CORRECTED VERSION

As Introduced

130th General Assembly Regular Session 2013-2014

H. B. No. 677

Representatives Johnson, Wachtmann 

Cosponsors: Representatives Henne, Retherford, Becker 

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A BILL

To amend sections 1705.48, 3737.51, 3737.71, 3737.99,

1

3743.04, 3743.17, 3743.44, 3743.45, 3743.60,

2

3743.61, 3743.63, 3743.65, 3743.75, 3743.99,

3

5703.052, 5703.053, 5703.19, 5703.70, and 5703.77

4

and to enact sections 3737.04 to 3737.12, 3743.46,

5

and 3743.47 of the Revised Code to enable

6

individuals to purchase and use consumer grade

7

fireworks, to extend to December 15, 2018, the

8

moratorium on issuing fireworks manufacturer and

9

wholesaler licenses, and to impose a fee on the

10

retail sale of consumer grade fireworks in this

11

state.

12

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That sections 1705.48, 3737.51, 3737.71, 3737.99,	13
3743.04, 3743.17, 3743.44, 3743.45, 3743.60, 3743.61, 3743.63,	14
3743.65, 3743.75, 3743.99, 5703.052, 5703.053, 5703.19, 5703.70,	15
and 5703.77 be amended and sections 3737.04, 3737.05, 3737.06,	16
3737.07, 3737.08, 3737.09, 3737.10, 3737.11, 3737.12, 3743.46, and	17
3743.47 of the Revised Code be enacted to read as follows:	18

Sec. 1705.48.  Except as otherwise provided by this chapter	19
or any other provision of the Revised Code, including, but not	20
limited to, sections 3734.908, 3737.10, 5739.33, 5743.57, 5747.07,	21
and 5753.02 of the Revised Code, all of the following apply:	22

(A) The debts, obligations, and liabilities of a limited	23
liability company, whether arising in contract, tort, or	24
otherwise, are solely the debts, obligations, and liabilities of	25
the limited liability company.	26

(B) Neither the members of the limited liability company nor	27
any managers of the limited liability company are personally	28
liable to satisfy any judgment, decree, or order of a court for,	29
or are personally liable to satisfy in any other manner, a debt,	30
obligation, or liability of the company solely by reason of being	31
a member or manager of the limited liability company.	32

(C) Nothing in this chapter affects any personal liability of	33
a member of a limited liability company or any manager of a	34
limited liability company for the member's or manager's own	35
actions or omissions.	36

(D) This chapter does not affect any statutory or common law	37
of this or another state that pertains to the relationship between	38
an individual who renders a professional service and a recipient	39
of that service, including, but not limited to, any contract or	40
tort liability arising out of acts or omissions committed or	41
omitted during the course of rendering the professional service.	42

Sec.  3737.04.  Terms used in sections 3737.04 to 3737.12 of	43
the Revised Code have the same meanings as in section 5739.01 of	44
the Revised Code. As used in this section:	45

(A) "1.4G fireworks," "licensed wholesaler," and "licensed	46
manufacturer" have the same meanings as in section 3743.01 of the	47
Revised Code.	48

(B) "Fireworks vendor" means a licensed wholesaler or	49
licensed manufacturer engaged in the sale of 1.4G fireworks in	50
this state that holds a license issued under section 5739.17 of	51
the Revised Code.	52

Sec. 3737.05.  For the purpose of providing revenue to fund	53
firefighter training programs and the enforcement and regulation	54
of the fireworks industry, a fee is imposed on the retail sale in	55
this state of 1.4G fireworks sold on and after April 1, 2015. The	56
fee shall equal six per cent of the price of such fireworks. All	57
proceeds from the fee shall be credited to the fireworks fee	58
receipts fund, which is hereby created in the state treasury.	59
After the director of budget and management transfers money from	60
the fireworks fee receipts fund as required in division (C) of	61
section 3737.11 of the Revised Code, money remaining in the	62
fireworks fee receipts fund shall be credited to the fire	63
marshal's fund created in section 3737.71 of the Revised Code.	64

Sec. 3737.06.  The tax commissioner shall administer sections	65
3737.04 to 3737.12 of the Revised Code in the same manner as the	66
commissioner administers the tax levied under section 5739.02 of	67
the Revised Code, except as otherwise provided in sections 3737.04	68
to 3737.12 of the Revised Code. The commissioner may adopt rules	69
as the commissioner finds necessary for the administration and	70
enforcement of the fee imposed by section 3737.05 of the Revised	71
Code.	72

Sec. 3737.07. The requirements, procedures, limitations, and	73
penalties prescribed in Chapter 5703. of the Revised Code apply to	74
the administration, collection, payment, and enforcement of the	75
fee imposed under section 3737.05 of the Revised Code in the same	76
manner and with the same effect as with other laws that the tax	77
commissioner is required to administer and enforce.	78

