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H. B. No. 677 CORRECTED VERSIONCORRECTED VERSION As Introduced
130th General Assembly | Regular Session | 2013-2014 |
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Representatives Johnson, Wachtmann
Cosponsors:
Representatives Henne, Retherford, Becker
A BILL
To amend sections 1705.48, 3737.51, 3737.71, 3737.99,
3743.04, 3743.17, 3743.44, 3743.45, 3743.60,
3743.61, 3743.63, 3743.65, 3743.75, 3743.99,
5703.052, 5703.053, 5703.19, 5703.70, and 5703.77
and to enact sections 3737.04 to 3737.12, 3743.46,
and 3743.47 of the Revised Code to enable
individuals to purchase and use consumer grade
fireworks, to extend to December 15, 2018, the
moratorium on issuing fireworks manufacturer and
wholesaler licenses, and to impose a fee on the
retail sale of consumer grade fireworks in this
state.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 1705.48, 3737.51, 3737.71, 3737.99,
3743.04, 3743.17, 3743.44, 3743.45, 3743.60, 3743.61, 3743.63,
3743.65, 3743.75, 3743.99, 5703.052, 5703.053, 5703.19, 5703.70,
and 5703.77 be amended and sections 3737.04, 3737.05, 3737.06,
3737.07, 3737.08, 3737.09, 3737.10, 3737.11, 3737.12, 3743.46, and
3743.47 of the Revised Code be enacted to read as follows:
Sec. 1705.48. Except as otherwise provided by this chapter
or any other provision of the Revised Code, including, but not
limited to, sections 3734.908, 3737.10, 5739.33, 5743.57, 5747.07,
and 5753.02 of the Revised Code, all of the following apply:
(A) The debts, obligations, and liabilities of a limited
liability company, whether arising in contract, tort, or
otherwise, are solely the debts, obligations, and liabilities of
the limited liability company.
(B) Neither the members of the limited liability company nor
any managers of the limited liability company are personally
liable to satisfy any judgment, decree, or order of a court for,
or are personally liable to satisfy in any other manner, a debt,
obligation, or liability of the company solely by reason of being
a member or manager of the limited liability company.
(C) Nothing in this chapter affects any personal liability of
a member of a limited liability company or any manager of a
limited liability company for the member's or manager's own
actions or omissions.
(D) This chapter does not affect any statutory or common law
of this or another state that pertains to the relationship between
an individual who renders a professional service and a recipient
of that service, including, but not limited to, any contract or
tort liability arising out of acts or omissions committed or
omitted during the course of rendering the professional service.
Sec. 3737.04. Terms used in sections 3737.04 to 3737.12 of
the Revised Code have the same meanings as in section 5739.01 of
the Revised Code. As used in this section:
(A) "1.4G fireworks," "licensed wholesaler," and "licensed
manufacturer" have the same meanings as in section 3743.01 of the
Revised Code.
(B) "Fireworks vendor" means a licensed wholesaler or
licensed manufacturer engaged in the sale of 1.4G fireworks in
this state that holds a license issued under section 5739.17 of
the Revised Code.
Sec. 3737.05. For the purpose of providing revenue to fund
firefighter training programs and the enforcement and regulation
of the fireworks industry, a fee is imposed on the retail sale in
this state of 1.4G fireworks sold on and after April 1, 2015. The
fee shall equal six per cent of the price of such fireworks. All
proceeds from the fee shall be credited to the fireworks fee
receipts fund, which is hereby created in the state treasury.
After the director of budget and management transfers money from
the fireworks fee receipts fund as required in division (C) of
section 3737.11 of the Revised Code, money remaining in the
fireworks fee receipts fund shall be credited to the fire
marshal's fund created in section 3737.71 of the Revised Code.
Sec. 3737.06. The tax commissioner shall administer sections
3737.04 to 3737.12 of the Revised Code in the same manner as the
commissioner administers the tax levied under section 5739.02 of
the Revised Code, except as otherwise provided in sections 3737.04
to 3737.12 of the Revised Code. The commissioner may adopt rules
as the commissioner finds necessary for the administration and
enforcement of the fee imposed by section 3737.05 of the Revised
Code.
Sec. 3737.07. The requirements, procedures, limitations, and
penalties prescribed in Chapter 5703. of the Revised Code apply to
the administration, collection, payment, and enforcement of the
fee imposed under section 3737.05 of the Revised Code in the same
manner and with the same effect as with other laws that the tax
commissioner is required to administer and enforce.
Sec. 3737.08. (A) The fee imposed by section 3737.05 of the
Revised Code shall be paid by a consumer to the fireworks vendor,
and each fireworks vendor shall collect from the consumer, as a
trustee for the state, the full and exact amount of the fee
payable on each sale of 1.4G fireworks in the same manner and at
the same times prescribed in section 5739.03 of the Revised Code
for the tax levied under section 5739.02 of the Revised Code.
(B) Whenever a fireworks vendor refunds the price of 1.4G
fireworks on which the fee imposed under section 3737.05 of the
Revised Code has been paid, the vendor shall also refund the
amount of the fee paid.
Sec. 3737.09. (A) Each fireworks vendor shall make and file a
return for the preceding month in the form prescribed by the tax
commissioner, and shall make payment of the full amount of the fee
due for the preceding month. The return shall be signed by the
person required to file it, or an authorized employee, officer, or
agent. The return is filed when it is received by the tax
commissioner.
(B) The commissioner may require a fireworks vendor that
fails to file such a return within the period prescribed to pay an
additional charge of fifty dollars or ten per cent of the fee
required to be paid for the reporting period, whichever is
greater. The commissioner may collect the additional charge by
assessment pursuant to section 3737.10 of the Revised Code. The
commissioner may remit all or a portion of the additional charge
and may adopt rules relating thereto.
(C) If any fee due is not paid timely in accordance with this
section, the person liable for the fee under section 3737.10 of
the Revised Code shall pay interest, calculated at the rate per
annum as prescribed by section 5703.47 of the Revised Code, from
the date the fee payment was due to the date of payment or to the
date an assessment is issued, whichever occurs first. Interest
shall be paid in the same manner as the fee, and the commissioner
may collect the interest by assessment pursuant to section 3737.10
of the Revised Code.
(D) If, in the estimation of the tax commissioner, the
average amount of fees remitted by a fireworks vendor monthly does
not merit monthly filing, the commissioner may authorize that
vendor to file and pay at less frequent intervals. Returns are due
by the twenty-third day of the month following the close of the
applicable reporting period authorized under this division.
(E) Each fireworks vendor shall keep complete and accurate
records of sales of 1.4G fireworks, together with a record of the
fee collected on the sales and shall keep all invoices, bills of
lading, and other such pertinent documents. The records shall be
available for inspection by the commissioner or the commissioner's
authorized agent and shall be preserved for four years after the
return was due or filed, whichever is later.
(F) All money collected by the tax commissioner under this
section shall be considered as revenue arising from the fee
imposed by section 3737.05 of the Revised Code.
Sec. 3737.10. (A) If any fireworks vendor collects the fee
imposed by section 3737.05 of the Revised Code and fails to remit
the fee to the state as prescribed, the vendor shall be personally
liable for any tax collected and not remitted. The tax
commissioner may make an assessment against such vendor based upon
any information in the commissioner's possession.
If any fireworks vendor fails to collect the fee or any
consumer fails to pay that fee on any transaction subject to the
tax, the vendor or consumer shall be personally liable for the
amount of the fee applicable to the transaction. The commissioner
may make an assessment against either the fireworks vendor or
consumer, as the facts may require, based upon any information in
the commissioner's possession.
An assessment against a fireworks vendor when the fee has not
been collected or paid shall not discharge the consumer's
liability to reimburse the fireworks vendor for fees applicable to
such transaction.
An assessment issued against a fireworks vendor or consumer
under this section shall not be considered an election of
remedies, nor a bar to an assessment against the other for the fee
applicable to the same transaction, provided that no assessment
shall be issued against any person for the fee due on a particular
transaction if the fee on that transaction actually has been paid
by another.
The commissioner may make an assessment against any fireworks
vendor who fails to file a return or remit the proper amount of
fees, or against any consumer who fails to pay the proper amount
of fees. When information in the possession of the commissioner
indicates that the amount required to be collected or paid under
sections 3737.04 to 3737.12 of the Revised Code is greater than
the amount remitted by the fireworks vendor or paid by the
consumer, the commissioner may audit a sample of the vendor's
sales or the consumer's purchases for a representative period and
may issue an assessment based on the audit. The commissioner shall
make a good faith effort to reach agreement with the vendor or
consumer in selecting a representative sample.
The commissioner may issue an assessment on any transaction
for which a fee imposed by section 3737.05 of the Revised Code was
due and unpaid on the date the fireworks vendor or consumer was
informed by an agent of the commissioner of an investigation or
audit. If the vendor or consumer remits any payment of the fee for
the period covered by the assessment after the vendor or consumer
was informed of the investigation or audit, the payment shall be
credited against the amount of the assessment.
The commissioner shall give the party assessed written notice
of the assessment in the manner provided in section 5703.37 of the
Revised Code. With the notice, the commissioner shall provide
instructions on how to petition for reassessment and request a
hearing on the petition.
(B) A penalty of up to fifteen per cent may be added to all
amounts assessed under this section. The commissioner may adopt
rules providing for the imposition and remission of the penalties.
(C) Unless the person assessed files with the 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 person assessed or that person's
authorized agent having knowledge of the facts, the assessment
becomes final and the amount of the assessment is due and payable
from the person assessed to the treasurer of state. The petition
shall indicate the objections of the person 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.
