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Sub. S. B. No. 243 As Reported by the House Finance and Appropriations CommitteeAs Reported by the House Finance and Appropriations Committee
130th General Assembly | Regular Session | 2013-2014 |
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Cosponsors:
Senators Faber, Hite, Hughes, Jones, Lehner, Obhof, Oelslager, Schaffer
Representatives Amstutz, Cera, Stautberg
A BILL
To amend sections 122.175, 301.27, 301.28, 5101.92,
5703.57, 5709.121, 5726.01, and 5726.04 of the
Revised Code, to amend Section 253.90 of Am. H.B.
497 of the 130th General Assembly, and to amend
Section 239.10 of Am. H.B. 497 of the 130th
General Assembly, as subsequently amended, to
provide a three-day sales tax "holiday" in August
2015 during which sales of back-to-school
clothing, school supplies, and school
instructional materials are exempt from sales and
use taxes, to temporarily allow computer data
centers more time to make the required capital
investment for purposes of qualifying for a sales
and use tax exemption for computer data center
equipment purchases, to expand the work-related
expenses that may be paid for by use of a credit
card held by a board of county commissioners or
the office of another county appointing authority,
and to allow a county law library resources board
to accept payment for fees for services and the
receipt of gifts by financial transaction devices
under certain circumstances, to adjust the
administration of the financial institution tax,
to change the date by which the Ohio Healthier
Buckeye Advisory Council must submit its
recommendations to the Director of Job and Family
Services from December 1, 2014, to December 1,
2015, to change the requirements for qualifying
for a tax exemption for historic structures used
for charitable and public purposes, to modify the
tax on financial institutions, to establish the
Economic Gardening Technical Assistance Pilot
Program, to add the Governor or the Governor's
designee to the Ohio Business Gateway Steering
Committee, and to make appropriations.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 122.175, 301.27, 301.28, 5101.92,
5703.57, 5709.121, 5726.01, and 5726.04 of the Revised Code be
amended to read as follows:
Sec. 122.175. (A) As used in this section:
(1) "Capital investment project" means a plan of investment
at a project site for the acquisition, construction, renovation,
expansion, replacement, or repair of a computer data center or of
computer data center equipment, but does not include any of the
following:
(a) Project costs paid before a date determined by the tax
credit authority for each capital investment project;
(b) Payments made to a related member as defined in section
5733.042 of the Revised Code or to a consolidated elected taxpayer
or a combined taxpayer as defined in section 5751.01 of the
Revised Code.
(2) "Computer data center" means a facility used or to be
used primarily to house computer data center equipment used or to
be used in conducting one or more computer data center businesses,
as determined by the tax credit authority.
(3) "Computer data center business" means, as may be further
determined by the tax credit authority, a business that provides
electronic information services as defined in division (Y)(1)(c)
of section 5739.01 of the Revised Code, or that leases a facility
to one or more such businesses. "Computer data center business"
does not include providing electronic publishing as defined in
division (LLL) of that section.
(4) "Computer data center equipment" means tangible personal
property used or to be used for any of the following:
(a) To conduct a computer data center business, including
equipment cooling systems to manage the performance of computer
data center equipment;
(b) To generate, transform, transmit, distribute, or manage
electricity necessary to operate the tangible personal property
used or to be used in conducting a computer data center business;
(c) As building and construction materials sold to
construction contractors for incorporation into a computer data
center.
(5) "Eligible computer data center" means a computer data
center that satisfies all of the following requirements:
(a) One or more taxpayers operating a computer data center
business at the project site will, in the aggregate, make payments
for a capital investment project of at least one hundred million
dollars at the project site during a period of one of the
following cumulative periods:
(i) For projects beginning in 2013, five consecutive calendar
years;
(ii) For projects beginning in 2014, four consecutive
calendar years;
(iii) For projects beginning in or after 2015, three
consecutive calendar years;.
(b) One or more taxpayers operating a computer data center
business at the project site will, in the aggregate, pay annual
compensation that is subject to the withholding obligation imposed
under section 5747.06 of the Revised Code of at least one million
five hundred thousand dollars to employees employed at the project
site for each year of the agreement beginning on or after the
first day of the twenty-fifth month after the agreement was
entered into under this section.
(6) "Person" has the same meaning as in section 5701.01 of
the Revised Code.
(7) "Project site," "related member," and "tax credit
authority" have the same meanings as in sections 122.17 and
122.171 of the Revised Code.
(8) "Taxpayer" means any person subject to the taxes imposed
under Chapters 5739. and 5741. of the Revised Code.
(B) The tax credit authority may completely or partially
exempt from the taxes levied under Chapters 5739. and 5741. of the
Revised Code the sale, storage, use, or other consumption of
computer data center equipment used or to be used at an eligible
computer data center. Any such exemption shall extend to charges
for the delivery, installation, or repair of the computer data
center equipment subject to the exemption under this section.
(C) A taxpayer that proposes a capital improvement project
for an eligible computer data center in this state may apply to
the tax credit authority to enter into an agreement under this
section authorizing a complete or partial exemption from the taxes
imposed under Chapters 5739. and 5741. of the Revised Code on
computer data center equipment purchased by the applicant or any
other taxpayer that operates a computer data center business at
the project site and used or to be used at the eligible computer
data center. The director of development services shall prescribe
the form of the application. After receipt of an application, the
authority shall forward copies of the application to the director
of budget and management, the tax commissioner, and the director
of development services, each of whom shall review the application
to determine the economic impact that the proposed eligible
computer data center would have on the state and any affected
political subdivisions and submit to the authority a summary of
their determinations and recommendations.
(D) Upon review and consideration of such determinations and
recommendations, the tax credit authority may enter into an
agreement with the applicant and any other taxpayer that operates
a computer data center business at the project site for a complete
or partial exemption from the taxes imposed under Chapters 5739.
and 5741. of the Revised Code on computer data center equipment
used or to be used at an eligible computer data center if the
authority determines all of the following:
(1) The capital investment project for the eligible computer
data center will increase payroll and the amount of income taxes
to be withheld from employee compensation pursuant to section
5747.06 of the Revised Code.
(2) The applicant is economically sound and has the ability
to complete or effect the completion of the proposed capital
investment project.
(3) The applicant intends to and has the ability to maintain
operations at the project site for the term of the agreement.
(4) Receiving the exemption is a major factor in the
applicant's decision to begin, continue with, or complete the
capital investment project.
(E) An agreement entered into under this section shall
include all of the following:
(1) A detailed description of the capital investment project
that is the subject of the agreement, including the amount of the
investment, the period over which the investment has been or is
being made, the annual compensation to be paid by each taxpayer
subject to the agreement to its employees at the project site, and
the anticipated amount of income taxes to be withheld from
employee compensation pursuant to section 5747.06 of the Revised
Code.
(2) The percentage of the exemption from the taxes imposed
under Chapters 5739. and 5741. of the Revised Code for the
computer data center equipment used or to be used at the eligible
computer data center, the length of time the computer data center
equipment will be exempted, and the first date on which the
exemption applies.
(3) A requirement that the computer data center remain an
eligible computer data center during the term of the agreement and
that the applicant maintain operations at the eligible computer
data center during that term. An applicant does not violate the
requirement described in division (E)(3) of this section if the
applicant ceases operations at the eligible computer data center
during the term of the agreement but resumes those operations
within eighteen months after the date of cessation. The agreement
shall provide that, in such a case, the applicant and any other
taxpayer that operates a computer data center business at the
project site shall not claim the tax exemption authorized in the
agreement for any purchase of computer data center equipment made
during the period in which the applicant did not maintain
operations at the eligible computer data center.
(4) A requirement that, for each year of the term of the
agreement beginning on or after the first day of the twenty-fifth
month after the date the agreement was entered into, one or more
taxpayers operating a computer data center business at the project
site will, in the aggregate, pay annual compensation that is
subject to the withholding obligation imposed under section
5747.06 of the Revised Code of at least one million five hundred
thousand dollars to employees at the eligible computer data
center.
(5) A requirement that each taxpayer subject to the agreement
annually report to the director of development services
employment, tax withholding, capital investment, and other
information required by the director to perform the director's
duties under this section.
(6) A requirement that the director of development services
annually review the annual reports of each taxpayer subject to the
agreement to verify the information reported under division (E)(5)
of this section and compliance with the agreement. Upon
verification, the director shall issue a certificate to each such
taxpayer stating that the information has been verified and that
the taxpayer remains eligible for the exemption specified in the
agreement.
(7) A provision providing that the taxpayers subject to the
agreement may not relocate a substantial number of employment
positions from elsewhere in this state to the project site unless
the director of development services determines that the
appropriate taxpayer notified the legislative authority of the
county, township, or municipal corporation from which the
employment positions would be relocated. For purposes of this
paragraph, the movement of an employment position from one
political subdivision to another political subdivision shall be
considered a relocation of an employment position unless the
movement is confined to the project site. The transfer of an
employment position from one political subdivision to another
political subdivision shall not be considered a relocation of an
employment position if the employment position in the first
political subdivision is replaced by another employment position.
(8) A waiver by each taxpayer subject to the agreement of any
limitations periods relating to assessments or adjustments
resulting from the taxpayer's failure to comply with the
agreement.
(F) The term of an agreement under this section shall be
determined by the tax credit authority, and the amount of the
exemption shall not exceed one hundred per cent of such taxes that
would otherwise be owed in respect to the exempted computer data
center equipment.
(G) If any taxpayer subject to an agreement under this
section fails to meet or comply with any condition or requirement
set forth in the agreement, the tax credit authority may amend the
agreement to reduce the percentage of the exemption or term during
which the exemption applies to the computer data center equipment
used or to be used by the noncompliant taxpayer at an eligible
computer data center. The reduction of the percentage or term may
take effect in the current calendar year.
(H) Financial statements and other information submitted to
the department of development services or the tax credit authority
by an applicant for or recipient of an exemption under this
section, and any information taken for any purpose from such
statements or information, are not public records subject to
section 149.43 of the Revised Code. However, the chairperson of
the authority may make use of the statements and other information
for purposes of issuing public reports or in connection with court
proceedings concerning tax exemption agreements under this
section. Upon the request of the tax commissioner, the chairperson
of the authority shall provide to the tax commissioner any
statement or other information submitted by an applicant for or
recipient of an exemption under this section. The tax commissioner
shall preserve the confidentiality of the statement or other
information.