Sec. 3737.08.  (A) The fee imposed by section 3737.05 of the	79
Revised Code shall be paid by a consumer to the fireworks vendor,	80
and each fireworks vendor shall collect from the consumer, as a	81
trustee for the state, the full and exact amount of the fee	82
payable on each sale of 1.4G fireworks in the same manner and at	83
the same times prescribed in section 5739.03 of the Revised Code	84
for the tax levied under section 5739.02 of the Revised Code.	85

(B) Whenever a fireworks vendor refunds the price of 1.4G	86
fireworks on which the fee imposed under section 3737.05 of the	87
Revised Code has been paid, the vendor shall also refund the	88
amount of the fee paid.	89

Sec. 3737.09. (A) Each fireworks vendor shall make and file a	90
return for the preceding month in the form prescribed by the tax	91
commissioner, and shall make payment of the full amount of the fee	92
due for the preceding month. The return shall be signed by the	93
person required to file it, or an authorized employee, officer, or	94
agent. The return is filed when it is received by the tax	95
commissioner.	96

(B) The commissioner may require a fireworks vendor that	97
fails to file such a return within the period prescribed to pay an	98
additional charge of fifty dollars or ten per cent of the fee	99
required to be paid for the reporting period, whichever is	100
greater. The commissioner may collect the additional charge by	101
assessment pursuant to section 3737.10 of the Revised Code. The	102
commissioner may remit all or a portion of the additional charge	103
and may adopt rules relating thereto.	104

(C) If any fee due is not paid timely in accordance with this	105
section, the person liable for the fee under section 3737.10 of	106
the Revised Code shall pay interest, calculated at the rate per	107
annum as prescribed by section 5703.47 of the Revised Code, from	108
the date the fee payment was due to the date of payment or to the	109
date an assessment is issued, whichever occurs first. Interest	110
shall be paid in the same manner as the fee, and the commissioner	111
may collect the interest by assessment pursuant to section 3737.10	112
of the Revised Code.	113

(D) If, in the estimation of the tax commissioner, the	114
average amount of fees remitted by a fireworks vendor monthly does	115
not merit monthly filing, the commissioner may authorize that	116
vendor to file and pay at less frequent intervals. Returns are due	117
by the twenty-third day of the month following the close of the	118
applicable reporting period authorized under this division.	119

(E) Each fireworks vendor shall keep complete and accurate	120
records of sales of 1.4G fireworks, together with a record of the	121
fee collected on the sales and shall keep all invoices, bills of	122
lading, and other such pertinent documents. The records shall be	123
available for inspection by the commissioner or the commissioner's	124
authorized agent and shall be preserved for four years after the	125
return was due or filed, whichever is later.	126

(F) All money collected by the tax commissioner under this	127
section shall be considered as revenue arising from the fee	128
imposed by section 3737.05 of the Revised Code.	129

Sec. 3737.10.  (A) If any fireworks vendor collects the fee	130
imposed by section 3737.05 of the Revised Code and fails to remit	131
the fee to the state as prescribed, the vendor shall be personally	132
liable for any tax collected and not remitted. The tax	133
commissioner may make an assessment against such vendor based upon	134
any information in the commissioner's possession.	135

If any fireworks vendor fails to collect the fee or any	136
consumer fails to pay that fee on any transaction subject to the	137
tax, the vendor or consumer shall be personally liable for the	138
amount of the fee applicable to the transaction. The commissioner	139
may make an assessment against either the fireworks vendor or	140
consumer, as the facts may require, based upon any information in	141
the commissioner's possession.	142

An assessment against a fireworks vendor when the fee has not	143
been collected or paid shall not discharge the consumer's	144
liability to reimburse the fireworks vendor for fees applicable to	145
such transaction.	146

An assessment issued against a fireworks vendor or consumer	147
under this section shall not be considered an election of	148
remedies, nor a bar to an assessment against the other for the fee	149
applicable to the same transaction, provided that no assessment	150
shall be issued against any person for the fee due on a particular	151
transaction if the fee on that transaction actually has been paid	152
by another.	153

The commissioner may make an assessment against any fireworks	154
vendor who fails to file a return or remit the proper amount of	155
fees, or against any consumer who fails to pay the proper amount	156
of fees. When information in the possession of the commissioner	157
indicates that the amount required to be collected or paid under	158
sections 3737.04 to 3737.12 of the Revised Code is greater than	159
the amount remitted by the fireworks vendor or paid by the	160
consumer, the commissioner may audit a sample of the vendor's	161
sales or the consumer's purchases for a representative period and	162
may issue an assessment based on the audit. The commissioner shall	163
make a good faith effort to reach agreement with the vendor or	164
consumer in selecting a representative sample.	165