(D) After an assessment becomes final, if any portion of the
assessment, including accrued interest, remains unpaid, a
certified copy of the tax commissioner's entry making the
assessment final may be filed in the office of the clerk of the
court of common pleas in the county in which the person assessed
resides or in which the person's business is conducted. If the
person assessed maintains no place of business in this state and
is not a resident of this state, the certified copy of the entry
may be filed in the office of the clerk of the court of common
pleas of Franklin county.
Immediately upon the filing of the entry, the clerk shall
enter a judgment for the state against the person assessed in the
amount shown on the entry. The judgment may be filed by the clerk
in a loose-leaf book entitled "special judgments for state
fireworks fee," and shall have the same effect as other judgments.
Execution shall issue upon the judgment upon the request of the
tax commissioner, and all laws applicable to sales on execution
shall apply to sales made under the judgment.
If the assessment is not paid in its entirety within sixty
days after the day the assessment was issued, the portion of the
assessment consisting of the fee due 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 the day
the assessment is paid or until it is certified to the attorney
general for collection under section 131.02 of the Revised Code,
whichever comes first. If the unpaid portion of the assessment is
certified to the attorney general for collection, the entire
unpaid portion of the assessment shall bear interest at the rate
per annum prescribed by section 5703.47 of the Revised Code from
the date of certification until the date it is paid in its
entirety. Interest shall be paid in the same manner as the fee and
may be collected by the issuance of an assessment under this
section.
(E) If the commissioner believes that collection of the fee
will be jeopardized unless proceedings to collect or secure
collection of the fee are instituted without delay, the
commissioner may issue a jeopardy assessment against the consumer
or the fireworks vendor liable for paying or remitting the fee.
Immediately upon the issuance of the jeopardy assessment, the
commissioner shall file an entry with the clerk of the court of
common pleas in the manner prescribed by division (D) of this
section. Notice of the jeopardy assessment shall be served on the
person assessed or the person's legal representative, as provided
in section 5703.37 of the Revised Code, within five days of the
filing of the entry with the clerk. The total amount assessed is
immediately due and payable, unless the person assessed files a
petition for reassessment in accordance with division (C) of this
section and provides security in a form satisfactory to the
commissioner and in an amount sufficient to satisfy the unpaid
balance of the assessment. Full or partial payment of the
assessment does not prejudice the commissioner's consideration of
the petition for reassessment.
(F) If any corporation, limited liability company, or
business trust required to file returns pursuant to section
3737.09 of the Revised Code fails to remit to the state any fee
due under section 3737.05 of the Revised Code, any of its
employees having control or supervision of or charged with the
responsibility of filing returns and making payments, and any of
its officers, members, managers, trustees, or other persons who
are responsible for the execution of the corporation's, limited
liability company's, or business trust's fiscal responsibilities,
is personally liable for the failure to remit the fee. The
dissolution, termination, or bankruptcy of the corporation,
limited liability company, or business trust does not discharge a
responsible person's liability for the corporation's, limited
liability company's, or business trust's failure to remit the fee
due. The tax commissioner may assess a responsible person under
this section.
(G) Except for assessments against responsible persons under
division (F) of this section, no assessment of the fee imposed by
section 3737.05 of the Revised Code shall be made by the tax
commissioner more than four years after the date on which the
return for the period assessed was due or was filed, whichever
date is later. This section does not bar an assessment when any of
the following occur:
(1) The person assessed failed to file a return required by
section 3737.09 of the Revised Code;
(2) The person assessed knowingly filed a false or fraudulent
return;
(3) The person assessed and the tax commissioner have waived
in writing the time limitation.
(H) All money collected by the tax commissioner under this
section shall be considered as revenue arising from the fee
imposed by section 3737.05 of the Revised Code.
Sec. 3737.11. (A) The tax commissioner shall refund the fee
imposed by section 3737.05 of the Revised Code paid illegally or
erroneously, or paid on an illegal or erroneous assessment in the
same manner prescribed under section 5739.07 of the Revised Code
for the tax levied under section 5739.02 of the Revised Code.
Applications for refund shall be filed with the tax commissioner
on a form prescribed by the commissioner, within four years of the
illegal or erroneous payment of the fee.
On the filing of the application, the commissioner shall
determine the amount of refund to which the applicant is entitled.
If the amount is not less than that claimed, the commissioner
shall certify the amount to the director of budget and management
for payment from the tax refund fund created by section 5703.052
of the Revised Code. If the amount is less than that claimed, the
commissioner shall proceed in accordance with section 5703.70 of
the Revised Code.
The certified amount shall include interest calculated at the
rate per annum prescribed by section 5703.47 of the Revised Code
from the date of overpayment to the date of the commissioner's
certification.
(B) If any person entitled to a refund of fees under this
section or section 5703.70 of the Revised Code is indebted to the
state for any tax or fee administered by the tax commissioner, or
any charge, penalties, or interest arising from such a tax or fee,
the amount allowable on the application for refund first shall be
applied in satisfaction of the debt.
(C) The director of budget and management shall transfer from
the fireworks fee receipts fund to the tax refund fund amounts
equal to the refunds certified by the commissioner under this
section.
Sec. 3737.12. No person shall fail to file any return or
report required to be filed under section 3737.09 of the Revised
Code, or file or cause to be filed any incomplete, false, or
fraudulent return, report, or statement, or aid or abet another in
the filing of any false or fraudulent return, report, or
statement.
Sec. 3737.51. (A) No person shall knowingly violate any
provision of the state fire code or any order made pursuant to it.
(B) Any person who has received a citation for a serious
violation of the fire code or any order issued pursuant to it,
shall be assessed a civil penalty of not more than one thousand
dollars for each such violation.
(C) Any person who has received a citation for a violation of
the fire code or any order issued pursuant to it, and such
violation is specifically determined not to be of a serious
nature, may be assessed a civil penalty of not more than one
thousand dollars for each such violation.
(D) Any person who fails to correct a violation for which a
citation has been issued within the period permitted for its
correction, may be assessed a civil penalty of not more than one
thousand dollars for each day during which such failure or
violation continues.
(E) Any person who violates any of the posting requirements,
as prescribed by division (C) of section 3737.42 of the Revised
Code, shall be assessed a civil penalty of not more than one
thousand dollars for each violation.
(F) Due consideration to the appropriateness of the penalty
with respect to the gravity of the violation, the good faith of
the person being charged, and the history of previous violations
shall be given whenever a penalty is assessed under this chapter.
(G) For purposes of this section, a serious violation shall
be considered to exist if there is a substantial probability that
an occurrence causing death or serious physical harm to persons
could result from a condition which exists, or from one or more
practices, means, methods, operations, or processes which have
been adopted or are in use, unless the person did not and could
not with the exercise of reasonable diligence, know of the
presence of the violation.
(H) Civil penalties imposed by this chapter, except penalties
imposed under sections 3737.04 to 3737.12 of the Revised Code,
shall be paid to the fire marshal for deposit into the general
revenue fund. Such penalties may be recovered in a civil action in
the name of the state brought in the court of common pleas of the
county where the violation is alleged to have occurred.
Sec. 3737.71. Each insurance company doing business in this
state shall pay to the state in installments, at the time of
making the payments required by section 5729.05 of the Revised
Code, in addition to the taxes required to be paid by it,
three-fourths of one per cent on the gross premium receipts
derived from fire insurance and that portion of the premium
reasonably allocable to insurance against the hazard of fire
included in other coverages except life and sickness and accident
insurance, after deducting return premiums paid and considerations
received for reinsurances as shown by the annual statement of such
company made pursuant to sections 3929.30, 3931.06, and 5729.02 of
the Revised Code. The money received shall be paid into the state
treasury to the credit of the state fire marshal's fund, which is
hereby created. The fund shall be used for the maintenance and
administration of the office of the fire marshal and the Ohio fire
academy established by section 3737.33 of the Revised Code, except
for any balance credited to the fund from the fee imposed by
section 3737.05 of the Revised Code. Five-sixths of the balance
credited to the fund from that fee shall be used solely to fund
firefighter training programs and one-sixth of that balance shall
be used solely to fund activities and operations of the fire
marshal related to the regulation and enforcement of the fireworks
industry. If the director of commerce certifies to the director of
budget and management that the cash balance in the state fire
marshal's fund, exclusive of any balance credited to the fund from
the fee imposed by section 3737.05 of the Revised Code, is in
excess of the amount needed to pay ongoing operating expenses, the
director of commerce, with the approval of the director of budget
and management, may use the excess amount to acquire by purchase,
lease, or otherwise, real property or interests in real property
to be used for the benefit of the office of the state fire
marshal, or to construct, acquire, enlarge, equip, furnish, or
improve the fire marshal's office facilities or the facilities of
the Ohio fire academy. The state fire marshal's fund shall be
assessed a proportionate share of the administrative costs of the
department of commerce in accordance with procedures prescribed by
the director of commerce and approved by the director of budget
and management. Such assessment shall be paid from the state fire
marshal's fund to the division of administration fund.
Notwithstanding any other provision in this section, if the
director of budget and management determines at any time that the
money in the state fire marshal's fund exceeds the amount
necessary to defray ongoing operating expenses in a fiscal year,
the director may transfer the excess, exclusive of any balance
credited to the fund from the fee imposed by section 3737.05 of
the Revised Code, to the general revenue fund.
Sec. 3737.99. (A) Whoever violates section 3737.28 of the
Revised Code may be summarily punished, by the officer concerned,
by a fine of not more than one hundred dollars or commitment to
the county jail until that person is willing to comply with the
order of such officer.