(I) The tax commissioner shall issue a direct payment permit
under section 5739.031 of the Revised Code to each taxpayer
subject to an agreement under this section. Such direct payment
permit shall authorize the taxpayer to pay any sales and use taxes
due on purchases of computer data center equipment used or to be
used in an eligible computer data center and to pay any sales and
use taxes due on purchases of tangible personal property or
taxable services other than computer data center equipment used or
to be used in an eligible computer data center directly to the tax
commissioner. Each such taxpayer shall pay pursuant to such direct
payment permit all sales tax levied on such purchases under
sections 5739.02, 5739.021, 5739.023, and 5739.026 of the Revised
Code and all use tax levied on such purchases under sections
5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code,
consistent with the terms of the agreement entered into under this
section.
During the term of an agreement under this section each
taxpayer subject to the agreement shall submit to the tax
commissioner a return that shows the amount of computer data
center equipment purchased for use at the eligible computer data
center, the amount of tangible personal property and taxable
services other than computer data center equipment purchased for
use at the eligible computer data center, the amount of tax under
Chapter 5739. or 5741. of the Revised Code that would be due in
the absence of the agreement under this section, the exemption
percentage for computer data center equipment specified in the
agreement, and the amount of tax due under Chapter 5739. or 5741.
of the Revised Code as a result of the agreement under this
section. Each such taxpayer shall pay the tax shown on the return
to be due in the manner and at the times as may be further
prescribed by the tax commissioner. Each such taxpayer shall
include a copy of the director of development services'
certificate of verification issued under division (E)(6) of this
section. Failure to submit a copy of the certificate with the
return does not invalidate the claim for exemption if the taxpayer
submits a copy of the certificate to the tax commissioner within
sixty days after the tax commissioner requests it.
(J) If the director of development services determines that
one or more taxpayers received an exemption from taxes due on the
purchase of computer data center equipment purchased for use at a
computer data center that no longer complies with the requirement
under division (E)(3) of this section, the director shall notify
the tax credit authority and, if applicable, the taxpayer that
applied to enter the agreement for the exemption under division
(C) if of this section of the noncompliance. After receiving such
a notice, and after giving each taxpayer subject to the agreement
an opportunity to explain the noncompliance, the authority may
terminate the agreement and require each such taxpayer to pay to
the state all or a portion of the taxes that would have been owed
in regards to the exempt equipment in previous years, all as
determined under rules adopted pursuant to division (K) of this
section. In determining the portion of the taxes that would have
been owed on the previously exempted equipment to be paid to this
state by a taxpayer, the authority shall consider the effect of
market conditions on the eligible computer data center, whether
the taxpayer continues to maintain other operations in this state,
and, with respect to agreements involving multiple taxpayers, the
taxpayer's level of responsibility for the noncompliance. After
making the determination, the authority shall certify to the tax
commissioner the amount to be paid by each taxpayer subject to the
agreement. The tax commissioner shall make an assessment for that
amount against each such taxpayer under Chapter 5739. or 5741. of
the Revised Code. The time limitations on assessments under those
chapters do not apply to an assessment under this division, but
the tax commissioner shall make the assessment within one year
after the date the authority certifies to the tax commissioner the
amount to be paid by the taxpayer.
(K) The director of development services, after consultation
with the tax commissioner and in accordance with Chapter 119. of
the Revised Code, shall adopt rules necessary to implement this
section. The rules may provide for recipients of tax exemptions
under this section to be charged fees to cover administrative
costs incurred in the administration of this section. The fees
collected shall be credited to the business assistance fund
created in section 122.174 of the Revised Code. At the time the
director gives public notice under division (A) of section 119.03
of the Revised Code of the adoption of the rules, the director
shall submit copies of the proposed rules to the chairpersons of
the standing committees on economic development in the senate and
the house of representatives.
(L) On or before the first day of August of each year, the
director of development services shall submit a report to the
governor, the president of the senate, and the speaker of the
house of representatives on the tax exemption authorized under
this section. The report shall include information on the number
of agreements that were entered into under this section during the
preceding calendar year, a description of the eligible computer
data center that is the subject of each such agreement, and an
update on the status of eligible computer data centers under
agreements entered into before the preceding calendar year.
(M) A taxpayer may be made a party to an existing agreement
entered into under this section by the tax credit authority and
another taxpayer or group of taxpayers. In such a case, the
taxpayer shall be entitled to all benefits and bound by all
obligations contained in the agreement and all requirements
described in this section. When an agreement includes multiple
taxpayers, each taxpayer shall be entitled to a direct payment
permit as authorized in division (I) of this section.
Sec. 301.27. (A) As used in this section:
(1) "Credit card" includes gasoline and telephone credit
cards but excludes any procurement card authorized under section
301.29 of the Revised Code.
(2) "Officer" includes an individual who also is an
appointing authority.
(3) "Gasoline and oil expenses" and "motor vehicle repair and
maintenance expenses" refer to only those expenses incurred for
motor vehicles owned or leased by the county.
(B)(1) A credit card held by a board of county commissioners
or the office of any other county appointing authority shall be
used only to pay the following work-related expenses:
(b) Transportation expenses;
(c) Gasoline and oil expenses;
(d) Motor vehicle repair and maintenance expenses;
(g) Internet service provider expenses;
(h) In the case of a public children services agency,
expenses for purchases for children for whom the agency is
providing temporary emergency care pursuant to section 5153.16 of
the Revised Code, children in the temporary or permanent custody
of the agency, and children in a planned permanent living
arrangement;
(j) The expenses for purchases of automatic or electronic
data processing or record-keeping equipment, software, or
services, provided that, in a county that has established an
automatic data processing board, the county office and the county
officer or employee authorized to use the credit card comply with
sections 307.84 to 307.847 of the Revised Code. The expenses paid
by a credit card under division (B)(1)(j) of this section shall
not exceed ten thousand dollars per quarter, unless the board of
county commissioners adopts a resolution approving the payment by
credit card of such expenses that exceed that amount during that
time period.
(2) No late charges or finance charges shall be allowed as an
allowable expense unless authorized by the board of county
commissioners.
(C) A county appointing authority may apply to the board of
county commissioners for authorization to have an officer or
employee of the appointing authority use a credit card held by
that appointing authority. The authorization request shall state
whether the card is to be issued only in the name of the office of
the appointing authority or whether the issued card also shall
include the name of a specified officer or employee.
(D) The debt incurred as a result of the use of a credit card
pursuant to this section shall be paid from moneys appropriated to
specific appropriation line items of the appointing authority for
work-related expenses listed in division (B)(1) of this section.
(E)(1) Except as otherwise provided in division (E)(2) of
this section, every officer or employee authorized to use a credit
card held by the board or appointing authority shall submit to the
board by the first day of each month an estimate of the officer's
or employee's work-related expenses listed in division (B)(1) of
this section for that month along with the specific appropriation
line items from which those expenditures are to be made, unless
the board authorizes, by resolution, the officer or employee to
submit to the board such an estimate for a period longer than one
month. The board may revise the estimate and determine the amount
it approves, if any, not to exceed the estimated amount. The board
shall certify the amount of its determination to the county
auditor along with the specific appropriation line items from
which the expenditures are to be made. After receiving
certification from the county auditor that the determined sum of
money is in the treasury or in the process of collection to the
credit of the specific appropriation line items for which the
credit card is approved for use, and is free from previous and
then-outstanding obligations or certifications, the board shall
authorize the officer or employee to incur debt for the expenses
against the county's credit up to the authorized amount.
(2) In lieu of following the procedure set forth in division
(E)(1) of this section, a board of county commissioners may adopt
a resolution authorizing an officer or employee of an appointing
authority to use a county credit card to pay for specific classes
of the work-related expenses listed in division (B)(1) of this
section, or use a specific credit card for any of those
work-related expenses listed in division (B)(1) of this section,
without submitting an estimate of those expenses to the board as
required by division (E)(1) of this section. Prior to adopting the
resolution, the board shall notify the county auditor. The
resolution shall specify whether the officer's or employee's
exemption extends to the use of a specific credit card, which card
shall be identified by its number, or to one or more specific
work-related uses from the classes of uses permitted under
division (B)(1) of this section. Before any credit card exempted
for specific uses may be used to make purchases for uses other
than those specific uses listed in the resolution, the procedures
outlined in division (E)(1) of this section must be followed or
the use shall be considered an unauthorized use. Use of any credit
card under division (E)(2) of this section shall be limited to the
amount appropriated and encumbered in a specific appropriation
line item for the permitted use or uses designated in the
authorizing resolution, or, in the case of a resolution that
authorizes use of a specific credit card, for each of the
permitted uses listed in division (B) of this section, but only to
the extent the moneys in those specific appropriation line items
are not otherwise encumbered.
(F)(1) Any time a county credit card approved for use for an
authorized amount under division (E)(1) of this section is used
for more than that authorized amount, the appointing authority may
request the board of county commissioners to authorize after the
fact the expenditure of any amount charged beyond the originally
authorized amount if, upon the board's request, the county auditor
certifies that sum of money is in the treasury or in the process
of collection to the credit of the appropriate appropriation line
item for which the credit card was used, and is free from previous
and then-outstanding obligations or certifications. If the card is
used for more than the amount originally authorized and if for any
reason that amount is not authorized after the fact, the county
treasury shall be reimbursed for any amount spent beyond the
originally authorized amount in the following manner:
(a) If the card is issued in the name of a specific officer
or employee, that officer or employee is liable in person and upon
any official bond the officer or employee has given to the county
to reimburse the county treasury for the amount charged to the
county beyond the originally authorized amount.
(b) If the card is issued to the office of the appointing
authority, the appointing authority is liable in person and upon
any official bond the appointing authority has given to the county
for the amount charged to the county beyond the originally
authorized amount.
(2) Any time a county credit card authorized for use under
division (E)(2) of this section is used for more than the amount
appropriated under that division, the county treasury shall be
reimbursed for any amount spent beyond the originally appropriated
amount in the following manner:
(a) If the card is issued in the name of a specific officer
or employee, that officer or employee is liable in person and upon
any official bond the officer or employee has given to the county
for reimbursing the county treasury for any amount charged on the
card beyond the originally appropriated amount.
(b) If the card is issued in the name of the office of the
appointing authority, the appointing authority is liable in person
and upon any official bond the appointing authority has given to
the county for reimbursement for any amount charged on the card
beyond the originally appropriated amount.
(3) Whenever any officer or employee who is authorized to use
a credit card held by the board or the office of any other county
appointing authority suspects the loss, theft, or possibility of
unauthorized use of the card, the officer or employee shall notify
the county auditor and either the officer's or employee's
appointing authority or the board immediately and in writing.