The commissioner may issue an assessment on any transaction	166
for which a fee imposed by section 3737.05 of the Revised Code was	167
due and unpaid on the date the fireworks vendor or consumer was	168
informed by an agent of the commissioner of an investigation or	169
audit. If the vendor or consumer remits any payment of the fee for	170
the period covered by the assessment after the vendor or consumer	171
was informed of the investigation or audit, the payment shall be	172
credited against the amount of the assessment.	173

The commissioner shall give the party assessed written notice	174
of the assessment in the manner provided in section 5703.37 of the	175
Revised Code. With the notice, the commissioner shall provide	176
instructions on how to petition for reassessment and request a	177
hearing on the petition.	178

(B) A penalty of up to fifteen per cent may be added to all	179
amounts assessed under this section. The commissioner may adopt	180
rules providing for the imposition and remission of the penalties.	181

(C) Unless the person assessed files with the commissioner	182
within sixty days after service of the notice of assessment,	183
either personally or by certified mail, a written petition for	184
reassessment signed by the person assessed or that person's	185
authorized agent having knowledge of the facts, the assessment	186
becomes final and the amount of the assessment is due and payable	187
from the person assessed to the treasurer of state. The petition	188
shall indicate the objections of the person assessed, but	189
additional objections may be raised in writing if received by the	190
commissioner prior to the date shown on the final determination.	191
If the petition has been properly filed, the commissioner shall	192
proceed under section 5703.60 of the Revised Code.	193

(D) After an assessment becomes final, if any portion of the	194
assessment, including accrued interest, remains unpaid, a	195
certified copy of the tax commissioner's entry making the	196
assessment final may be filed in the office of the clerk of the	197
court of common pleas in the county in which the person assessed	198
resides or in which the person's business is conducted. If the	199
person assessed maintains no place of business in this state and	200
is not a resident of this state, the certified copy of the entry	201
may be filed in the office of the clerk of the court of common	202
pleas of Franklin county.	203

Immediately upon the filing of the entry, the clerk shall	204
enter a judgment for the state against the person assessed in the	205
amount shown on the entry. The judgment may be filed by the clerk	206
in a loose-leaf book entitled "special judgments for state	207
fireworks fee," and shall have the same effect as other judgments.	208
Execution shall issue upon the judgment upon the request of the	209
tax commissioner, and all laws applicable to sales on execution	210
shall apply to sales made under the judgment.	211

If the assessment is not paid in its entirety within sixty	212
days after the day the assessment was issued, the portion of the	213
assessment consisting of the fee due shall bear interest at the	214
rate per annum prescribed by section 5703.47 of the Revised Code	215
from the day the commissioner issues the assessment until the day	216
the assessment is paid or until it is certified to the attorney	217
general for collection under section 131.02 of the Revised Code,	218
whichever comes first. If the unpaid portion of the assessment is	219
certified to the attorney general for collection, the entire	220
unpaid portion of the assessment shall bear interest at the rate	221
per annum prescribed by section 5703.47 of the Revised Code from	222
the date of certification until the date it is paid in its	223
entirety. Interest shall be paid in the same manner as the fee and	224
may be collected by the issuance of an assessment under this	225
section.	226

(E) If the commissioner believes that collection of the fee	227
will be jeopardized unless proceedings to collect or secure	228
collection of the fee are instituted without delay, the	229
commissioner may issue a jeopardy assessment against the consumer	230
or the fireworks vendor liable for paying or remitting the fee.	231
Immediately upon the issuance of the jeopardy assessment, the	232
commissioner shall file an entry with the clerk of the court of	233
common pleas in the manner prescribed by division (D) of this	234
section. Notice of the jeopardy assessment shall be served on the	235
person assessed or the person's legal representative, as provided	236
in section 5703.37 of the Revised Code, within five days of the	237
filing of the entry with the clerk. The total amount assessed is	238
immediately due and payable, unless the person assessed files a	239
petition for reassessment in accordance with division (C) of this	240
section and provides security in a form satisfactory to the	241
commissioner and in an amount sufficient to satisfy the unpaid	242
balance of the assessment. Full or partial payment of the	243
assessment does not prejudice the commissioner's consideration of	244
the petition for reassessment.	245