(B) Except as a violation of section 2923.17 of the Revised
Code involves subject matter covered by the state fire code and
except as such a violation is covered by division (G) of this
section, whoever violates division (A) of section 3737.51 of the
Revised Code is guilty of a misdemeanor of the first degree.
(C) Whoever violates section 3737.61 of the Revised Code is
guilty of a minor misdemeanor.
(D) Whoever violates section 3737.62 or 3737.64 of the
Revised Code is guilty of a misdemeanor of the fourth degree.
(E) Whoever violates section 3737.63 or division (A) or (B)
of section 3737.65 of the Revised Code is guilty of a misdemeanor
of the third degree.
(F) Whoever violates division (C)(3) or (D)(5) of section
3737.73 of the Revised Code shall be fined one thousand dollars.
(G) Whoever violates section 3737.66 of the Revised Code is
guilty of a misdemeanor of the first degree.
(H) Whoever knowingly violates division (C) of section
3737.882 of the Revised Code is guilty of an unclassified felony
and shall be fined not more than twenty-five thousand dollars or
imprisoned for not more than fourteen months, or both. Whoever
recklessly violates division (C) of section 3737.882 of the
Revised Code is guilty of a misdemeanor of the first degree.
(I) Whoever knowingly violates division (F)(1), (2), or (3)
of section 3737.881 or section 3737.93 of the Revised Code is
guilty of a misdemeanor of the fourth degree.
(J) Whoever knowingly violates division (B) or (C) of section
3737.91 of the Revised Code is guilty of a misdemeanor of the
second degree.
(K) Except as prescribed in division (L) of this section,
whoever knowingly violates any provision of section 3737.08,
3737.09, 3737.10, or 3737.12 of the Revised Code, or any rule
adopted by the tax commissioner under section 3737.06, 3737.09, or
3737.10 of the Revised Code, is guilty of a misdemeanor of the
first degree on a first offense; on each subsequent offense, the
person is guilty of a felony of the fourth degree.
(L) Whoever violates section 3737.09 of the Revised Code by
failing to remit to the state fees collected under section 3737.05
of the Revised Code is guilty of a felony of the fourth degree and
shall suffer the loss of the person's vendor's license issued
under section 5739.17 of the Revised Code. A person shall not be
eligible for a vendor's license for two years following
conviction.
Sec. 3743.04. (A) The license of a manufacturer of fireworks
is effective for one year beginning on the first day of December.
The state fire marshal shall issue or renew a license only on that
date and at no other time. If a manufacturer of fireworks wishes
to continue manufacturing fireworks at the designated fireworks
plant after its then effective license expires, it shall apply no
later than the first day of October for a new license pursuant to
section 3743.02 of the Revised Code. The state fire marshal shall
send a written notice of the expiration of its license to a
licensed manufacturer at least three months before the expiration
date.
(B) If, during the effective period of its licensure, a
licensed manufacturer of fireworks wishes to construct, locate, or
relocate any buildings or other structures on the premises of its
fireworks plant, to make any structural change or renovation in
any building or other structure on the premises of its fireworks
plant, or to change the nature of its manufacturing of fireworks
so as to include the processing of fireworks, the manufacturer
shall notify the state fire marshal in writing. The state fire
marshal may require a licensed manufacturer also to submit
documentation, including, but not limited to, plans covering the
proposed construction, location, relocation, structural change or
renovation, or change in manufacturing of fireworks, if the state
fire marshal determines the documentation is necessary for
evaluation purposes in light of the proposed construction,
location, relocation, structural change or renovation, or change
in manufacturing of fireworks.
Upon receipt of the notification and additional documentation
required by the state fire marshal, the state fire marshal shall
inspect the premises of the fireworks plant to determine if the
proposed construction, location, relocation, structural change or
renovation, or change in manufacturing of fireworks conforms to
sections 3743.02 to 3743.08 of the Revised Code and the rules
adopted by the state fire marshal pursuant to section 3743.05 of
the Revised Code. The state fire marshal shall issue a written
authorization to the manufacturer for the construction, location,
relocation, structural change or renovation, or change in
manufacturing of fireworks if the state fire marshal determines,
upon the inspection and a review of submitted documentation, that
the construction, location, relocation, structural change or
renovation, or change in manufacturing of fireworks conforms to
those sections and rules. Upon authorizing a change in
manufacturing of fireworks to include the processing of fireworks,
the state fire marshal shall make notations on the manufacturer's
license and in the list of licensed manufacturers in accordance
with section 3743.03 of the Revised Code.
On or before June 1, 1998, a licensed manufacturer shall
install, in every licensed building in which fireworks are
manufactured, stored, or displayed and to which the public has
access, interlinked fire detection, smoke exhaust, and smoke
evacuation systems that are approved by the superintendent of
industrial compliance, and shall comply with floor plans showing
occupancy load limits and internal circulation and egress patterns
that are approved by the state fire marshal and superintendent,
and that are submitted under seal as required by section 3791.04
of the Revised Code. Notwithstanding section 3743.59 of the
Revised Code, the construction and safety requirements established
in this division are not subject to any variance, waiver, or
exclusion.
(C) The license of a manufacturer of fireworks authorizes the
manufacturer to engage only in the following activities:
(1) The manufacturing of fireworks on the premises of the
fireworks plant as described in the application for licensure or
in the notification submitted under division (B) of this section,
except that a licensed manufacturer shall not engage in the
processing of fireworks unless authorized to do so by its license.
(2) To possess for sale at wholesale and sell at wholesale
the fireworks manufactured by the manufacturer, to persons who are
licensed wholesalers of fireworks, to out-of-state residents
persons in accordance with section sections 3743.44 of the Revised
Code, to residents of this state in accordance with section
3743.45 to 3743.46 of the Revised Code, or to persons located in
another state provided the fireworks are shipped directly out of
this state to them by the manufacturer. A person who is licensed
as a manufacturer of fireworks on June 14, 1988, also may possess
for sale and sell pursuant to division (C)(2) of this section
fireworks other than those the person manufactures. The possession
for sale shall be on the premises of the fireworks plant described
in the application for licensure or in the notification submitted
under division (B) of this section, and the sale shall be from the
inside of a licensed building and from no other structure or
device outside a licensed building. At no time shall a licensed
manufacturer sell any class of fireworks outside a licensed
building.
(3) Possess for sale at retail and sell at retail the
fireworks manufactured by the manufacturer, other than 1.4G
fireworks as designated by the state fire marshal in rules adopted
pursuant to division (A) of section 3743.05 of the Revised Code,
to licensed exhibitors in accordance with sections 3743.50 to
3743.55 of the Revised Code, and possess for sale at retail and
sell at retail the fireworks manufactured by the manufacturer,
including 1.4G fireworks, to out-of-state residents persons in
accordance with section sections 3743.44 of the Revised Code, to
residents of this state in accordance with section 3743.45 to
3743.46 of the Revised Code, or to persons located in another
state provided the fireworks are shipped directly out of this
state to them by the manufacturer. A person who is licensed as a
manufacturer of fireworks on June 14, 1988, may also possess for
sale and sell pursuant to division (C)(3) of this section
fireworks other than those the person manufactures. The possession
for sale shall be on the premises of the fireworks plant described
in the application for licensure or in the notification submitted
under division (B) of this section, and the sale shall be from the
inside of a licensed building and from no other structure or
device outside a licensed building. At no time shall a licensed
manufacturer sell any class of fireworks outside a licensed
building.
A licensed manufacturer of fireworks shall sell under
division (C) of this section only fireworks that meet the
standards set by the consumer product safety commission or by the
American fireworks standard laboratories or that have received an
EX number from the United States department of transportation.
(D) The license of a manufacturer of fireworks shall be
protected under glass and posted in a conspicuous place on the
premises of the fireworks plant. Except as otherwise provided in
this division, the license is not transferable or assignable. A
license may be transferred to another person for the same
fireworks plant for which the license was issued if the assets of
the plant are transferred to that person by inheritance or by a
sale approved by the state fire marshal. The license is subject to
revocation in accordance with section 3743.08 of the Revised Code.
(E) The state fire marshal shall not place the license of a
manufacturer of fireworks in a temporarily inactive status while
the holder of the license is attempting to qualify to retain the
license.
(F) Each licensed manufacturer of fireworks that possesses
fireworks for sale and sells fireworks under division (C) of
section 3743.04 of the Revised Code, or a designee of the
manufacturer, whose identity is provided to the state fire marshal
by the manufacturer, annually shall attend a continuing education
program. The state fire marshal shall develop the program and the
state fire marshal or a person or public agency approved by the
state fire marshal shall conduct it. A licensed manufacturer or
the manufacturer's designee who attends a program as required
under this division, within one year after attending the program,
shall conduct in-service training as approved by the state fire
marshal for other employees of the licensed manufacturer regarding
the information obtained in the program. A licensed manufacturer
shall provide the state fire marshal with notice of the date,
time, and place of all in-service training. For any program
conducted under this division, the state fire marshal shall, in
accordance with rules adopted by the state fire marshal under
Chapter 119. of the Revised Code, establish the subjects to be
taught, the length of classes, the standards for approval, and
time periods for notification by the licensee to the state fire
marshal of any in-service training.