(4) If the county auditor determines there has been a credit
card expenditure beyond the appropriated or authorized amount as
provided in division (E) of this section, the auditor immediately
shall notify the board of county commissioners. When the board
determines, on its own or after notification from the county
auditor, that the county treasury should be reimbursed for credit
card expenditures beyond the appropriated or authorized amount as
provided in divisions (F)(1) and (2) of this section, it shall
give written notice to the county auditor and to the officer or
employee or appointing authority liable to the treasury as
provided in those divisions. If, within thirty days after issuance
of the written notice, the county treasury is not reimbursed for
the amount shown on the written notice, the prosecuting attorney
of the county shall recover that amount from the officer or
employee or appointing authority who is liable under this section
by civil action in any court of appropriate jurisdiction.
(G) Use of a county credit card for any use other than those
permitted under division (B)(1) of this section is a violation of
section 2913.21 of the Revised Code.
Sec. 301.28. (A) As used in this section:
(1) "Financial transaction device" includes a credit card,
debit card, charge card, or prepaid or stored value card, or
automated clearinghouse network credit, debit, or e-check entry
that includes, but is not limited to, accounts receivable and
internet-initiated, point of purchase, and telephone-initiated
applications or any other device or method for making an
electronic payment or transfer of funds.
(2) "County expenses" includes fees, costs, taxes,
assessments, fines, penalties, payments, or any other expense a
person owes or otherwise pays to a county office under the
authority of a county official, other than dog registration and
kennel fees required to be paid under Chapter 955. of the Revised
Code. "County expenses" includes payment to a county office of
money confiscated during the commitment of an individual to a
county jail, of bail, of money for a prisoner's inmate account,
and of money for goods and services obtained by or for the use of
an individual incarcerated by a county sheriff.
(3) "County official" includes the county auditor, county
treasurer, county engineer, county recorder, county prosecuting
attorney, county sheriff, county coroner, county park district and
board of county commissioners, the clerk of the probate court, the
clerk of the juvenile court, the clerks of court for all divisions
of the courts of common pleas, and the clerk of the court of
common pleas, the clerk of a county-operated municipal court, and
the clerk of a county court.
The term "county expenses" includes county expenses owed to
the board of health of the general health district or a combined
health district in the county. If the board of county
commissioners authorizes county expenses to be paid by financial
transaction devices under this section, then the board of health
and the general health district and the combined health district
may accept payments by financial transaction devices under this
section as if the board were a "county official" and the district
were a county office. However, in the case of a general health
district formed by unification of general health districts under
section 3709.10 of the Revised Code, this entitlement applies only
if all the boards of county commissioners of all counties in the
district have authorized payments to be accepted by financial
transaction devices.
The term "county expenses" also includes fees for services
and the receipt of gifts to the county law library resources fund
authorized by rules adopted by the county law library resources
board under division (D) of section 307.51 of the Revised Code. If
the board of county commissioners authorizes county expenses to be
paid by financial transaction devices under this section, then the
county law library resources board may accept payments by
financial transaction devices under this section as if the board
were a "county official."
(B) Notwithstanding any other section of the Revised Code and
except as provided in division (D) of this section, a board of
county commissioners may adopt a resolution authorizing the
acceptance of payments by financial transaction devices for county
expenses. The resolution shall include the following:
(1) A specification of those county officials who, and of the
county offices under those county officials that, are authorized
to accept payments by financial transaction devices;
(2) A list of county expenses that may be paid for through
the use of a financial transaction device;
(3) Specific identification of financial transaction devices
that the board authorizes as acceptable means of payment for
county expenses. Uniform acceptance of financial transaction
devices among different types of county expenses is not required.
(4) The amount, if any, authorized as a surcharge or
convenience fee under division (E) of this section for persons
using a financial transaction device. Uniform application of
surcharges or convenience fees among different types of county
expenses is not required.
(5) A specific provision as provided in division (G) of this
section requiring the payment of a penalty if a payment made by
means of a financial transaction device is returned or dishonored
for any reason.
The board's resolution shall also designate the county
treasurer as an administrative agent to solicit proposals, within
guidelines established by the board in the resolution and in
compliance with the procedures provided in division (C) of this
section, from financial institutions, issuers of financial
transaction devices, and processors of financial transaction
devices, to make recommendations about those proposals to the
board, and to assist county offices in implementing the county's
financial transaction devices program. The county treasurer may
decline this responsibility within thirty days after receiving a
copy of the board's resolution by notifying the board in writing
within that period. If the treasurer so notifies the board, the
board shall perform the duties of the administrative agent.
If the county treasurer is the administrative agent and fails
to administer the county financial transaction devices program in
accordance with the guidelines in the board's resolution, the
board shall notify the treasurer in writing of the board's
findings, explain the failures, and give the treasurer six months
to correct the failures. If the treasurer fails to make the
appropriate corrections within that six-month period, the board
may pass a resolution declaring the board to be the administrative
agent. The board may later rescind that resolution at its
discretion.
(C) The county shall follow the procedures provided in this
division whenever it plans to contract with financial
institutions, issuers of financial transaction devices, or
processors of financial transaction devices for the purposes of
this section. The administrative agent shall request proposals
from at least three financial institutions, issuers of financial
transaction devices, or processors of financial transaction
devices, as appropriate in accordance with the resolution adopted
under division (B) of this section. Prior to sending any financial
institution, issuer, or processor a copy of any such request, the
county shall advertise its intent to request proposals in a
newspaper of general circulation in the county once a week for two
consecutive weeks or as provided in section 7.16 of the Revised
Code. The notice shall state that the county intends to request
proposals; specify the purpose of the request; indicate the date,
which shall be at least ten days after the second publication, on
which the request for proposals will be mailed to financial
institutions, issuers, or processors; and require that any
financial institution, issuer, or processor, whichever is
appropriate, interested in receiving the request for proposals
submit written notice of this interest to the county not later
than noon of the day on which the request for proposals will be
mailed.
Upon receiving the proposals, the administrative agent shall
review them and make a recommendation to the board of county
commissioners on which proposals to accept. The board of county
commissioners shall consider the agent's recommendation and review
all proposals submitted, and then may choose to contract with any
or all of the entities submitting proposals, as appropriate. The
board shall provide any financial institution, issuer, or
processor that submitted a proposal, but with which the board does
not enter into a contract, notice that its proposal is rejected.
The notice shall state the reasons for the rejection, indicate
whose proposals were accepted, and provide a copy of the terms and
conditions of the successful bids.
(D) A board of county commissioners adopting a resolution
under this section shall send a copy of the resolution to each
county official in the county who is authorized by the resolution
to accept payments by financial transaction devices. After
receiving the resolution and before accepting payments by
financial transaction devices, a county official shall provide
written notification to the board of county commissioners of the
official's intent to implement the resolution within the
official's office. Each county office subject to the board's
resolution adopted under division (B) of this section may use only
the financial institutions, issuers of financial transaction
devices, and processors of financial transaction devices with
which the board of county commissioners contracts, and each such
office is subject to the terms of those contracts.
If a county office under the authority of a county official
is directly responsible for collecting one or more county expenses
and the county official determines not to accept payments by
financial transaction devices for one or more of those expenses,
the office shall not be required to accept payments by financial
transaction devices, notwithstanding the adoption of a resolution
by the board of county commissioners under this section.
Any office of a clerk of the court of common pleas that
accepts financial transaction devices on or before July 1, 1999,
and any other county office that accepted such devices before
January 1, 1998, may continue to accept such devices without being
subject to any resolution passed by the board of county
commissioners under division (B) of this section, or any other
oversight by the board of the office's financial transaction
devices program. Any such office may use surcharges or convenience
fees in any manner the county official in charge of the office
determines to be appropriate, and, if the county treasurer
consents, may appoint the county treasurer to be the office's
administrative agent for purposes of accepting financial
transaction devices. In order not to be subject to the resolution
of the board of county commissioners adopted under division (B) of
this section, a county office shall notify the board in writing
within thirty days after March 30, 1999, that it accepted
financial transaction devices prior to January 1, 1998, or, in the
case of the office of a clerk of the court of common pleas, the
clerk has accepted or will accept such devices on or before July
1, 1999. Each such notification shall explain how processing costs
associated with financial transaction devices are being paid and
shall indicate whether surcharge or convenience fees are being
passed on to consumers.
(E) A board of county commissioners may establish a surcharge
or convenience fee that may be imposed upon a person making
payment by a financial transaction device. The surcharge or
convenience fee shall not be imposed unless authorized or
otherwise permitted by the rules prescribed by an agreement
governing the use and acceptance of the financial transaction
device.
If a surcharge or convenience fee is imposed, every county
office accepting payment by a financial transaction device,
regardless of whether that office is subject to a resolution
adopted by a board of county commissioners, shall clearly post a
notice in that office and shall notify each person making a
payment by such a device about the surcharge or fee. Notice to
each person making a payment shall be provided regardless of the
medium used to make the payment and in a manner appropriate to
that medium. Each notice shall include all of the following:
(1) A statement that there is a surcharge or convenience fee
for using a financial transaction device;
(2) The total amount of the charge or fee expressed in
dollars and cents for each transaction, or the rate of the charge
or fee expressed as a percentage of the total amount of the
transaction, whichever is applicable;
(3) A clear statement that the surcharge or convenience fee
is nonrefundable.
(F) If a person elects to make a payment to the county by a
financial transaction device and a surcharge or convenience fee is
imposed, the payment of the surcharge or fee shall be considered
voluntary and the surcharge or fee is not refundable.
(G) If a person makes payment by financial transaction device
and the payment is returned or dishonored for any reason, the
person is liable to the county for payment of a penalty over and
above the amount of the expense due. The board of county
commissioners shall determine the amount of the penalty, which may
be either a fee not to exceed twenty dollars or payment of the
amount necessary to reimburse the county for banking charges,
legal fees, or other expenses incurred by the county in collecting
the returned or dishonored payment. The remedies and procedures
provided in this section are in addition to any other available
civil or criminal remedies provided by law.
(H) No person making any payment by financial transaction
device to a county office shall be relieved from liability for the
underlying obligation except to the extent that the county
realizes final payment of the underlying obligation in cash or its
equivalent. If final payment is not made by the financial
transaction device issuer or other guarantor of payment in the
transaction, the underlying obligation shall survive and the
county shall retain all remedies for enforcement that would have
applied if the transaction had not occurred.
(I) A county official or employee who accepts a financial
transaction device payment in accordance with this section and any
applicable state or local policies or rules is immune from
personal liability for the final collection of such payments.
Sec. 5101.92. The Ohio healthier buckeye advisory council may
do all of the following:
(A) Develop means by which county healthier buckeye councils
established under section 355.02 of the Revised Code may reduce
the reliance of individuals on publicly funded assistance programs
as provided in section 355.03 of the Revised Code;
(B) Recommend to the director of job and family services
eligibility criteria, application processes, and maximum grant
amounts for the Ohio healthier buckeye grant program;
(C) Not later than December 1, 2014 2015, submit to the
director recommendations for doing all of the following:
(1) Coordinating services across all public assistance
programs to help individuals find employment, succeed at work, and
stay out of poverty;
(2) Revising incentives for public assistance programs to
foster person-centered case management;
(3) Standardizing and automating eligibility determination
policies and processes for public assistance programs.