(F) If any corporation, limited liability company, or	246
business trust required to file returns pursuant to section	247
3737.09 of the Revised Code fails to remit to the state any fee	248
due under section 3737.05 of the Revised Code, any of its	249
employees having control or supervision of or charged with the	250
responsibility of filing returns and making payments, and any of	251
its officers, members, managers, trustees, or other persons who	252
are responsible for the execution of the corporation's, limited	253
liability company's, or business trust's fiscal responsibilities,	254
is personally liable for the failure to remit the fee. The	255
dissolution, termination, or bankruptcy of the corporation,	256
limited liability company, or business trust does not discharge a	257
responsible person's liability for the corporation's, limited	258
liability company's, or business trust's failure to remit the fee	259
due. The tax commissioner may assess a responsible person under	260
this section.	261

(G) Except for assessments against responsible persons under	262
division (F) of this section, no assessment of the fee imposed by	263
section 3737.05 of the Revised Code shall be made by the tax	264
commissioner more than four years after the date on which the	265
return for the period assessed was due or was filed, whichever	266
date is later. This section does not bar an assessment when any of	267
the following occur:	268

(1) The person assessed failed to file a return required by	269
section 3737.09 of the Revised Code;	270

(2) The person assessed knowingly filed a false or fraudulent	271
return;	272

(3) The person assessed and the tax commissioner have waived	273
in writing the time limitation.	274

(H) All money collected by the tax commissioner under this	275
section shall be considered as revenue arising from the fee	276
imposed by section 3737.05 of the Revised Code.	277

Sec. 3737.11.  (A) The tax commissioner shall refund the fee	278
imposed by section 3737.05 of the Revised Code paid illegally or	279
erroneously, or paid on an illegal or erroneous assessment in the	280
same manner prescribed under section 5739.07 of the Revised Code	281
for the tax levied under section 5739.02 of the Revised Code.	282
Applications for refund shall be filed with the tax commissioner	283
on a form prescribed by the commissioner, within four years of the	284
illegal or erroneous payment of the fee.	285

On the filing of the application, the commissioner shall	286
determine the amount of refund to which the applicant is entitled.	287
If the amount is not less than that claimed, the commissioner	288
shall certify the amount to the director of budget and management	289
for payment from the tax refund fund created by section 5703.052	290
of the Revised Code. If the amount is less than that claimed, the	291
commissioner shall proceed in accordance with section 5703.70 of	292
the Revised Code.	293

The certified amount shall include interest calculated at the	294
rate per annum prescribed by section 5703.47 of the Revised Code	295
from the date of overpayment to the date of the commissioner's	296
certification.	297

(B) If any person entitled to a refund of fees under this	298
section or section 5703.70 of the Revised Code is indebted to the	299
state for any tax or fee administered by the tax commissioner, or	300
any charge, penalties, or interest arising from such a tax or fee,	301
the amount allowable on the application for refund first shall be	302
applied in satisfaction of the debt.	303

(C) The director of budget and management shall transfer from	304
the fireworks fee receipts fund to the tax refund fund amounts	305
equal to the refunds certified by the commissioner under this	306
section.	307

Sec. 3737.12.  No person shall fail to file any return or	308
report required to be filed under section 3737.09 of the Revised	309
Code, or file or cause to be filed any incomplete, false, or	310
fraudulent return, report, or statement, or aid or abet another in	311
the filing of any false or fraudulent return, report, or	312
statement.	313

Sec. 3737.51.  (A) No person shall knowingly violate any	314
provision of the state fire code or any order made pursuant to it.	315

(B) Any person who has received a citation for a serious	316
violation of the fire code or any order issued pursuant to it,	317
shall be assessed a civil penalty of not more than one thousand	318
dollars for each such violation.	319

(C) Any person who has received a citation for a violation of	320
the fire code or any order issued pursuant to it, and such	321
violation is specifically determined not to be of a serious	322
nature, may be assessed a civil penalty of not more than one	323
thousand dollars for each such violation.	324

(D) Any person who fails to correct a violation for which a	325
citation has been issued within the period permitted for its	326
correction, may be assessed a civil penalty of not more than one	327
thousand dollars for each day during which such failure or	328
violation continues.	329

(E) Any person who violates any of the posting requirements,	330
as prescribed by division (C) of section 3737.42 of the Revised	331
Code, shall be assessed a civil penalty of not more than one	332
thousand dollars for each violation.	333

(F) Due consideration to the appropriateness of the penalty	334
with respect to the gravity of the violation, the good faith of	335
the person being charged, and the history of previous violations	336
shall be given whenever a penalty is assessed under this chapter.	337

(G) For purposes of this section, a serious violation shall	338
be considered to exist if there is a substantial probability that	339
an occurrence causing death or serious physical harm to persons	340
could result from a condition which exists, or from one or more	341
practices, means, methods, operations, or processes which have	342
been adopted or are in use, unless the person did not and could	343
not with the exercise of reasonable diligence, know of the	344
presence of the violation.	345