(G) A licensed manufacturer shall maintain comprehensive
general liability insurance coverage in the amount and type
specified under division (B)(2) of section 3743.02 of the Revised
Code at all times. Each policy of insurance required under this
division shall contain a provision requiring the insurer to give
not less than fifteen days' prior written notice to the state fire
marshal before termination, lapse, or cancellation of the policy,
or any change in the policy that reduces the coverage below the
minimum required under this division. Prior to canceling or
reducing the amount of coverage of any comprehensive general
liability insurance coverage required under this division, a
licensed manufacturer shall secure supplemental insurance in an
amount and type that satisfies the requirements of this division
so that no lapse in coverage occurs at any time. A licensed
manufacturer who secures supplemental insurance shall file
evidence of the supplemental insurance with the state fire marshal
prior to canceling or reducing the amount of coverage of any
comprehensive general liability insurance coverage required under
this division.
(H) The state fire marshal shall adopt rules for the
expansion or contraction of a licensed premises and for approval
of such expansions or contractions. The boundaries of a licensed
premises, including any geographic expansion or contraction of
those boundaries, shall be approved by the state fire marshal in
accordance with rules the state fire marshal adopts. If the
licensed premises consists of more than one parcel of real estate,
those parcels shall be contiguous unless an exception is allowed
pursuant to division (I) of this section.
(I)(1) A licensed manufacturer may expand its licensed
premises within this state to include not more than two storage
locations that are located upon one or more real estate parcels
that are noncontiguous to the licensed premises as that licensed
premises exists on the date a licensee submits an application as
described below, if all of the following apply:
(a) The licensee submits an application to the state fire
marshal and an application fee of one hundred dollars per storage
location for which the licensee is requesting approval.
(b) The identity of the holder of the license remains the
same at the storage location.
(c) The storage location has received a valid certificate of
zoning compliance as applicable and a valid certificate of
occupancy for each building or structure at the storage location
issued by the authority having jurisdiction to issue the
certificate for the storage location, and those certificates
permit the distribution and storage of fireworks regulated under
this chapter at the storage location and in the buildings or
structures. The storage location shall be in compliance with all
other applicable federal, state, and local laws and regulations.
(d) Every building or structure located upon the storage
location is separated from occupied residential and nonresidential
buildings or structures, railroads, highways, or any other
buildings or structures on the licensed premises in accordance
with the distances specified in the rules adopted by the state
fire marshal pursuant to section 3743.05 of the Revised Code.
(e) Neither the licensee nor any person holding, owning, or
controlling a five per cent or greater beneficial or equity
interest in the licensee has been convicted of or pleaded guilty
to a felony under the laws of this state, any other state, or the
United States, after September 29, 2005.
(f) The state fire marshal approves the application for
expansion.
(2) The state fire marshal shall approve an application for
expansion requested under division (I)(1) of this section if the
state fire marshal receives the application fee and proof that the
requirements of divisions (I)(1)(b) to (e) of this section are
satisfied. The storage location shall be considered part of the
original licensed premises and shall use the same distinct number
assigned to the original licensed premises with any additional
designations as the state fire marshal deems necessary in
accordance with section 3743.03 of the Revised Code.
(J)(1) A licensee who obtains approval for the use of a
storage location in accordance with division (I) of this section
shall use the storage location exclusively for the following
activities, in accordance with division (C) of this section:
(a) The packaging, assembling, or storing of fireworks, which
shall only occur in buildings or structures approved for such
hazardous uses by the building code official having jurisdiction
for the storage location or, for 1.4G fireworks, in containers or
trailers approved for such hazardous uses by the state fire
marshal if such containers or trailers are not subject to
regulation by the building code adopted in accordance with Chapter
3781. of the Revised Code. All such storage shall be in accordance
with the rules adopted by the state fire marshal under division
(G) of section 3743.05 of the Revised Code for the packaging,
assembling, and storage of fireworks.
(b) Distributing fireworks to other parcels of real estate
located on the manufacturer's licensed premises, to licensed
wholesalers or other licensed manufacturers in this state or to
similarly licensed persons located in another state or country;
(c) Distributing fireworks to a licensed exhibitor of
fireworks pursuant to a properly issued permit in accordance with
section 3743.54 of the Revised Code.
(2) A licensed manufacturer shall not engage in any sales
activity, including the retail sale of fireworks otherwise
permitted under division (C)(2) or (C)(3) of this section, or
pursuant to section 3743.44 or 3743.45 of the Revised Code, at the
storage location approved under this section.
(3) A storage location may not be relocated for a minimum
period of five years after the storage location is approved by the
state fire marshal in accordance with division (I) of this
section.
(K) The licensee shall prohibit public access to the storage
location. The state fire marshal shall adopt rules to describe the
acceptable measures a manufacturer shall use to prohibit access to
the storage site.
Sec. 3743.17. (A) The license of a wholesaler of fireworks
is effective for one year beginning on the first day of December.
The state fire marshal shall issue or renew a license only on that
date and at no other time. If a wholesaler of fireworks wishes to
continue engaging in the wholesale sale of fireworks at the
particular location after its then effective license expires, it
shall apply not later than the first day of October for a new
license pursuant to section 3743.15 of the Revised Code. The state
fire marshal shall send a written notice of the expiration of its
license to a licensed wholesaler at least three months before the
expiration date.
(B) If, during the effective period of its licensure, a
licensed wholesaler of fireworks wishes to perform any
construction, or make any structural change or renovation, on the
premises on which the fireworks are sold, the wholesaler shall
notify the state fire marshal in writing. The state fire marshal
may require a licensed wholesaler also to submit documentation,
including, but not limited to, plans covering the proposed
construction or structural change or renovation, if the state fire
marshal determines the documentation is necessary for evaluation
purposes in light of the proposed construction or structural
change or renovation.
Upon receipt of the notification and additional documentation
required by the state fire marshal, the state fire marshal shall
inspect the premises on which the fireworks are sold to determine
if the proposed construction or structural change or renovation
conforms to sections 3743.15 to 3743.21 of the Revised Code and
the rules adopted by the state fire marshal pursuant to section
3743.18 of the Revised Code. The state fire marshal shall issue a
written authorization to the wholesaler for the construction or
structural change or renovation if the state fire marshal
determines, upon the inspection and a review of submitted
documentation, that the construction or structural change or
renovation conforms to those sections and rules.
(C) The license of a wholesaler of fireworks authorizes the
wholesaler to engage only in the following activities:
(1) Possess for sale at wholesale and sell at wholesale
fireworks to persons who are licensed wholesalers of fireworks, to
out-of-state residents persons in accordance with section sections
3743.44 of the Revised Code, to residents of this state in
accordance with section 3743.45 to 3743.46 of the Revised Code, or
to persons located in another state provided the fireworks are
shipped directly out of this state to them by the wholesaler. The
possession for sale shall be at the location described in the
application for licensure or in the notification submitted under
division (B) of this section, and the sale shall be from the
inside of a licensed building and from no structure or device
outside a licensed building. At no time shall a licensed
wholesaler sell any class of fireworks outside a licensed
building.
(2) Possess for sale at retail and sell at retail fireworks,
other than 1.4G fireworks as designated by the state fire marshal
in rules adopted pursuant to division (A) of section 3743.05 of
the Revised Code, to licensed exhibitors in accordance with
sections 3743.50 to 3743.55 of the Revised Code, and possess for
sale at retail and sell at retail fireworks, including 1.4G
fireworks, to
out-of-state residents persons in accordance with
section sections 3743.44 of the Revised Code, to residents of this
state in accordance with section 3743.45 to 3743.46 of the Revised
Code, or to persons located in another state provided the
fireworks are shipped directly out of this state to them by the
wholesaler. The possession for sale shall be at the location
described in the application for licensure or in the notification
submitted under division (B) of this section, and the sale shall
be from the inside of the licensed building and from no other
structure or device outside this licensed building. At no time
shall a licensed wholesaler sell any class of fireworks outside a
licensed building.
A licensed wholesaler of fireworks shall sell under division
(C) of this section only fireworks that meet the standards set by
the consumer product safety commission or by the American
fireworks standard laboratories or that have received an EX number
from the United States department of transportation.
(D) The license of a wholesaler of fireworks shall be
protected under glass and posted in a conspicuous place at the
location described in the application for licensure or in the
notification submitted under division (B) of this section. Except
as otherwise provided in this section, the license is not
transferable or assignable. A license may be transferred to
another person for the same location for which the license was
issued if the assets of the wholesaler are transferred to that
person by inheritance or by a sale approved by the state fire
marshal. The license is subject to revocation in accordance with
section 3743.21 of the Revised Code.
(E) The state fire marshal shall adopt rules for the
expansion or contraction of a licensed premises and for the
approval of an expansion or contraction. The boundaries of a
licensed premises, including any geographic expansion or
contraction of those boundaries, shall be approved by the state
fire marshal in accordance with rules the state fire marshal
adopts. If the licensed premises of a licensed wholesaler from
which the wholesaler operates consists of more than one parcel of
real estate, those parcels must be contiguous, unless an exception
is allowed pursuant to division (G) of this section.
(F)(1) Upon application by a licensed wholesaler of
fireworks, a wholesaler license may be transferred from one
geographic location to another within the same municipal
corporation or within the unincorporated area of the same
township, but only if all of the following apply:
(a) The identity of the holder of the license remains the
same in the new location.
(b) The former location is closed prior to the opening of the
new location and no fireworks business of any kind is conducted at
the former location after the transfer of the license.
(c) The new location has received a local certificate of
zoning compliance and a local certificate of occupancy, and
otherwise is in compliance with all local building regulations.