Sec. 5703.57. (A) As used in this section, "Ohio business
gateway" has the same meaning as in section 718.051 of the Revised
Code.
(B) There is hereby created the Ohio business gateway
steering committee to direct the continuing development of the
Ohio business gateway and to oversee its operations. The committee
shall provide general oversight regarding operation of the Ohio
business gateway and shall recommend to the department of
administrative services enhancements that will improve the Ohio
business gateway. The committee shall consider all banking,
technological, administrative, and other issues associated with
the Ohio business gateway and shall make recommendations regarding
the type of reporting forms or other tax documents to be filed
through the Ohio business gateway.
(C) The committee shall consist of:
(1) The following members, appointed by the governor with the
advice and consent of the senate:
(a) Not more than four representatives of the business
community;
(b) Not more than one representative of municipal tax
administrators; and
(c) Not more than two tax practitioners.
(2) The following ex officio members:
(a) The director or other highest officer of each state
agency that has tax reporting forms or other tax documents filed
with it through the Ohio business gateway or the director's
designee;
(b) The secretary of state or the secretary of state's
designee;
(c) The treasurer of state or the treasurer of state's
designee;
(d) The director of budget and management or the director's
designee;
(e) The state chief information officer or the officer's
designee;
(f) The tax commissioner or the tax commissioner's designee;
and
(g) The director of development or the director's designee;
(h) The governor or the governor's designee.
An appointed member shall serve until the member resigns or
is removed by the governor. Vacancies shall be filled in the same
manner as original appointments.
(D) A vacancy on the committee does not impair the right of
the other members to exercise all the functions of the committee.
The presence of a majority of the members of the committee
constitutes a quorum for the conduct of business of the committee.
The concurrence of at least a majority of the members of the
committee is necessary for any action to be taken by the
committee. On request, each member of the committee shall be
reimbursed for the actual and necessary expenses incurred in the
discharge of the member's duties.
(E) The committee is a part of the department of taxation for
administrative purposes.
(F) Each year, the governor shall select a member of the
committee to serve as chairperson. The chairperson shall appoint
an official or employee of the department of taxation to act as
the committee's secretary. The secretary shall keep minutes of the
committee's meetings and a journal of all meetings, proceedings,
findings, and determinations of the committee.
(G) The committee may hire professional, technical, and
clerical staff needed to support its activities.
(H) The committee shall meet as often as necessary to perform
its duties.
Sec. 5709.121. (A) Real property and tangible personal
property belonging to a charitable or educational institution or
to the state or a political subdivision, shall be considered as
used exclusively for charitable or public purposes by such
institution, the state, or political subdivision, if it meets one
of the following requirements:
(1) It is used by such institution, the state, or political
subdivision, or by one or more other such institutions, the state,
or political subdivisions under a lease, sublease, or other
contractual arrangement:
(a) As a community or area center in which presentations in
music, dramatics, the arts, and related fields are made in order
to foster public interest and education therein;
(b) For other charitable, educational, or public purposes.
(2) It is made available under the direction or control of
such institution, the state, or political subdivision for use in
furtherance of or incidental to its charitable, educational, or
public purposes and not with the view to profit.
(3) It is used by an organization described in division (D)
of section 5709.12 of the Revised Code. If the organization is a
corporation that receives a grant under the Thomas Alva Edison
grant program authorized by division (C) of section 122.33 of the
Revised Code at any time during the tax year, "used," for the
purposes of this division, includes holding property for lease or
resale to others.
(B)(1) Property described in division (A)(1)(a) of this
section shall continue to be considered as used exclusively for
charitable or public purposes even if the property is conveyed
through one conveyance or a series of conveyances to an entity
that is not a charitable or educational institution and is not the
state or a political subdivision, provided that all of the
following conditions apply with respect to that property:
(a) The property has been was listed as exempt on the county
auditor's tax list and duplicate for the county in which it is
located for the ten tax years year immediately preceding the year
in which the property is conveyed through one conveyance or a
series of conveyances;
(b) The property is conveyed through one conveyance or a
series of conveyances to an owner that does any of the following:
(i) Leases the property through one lease or a series of
leases to the entity that owned or occupied the property for the
ten tax years year immediately preceding the year in which the
property is conveyed or to an affiliate of that entity;
(ii) Contracts to have renovations performed as described in
division (B)(1)(d) of this section and is at least partially owned
by a nonprofit organization described in section 501(c)(3) of the
Internal Revenue Code that is exempt from taxation under section
501(a) of that code.
(c) The property includes improvements that are at least
fifty years old;
(d) The property is being renovated in connection with a
claim for historic preservation tax credits available under
federal law;
(e) The property continues to be used for the purposes
described in division (A)(1)(a) of this section after its
conveyance; and
(f) The property is certified by the United States secretary
of the interior as a "certified historic structure" or certified
as part of a certified historic structure.
(2) Notwithstanding section 5715.27 of the Revised Code, an
application for exemption from taxation of property described in
division (B)(1) of this section may be filed by either the owner
of the property or its occupant.
(C) For purposes of this section, an institution that meets
all of the following requirements is conclusively presumed to be a
charitable institution:
(1) The institution is a nonprofit corporation or
association, no part of the net earnings of which inures to the
benefit of any private shareholder or individual;
(2) The institution is exempt from federal income taxation
under section 501(a) of the Internal Revenue Code;
(3) The majority of the institution's board of directors are
appointed by the mayor or legislative authority of a municipal
corporation or a board of county commissioners, or a combination
thereof;
(4) The primary purpose of the institution is to assist in
the development and revitalization of downtown urban areas.
Sec. 5726.01. As used in this chapter:
(A) "Affiliated group" means a group of two or more persons
with fifty per cent or greater of the value of each person's
ownership interests owned or controlled directly, indirectly, or
constructively through related interests by common owners during
all or any portion of the taxable year, and the common owners.
"Affiliated group" includes, but is not limited to, any person
eligible to be included in a consolidated elected taxpayer group
under section 5751.011 of the Revised Code or a combined taxpayer
group under section 5751.012 of the Revised Code.
(B) "Bank organization" means any of the following:
(1) A national bank organized and operating as a national
bank association pursuant to the "National Bank Act," 13 Stat. 100
(1864), 12 U.S.C. 21, et seq.;
(2) A federal savings association or federal savings bank
chartered under 12 U.S.C. 1464;
(3) A bank, banking association, trust company, savings and
loan association, savings bank, or other banking institution that
is organized or incorporated under the laws of the United States,
any state, or a foreign country;
(4) Any corporation organized and operating pursuant to 12
U.S.C. 611, et seq.;
(5) Any agency or branch of a foreign bank, as those terms
are defined in 12 U.S.C. 3101;
(6) An entity licensed as a small business investment company
under the "Small Business Investment Act of 1958," 72 Stat. 689,
15 U.S.C. 661, et seq.;
(7) A company chartered under the "Farm Credit Act of 1933,"
48 Stat. 257, or a successor of such a company.
"Bank organization" does not include an institution organized
under the "Federal Farm Loan Act," 39 Stat. 360 (1916), or a
successor of such an institution, an insurance company, or a
credit union.
(C) "Call report" means the consolidated reports of condition
and income prescribed by the federal financial institutions
examination council that a person is required to file with a
federal regulatory agency pursuant to 12 U.S.C. 161, 12 U.S.C.
324, or 12 U.S.C. 1817.
(D) "Captive finance company" means a person that derived at
least seventy-five per cent of its gross income for the current
taxable year and the two taxable years preceding the current
taxable year from one or more of the following transactions:
(1) Financing transactions with members of its affiliated
group;
(2) Financing transactions with or for customers of products
manufactured or sold by a member of its affiliated group;
(3) Financing transactions with or for a distributor or
franchisee that sells, leases, or services a product manufactured
or sold by a member of the person's affiliated group;
(4) Financing transactions with or for a supplier to a member
of the person's affiliated group in connection with the member's
manufacturing business;
(5) Issuing bonds or other publicly traded debt instruments
for the benefit of the affiliated group;
(6) Short-term or long-term investments whereby the person
invests the cash reserves of the affiliated group and the
affiliated group utilizes the proceeds from the investments.
For the purposes of division (D) of this section, "financing
transaction" means making or selling loans, extending credit,
leasing, earning or receiving subvention, including interest
supplements and other support costs related thereto, or acquiring,
selling, or servicing accounts receivable, notes, loans, leases,
debt, or installment obligations that arise from the sale or lease
of tangible personal property or the performance of services, and
"gross income" has the same meaning as in section 61 of the
Internal Revenue Code and includes income from transactions
between the captive finance company and other members of its
affiliated group.
A person that has not been in continuous existence for the
two taxable years preceding the current taxable year qualifies as
a "captive finance company" for purposes of division (D) of this
section if the person derived at least seventy-five per cent of
its gross income for the period of its existence from one or more
of the transactions described in divisions (D)(1) to (6) of this
section.
"Captive finance company" does not include a small dollar
lender.
(e)(E) "Credit union" means a nonprofit cooperative financial
institution organized or chartered under the laws of this state,
any other state, or the United States.
(F) "Diversified savings and loan holding company" has the
same meaning as in 12 U.S.C. 1467a, as that section existed on
January 1, 2012.
(G) "Document of creation" means the articles of
incorporation of a corporation, articles of organization of a
limited liability company, registration of a foreign limited
liability company, certificate of limited partnership,
registration of a foreign limited partnership, registration of a
domestic or foreign limited liability partnership, or registration
of a trade name.
(H) "Financial institution" means a bank organization, a
holding company of a bank organization, or a nonbank financial
organization, except when one of the following applies:
(1) If two or more such entities are consolidated for the
purposes of filing an FR Y-9, "financial institution" means a
group consisting of all entities that are included in the FR Y-9.
(2) If two or more such entities are consolidated for the
purposes of filing a call report, "financial institution" means a
group consisting of all entities that are included in the call
report and that are not included in a group described in division
(H)(1) of this section.
(3) If a bank organization is owned directly by a
grandfathered unitary savings and loan holding company or directly
or indirectly by an entity that was a grandfathered unitary
savings and loan holding company on January 1, 2012, "financial
institution" means a group consisting only of that bank
organization and the entities included in that bank organization's
call report, notwithstanding division (H)(1) or (2) of this
section.