(H) Civil penalties imposed by this chapter, except penalties	346
imposed under sections 3737.04 to 3737.12 of the Revised Code,	347
shall be paid to the fire marshal for deposit into the general	348
revenue fund. Such penalties may be recovered in a civil action in	349
the name of the state brought in the court of common pleas of the	350
county where the violation is alleged to have occurred.	351

Sec. 3737.71.  Each insurance company doing business in this	352
state shall pay to the state in installments, at the time of	353
making the payments required by section 5729.05 of the Revised	354
Code, in addition to the taxes required to be paid by it,	355
three-fourths of one per cent on the gross premium receipts	356
derived from fire insurance and that portion of the premium	357
reasonably allocable to insurance against the hazard of fire	358
included in other coverages except life and sickness and accident	359
insurance, after deducting return premiums paid and considerations	360
received for reinsurances as shown by the annual statement of such	361
company made pursuant to sections 3929.30, 3931.06, and 5729.02 of	362
the Revised Code. The money received shall be paid into the state	363
treasury to the credit of the state fire marshal's fund, which is	364
hereby created. The fund shall be used for the maintenance and	365
administration of the office of the fire marshal and the Ohio fire	366
academy established by section 3737.33 of the Revised Code, except	367
for any balance credited to the fund from the fee imposed by	368
section 3737.05 of the Revised Code. Five-sixths of the balance	369
credited to the fund from that fee shall be used solely to fund	370
firefighter training programs and one-sixth of that balance shall	371
be used solely to fund activities and operations of the fire	372
marshal related to the regulation and enforcement of the fireworks	373
industry. If the director of commerce certifies to the director of	374
budget and management that the cash balance in the state fire	375
marshal's fund, exclusive of any balance credited to the fund from	376
the fee imposed by section 3737.05 of the Revised Code, is in	377
excess of the amount needed to pay ongoing operating expenses, the	378
director of commerce, with the approval of the director of budget	379
and management, may use the excess amount to acquire by purchase,	380
lease, or otherwise, real property or interests in real property	381
to be used for the benefit of the office of the state fire	382
marshal, or to construct, acquire, enlarge, equip, furnish, or	383
improve the fire marshal's office facilities or the facilities of	384
the Ohio fire academy. The state fire marshal's fund shall be	385
assessed a proportionate share of the administrative costs of the	386
department of commerce in accordance with procedures prescribed by	387
the director of commerce and approved by the director of budget	388
and management. Such assessment shall be paid from the state fire	389
marshal's fund to the division of administration fund.	390

Notwithstanding any other provision in this section, if the	391
director of budget and management determines at any time that the	392
money in the state fire marshal's fund exceeds the amount	393
necessary to defray ongoing operating expenses in a fiscal year,	394
the director may transfer the excess, exclusive of any balance	395
credited to the fund from the fee imposed by section 3737.05 of	396
the Revised Code, to the general revenue fund.	397

Sec. 3737.99.  (A) Whoever violates section 3737.28 of the	398
Revised Code may be summarily punished, by the officer concerned,	399
by a fine of not more than one hundred dollars or commitment to	400
the county jail until that person is willing to comply with the	401
order of such officer.	402

(B) Except as a violation of section 2923.17 of the Revised	403
Code involves subject matter covered by the state fire code and	404
except as such a violation is covered by division (G) of this	405
section, whoever violates division (A) of section 3737.51 of the	406
Revised Code is guilty of a misdemeanor of the first degree.	407

(C) Whoever violates section 3737.61 of the Revised Code is	408
guilty of a minor misdemeanor.	409

(D) Whoever violates section 3737.62 or 3737.64 of the	410
Revised Code is guilty of a misdemeanor of the fourth degree.	411

(E) Whoever violates section 3737.63 or division (A) or (B)	412
of section 3737.65 of the Revised Code is guilty of a misdemeanor	413
of the third degree.	414

(F) Whoever violates division (C)(3) or (D)(5) of section	415
3737.73 of the Revised Code shall be fined one thousand dollars.	416

(G) Whoever violates section 3737.66 of the Revised Code is	417
guilty of a misdemeanor of the first degree.	418

(H) Whoever knowingly violates division (C) of section	419
3737.882 of the Revised Code is guilty of an unclassified felony	420
and shall be fined not more than twenty-five thousand dollars or	421
imprisoned for not more than fourteen months, or both. Whoever	422
recklessly violates division (C) of section 3737.882 of the	423
Revised Code is guilty of a misdemeanor of the first degree.	424

(I) Whoever knowingly violates division (F)(1), (2), or (3)	425
of section 3737.881 or section 3737.93 of the Revised Code is	426
guilty of a misdemeanor of the fourth degree.	427

(J) Whoever knowingly violates division (B) or (C) of section	428
3737.91 of the Revised Code is guilty of a misdemeanor of the	429
second degree.	430