(d) Every building or structure at the new location is
separated from occupied residential and nonresidential buildings
or structures, railroads, highways, or any other buildings or
structures located on the licensed premises in accordance with the
distances specified in the rules adopted by the state fire marshal
pursuant to section 3743.18 of the Revised Code. If the licensee
fails to comply with the requirements of division (F)(1)(d) of
this section by the licensee's own act, the license at the new
location is forfeited.
(e) Neither the licensee nor any person holding, owning, or
controlling a five per cent or greater beneficial or equity
interest in the licensee has been convicted of or has pleaded
guilty to a felony under the laws of this state, any other state,
or the United States after June 30, 1997.
(f) The state fire marshal approves the request for the
transfer.
(2) The new location shall comply with the requirements
specified in divisions (C)(1) and (2) of section 3743.25 of the
Revised Code whether or not the fireworks showroom at the new
location is constructed, expanded, or first begins operating on
and after June 30, 1997.
(G)(1) A licensed wholesaler may expand its licensed premises
within this state to include not more than two storage locations
that are located upon one or more real estate parcels that are
noncontiguous to the licensed premises as that licensed premises
exists on the date a licensee submits an application as described
below, if all of the following apply:
(a) The licensee submits an application to the state fire
marshal requesting the expansion and an application fee of one
hundred dollars per storage location for which the licensee is
requesting approval.
(b) The identity of the holder of the license remains the
same at the storage location.
(c) The storage location has received a valid certificate of
zoning compliance, as applicable, and a valid certificate of
occupancy for each building or structure at the storage location
issued by the authority having jurisdiction to issue the
certificate for the storage location, and those certificates
permit the distribution and storage of fireworks regulated under
this chapter at the storage location and in the buildings or
structures. The storage location shall be in compliance with all
other applicable federal, state, and local laws and regulations.
(d) Every building or structure located upon the storage
location is separated from occupied residential and nonresidential
buildings or structures, railroads, highways, and any other
buildings or structures on the licensed premises in accordance
with the distances specified in the rules adopted by the state
fire marshal pursuant to section 3743.18 of the Revised Code.
(e) Neither the licensee nor any person holding, owning, or
controlling a five per cent or greater beneficial or equity
interest in the licensee has been convicted of or pleaded guilty
to a felony under the laws of this state, any other state, or the
United States, after September 29, 2005.
(f) The state fire marshal approves the application for
expansion.
(2) The state fire marshal shall approve an application for
expansion requested under division (G)(1) of this section if the
state fire marshal receives the application fee and proof that the
requirements of divisions (G)(1)(b) to (e) of this section are
satisfied. The storage location shall be considered part of the
original licensed premises and shall use the same distinct number
assigned to the original licensed premises with any additional
designations as the state fire marshal deems necessary in
accordance with section 3743.16 of the Revised Code.
(H)(1) A licensee who obtains approval for use of a storage
location in accordance with division (G) of this section shall use
the site exclusively for the following activities, in accordance
with division (C)(1) of this section:
(a) Packaging, assembling, or storing fireworks, which shall
occur only in buildings or structures approved for such hazardous
uses by the building code official having jurisdiction for the
storage location or, for 1.4G fireworks, in containers or trailers
approved for such hazardous uses by the state fire marshal if such
containers or trailers are not subject to regulation by the
building code adopted in accordance with Chapter 3781. of the
Revised Code. All such storage shall be in accordance with the
rules adopted by the state fire marshal under division (B)(4) of
section 3743.18 of the Revised Code for the packaging, assembling,
and storage of fireworks.
(b) Distributing fireworks to other parcels of real estate
located on the wholesaler's licensed premises, to licensed
manufacturers or other licensed wholesalers in this state or to
similarly licensed persons located in another state or country;
(c) Distributing fireworks to a licensed exhibitor of
fireworks pursuant to a properly issued permit in accordance with
section 3743.54 of the Revised Code.
(2) A licensed wholesaler shall not engage in any sales
activity, including the retail sale of fireworks otherwise
permitted under division (C)(2) of this section or pursuant to
section 3743.44 or 3743.45 of the Revised Code, at a storage
location approved under this section.
(3) A storage location may not be relocated for a minimum
period of five years after the storage location is approved by the
state fire marshal in accordance with division (G) of this
section.
(I) A licensee shall prohibit public access to all storage
locations it uses. The state fire marshal shall adopt rules
establishing acceptable measures a wholesaler shall use to
prohibit access to storage sites.
(J) The state fire marshal shall not place the license of a
wholesaler of fireworks in temporarily inactive status while the
holder of the license is attempting to qualify to retain the
license.
(K) Each licensed wholesaler of fireworks or a designee of
the wholesaler, whose identity is provided to the state fire
marshal by the wholesaler, annually shall attend a continuing
education program. The state fire marshal shall develop the
program and the state fire marshal or a person or public agency
approved by the state fire marshal shall conduct it. A licensed
wholesaler or the wholesaler's designee who attends a program as
required under this division, within one year after attending the
program, shall conduct in-service training as approved by the
state fire marshal for other employees of the licensed wholesaler
regarding the information obtained in the program. A licensed
wholesaler shall provide the
state fire marshal with notice of
the date, time, and place of all in-service training. For any
program conducted under this division, the state fire marshal
shall, in accordance with rules adopted by the state fire marshal
under Chapter 119. of the Revised Code, establish the subjects to
be taught, the length of classes, the standards for approval, and
time periods for notification by the licensee to the state fire
marshal of any in-service training.
(L) A licensed wholesaler shall maintain comprehensive
general liability insurance coverage in the amount and type
specified under division (B)(2) of section 3743.15 of the Revised
Code at all times. Each policy of insurance required under this
division shall contain a provision requiring the insurer to give
not less than fifteen days' prior written notice to the state fire
marshal before termination, lapse, or cancellation of the policy,
or any change in the policy that reduces the coverage below the
minimum required under this division. Prior to canceling or
reducing the amount of coverage of any comprehensive general
liability insurance coverage required under this division, a
licensed wholesaler shall secure supplemental insurance in an
amount and type that satisfies the requirements of this division
so that no lapse in coverage occurs at any time. A licensed
wholesaler who secures supplemental insurance shall file evidence
of the supplemental insurance with the state fire marshal prior to
canceling or reducing the amount of coverage of any comprehensive
general liability insurance coverage required under this division.
Sec. 3743.44. (A) Any person who resides in another state
and who intends to obtain possession in this state of 1.3G
fireworks purchased in this state shall obtain possession of the
1.3G fireworks only from a licensed manufacturer or licensed
wholesaler and only possess the fireworks in this state while in
the course of directly transporting them out of this state. No
licensed manufacturer or licensed wholesaler shall sell 1.3G
fireworks to a person who resides in another state unless that
person has been issued a license or permit in the state of the
person's residence that authorizes the person to engage in the
manufacture, wholesale sale, or retail sale of 1.3G fireworks or
that authorizes the person to conduct 1.3G fireworks exhibitions
in that state and that person presents a certified copy of the
license. No licensed manufacturer or licensed wholesaler shall
sell fireworks to a person who resides in another state unless
that person has been issued a license or permit in the state of
the person's residence that authorizes the person to engage in the
manufacture, wholesale sale, or retail sale of fireworks in that
state or that authorizes the person to conduct fireworks
exhibitions in that state and that person presents a certified
copy of the license, or, if that person does not possess a license
or permit of that nature, only if the person presents a current
valid motor vehicle operator's license issued to the person in the
person's state of residence, or, if that person does not possess a
motor vehicle operator's license issued in that state, an
identification card issued to the person by a governmental agency
in the person's state of residence indicating that the person is a
resident of that state. If a person who is required to present a
motor vehicle operator's license or other identification card
intends to transport the fireworks purchased directly out of this
state by a motor vehicle and the person will not also be the
operator of that motor vehicle while so transporting the
fireworks, the operator of the motor vehicle also shall present
the operator's motor vehicle operator's license.
(B) A licensed manufacturer or licensed wholesaler selling
fireworks under this section shall require the purchaser to
complete a purchaser's form. The state fire marshal shall
prescribe the form, and the licensed manufacturer or licensed
wholesaler shall furnish the form. On this form the purchaser
shall include the purchaser's name and address; the date of the
purchase; a statement that the purchaser acknowledges that the
purchaser is responsible for any illegal use of the fireworks,
including any damages caused by improper use; the number of the
purchaser's license or permit authorizing the purchaser to
manufacture, sell at wholesale, or sell at retail fireworks or to
conduct fireworks exhibitions, or the number of the purchaser's
motor vehicle operator's license or other identification card, as
applicable; such other information as the state fire marshal may
require; and the purchaser's signature. Each purchaser's form
shall contain a statement printed in bold letters indicating that
knowingly making a false statement on the form is falsification
under section 2921.13 of the Revised Code and is a misdemeanor of
the first degree.
Each licensed manufacturer and licensed wholesaler shall keep
each purchaser's form for a period of three years after the date
of the purchase, and such forms shall be open to inspection by the
state fire marshal or the state fire marshal's designated
authority.
(C) Each purchaser of person who resides in another state who
purchases fireworks under this section shall transport the
fireworks so purchased directly out of this state within
forty-eight hours after the time of their purchase.
This section regulates wholesale sales and retail sales of
fireworks in this state only insofar as purchasers of fireworks
are residents of other states and will be obtaining possession in
this state of purchased fireworks. (D) This section does not
prohibit licensed manufacturers or wholesalers from selling
fireworks, in accordance with section 3743.04 or sections 3743.17
and 3743.25 of the Revised Code, to a resident of another state
and from shipping the purchased fireworks directly out of this
state to the purchaser.
