
Conversion Program, shall be used to fund the gaseous fuel vehicle
conversion program established in section 122.079 of the Revised
Code.
It is the intent of the General Assembly to appropriate
$16,000,000 in each fiscal year of the biennium ending June 30,
2017, and in the first fiscal year of the biennium ending June 30,
2019, for the Gaseous Fuel Vehicle Conversion Fund appropriation
item 715695, Gaseous Fuel Vehicle Conversion Program, for the
purposes of the program established in section 122.079 of the
Revised Code.
Section 5. TRANSFERS TO THE GASEOUS FUEL VEHICLE CONVERSION
FUND
On the effective date of this section, or as soon as possible
thereafter, the Director of Budget and Management shall transfer
$16,000,000 cash from the General Revenue Fund to the Gaseous Fuel
Vehicle Conversion Fund (Fund 5NP0).
On July 1, 2014, or as soon as possible thereafter, the
Director of Budget and Management shall transfer $16,000,000 cash
from the General Revenue Fund to Fund 5NP0.
Section 6. Within the limits set forth in this act, the
Director of Budget and Management shall establish accounts
indicating the source and amount of funds for each appropriation
made in this act, and shall determine the form and manner in which
appropriation accounts shall be maintained. Expenditures from
appropriations contained in this act shall be accounted for as
though made in the main appropriations act of the 130th General
Assembly.
The appropriations made in this act are subject to all
provisions of the main appropriations act of the 130th General
Assembly that are generally applicable to such appropriations.
Section 7. Section 5747.98 of the Revised Code is presented
in this act as a composite of the section as amended by both Am.
Sub. H.B. 386 and Am. Sub. H.B. 510 of the 129th General Assembly.
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 composite is the resulting version of the section in
effect prior to the effective date of the section as presented in
this act.
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