(K) Except as prescribed in division (L) of this section,	431
whoever knowingly violates any provision of section 3737.08,	432
3737.09, 3737.10, or 3737.12 of the Revised Code, or any rule	433
adopted by the tax commissioner under section 3737.06, 3737.09, or	434
3737.10 of the Revised Code, is guilty of a misdemeanor of the	435
first degree on a first offense; on each subsequent offense, the	436
person is guilty of a felony of the fourth degree.	437

(L) Whoever violates section 3737.09 of the Revised Code by	438
failing to remit to the state fees collected under section 3737.05	439
of the Revised Code is guilty of a felony of the fourth degree and	440
shall suffer the loss of the person's vendor's license issued	441
under section 5739.17 of the Revised Code. A person shall not be	442
eligible for a vendor's license for two years following	443
conviction.	444

Sec. 3743.04.  (A) The license of a manufacturer of fireworks	445
is effective for one year beginning on the first day of December.	446
The state fire marshal shall issue or renew a license only on that	447
date and at no other time. If a manufacturer of fireworks wishes	448
to continue manufacturing fireworks at the designated fireworks	449
plant after its then effective license expires, it shall apply no	450
later than the first day of October for a new license pursuant to	451
section 3743.02 of the Revised Code. The state fire marshal shall	452
send a written notice of the expiration of its license to a	453
licensed manufacturer at least three months before the expiration	454
date.	455

(B) If, during the effective period of its licensure, a	456
licensed manufacturer of fireworks wishes to construct, locate, or	457
relocate any buildings or other structures on the premises of its	458
fireworks plant, to make any structural change or renovation in	459
any building or other structure on the premises of its fireworks	460
plant, or to change the nature of its manufacturing of fireworks	461
so as to include the processing of fireworks, the manufacturer	462
shall notify the state fire marshal in writing. The state fire	463
marshal may require a licensed manufacturer also to submit	464
documentation, including, but not limited to, plans covering the	465
proposed construction, location, relocation, structural change or	466
renovation, or change in manufacturing of fireworks, if the state	467
fire marshal determines the documentation is necessary for	468
evaluation purposes in light of the proposed construction,	469
location, relocation, structural change or renovation, or change	470
in manufacturing of fireworks.	471

Upon receipt of the notification and additional documentation	472
required by the state fire marshal, the state fire marshal shall	473
inspect the premises of the fireworks plant to determine if the	474
proposed construction, location, relocation, structural change or	475
renovation, or change in manufacturing of fireworks conforms to	476
sections 3743.02 to 3743.08 of the Revised Code and the rules	477
adopted by the state fire marshal pursuant to section 3743.05 of	478
the Revised Code. The state fire marshal shall issue a written	479
authorization to the manufacturer for the construction, location,	480
relocation, structural change or renovation, or change in	481
manufacturing of fireworks if the state fire marshal determines,	482
upon the inspection and a review of submitted documentation, that	483
the construction, location, relocation, structural change or	484
renovation, or change in manufacturing of fireworks conforms to	485
those sections and rules. Upon authorizing a change in	486
manufacturing of fireworks to include the processing of fireworks,	487
the state fire marshal shall make notations on the manufacturer's	488
license and in the list of licensed manufacturers in accordance	489
with section 3743.03 of the Revised Code.	490

On or before June 1, 1998, a licensed manufacturer shall	491
install, in every licensed building in which fireworks are	492
manufactured, stored, or displayed and to which the public has	493
access, interlinked fire detection, smoke exhaust, and smoke	494
evacuation systems that are approved by the superintendent of	495
industrial compliance, and shall comply with floor plans showing	496
occupancy load limits and internal circulation and egress patterns	497
that are approved by the state fire marshal and superintendent,	498
and that are submitted under seal as required by section 3791.04	499
of the Revised Code. Notwithstanding section 3743.59 of the	500
Revised Code, the construction and safety requirements established	501
in this division are not subject to any variance, waiver, or	502
exclusion.	503

(C) The license of a manufacturer of fireworks authorizes the	504
manufacturer to engage only in the following activities:	505

(1) The manufacturing of fireworks on the premises of the	506
fireworks plant as described in the application for licensure or	507
in the notification submitted under division (B) of this section,	508
except that a licensed manufacturer shall not engage in the	509
processing of fireworks unless authorized to do so by its license.	510