Sec. 3743.45. (A) Any person who resides in this state and
who intends to obtain possession in this state of 1.4G fireworks
purchased in this state shall obtain possession of the 1.4G
fireworks only from a licensed manufacturer or licensed wholesaler
and shall be subject to this section.
A licensed manufacturer or licensed wholesaler selling 1.4G
fireworks under this division shall require the purchaser to
complete a purchaser's form, which shall be prescribed by the
state fire marshal and furnished by the licensed manufacturer or
licensed wholesaler. On this form the purchaser shall include the
purchaser's name and address; the date of the purchase; a
statement that the purchaser acknowledges that the purchaser is
responsible for any illegal use of the fireworks, including any
damages caused by improper use; such other information as the
state fire marshal may require; and the purchaser's signature.
Each purchaser's form shall contain a statement printed in bold
letters indicating that knowingly making a false statement on the
form is falsification under section 2921.13 of the Revised Code
and is a misdemeanor of the first degree. Upon accurate completion
and submission of the purchaser's form to the licensed
manufacturer or licensed wholesaler, the purchaser may possess
1.4G fireworks in accordance with this section.
Each licensed manufacturer and licensed wholesaler shall keep
each purchaser's form for a period of three years after the date
of the purchase, and such forms shall be open to inspection by the
state fire marshal or the state fire marshal's designated
authority.
Each purchaser of 1.4G fireworks under this division shall
transport the fireworks so purchased directly out of this state
within forty-eight hours after the time of their purchase.
This division does not apply to a person
who resides in this
state and who is also a licensed manufacturer, licensed
wholesaler, or licensed exhibitor of fireworks in this state.
(B) No licensed manufacturer or licensed wholesaler shall
sell 1.3G fireworks to a person who resides in this state unless
that person is a licensed manufacturer, licensed wholesaler, or
licensed exhibitor of fireworks in this state A licensed
manufacturer or licensed wholesaler selling 1.4G fireworks under
this division shall have safety glasses available for a nominal
charge or free at the site of the 1.4G fireworks purchase.
(C) Any person authorized under this section to possess 1.4G
fireworks in this state may discharge, ignite, or explode those
fireworks in either of the following locations in this state:
(1) On the property of the purchaser;
(2) On the property of another person who has given
permission to the purchaser.
(D) Fireworks discharged, ignited, or exploded pursuant to
this section shall not be considered a public exhibition.
(E) A county, with respect to the unincorporated territory of
the county, a township, with respect to the unincorporated
territory of the township, or a municipal corporation may do
either of the following:
(1) Restrict the dates and times a person may discharge,
ignite, or explode fireworks purchased pursuant to this section;
(2) Ban the discharge, ignition, or explosion of fireworks
purchased pursuant to this section.
A resolution adopted by a board of township trustees under
this division prevails over a conflicting resolution adopted under
this division by the board of county commissioners in the county
within which the township is located.
(F) This section does not limit the enforcement of any
ordinance, resolution, or statute that regulates noise,
disturbance of the peace, or disorderly conduct.
Sec. 3743.46. (A) Except as otherwise provided in section
3743.44 or 3743.45 of the Revised Code, no licensed manufacturer
or licensed wholesaler shall sell fireworks to a person who
resides in another state unless one of the following applies:
(1) The person has been issued a license or permit in the
state of the person's residence that authorizes the person to
engage in the manufacture, wholesale sale, or retail sale of
fireworks in that state or that authorizes the person to conduct
fireworks exhibitions in that state and that person presents a
certified copy of the license.
(2) If the person does not possess a license or permit
described in division (A)(1) of this section, the person presents
a current valid motor vehicle operator's license issued to the
person in the person's state of residence.
(3) If the person does not possess a license or permit issued
in that state as described in division (A)(1) or (2) of this
section, the person presents an identification card issued to the
person by a governmental agency in the person's state of residence
indicating that the person is a resident of that state.
(B) If a person who is required to present a motor vehicle
operator's license or other identification card intends to
transport the fireworks purchased directly out of this state by a
motor vehicle and the person will not also be the operator of that
motor vehicle while so transporting the fireworks, the operator of
the motor vehicle also shall present the operator's motor vehicle
operator's license.
Sec. 3743.47. (A) The state fire marshal shall prepare a
pamphlet that explains how to use 1.4G fireworks safely. The state
fire marshal shall distribute the pamphlet to all licensed
wholesalers and licensed manufacturers who sell 1.4G fireworks.
(B) A licensed manufacturer or licensed wholesaler shall
furnish a copy of the pamphlet prepared pursuant to division (A)
of this section to each purchaser of 1.4G fireworks.
This division does not apply when a purchaser is a licensed
manufacturer, licensed wholesaler, or licensed exhibitor of
fireworks in this state.
Sec. 3743.60. (A) No person shall manufacture fireworks in
this state unless it is a licensed manufacturer of fireworks, and
no person shall operate a fireworks plant in this state unless it
has been issued a license as a manufacturer of fireworks for the
particular fireworks plant.
(B) No person shall operate a fireworks plant in this state
after its license as a manufacturer of fireworks for the
particular fireworks plant has expired, been denied renewal, or
been revoked, unless a new license has been obtained.
(C) No licensed manufacturer of fireworks, during the
effective period of its licensure, shall construct, locate, or
relocate any buildings or other structures on the premises of its
fireworks plant, make any structural change or renovation in any
building or other structure on the premises of its fireworks
plant, or change the nature of its manufacturing of fireworks so
as to include the processing of fireworks without first obtaining
a written authorization from the state fire marshal pursuant to
division (B) of section 3743.04 of the Revised Code.
(D) No licensed manufacturer of fireworks shall manufacture
fireworks, possess fireworks for sale at wholesale or retail, or
sell fireworks at wholesale or retail, in a manner not authorized
by division (C) of section 3743.04 of the Revised Code.
(E) No licensed manufacturer of fireworks shall knowingly
fail to comply with the rules adopted by the state fire marshal
pursuant to section 3743.05 of the Revised Code or the
requirements of section 3743.06 of the Revised Code.
(F) No licensed manufacturer of fireworks shall fail to
maintain complete inventory, wholesale sale, and retail records as
required by section 3743.07 of the Revised Code, or to permit
inspection of these records or the premises of a fireworks plant
pursuant to section 3743.08 of the Revised Code.
(G) No licensed manufacturer of fireworks shall fail to
comply with an order of the state fire marshal issued pursuant to
division (B)(1) of section 3743.08 of the Revised Code, within the
specified period of time.
(H) No licensed manufacturer of fireworks shall fail to
comply with an order of the state fire marshal issued pursuant to
division (B)(2) of section 3743.08 of the Revised Code until the
nonconformities are eliminated, corrected, or otherwise remedied
or the seventy-two hour period specified in that division has
expired, whichever first occurs.
(I) No person shall smoke or shall carry a pipe, cigarette,
or cigar, or a match, lighter, other flame-producing item, or open
flame on, or shall carry a concealed source of ignition into, the
premises of a fireworks plant, except as smoking is authorized in
specified lunchrooms or restrooms by a manufacturer pursuant to
division (C) of section 3743.06 of the Revised Code.
(J) No person shall have possession or control of, or be
under the influence of, any intoxicating liquor, beer, or
controlled substance, while on the premises of a fireworks plant.
(K) No licensed manufacturer of fireworks shall fail to
furnish a safety pamphlet to a purchaser of 1.4G fireworks as
required by division (B) of section 3743.47 of the Revised Code.
(L) No licensed manufacturer of fireworks shall fail to have
safety glasses available for sale as required by division (B) of
section 3743.45 of the Revised Code.
Sec. 3743.61. (A) No person, except a licensed manufacturer
of fireworks engaging in the wholesale sale of fireworks as
authorized by division (C)(2) of section 3743.04 of the Revised
Code, shall operate as a wholesaler of fireworks in this state
unless it is a licensed wholesaler of fireworks, or shall operate
as a wholesaler of fireworks at any location in this state unless
it has been issued a license as a wholesaler of fireworks for the
particular location.
(B) No person shall operate as a wholesaler of fireworks at a
particular location in this state after its license as a
wholesaler of fireworks for the particular location has expired,
been denied renewal, or been revoked, unless a new license has
been obtained.
(C) No licensed wholesaler of fireworks, during the effective
period of its licensure, shall perform any construction, or make
any structural change or renovation, on the premises on which the
fireworks are sold without first obtaining a written authorization
from the state fire marshal pursuant to division (B) of section
3743.17 of the Revised Code.
(D) No licensed wholesaler of fireworks shall possess
fireworks for sale at wholesale or retail, or sell fireworks at
wholesale or retail, in a manner not authorized by division (C) of
section 3743.17 of the Revised Code.
(E) No licensed wholesaler of fireworks shall knowingly fail
to comply with the rules adopted by the state fire marshal
pursuant to section 3743.18 or the requirements of section 3743.19
of the Revised Code.
(F) No licensed wholesaler of fireworks shall fail to
maintain complete inventory, wholesale sale, and retail records as
required by section 3743.20 of the Revised Code, or to permit
inspection of these records or the premises of the wholesaler
pursuant to section 3743.21 of the Revised Code.
(G) No licensed wholesaler of fireworks shall fail to comply
with an order of the state fire marshal issued pursuant to
division (B)(1) of section 3743.21 of the Revised Code, within the
specified period of time.
(H) No licensed wholesaler of fireworks shall fail to comply
with an order of the state fire marshal issued pursuant to
division (B)(2) of section 3743.21 of the Revised Code until the
nonconformities are eliminated, corrected, or otherwise remedied
or the seventy-two hour period specified in that division has
expired, whichever first occurs.