"Financial institution" does not include a diversified
savings and loan holding company or, a grandfathered unitary
savings and loan holding company, any entity that was a
grandfathered unitary savings and loan holding company on January
1, 2012, or any entity that is not a bank organization or owned by
a bank organization and that is owned directly or indirectly by an
entity that was a grandfathered unitary savings and loan holding
company on January 1, 2012.
(I) "FR Y-9" means the consolidated or parent-only financial
statements that a holding company is required to file with the
federal reserve board pursuant to 12 U.S.C. 1844. In the case of a
holding company required to file both consolidated and parent-only
financial statements, "FR Y-9" means the consolidated financial
statements that the holding company is required to file.
(J) "Grandfathered unitary savings and loan holding company"
means an entity described in 12 U.S.C. 1467a(c)(9)(C), as that
section existed on December 31, 1999.
(K) "Gross receipts" means all items of income, without
deduction for expenses. If the reporting person for a taxpayer is
a holding company, "gross receipts" includes all items of income
reported on the FR Y-9 filed by the holding company. If the
reporting person for a taxpayer is a bank organization, "gross
receipts" includes all items of income reported on the call report
filed by the bank organization. If the reporting person for a
taxpayer is a nonbank financial organization, "gross receipts"
includes all items of income reported in accordance with generally
accepted accounting principles.
(L) "Insurance company" means every corporation, association,
and society engaged in the business of insurance of any character,
or engaged in the business of entering into contracts
substantially amounting to insurance of any character, or of
indemnifying or guaranteeing against loss or damage, or acting as
surety on bonds or undertakings. "Insurance company" also includes
any health insuring corporation as defined in section 1751.01 of
the Revised Code.
(M)(1) "Nonbank financial organization" means every person
that is not a bank organization or a holding company of a bank
organization and that engages in business primarily as a small
dollar lender. "Nonbank financial organization" does not include
an institution organized under the "Federal Farm Loan Act," 39
Stat. 360 (1916), or a successor of such an institution, an
insurance company, a captive finance company, a credit union, an
institution organized and operated exclusively for charitable
purposes within the meaning of section 501(c)(3) of the Internal
Revenue Code, or a person that facilitates or services one or more
securitizations for a bank organization, a holding company of a
bank organization, a captive finance company, or any member of the
person's affiliated group.
(2) A person is engaged in business primarily as a small
dollar lender if the person has, for the taxable year, gross
income from the activities described in division (O) of this
section that exceeds the person's gross income from all other
activities. As used in division (M) of this section, "gross
income" has the same meaning as in section 61 of the Internal
Revenue Code, and income from transactions between the person and
the other members of the affiliated group shall be eliminated, and
any sales, exchanges, and other dispositions of commercial paper
to persons outside the affiliated group produces gross income only
to the extent the proceeds from such transactions exceed the
affiliated group's basis in such commercial paper.
(N) "Reporting person" means one of the following:
(1) In the case of a financial institution described in
division (H)(1) of this section, the top-tier holding company
required to file an FR Y-9.
(2) In the case of a financial institution described in
division (H)(2) or (3) of this section, the bank organization
required to file the call report.
(3) In the case of a bank organization or nonbank financial
organization that is not included in a group described in division
(H)(1) or (2) of this section, the bank organization or nonbank
financial organization.
(O) "Small dollar lender" means any person engaged primarily
in the business of loaning money to individuals, provided that the
loan amounts do not exceed five thousand dollars and the duration
of the loans do not exceed twelve months. A "small dollar lender"
does not include a bank organization, credit union, or captive
finance company.
(P) "Tax year" means the calendar year for which the tax
levied under section 5726.02 of the Revised Code is required to be
paid.
(Q) "Taxable year" means the calendar year preceding the year
in which an annual report is required to be filed under section
5726.03 of the Revised Code.
(R) "Taxpayer" means a financial institution subject to the
tax levied under section 5726.02 of the Revised Code.
(S) "Total equity capital" means the sum of the common stock
at par value, perpetual preferred stock and related surplus, other
surplus not related to perpetual preferred stock, retained
earnings, accumulated other comprehensive income, treasury stock,
unearned employee stock ownership plan shares, and other equity
components of a financial institution. "Total equity capital"
shall not include any noncontrolling (minority) interests as
reported on an FR Y-9 or call report, unless such interests are in
a bank organization or a bank holding company.
(T) "Total Ohio equity capital" means the portion of the
total equity capital of a financial institution apportioned to
Ohio pursuant to section 5726.05 of the Revised Code.
(U) "Holding company" does not include a diversified savings
and loan holding company or, a grandfathered unitary savings and
loan holding company, any entity that was a grandfathered unitary
savings and loan holding company on January 1, 2012, or any entity
that is not a bank organization or owned by a bank organization
and that is owned directly or indirectly by an entity that was a
grandfathered unitary savings and loan holding company on January
1, 2012.
(V) "Securitization" means transferring one or more assets to
one or more persons and subsequently issuing securities backed by
the right to receive payment from the asset or assets so
transferred.
Sec. 5726.04. (A) The tax levied on a financial institution
under this chapter shall be the greater of the following:
(1) A minimum tax equal to one thousand dollars;
(2) The product of the total Ohio equity capital of the
financial institution, as determined under this section,
multiplied by eight mills for each dollar of the first two hundred
million dollars of total Ohio equity capital, by four mills for
each dollar of total Ohio equity capital greater than two hundred
million and less than one billion three hundred million one
dollars, and by two and one-half mills for each dollar of total
Ohio equity capital in excess of equal to or greater than one
billion three hundred million dollars.
(B) If the reporting person for a financial institution files
an FR Y-9 or call report, the total equity capital of the
financial institution shall equal the total equity capital shown
on the reporting person's FR Y-9 or call report as of the end of
the taxable year. The total equity capital of all other financial
institutions shall be reported as of the end of the taxable year
in accordance with generally accepted accounting principles.
(C) For the purposes of this section, "total Ohio equity
capital" means the product of the total equity capital of a
financial institution as of the end of a taxable year multiplied
by the Ohio apportionment ratio calculated for the financial
institution under section 5726.05 of the Revised Code, except as
provided in section 5726.041 of the Revised Code.
(D) All payments received from the tax levied under this
chapter shall be credited to the general revenue fund.
(E)(1) As used in this division:
(a) "First target tax amount" means two hundred million
dollars.
(b) "Second target tax amount" means one hundred six per cent
of the first target tax amount or, if applicable, the first target
tax amount as adjusted under division (E)(2) or (3) of this
section.
(c) "Amount of taxes collected" means the amount of taxes
received by the tax commissioner from the tax levied under this
chapter for a tax year, plus the total amount of the tax credit
authorized by section 5726.57 of the Revised Code claimed on tax
year 2014 reports, less any amounts refunded to taxpayers for the
same tax year.
(2) If, for the tax year beginning on January 1, 2014, the
total amount of taxes collected from all taxpayers under this
chapter is greater than one hundred ten per cent of the first
target tax amount, the tax commissioner shall decrease each tax
rate provided in division (A)(2) of this section by a percentage
equal to the percentage by which the amount of taxes collected
exceeded the first target tax amount.
(3) If, for the tax year beginning on January 1, 2014, the
total amount of taxes collected from all taxpayers under this
chapter is less than ninety per cent of the first target tax
amount, the tax commissioner shall increase the tax rate for each
dollar of total Ohio equity capital in excess of equal to or
greater than one billion three hundred million dollars as provided
in division (A)(2) of this section by a percentage equal to the
difference of (a) the percentage by which the first target tax
amount exceeded the amount of taxes collected minus (b) ten per
cent of the first target tax amount a fraction, the denominator of
which is the aggregate sum of each dollar of each taxpayer's Ohio
equity capital greater than or equal to one billion three hundred
million dollars, as reported by each taxpayer for tax year 2014,
multiplied by the tax rate for each dollar of total Ohio equity
capital greater than or equal to one billion three hundred million
dollars provided under division (A)(2) of this section, and the
numerator of which is the sum of the denominator and the
difference obtained by subtracting the amount of taxes collected
under this chapter in tax year 2014 from ninety per cent of the
first target tax amount.
(4) If, for the tax year beginning on January 1, 2016, the
total amount of taxes collected from all taxpayers under this
chapter is greater than one hundred ten per cent of the second
target tax amount, the tax commissioner shall decrease each tax
rate in effect on January 1, 2016, by a percentage equal to the
percentage by which the amount of taxes collected exceeded the
second target tax amount.
(5) If, for the tax year beginning on January 1, 2016, the
total amount of taxes collected from all taxpayers under this
chapter is less than ninety per cent of the second target tax
amount, the tax commissioner shall increase the tax rate for each
dollar of total Ohio equity capital in excess of equal to or
greater than one billion three hundred million dollars as provided
in division (A)(2) of this section by a percentage equal to the
difference of (a) the percentage by which the second target tax
amount exceeded the amount of taxes collected minus (b) ten per
cent of the second target tax amount a fraction, the denominator
of which is the aggregate sum of each dollar of each taxpayer's
Ohio equity capital greater than or equal to one billion three
hundred million dollars, as reported by each taxpayer for tax year
2016, multiplied by the tax rate for each dollar of total Ohio
equity capital greater than or equal to one billion three hundred
million dollars provided under division (A)(2) of this section,
and the numerator of which is the sum of the denominator and the
difference obtained by subtracting the amount of taxes collected
under this chapter in tax year 2016 from ninety per cent of the
second target tax amount.
(6) Tax rates adjusted pursuant to division (E)(2), (3), (4),
or (5) of this section shall be rounded to the nearest one-tenth
of one mill per dollar. The tax commissioner shall publish the new
tax rates by journal entry and provide notice of the new tax rates
to taxpayers. The new tax rates adjusted pursuant to division
(E)(2) or (3) of this section shall apply to tax years beginning
on or after January 1, 2015. The new tax rates adjusted pursuant
to division (E)(4) or (5) of this section shall apply to tax years
beginning on or after January 1, 2017.
Section 2. That existing sections 122.175, 301.27, 301.28,
5101.92, 5703.57, 5709.121, 5726.01, and 5726.04 of the Revised
Code are hereby repealed.
Section 3. (A) All terms used in this section have the same
meanings as in sections 5739.01 and 5741.01 of the Revised Code.