(2) To possess for sale at wholesale and sell at wholesale	511
the fireworks manufactured by the manufacturer, to persons who are	512
licensed wholesalers of fireworks, to out-of-state residents	513
persons in accordance with sectionsections 3743.44 of the Revised	514
Code, to residents of this state in accordance with section	515
3743.45to 3743.46 of the Revised Code, or to persons located in	516
another state provided the fireworks are shipped directly out of	517
this state to them by the manufacturer. A person who is licensed	518
as a manufacturer of fireworks on June 14, 1988, also may possess	519
for sale and sell pursuant to division (C)(2) of this section	520
fireworks other than those the person manufactures. The possession	521
for sale shall be on the premises of the fireworks plant described	522
in the application for licensure or in the notification submitted	523
under division (B) of this section, and the sale shall be from the	524
inside of a licensed building and from no other structure or	525
device outside a licensed building. At no time shall a licensed	526
manufacturer sell any class of fireworks outside a licensed	527
building.	528

(3) Possess for sale at retail and sell at retail the	529
fireworks manufactured by the manufacturer, other than 1.4G	530
fireworks as designated by the state fire marshal in rules adopted	531
pursuant to division (A) of section 3743.05 of the Revised Code,	532
to licensed exhibitors in accordance with sections 3743.50 to	533
3743.55 of the Revised Code, and possess for sale at retail and	534
sell at retail the fireworks manufactured by the manufacturer,	535
including 1.4G fireworks, to out-of-state residentspersons in	536
accordance with sectionsections 3743.44 of the Revised Code, to	537
residents of this state in accordance with section 3743.45to	538
3743.46 of the Revised Code, or to persons located in another	539
state provided the fireworks are shipped directly out of this	540
state to them by the manufacturer. A person who is licensed as a	541
manufacturer of fireworks on June 14, 1988, may also possess for	542
sale and sell pursuant to division (C)(3) of this section	543
fireworks other than those the person manufactures. The possession	544
for sale shall be on the premises of the fireworks plant described	545
in the application for licensure or in the notification submitted	546
under division (B) of this section, and the sale shall be from the	547
inside of a licensed building and from no other structure or	548
device outside a licensed building. At no time shall a licensed	549
manufacturer sell any class of fireworks outside a licensed	550
building.	551

A licensed manufacturer of fireworks shall sell under	552
division (C) of this section only fireworks that meet the	553
standards set by the consumer product safety commission or by the	554
American fireworks standard laboratories or that have received an	555
EX number from the United States department of transportation.	556

(D) The license of a manufacturer of fireworks shall be	557
protected under glass and posted in a conspicuous place on the	558
premises of the fireworks plant. Except as otherwise provided in	559
this division, the license is not transferable or assignable. A	560
license may be transferred to another person for the same	561
fireworks plant for which the license was issued if the assets of	562
the plant are transferred to that person by inheritance or by a	563
sale approved by the state fire marshal. The license is subject to	564
revocation in accordance with section 3743.08 of the Revised Code.	565

(E) The state fire marshal shall not place the license of a	566
manufacturer of fireworks in a temporarily inactive status while	567
the holder of the license is attempting to qualify to retain the	568
license.	569

(F) Each licensed manufacturer of fireworks that possesses	570
fireworks for sale and sells fireworks under division (C) of	571
section 3743.04 of the Revised Code, or a designee of the	572
manufacturer, whose identity is provided to the state fire marshal	573
by the manufacturer, annually shall attend a continuing education	574
program. The state fire marshal shall develop the program and the	575
state fire marshal or a person or public agency approved by the	576
state fire marshal shall conduct it. A licensed manufacturer or	577
the manufacturer's designee who attends a program as required	578
under this division, within one year after attending the program,	579
shall conduct in-service training as approved by the state fire	580
marshal for other employees of the licensed manufacturer regarding	581
the information obtained in the program. A licensed manufacturer	582
shall provide the state fire marshal with notice of the date,	583
time, and place of all in-service training. For any program	584
conducted under this division, the state fire marshal shall, in	585
accordance with rules adopted by the state fire marshal under	586
Chapter 119. of the Revised Code, establish the subjects to be	587
taught, the length of classes, the standards for approval, and	588
time periods for notification by the licensee to the state fire	589
marshal of any in-service training.	590

(G) A licensed manufacturer shall maintain comprehensive	591
general liability insurance coverage in the amount and type	592
specified under division (B)(2) of section 3743.02 of the Revised	593
Code at all times. Each policy of insurance required under this	594
division shall contain a provision requiring the insurer to give	595
not less than fifteen days' prior written notice to the state fire	596
marshal before termination, lapse, or cancellation of the policy,	597
or any change in the policy that reduces the coverage below the	598
minimum required under this division. Prior to canceling or	599
reducing the amount of coverage of any comprehensive general	600
liability insurance coverage required under this division, a	601
licensed manufacturer shall secure supplemental insurance in an	602
amount and type that satisfies the requirements of this division	603
so that no lapse in coverage occurs at any time. A licensed	604
manufacturer who secures supplemental insurance shall file	605
evidence of the supplemental insurance with the state fire marshal	606
prior to canceling or reducing the amount of coverage of any	607
comprehensive general liability insurance coverage required under	608
this division.	609