(I) No person shall smoke or shall carry a pipe, cigarette,
or cigar, or a match, lighter, other flame-producing item, or open
flame on, or shall carry a concealed source of ignition into, the
premises of a wholesaler of fireworks, except as smoking is
authorized in specified lunchrooms or restrooms by a wholesaler
pursuant to division (D) of section 3743.19 of the Revised Code.
(J) No person shall have possession or control of, or be
under the influence of, any intoxicating liquor, beer, or
controlled substance, while on the premises of a wholesaler of
fireworks.
(K) No licensed wholesaler of fireworks shall fail to furnish
a safety pamphlet to a purchaser of 1.4G fireworks as required by
division (B) of section 3743.47 of the Revised Code.
(L) No licensed wholesaler of fireworks shall fail to have
safety glasses available for sale as required by division (B) of
section 3743.45 of the Revised Code.
Sec. 3743.63. (A) No person who resides in another state and
purchases fireworks in this state shall obtain possession of the
fireworks in this state unless the person complies with section
sections 3743.44 to 3743.46 of the Revised Code, provided that
knowingly making a false statement on the fireworks purchaser form
is not a violation of this section but is a violation of section
2921.13 of the Revised Code.
(B) No Except for the purchase of 1.4G fireworks made under
section 3743.45 of the Revised Code, no person who resides in
another state and who purchases fireworks in this state shall
obtain possession of fireworks in this state other than from a
licensed manufacturer or wholesaler, or fail, when transporting
the fireworks, to transport them directly out of this state within
seventy-two hours after the time of their purchase. No such person
shall give or sell to any other person in this state fireworks
that the person has acquired in this state.
(C) No person who resides in this state and purchases
fireworks in this state shall obtain possession of the fireworks
in this state unless the person complies with section 3743.45 of
the Revised Code, provided that knowingly making a false statement
on the fireworks purchaser form is not a violation of this section
but is a violation of section 2921.13 of the Revised Code.
(D) No person who resides in this state and who purchases
fireworks in this state under section 3743.45 of the Revised Code
shall obtain possession of fireworks in this state other than from
a licensed manufacturer or licensed wholesaler, or fail, when
transporting the fireworks, to transport them directly out of this
state within forty-eight hours after the time of their purchase.
No such person shall give or sell to any other person in this
state fireworks that the person has acquired in this state.
Sec. 3743.65. (A) No person shall possess fireworks in this
state or shall possess for sale or sell fireworks in this state,
except a licensed manufacturer of fireworks as authorized by
sections 3743.02 to 3743.08 of the Revised Code, a licensed
wholesaler of fireworks as authorized by sections 3743.15 to
3743.21 of the Revised Code, a shipping permit holder as
authorized by section 3743.40 of the Revised Code, an out-of-state
resident a person as authorized by section sections 3743.44 of the
Revised Code, a resident of this state as authorized by section
3743.45 to 3743.46 of the Revised Code, or a licensed exhibitor of
fireworks as authorized by sections 3743.50 to 3743.55 of the
Revised Code, and except as provided in section 3743.80 of the
Revised Code.
(B) Except as provided in section sections 3743.45 and
3743.80 of the Revised Code and except for licensed exhibitors of
fireworks authorized to conduct a fireworks exhibition pursuant to
sections 3743.50 to 3743.55 of the Revised Code, no person shall
discharge, ignite, or explode any fireworks in this state.
(C) No person shall use in a theater or public hall, what is
technically known as fireworks showers, or a mixture containing
potassium chlorate and sulphur.
(D) No person shall sell fireworks of any kind to a person
under eighteen years of age. No person under eighteen years of age
shall enter a fireworks sales showroom unless that person is
accompanied by a parent, legal guardian, or other responsible
adult. No person under eighteen years of age shall touch or
possess fireworks on a licensed premises without the consent of
the licensee. A licensee may eject any person from a licensed
premises that is in any way disruptive to the safe operation of
the premises.
(E) No person, other than a licensed manufacturer, licensed
wholesaler, licensed exhibitor, or shipping permit holder, shall
possess 1.3G fireworks in this state.
(F) Except as otherwise provided in division (J) of section
3743.06 and division (K) of section 3743.19 of the Revised Code,
no person shall knowingly disable a fire suppression system as
defined in section 3781.108 of the Revised Code on the premises of
a fireworks plant of a licensed manufacturer of fireworks or on
the premises of the business operations of a licensed wholesaler
of fireworks.
(G) No person shall discharge, ignite, or explode fireworks
while in possession or control of, or under the influence of, any
intoxicating liquor, beer, or controlled substance.
(H) No person shall discharge, ignite, or explode fireworks
on the property of another person without that person's permission
to use fireworks on that property.
Sec. 3743.75. (A) During the period beginning on June 29,
2001, and ending on December 15, 2015 2018, the state fire marshal
shall not do any of the following:
(1) Issue a license as a manufacturer of fireworks under
sections 3743.02 and 3743.03 of the Revised Code to a person for a
particular fireworks plant unless that person possessed such a
license for that fireworks plant immediately prior to June 29,
2001;
(2) Issue a license as a wholesaler of fireworks under
sections 3743.15 and 3743.16 of the Revised Code to a person for a
particular location unless that person possessed such a license
for that location immediately prior to June 29, 2001;
(3) Except as provided in division (B) of this section,
approve the geographic transfer of a license as a manufacturer or
wholesaler of fireworks issued under this chapter to any location
other than a location for which a license was issued under this
chapter immediately prior to June 29, 2001.
(B) Division (A)(3) of this section does not apply to a
transfer that the state fire marshal approves under division (F)
of section 3743.17 of the Revised Code.
(C) Notwithstanding section 3743.59 of the Revised Code, the
prohibited activities established in divisions (A)(1) and (2) of
this section, geographic transfers approved pursuant to division
(F) of section 3743.17 of the Revised Code, and storage locations
allowed pursuant to division (I) of section 3743.04 of the Revised
Code or division (G) of section 3743.17 of the Revised Code are
not subject to any variance, waiver, or exclusion.
(D) As used in division (A) of this section:
(1) "Person" includes any person or entity, in whatever form
or name, that acquires possession of a manufacturer or wholesaler
of fireworks license issued pursuant to this chapter by transfer
of possession of a license, whether that transfer occurs by
purchase, assignment, inheritance, bequest, stock transfer, or any
other type of transfer, on the condition that the transfer is in
accordance with division (D) of section 3743.04 of the Revised
Code or division (D) of section 3743.17 of the Revised Code and is
approved by the fire marshal.
(2) "Particular location" includes a licensed premises and,
regardless of when approved, any storage location approved in
accordance with section 3743.04 or 3743.17 of the Revised Code.
(3) "Such a license" includes a wholesaler of fireworks
license that was issued in place of a manufacturer of fireworks
license that existed prior to June 29, 2001, and was requested to
be canceled by the license holder pursuant to division (D) of
section 3743.03 of the Revised Code.
Sec. 3743.99. (A) Whoever violates division (A) or (B) of
section 3743.60 or division (H) of section 3743.64 of the Revised
Code is guilty of a felony of the third degree.
(B) Whoever violates division (C) or (D) of section 3743.60,
division (A), (B), (C), or (D) of section 3743.61, or division (A)
or (B) of section 3743.64 of the Revised Code is guilty of a
felony of the fourth degree.
(C) Whoever violates division (E), (F), (G), (H), (I), or (J)
of section 3743.60, division (E), (F), (G), (H), (I), or (J) of
section 3743.61, section 3743.63, division (D), (E), (F), or (G)
of section 3743.64, division (A), (B), (C), (D), or (E) of section
3743.65, or section 3743.66 of the Revised Code is guilty of a
misdemeanor of the first degree. If the offender previously has
been convicted of or pleaded guilty to a violation of division (I)
of section 3743.60 or 3743.61 of the Revised Code, a violation of
either of these divisions is a felony of the fifth degree.
(D) Whoever violates division (C) of section 3743.64 of the
Revised Code is guilty of a misdemeanor of the first degree. In
addition to any other penalties that may be imposed on a licensed
exhibitor of fireworks under this division and unless the third
sentence of this division applies, the person's license as an
exhibitor of fireworks or as an assistant exhibitor of fireworks
shall be suspended, and the person is ineligible to apply for
either type of license, for a period of five years. If the
violation of division (C) of section 3743.64 of the Revised Code
results in serious physical harm to persons or serious physical
harm to property, the person's license as an exhibitor of
fireworks or as an assistant exhibitor of fireworks shall be
revoked, and that person is ineligible to apply for a license as
or to be licensed as an exhibitor of fireworks or as an assistant
exhibitor of fireworks in this state.
(E) Whoever violates division (F) of section 3743.65 of the
Revised Code is guilty of a felony of the fifth degree.
(F) Whoever violates division (G) of section 3743.65 of the
Revised Code is guilty of a misdemeanor of the first degree.
Notwithstanding any other provision of law to the contrary, a
person may be convicted at the same trial or proceeding of a
violation of division (G) of section 3743.65 of the Revised Code
and a violation of division (B) of section 2917.11 of the Revised
Code that constitutes the basis of the charge of the violation of
division (G) of section 3743.65 of the Revised Code.
(G) Whoever violates division (K) or (L) of section 3743.60
or division (K) or (L) of section 3743.61 of the Revised Code is
guilty of a misdemeanor of the second degree.
(H) Whoever violates division (H) of section 3743.65 of the
Revised Code is guilty of a minor misdemeanor.