As used in this section:
(1) "Clothing" means all human wearing apparel suitable for
general use. "Clothing" includes, but is not limited to, aprons,
household and shop; athletic supporters; baby receiving blankets;
bathing suits and caps; beach capes and coats; belts and
suspenders; boots; coats and jackets; costumes; diapers, children
and adult, including disposable diapers; ear muffs; footlets;
formal wear; garters and garter belts; girdles; gloves and mittens
for general use; hats and caps; hosiery; insoles for shoes; lab
coats; neckties; overshoes; pantyhose; rainwear; rubber pants;
sandals; scarves; shoes and shoe laces; slippers; sneakers; socks
and stockings; steel-toed shoes; underwear; uniforms, athletic and
nonathletic; and wedding apparel. "Clothing" does not include
items purchased for use in a trade or business; clothing
accessories or equipment; protective equipment; sports or
recreational equipment; belt buckles sold separately; costume
masks sold separately; patches and emblems sold separately; sewing
equipment and supplies including, but not limited to, knitting
needles, patterns, pins, scissors, sewing machines, sewing
needles, tape measures, and thimbles; and sewing materials that
become part of "clothing" including, but not limited to, buttons,
fabric, lace, thread, yarn, and zippers.
(2) "School supplies" means items commonly used by a student
in a course of study. "School supplies" includes only the
following items: binders; book bags; calculators; cellophane tape;
blackboard chalk; compasses; composition books; crayons; erasers;
folders, expandable, pocket, plastic, and manila; glue, paste, and
paste sticks; highlighters; index cards; index card boxes; legal
pads; lunch boxes; markers; notebooks; paper, loose-leaf ruled
notebook paper, copy paper, graph paper, tracing paper, manila
paper, colored paper, poster board, and construction paper; pencil
boxes and other school supply boxes; pencil sharpeners; pencils;
pens; protractors; rulers; scissors; and writing tablets. "School
supplies" does not include any item purchased for use in a trade
or business.
(3) "School instructional material" means written material
commonly used by a student in a course of study as a reference and
to learn the subject being taught. "School instructional material"
includes only the following items: reference books, reference maps
and globes, textbooks, and workbooks. "School instructional
material" does not include any material purchased for use in a
trade or business.
(B) Taxes levied by or under sections 5739.02, 5739.021,
5739.023, 5739.026, 5741.02, 5741.021, 5741.022, and 5741.023 of
the Revised Code do not apply to the sale or storage, use, or
other consumption of any of the following occurring on August 7,
8, or 9, 2015:
(1) An item of clothing, the price of which is seventy-five
dollars or less;
(2) An item of school supplies, the price of which is twenty
dollars or less;
(3) An item of school instructional material, the price of
which is twenty dollars or less.
(C) This section is repealed effective August 10, 2015.
Section 4. ECONOMIC GARDENING TECHNICAL ASSISTANCE PILOT
PROGRAM
(A) As used in this section:
(1) "Eligible business" means a for-profit business
association that has at least six employees but not more than
ninety-nine employees and that has maintained its principal place
of business in the state for at least a two-year period ending on
the date the business applies for assistance under this section.
The business must generate at least seven hundred fifty thousand
dollars but not more than twenty-five million dollars in annual
revenue and must have increased both its number of full-time
equivalent employees in this state and its gross revenue during at
least three of the five years preceding the date of application.
(2) "Full-time equivalent employee" means the quotient
obtained by dividing the total number of hours for which an
eligible business employs employees during a year by two thousand
eighty.
(B) There is hereby created in the Development Services
Agency the Economic Gardening Technical Assistance Pilot Program.
The Director of Development Services may contract with or
coordinate one or more persons to aid in the administration and
operation of the program.
The Director shall provide technical assistance to eligible
businesses, including, but not limited to, access to information
and market intelligence services, including information on
markets, customers, and competitors, such as business databases,
geographic information systems, search engine marketing, and
business connection development encouraging interaction and
exchange among business owners and resource providers such as
trade associations, academic institutions, business advocacy
organizations, peer-based learning sessions, and mentoring
programs. The Director, through the program, is authorized to
promote the general business and industrial interests of the
state.
(C)(1) The Director, in selecting eligible businesses to
assist, shall select businesses in more than one industry
classification and, to the extent practicable, shall choose
businesses that are geographically distributed throughout the
state.
(2) A business receiving assistance under the program must
enter into an agreement with the Director to establish the
business's commitment to participate in the program. The agreement
must require, at a minimum, that the business do all of the
following:
(a) Attend the number of meetings between the business and
the Director or another person designated by the Director as
prescribed in the agreement;
(b) Report job creation data in the manner prescribed by the
Director;
(c) Provide financial data in the manner prescribed by the
Director.
The Director may prescribe in the agreement additional
reporting requirements as are necessary to document the progress
of the business and monitor the business's implementation of the
assistance.
(D) On or before one year after the effective date of S.B.
243 of the 130th General Assembly, the Director of Development
Services shall make available on the Development Services Agency's
web site a report that includes, at a minimum, the number of
businesses receiving assistance under this section, the number of
full-time equivalent employees created as a result of the
assistance, the total amount of compensation paid for such
employees, and the locations and types of business conducted by
the businesses. The report shall also evaluate the effectiveness
of the Economic Gardening Technical Assistance Pilot Program and
recommend any changes to be made to the program. The report shall
be submitted to the Governor, the Speaker and Minority Leader of
the House of Representatives, and the Majority Leader and Minority
Leader of the Senate.
(E) The Director of Development Services shall adopt rules in
accordance with Chapter 119. of the Revised Code that are
necessary for the administration of the Economic Gardening
Technical Assistance Pilot Program.
Section 5. Section 4 of this act is hereby repealed,
effective two years after the effective date of this act.
Section 6. Notwithstanding any other provision of law, the
Director of Budget and Management shall transfer an additional $10
million in cash from the GRF to the Local Government Fund in FY
2015. The Tax Commissioner shall determine amounts to be
distributed to each county undivided local government fund. Half
of the $10 million is to be divided among the counties so that
each township in the state receives the same amount, and half is
to be apportioned based on township road miles. These amounts are
hereby appropriated. The Tax Commissioner shall distribute these
amounts, and shall separately identify to each county treasurer
the amount to be divided equally among townships in the county and
the amount to be divided among the townships based on road miles.
Each appropriate county officer shall transfer cash from the
county undivided local government fund to townships in the county
based on this division of funds.
Section 7. All items in this section are hereby appropriated
as designated out of any moneys in the state treasury to the
credit of the designated fund. For all appropriations made in this
act, those in the first column are for fiscal year 2014 and those
in the second column are for fiscal year 2015. The appropriations
made in this act are in addition to any other appropriations made
for the FY 2014-FY 2015 biennium.
DEV DEVELOPMENT SERVICES AGENCY
GRF |
195407 |
|
Travel and Tourism |
|
$ |
0 |
|
$ |
1,228,321 |
|
|
GRF |
195530 |
|
Economic Gardening Pilot Program |
|
$ |
0 |
|
$ |
500,000 |
|
|
GRF |
195532 |
|
Technology Programs and Grants |
|
$ |
0 |
|
$ |
2,290,500 |
|
|
TOTAL GRF General Revenue Fund
| |
$ |
0 |
|
$ |
4,018,821 |
|
|
TOTAL ALL BUDGET FUND GROUPS
| |
$ |
0 |
|
$ |
4,018,821 |
|
|
Of the foregoing appropriation item 195407, Travel and
Tourism, $500,000 in fiscal year 2015 shall be used to support the
2015 Major League Baseball All-Star Game in Cincinnati.
Of the foregoing appropriation item 195407, Travel and
Tourism, $428,321 in fiscal year 2015 shall be used to support the
Chagrin Valley Little Theater.
Of the foregoing appropriation item 195407, Travel and
Tourism, $300,000 in fiscal year 2015 shall be used for
renovations to the James Kilbourne Memorial Library building in
the City of Worthington.
ECONOMIC GARDENING PILOT PROGRAM
The foregoing appropriation item 195530, Economic Gardening
Pilot Program, shall be used for the Economic Gardening Technical
Assistance Pilot Program established in Section 4 of this act.
TECHNOLOGY PROGRAMS AND GRANTS
Of the foregoing appropriation item 195532, Technology
Programs and Grants, up to $1,510,000 in fiscal year 2015 shall be
allocated to Connect Ohio to support the Digital Works initiative.
Of the foregoing appropriation item 195532, Technology
Programs and Grants, up to $780,500 in fiscal year 2015 shall be
allocated to Connect Ohio to provide broadband mapping and
economic development consultation services.
EDU DEPARTMENT OF EDUCATION
GRF |
200457 |
|
STEM Initiatives |
|
$ |
0 |
|
$ |
200,000 |
|
|
TOTAL GRF General Revenue Fund
| |
$ |
0 |
|
$ |
200,000 |
|
|
TOTAL ALL BUDGET FUND GROUPS
| |
$ |
0 |
|
$ |
200,000 |
|
|
The foregoing appropriation item 200457, STEM Initiatives,
shall be used for building and equipment costs associated with the
Lake County Incubator Project located on or near Lakeland
Community College. The purpose of this project is to improve the
workforce of Lake County and foster an environment of
entrepreneurial business creation by, among other initiatives,
offering programs that enhance the number of high school students
that eventually enroll in and complete certificate programs in
science, technology, engineering, and mathematics (STEM) fields
and by offering additional dual enrollment opportunities. The
building housing the project shall accommodate advanced STEM and
computer coding programs, a fabrication laboratory, and medical
sciences education facilities. Educational programs hosted at the
building shall be delivered through a partnership between the Lake
County Educational Service Center, the Auburn Career Center, and
Lakeland Community College.
JFS DEPARTMENT OF JOB AND FAMILY SERVICES
GRF |
600521 |
|
Family Assistance - Local |
|
$ |
0 |
|
$ |
1,800,000 |
|
|
GRF |
600523 |
|
Family and Children Services |
|
$ |
0 |
|
$ |
1,200,000 |
|
|
TOTAL GRF General Revenue Fund
| |
$ |
0 |
|
$ |
3,000,000 |
|
|
TOTAL ALL BUDGET FUND GROUPS
| |
$ |
0 |
|
$ |
3,000,000 |
|
|
Of the foregoing appropriation item 600521, Family Assistance
- Local, $1,500,000 in fiscal year 2015 shall be allocated to the
Putnam County YMCA in the city of Ottawa.
Of the foregoing appropriation item 600521, Family
Assistance-Local, $300,000 in fiscal year 2015 shall be allocated
to the Jewish Federation of Cincinnati to provide operating funds
for the Mayerson Jewish Community Center, Jewish Family Service of
Cincinnati, and Dream Homes, Inc.
CHILD PLACEMENT LEVEL OF CARE TOOL PILOT PROGRAM
Of the foregoing appropriation item 600523, Family and
Children Services, $1,200,000 in fiscal year 2015 shall be used to
fund the Child Placement Level of Care Tool Pilot Program
established in Section 301.143 of Am. Sub. H.B. 59 of the 130th
General Assembly, as amended by Am. Sub. H.B. 483 of the 130th
General Assembly.
Section 8. Within the limits set forth in this act, the
Director of Budget and Management shall establish accounts
indicating the source and amount of funds for each appropriation
made in this act, and shall determine the form and manner in which
appropriation accounts shall be maintained. Expenditures from
appropriations contained in this act shall be accounted for as
though made in the main operating appropriations act of the 130th
General Assembly.
The appropriations made in this act are subject to all
provisions of the main operating appropriations act of the 130th
General Assembly that are generally applicable to such
appropriations.
Section 9. That Section 253.90 of Am. H.B. 497 of the 130th
General Assembly be amended to read as follows:
Sec. 253.90. CLS CLEVELAND STATE UNIVERSITY
Higher Education Improvement Taxable Fund (Fund 7024)
| |
|
C26062 |
|
Fenn College of Engineering - Taxable |
|
$ |
1,234,810 |
|
|
TOTAL Higher Education Improvement Taxable Fund
| |
$ |
1,234,810 |
|
|
Higher Education Improvement Fund (Fund 7034)
| |
|
C26002 |
|
17th - 18th Street Block |
|
$ |
90,615 |
|
|
C26008 |
|
Geographic Information Systems |
|
$ |
4,802 |
|
|
C26016 |
|
Student Services |
|
$ |
9,716 |
|
|
C26022 |
|
Campus Fire Alarm Upgrade |
|
$ |
15,108 |
|
|
C26027 |
|
Cleveland Playhouse |
|
$ |
150,000 |
|
|
C26040 |
|
Cleveland Museum of Art |
|
$ |
3,000,000 |
|
|
C26041 |
|
Anthropology Department Renovation/Relocation |
|
$ |
374,332 |
|
|
C26053 |
|
Playhouse Square Center |
|
$ |
5,092 |
|
|
C26059 |
|
Playhouse Square - Allen Theatre |
|
$ |
150,000 |
|
|
C26061 |
|
Fenn College of Engineering |
|
$ |
11,113,290 |
|
|
C26071 |
|
University Hospital Seidman Cancer Center Proton Therapy Center |
|
$ |
500,000 |
|
|
TOTAL Higher Education Improvement Fund
| |
$ |
14,912,955 15,412,955 |
|
|
TOTAL ALL FUNDS
| |
$ |
16,147,765 16,647,765 |
|
|
FENN COLLEGE OF ENGINEERING
The amount reappropriated for the foregoing appropriation
item C26061, Fenn College of Engineering, is the unencumbered and
unallotted balance as of June 30, 2014, in appropriation item
C26061, Fenn College of Engineering, plus the unencumbered and
unallotted balance as of June 30, 2014, in appropriation item
C26060, Main Classroom Roof Renovation.
Section 10. That existing Section 253.90 of Am. H.B. 497 of
the 130th General Assembly is hereby repealed.
Section 11. That Section 239.10 of Am. H.B. 497 of the 130th
General Assembly, as amended by Am. Sub. H.B. 483 of the 130th
General Assembly, be amended to read as follows:
Sec. 239.10. FCC FACILITIES CONSTRUCTION COMMISSION
Lottery Profits Education Fund (Fund 7017)
C23014 |
|
Classroom Facilities Assistance Program – Lottery Profits |
|
$ |
100,000,000 |
|
|
TOTAL Lottery Profits Education Fund
| |
$ |
100,000,000 |
|
|
Public School Building Fund (Fund 7021)
C230V9 |
|
School Security Grants |
|
$ |
17,345,000 |
|
|
TOTAL Public School Building Fund
| |
$ |
17,345,000 |
|
|
Administrative Building Fund (Fund 7026)
C23016 |
|
Energy Conservation Projects |
|
$ |
3,000,000 |
|
|
C230E5 |
|
State Agency Planning/Assessment |
|
$ |
500,000 |
|
|
TOTAL Administrative Building Fund
| |
$ |
3,500,000 |
|
|
Cultural and Sports Facilities Building Fund (Fund 7030)
C23022 |
|
Woodward Opera House Redevelopment |
|
$ |
100,000 |
|
|
C23023 |
|
OHS - Ohio History Center Exhibit Replacement |
|
$ |
840,750 |
|
|
C23024 |
|
OHS - Statewide Site Exhibit Renovation |
|
$ |
420,000 |
|
|
C23025 |
|
OHS - Statewide Site Repairs |
|
$ |
1,152,700 |
|
|
C23027 |
|
OHS - Zoar Village Building Restoration |
|
$ |
502,500 |
|
|
C23028 |
|
OHS - Basic Renovations and Emergency Repairs |
|
$ |
850,000 |
|
|
C23030 |
|
OHS - Rankin House State Memorial |
|
$ |
653,000 |
|
|
C23031 |
|
OHS - Harding Home State Memorial |
|
$ |
250,000 |
|
|
C23032 |
|
OHS - Ohio Historical Center Rehabilitation |
|
$ |
985,000 |
|
|
C23033 |
|
OHS - Stowe House State Memorial |
|
$ |
300,000 |
|
|
C23038 |
|
OHS - Fort Amanda State Memorial |
|
$ |
395,000 |
|
|
C23042 |
|
Tecumseh - Sugarloaf Mountain Amphitheatre |
|
$ |
33,500 |
|
|
C23044 |
|
OHS - Ohio River Museum |
|
$ |
52,200 |
|
|
C23045 |
|
OHS - Lockington Locks Stabilization |
|
$ |
358,900 |
|
|
C23057 |
|
OHS - Online Portal to Ohio's Heritage |
|
$ |
1,246,000 |
|
|
C23059 |
|
Lake Erie Nature and Science Center |
|
$ |
300,000 |
|
|
C23068 |
|
Huntington House |
|
$ |
75,000 |
|
|
C23077 |
|
Columbus Museum of Art: Expansion and Renovation Phase 3 |
|
$ |
1,101,000 |
|
|
C23083 |
|
Stan Hywet Hall & Gardens Restoration |
|
$ |
1,560,522 |
|
|
C23091 |
|
Ohio Theatre - Toledo |
|
$ |
201,000 |
|
|
C23098 |
|
Twin City Opera House |
|
$ |
400,000 |
|
|
C230A1 |
|
Preble County Historical Society |
|
$ |
50,000 |
|
|
C230A6 |
|
Secrest Auditorium Renovation |
|
$ |
125,000 |
|
|
C230B1 |
|
Karamu House |
|
$ |
1,060,522 |
|
|
C230C5 |
|
OHS - Collections Storage Facility Object Evaluation |
|
$ |
212,000 |
|
|
C230C6 |
|
OHS - Historic Site Signage |
|
$ |
300,000 |
|
|
C230C8 |
|
OHS - Serpent Mound |
|
$ |
397,900 |
|
|
C230D1 |
|
OHS – Great Circle Earthworks |
|
$ |
75,000 |
|
|
C230D4 |
|
OHS - Fort Laurens |
|
$ |
45,000 |
|
|
C230E6 |
|
OHS - Exhibits for Native American Sites |
|
$ |
500,000 |
|
|
C230E7 |
|
OHS - Hayes Presidential Center |
|
$ |
50,000 |
|
|
C230E8 |
|
OHS - Armstrong Air and Space Museum |
|
$ |
45,000 |
|
|
C230E9 |
|
OHS - Museum of Ceramics |
|
$ |
223,850 |
|
|
C230F1 |
|
OHS - Campus Martius Museum |
|
$ |
145,200 |
|
|
C230F2 |
|
Second Century Project |
|
$ |
200,000 |
|
|
C230F3 |
|
Stuart's Opera House |
|
$ |
500,000 |
|
|
C230F4 |
|
The Gordon, Hauss, Folk Company Mill |
|
$ |
250,000 |
|
|
C230F5 |
|
Thatcher Temple Art Building |
|
$ |
37,500 |
|
|
C230F6 |
|
Fitton Center for Creative Arts |
|
$ |
100,000 |
|
|
C230F7 |
|
Oxford Community Arts Center |
|
$ |
450,000 |
|
|
C230F8 |
|
Gammon House Improvements |
|
$ |
75,000 |
|
|
C230F9 |
|
Clark State Community College Performing Arts Center |
|
$ |
275,000 |
|
|
C230G1 |
|
Murphy Theatre |
|
$ |
150,000 |
|
|
C230G2 |
|
Johnson-Humrick House Museum |
|
$ |
57,960 |
|
|
C230G3 |
|
Public artPARK |
|
$ |
200,000 |
|
|
C230G4 |
|
Schines Art Park |
|
$ |
357,500 |
|
|
C230G5 |
|
Bedford Historical Society |
|
$ |
100,000 |
|
|
C230G6 |
|
Rainey Institute - Safe Parking |
|
$ |
125,000 |
|
|
C230G7 |
|
Ukrainian Museum - Archives |
|
$ |
125,000 |
|
|
C230G8 |
|
Cleveland African American Museum Restoration and Expansion |
|
$ |
150,000 |
|
|
C230G9 |
|
Great Lakes Science Center Omnimax Theatre |
|
$ |
500,000 |
|
|
C230H1 |
|
Cleveland Music School Settlement - Burke Mansion Performing Arts Center |
|
$ |
255,000 |
|
|
C230H2 |
|
Cozad Bates House |
|
$ |
365,131 |
|
|
C230H3 |
|
Beck Center |
|
$ |
402,349 |
|
|
C230H5 |
|
University Hospital Seidman Cancer Center Proton Therapy Center |
|
$ |
500,000 |
|
|
C230H7 |
|
Western Reserve Historical Society |
|
$ |
750,000 |
|
|
C230H9 |
|
Gordon Square Arts District |
|
$ |
1,000,000 |
|
|
C230J4 |
|
Cleveland Museum of Natural History |
|
$ |
2,500,000 |
|
|
C230J5 |
|
Phillis Wheatley - Hunter's Cove House |
|
$ |
350,000 |
|
|
C230J6 |
|
West Side Market Renovation |
|
$ |
500,000 |
|
|
C230J7 |
|
Cardinal Center |
|
$ |
75,000 |
|
|
C230J8 |
|
War of 1812 Bicentennial Native American Bowery Education Center |
|
$ |
24,913 |
|
|
C230J9 |
|
St. Clair Memorial Hall |
|
$ |
500,000 |
|
|
C230K1 |
|
Historic Strand Theatre Renovation |
|
$ |
150,000 |
|
|
C230K2 |
|
Delaware Veterans Memorial Plaza |
|
$ |
320,000 |
|
|
C230K3 |
|
African-American Legacy Project |
|
$ |
75,000 |
|
|
C230K4 |
|
Ohio Glass Museum Furnace System |
|
$ |
10,000 |
|
|
C230K5 |
|
Saylor House and Reese-Peters House Preservation |
|
$ |
20,000 |
|
|
C230K6 |
|
Victoria Opera House Restoration Phase 2 |
|
$ |
30,000 |
|
|
C230K7 |
|
Georgian Museum Storage Facility |
|
$ |
30,000 |
|
|
C230K8 |
|