Sec. 5703.052. (A) There is hereby created in the state
treasury the tax refund fund, from which refunds shall be paid for
taxes illegally or erroneously assessed or collected, or for any
other reason overpaid, that are levied by Chapter 4301., 4305.,
5726., 5728., 5729., 5731., 5733., 5735., 5736., 5739., 5741.,
5743., 5747., 5748., 5749., 5751., or 5753. and sections 3737.71,
3905.35, 3905.36, 4303.33, 5707.03, 5725.18, 5727.28, 5727.38,
5727.81, and 5727.811 of the Revised Code. Refunds for fees or
wireless 9-1-1 charges illegally or erroneously assessed or
collected, or for any other reason overpaid, that are levied by
sections 128.42 or, 3734.90 to 3734.9014, or 3737.04 to 3737.12 of
the Revised Code also shall be paid from the fund. Refunds for
amounts illegally or erroneously assessed or collected by the tax
commissioner, or for any other reason overpaid, that are due under
section 1509.50 of the Revised Code shall be paid from the fund.
However, refunds for taxes levied under section 5739.101 of the
Revised Code shall not be paid from the tax refund fund, but shall
be paid as provided in section 5739.104 of the Revised Code.
(B)(1) Upon certification by the tax commissioner to the
treasurer of state of a tax refund, a wireless 9-1-1 charge
refund, or another amount refunded, or by the superintendent of
insurance of a domestic or foreign insurance tax refund, the
treasurer of state shall place the amount certified to the credit
of the fund. The certified amount transferred shall be derived
from the receipts of the same tax, fee, wireless 9-1-1 charge, or
other amount from which the refund arose.
(2) When a refund is for a tax, fee, wireless 9-1-1 charge,
or other amount that is not levied by the state or that was
illegally or erroneously distributed to a taxing jurisdiction, the
tax commissioner shall recover the amount of that refund from the
next distribution of that tax, fee, wireless 9-1-1 charge, or
other amount that otherwise would be made to the taxing
jurisdiction. If the amount to be recovered would exceed
twenty-five per cent of the next distribution of that tax, fee,
wireless 9-1-1 charge, or other amount, the commissioner may
spread the recovery over more than one future distribution, taking
into account the amount to be recovered and the amount of the
anticipated future distributions. In no event may the commissioner
spread the recovery over a period to exceed thirty-six months.
Sec. 5703.053. As used in this section, "postal service"
means the United States postal service.
An application to the tax commissioner for a tax refund under
section 4307.05, 4307.07, 5726.30, 5727.28, 5727.91, 5728.061,
5735.122, 5735.13, 5735.14, 5735.141, 5735.142, 5736.08, 5739.07,
5741.10, 5743.05, 5743.53, 5745.11, 5749.08, or 5751.08 of the
Revised Code or division (B) of section 5703.05 of the Revised
Code, or a fee refunded under section 3734.905 or 3737.11 of the
Revised Code, that is received after the last day for filing under
such section shall be considered to have been filed in a timely
manner if:
(A) The application is delivered by the postal service and
the earliest postal service postmark on the cover in which the
application is enclosed is not later than the last day for filing
the application;
(B) The application is delivered by the postal service, the
only postmark on the cover in which the application is enclosed
was affixed by a private postal meter, the date of that postmark
is not later than the last day for filing the application, and the
application is received within seven days of such last day; or
(C) The application is delivered by the postal service, no
postmark date was affixed to the cover in which the application is
enclosed or the date of the postmark so affixed is not legible,
and the application is received within seven days of the last day
for making the application.
Sec. 5703.19. (A) To carry out the purposes of the laws that
the tax commissioner is required to administer, the commissioner
or any person employed by the commissioner for that purpose, upon
demand, may inspect books, accounts, records, and memoranda of any
person or public utility subject to those laws, and may examine
under oath any officer, agent, or employee of that person or
public utility. Any person other than the commissioner who makes a
demand pursuant to this section shall produce the person's
authority to make the inspection.
(B) If a person or public utility receives at least ten days'
written notice of a demand made under division (A) of this section
and refuses to comply with that demand, a penalty of five hundred
dollars shall be imposed upon the person or public utility for
each day the person or public utility refuses to comply with the
demand. Penalties imposed under this division may be assessed and
collected in the same manner as assessments made under Chapter
3769., 4305., 5727., 5728., 5733., 5735., 5736., 5739., 5743.,
5745., 5747., 5749., 5751., or 5753., or sections 3734.90 to
3734.9014, or sections 3737.04 to 3737.12 of the Revised Code.
Sec. 5703.70. (A) On the filing of an application for refund
under section 3734.905, 3737.11, 4307.05, 4307.07, 5726.30,
5727.28, 5727.91, 5728.061, 5733.12, 5735.122, 5735.13, 5735.14,
5735.141, 5735.142, 5735.18, 5736.08, 5739.07, 5739.071, 5739.104,
5741.10, 5743.05, 5743.53, 5749.08, 5751.08, or 5753.06 of the
Revised Code, or an application for compensation under section
5739.061 of the Revised Code, if the tax commissioner determines
that the amount of the refund or compensation to which the
applicant is entitled is less than the amount claimed in the
application, the commissioner shall give the applicant written
notice by ordinary mail of the amount. The notice shall be sent to
the address shown on the application unless the applicant notifies
the commissioner of a different address. The applicant shall have
sixty days from the date the commissioner mails the notice to
provide additional information to the commissioner or request a
hearing, or both.
(B) If the applicant neither requests a hearing nor provides
additional information to the tax commissioner within the time
prescribed by division (A) of this section, the commissioner shall
take no further action, and the refund or compensation amount
denied becomes final.
(C)(1) If the applicant requests a hearing within the time
prescribed by division (A) of this section, the tax commissioner
shall assign a time and place for the hearing and notify the
applicant of such time and place, but the commissioner may
continue the hearing from time to time as necessary. After the
hearing, the commissioner may make such adjustments to the refund
or compensation as the commissioner finds proper, and shall issue
a final determination thereon.
(2) If the applicant does not request a hearing, but provides
additional information, within the time prescribed by division (A)
of this section, the commissioner shall review the information,
make such adjustments to the refund or compensation as the
commissioner finds proper, and issue a final determination
thereon.
(3) The commissioner shall serve a copy of the final
determination made under division (C)(1) or (2) of this section on
the applicant in the manner provided in section 5703.37 of the
Revised Code, and the decision is final, subject to appeal under
section 5717.02 of the Revised Code.
(D) The tax commissioner shall certify to the director of
budget and management and treasurer of state for payment from the
tax refund fund created by section 5703.052 of the Revised Code,
the amount of the refund to be refunded under division (B) or (C)
of this section. The commissioner also shall certify to the
director and treasurer of state for payment from the general
revenue fund the amount of compensation to be paid under division
(B) or (C) of this section.
Sec. 5703.77. (A) As used in this section:
(1) "Taxpayer" means a person subject to or previously
subject to a tax or fee, a person that remits a tax or fee, or a
person required to or previously required to withhold or collect
and remit a tax or fee on behalf of another person.
(2) "Tax or fee" means a tax or fee administered by the tax
commissioner.
(3) "Credit account balance" means the amount of a tax or fee
that a taxpayer remits to the state in excess of the amount
required to be remitted, after accounting for factors applicable
to the taxpayer such as accelerated payments, estimated payments,
tax credits, and tax credit balances that may be carried forward.
(4) "Tax debt" means an unpaid tax or fee or any unpaid
penalty, interest, or additional charge on such a tax or fee due
the state.
(B) As soon as practicable, but not later than sixty days
before the expiration of the period of time during which a
taxpayer may file a refund application for a tax or fee, the tax
commissioner shall review the taxpayer's accounts for the tax or
fee and notify the taxpayer of any credit account balance for
which the commissioner is required to issue a refund if the
taxpayer were to file a refund application for that balance,
regardless of whether the taxpayer files a refund application or
amended return with respect to that tax or fee. The notice shall
be made using contact information for the taxpayer on file with
the commissioner.
(C) Notwithstanding sections 128.47, 3734.905, 3737.11,
4307.05, 5726.30, 5727.28, 5727.42, 5727.91, 5728.061, 5735.122,
5736.08, 5739.07, 5739.104, 5741.10, 5743.05, 5743.53, 5747.11,
5749.08, 5751.08, 5753.06, and any other section of the Revised
Code governing refunds of taxes or fees, the commissioner may
apply the amount of any credit account balance for which the
commissioner is required to issue a refund if the taxpayer were to
file a refund application for that balance as a credit against the
taxpayer's liability for the tax or fee in the taxpayer's next
reporting period for that tax or fee or issue a refund of that
credit account balance to the taxpayer, subject to division (D) of
this section.
(D) Before issuing a refund to a taxpayer under division (C)
of this section, the tax commissioner shall withhold from that
refund the amount of any of the taxpayer's tax debt certified to
the attorney general under section 131.02 of the Revised Code and
the amount of the taxpayer's liability, if any, for a tax or fee.
The commissioner shall apply any amount withheld first in
satisfaction of the amount of the taxpayer's certified tax debt
and then in satisfaction of the taxpayer's liability.
(E) The tax commissioner may adopt rules to administer this
section.
Section 2. That existing sections 1705.48, 3737.51, 3737.71,
3737.99, 3743.04, 3743.17, 3743.44, 3743.45, 3743.60, 3743.61,
3743.63, 3743.65, 3743.75, 3743.99, 5703.052, 5703.053, 5703.19,
5703.70, and 5703.77 of the Revised Code are hereby repealed.
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