Sherman House Museum |
|
$ |
35,000 |
|
|
C230K9 |
|
Washington Court House Auditorium Project |
|
$ |
100,000 |
|
|
C230L1 |
|
McCoy Community Center of the Arts - Video Projection System |
|
$ |
50,000 |
|
|
C230L2 |
|
Glass Axis Relocation |
|
$ |
150,000 |
|
|
C230L3 |
|
Harmony Project |
|
$ |
300,000 |
|
|
C230L4 |
|
CCAD Cinematic Arts and Motion Capture Studio and Auditorium |
|
$ |
750,000 |
|
|
C230L5 |
|
Columbus Theater-Based Community Development Project |
|
$ |
1,000,000 |
|
|
C230L6 |
|
Franklin Park Conservatory Joint Recreation District |
|
$ |
1,000,000 |
|
|
C230L7 |
|
Sauder Village - 1920 Homestead |
|
$ |
300,000 |
|
|
C230L8 |
|
Fulton County Visitor and Heritage Center |
|
$ |
1,000,000 |
|
|
C230L9 |
|
Ariel-Ann Carson Dater Performing Arts Centre |
|
$ |
100,000 |
|
|
C230M1 |
|
French Art Colony/Riverby Theatre Guild |
|
$ |
100,000 |
|
|
C230M2 |
|
Geauga County Historical Society |
|
$ |
56,000 |
|
|
C230M3 |
|
Chardon Lyric Theatre |
|
$ |
50,000 |
|
|
C230M4 |
|
Chardon Heritage House |
|
$ |
200,000 |
|
|
C230M5 |
|
Incline Theater Project |
|
$ |
550,000 |
|
|
C230M6 |
|
Cincinnati Art Museum - Make Room for Art |
|
$ |
825,000 |
|
|
C230M7 |
|
Hamilton County Memorial Hall |
|
$ |
2,000,000 |
|
|
C230M8 |
|
Cincinnati Zoo |
|
$ |
2,000,000 |
|
|
C230M9 |
|
Union Terminal Restoration |
|
$ |
5,000,000 |
|
|
C230N1 |
|
Cincinnati Music Hall Revitalization |
|
$ |
5,000,000 |
|
|
C230N2 |
|
Kan Du Community Arts Center |
|
$ |
520,000 |
|
|
C230N3 |
|
Findlay Central Auditorium |
|
$ |
1,000,000 |
|
|
C230N4 |
|
Appalachian Forest Museum |
|
$ |
100,000 |
|
|
C230N5 |
|
Logan Theater |
|
$ |
25,000 |
|
|
C230N6 |
|
Willard Train Viewing Platform |
|
$ |
50,000 |
|
|
C230N7 |
|
Markay Theatre Renovation |
|
$ |
150,000 |
|
|
C230N8 |
|
Grand Theater Restoration Project |
|
$ |
140,000 |
|
|
C230N9 |
|
South Leroy Historic Meeting House Restoration |
|
$ |
15,000 |
|
|
C230P1 |
|
Willoughby Fine Arts Association - Facility Expansion |
|
$ |
500,000 |
|
|
C230P2 |
|
Ironton Cultural Arts Operations Facility |
|
$ |
100,000 |
|
|
C230P3 |
|
Sterling Theater Revitalization Project |
|
$ |
200,000 |
|
|
C230P4 |
|
Logan County Veterans' Memorial Hall |
|
$ |
250,000 |
|
|
C230P5 |
|
Columbia Station 1812 Block House Project |
|
$ |
28,000 |
|
|
C230P6 |
|
Avon Isle Renovation Phase 2 |
|
$ |
82,775 |
|
|
C230P7 |
|
Oberlin Gasholder Building/Underground Railroad Center |
|
$ |
200,000 |
|
|
C230P8 |
|
Carnegie Building Renovation |
|
$ |
500,000 |
|
|
C230P9 |
|
Toledo Zoo |
|
$ |
750,000 |
|
|
C230Q1 |
|
Imagination Station Improvements |
|
$ |
695,000 |
|
|
C230Q2 |
|
War of 1812 Exhibit |
|
$ |
35,000 |
|
|
C230Q3 |
|
Columbus Zoo and Aquarium |
|
$ |
1,000,000 |
|
|
C230Q4 |
|
Toledo Repertoire Theatre |
|
$ |
150,000 |
|
|
C230Q5 |
|
Valentine Theatre Initiative |
|
$ |
136,000 |
|
|
C230Q6 |
|
Southern Park Historic District |
|
$ |
250,000 |
|
|
C230Q7 |
|
Butler Institute of Art |
|
$ |
279,717 |
|
|
C230Q8 |
|
Stambaugh Auditorium |
|
$ |
500,000 |
|
|
C230Q9 |
|
Marion Palace Theatre |
|
$ |
731,000 |
|
|
C230R1 |
|
Bradford Rail Museum |
|
$ |
275,000 |
|
|
C230R2 |
|
K12 and TEJAS Building Project |
|
$ |
50,000 |
|
|
C230R3 |
|
River Run Murals Project |
|
$ |
82,500 |
|
|
C230R4 |
|
Dayton Contemporary Dance Company Studio Renovations |
|
$ |
125,000 |
|
|
C230R5 |
|
Wright Company Factory Project |
|
$ |
250,000 |
|
|
C230R6 |
|
Victoria Theatre and Metropolitan Arts Center |
|
$ |
825,000 |
|
|
C230R7 |
|
Preserving & Updating the Historic Dayton Art Institute |
|
$ |
2,198,500 |
|
|
C230R8 |
|
National Ceramic Museum and Heritage Center Renovation |
|
$ |
100,000 |
|
|
C230R9 |
|
Opera House Project |
|
$ |
100,000 |
|
|
C230S1 |
|
Tecumseh Theater - Opera House Restoration |
|
$ |
140,000 |
|
|
C230S2 |
|
Perry County Historical and Cultural Arts Center |
|
$ |
341,600 |
|
|
C230S3 |
|
Hayden Auditorium - Hiram |
|
$ |
260,854 |
|
|
C230S4 |
|
Majestic Theater Renovation |
|
$ |
36,000 |
|
|
C230S5 |
|
Lucy Webb Hayes Heritage Center Exterior Replacement and Restoration |
|
$ |
100,000 |
|
|
C230S6 |
|
Pumphouse Center for the Arts |
|
$ |
130,000 |
|
|
C230S7 |
|
Historic Sidney Theatre |
|
$ |
500,000 |
|
|
C230S8 |
|
Pro Football Hall of Fame |
|
$ |
10,000,000 |
|
|
C230S9 |
|
Park Theater Renovation |
|
$ |
159,078 |
|
|
C230T1 |
|
Akron Civic Theater |
|
$ |
530,261 |
|
|
C230T2 |
|
John Brown House and Grounds |
|
$ |
50,000 |
|
|
C230T3 |
|
Hale Farm |
|
$ |
500,000 |
|
|
C230T4 |
|
Urichsville Clay Museum |
|
$ |
150,000 |
|
|
C230T5 |
|
Mason Historical Society |
|
$ |
350,000 |
|
|
C230T6 |
|
Cincinnati Zoo - Big Cat Facility |
|
$ |
1,000,000 |
|
|
C230T7 |
|
Historic Theatre Restoration |
|
$ |
500,000 |
|
|
C230T8 |
|
County Line Historical Society |
|
$ |
46,000 |
|
|
C230T9 |
|
Pemberville Opera House Elevator Project |
|
$ |
220,000 |
|
|
C230U1 |
|
Wood County Historical Center & Museum Accessibility Project |
|
$ |
600,000 |
|
|
C230U2 |
|
Avon Lake - Folger House |
|
$ |
150,000 |
|
|
C230U3 |
|
DeYor Performing Arts Center |
|
$ |
100,000 |
|
|
TOTAL Cultural and Sports Facilities Building Fund
| |
$ |
75,340,182 74,840,182 |
|
|
School Building Program Assistance Fund (Fund 7032)
C23002 |
|
School Building Program Assistance |
|
$ |
575,000,000 |
|
|
TOTAL School Building Program Assistance Fund
| |
$ |
575,000,000 |
|
|
TOTAL ALL FUNDS
| |
$ |
771,185,182 770,685,182 |
|
|
The foregoing appropriation item C230V9, School Security
Grants, shall be used by the School Facilities Commission to
provide funding to all public and chartered nonpublic schools for
the purchase and installation of one Multi-Agency Radio
Communications System (MARCS) unit per school building and a
security door system, consisting of a security camera, an
intercom, and remote access, at one main entrance per school
building. If law enforcement agencies with jurisdiction over all
or a portion of the geographical area of a public or chartered
nonpublic school do not use MARCS, a public or chartered nonpublic
school may purchase one emergency communications system compatible
with the system or systems in use by law enforcement agencies with
jurisdiction over the school territory. A public or chartered
nonpublic school may apply to the School Facilities Commission for
reimbursement up to $2,000 for one MARCS unit or other emergency
communications system per school building and up to $5,000 for
costs incurred with the purchase of a security door system
installed on or after January 1, 2013. A public or chartered
nonpublic school may receive reimbursement for either a MARCS unit
or another emergency communications system, but not both. A school
previously awarded funds for one of the grant items under this
program may not receive a second award for that same grant item.
STATE AGENCY PLANNING/ASSESSMENT
The foregoing appropriation item C230E5, State Agency
Planning/Assessment, shall be used by the Facilities Construction
Commission to provide assistance to any state agency for
assessment, capital planning, and maintenance management.
GEAUGA COUNTY HISTORICAL SOCIETY
Of the foregoing appropriation item C230M2, Geauga County
Historical Society, $12,000 shall be used for Geauga Historical
Society – White Barn Restoration, $18,000 shall be used for Geauga
Historical Society – Maple Museum, and $26,000 shall be used for
Geauga Historical Society – Lennah Bond Center.
SCHOOL BUILDING PROGRAM ASSISTANCE
The foregoing appropriation item C23002, School Building
Program Assistance, shall be used by the School Facilities
Commission to provide funding to school districts that receive
conditional approval from the Commission pursuant to Chapter 3318.
of the Revised Code.
Section 12. That existing Section 239.10 of Am. H.B. 497 of
the 130th General Assembly, as amended by Am. Sub. H.B. 483 of the
130th General Assembly, is hereby repealed.
|