(H) The state fire marshal shall adopt rules for the	610
expansion or contraction of a licensed premises and for approval	611
of such expansions or contractions. The boundaries of a licensed	612
premises, including any geographic expansion or contraction of	613
those boundaries, shall be approved by the state fire marshal in	614
accordance with rules the state fire marshal adopts. If the	615
licensed premises consists of more than one parcel of real estate,	616
those parcels shall be contiguous unless an exception is allowed	617
pursuant to division (I) of this section.	618

(I)(1) A licensed manufacturer may expand its licensed	619
premises within this state to include not more than two storage	620
locations that are located upon one or more real estate parcels	621
that are noncontiguous to the licensed premises as that licensed	622
premises exists on the date a licensee submits an application as	623
described below, if all of the following apply:	624

(a) The licensee submits an application to the state fire	625
marshal and an application fee of one hundred dollars per storage	626
location for which the licensee is requesting approval.	627

(b) The identity of the holder of the license remains the	628
same at the storage location.	629

(c) The storage location has received a valid certificate of	630
zoning compliance as applicable and a valid certificate of	631
occupancy for each building or structure at the storage location	632
issued by the authority having jurisdiction to issue the	633
certificate for the storage location, and those certificates	634
permit the distribution and storage of fireworks regulated under	635
this chapter at the storage location and in the buildings or	636
structures. The storage location shall be in compliance with all	637
other applicable federal, state, and local laws and regulations.	638

(d) Every building or structure located upon the storage	639
location is separated from occupied residential and nonresidential	640
buildings or structures, railroads, highways, or any other	641
buildings or structures on the licensed premises in accordance	642
with the distances specified in the rules adopted by the state	643
fire marshal pursuant to section 3743.05 of the Revised Code.	644

(e) Neither the licensee nor any person holding, owning, or	645
controlling a five per cent or greater beneficial or equity	646
interest in the licensee has been convicted of or pleaded guilty	647
to a felony under the laws of this state, any other state, or the	648
United States, after September 29, 2005.	649

(f) The state fire marshal approves the application for	650
expansion.	651

(2) The state fire marshal shall approve an application for	652
expansion requested under division (I)(1) of this section if the	653
state fire marshal receives the application fee and proof that the	654
requirements of divisions (I)(1)(b) to (e) of this section are	655
satisfied. The storage location shall be considered part of the	656
original licensed premises and shall use the same distinct number	657
assigned to the original licensed premises with any additional	658
designations as the state fire marshal deems necessary in	659
accordance with section 3743.03 of the Revised Code.	660

(J)(1) A licensee who obtains approval for the use of a	661
storage location in accordance with division (I) of this section	662
shall use the storage location exclusively for the following	663
activities, in accordance with division (C) of this section:	664

(a) The packaging, assembling, or storing of fireworks, which	665
shall only occur in buildings or structures approved for such	666
hazardous uses by the building code official having jurisdiction	667
for the storage location or, for 1.4G fireworks, in containers or	668
trailers approved for such hazardous uses by the state fire	669
marshal if such containers or trailers are not subject to	670
regulation by the building code adopted in accordance with Chapter	671
3781. of the Revised Code. All such storage shall be in accordance	672
with the rules adopted by the state fire marshal under division	673
(G) of section 3743.05 of the Revised Code for the packaging,	674
assembling, and storage of fireworks.	675

(b) Distributing fireworks to other parcels of real estate	676
located on the manufacturer's licensed premises, to licensed	677
wholesalers or other licensed manufacturers in this state or to	678
similarly licensed persons located in another state or country;	679

(c) Distributing fireworks to a licensed exhibitor of	680
fireworks pursuant to a properly issued permit in accordance with	681
section 3743.54 of the Revised Code.	682

(2) A licensed manufacturer shall not engage in any sales	683
activity, including the retail sale of fireworks otherwise	684
permitted under division (C)(2) or (C)(3) of this section, or	685
pursuant to section 3743.44 or 3743.45 of the Revised Code, at the	686
storage location approved under this section.	687

(3) A storage location may not be relocated for a minimum	688
period of five years after the storage location is approved by the	689
state fire marshal in accordance with division (I) of this	690
section.	691

(K) The licensee shall prohibit public access to the storage	692
location. The state fire marshal shall adopt rules to describe the	693
acceptable measures a manufacturer shall use to prohibit access to	694
the storage site.	695

Sec. 3743.17.  (A) The license of a wholesaler of fireworks	696
is effective for one year beginning on the first day of December.	697
The state fire marshal shall issue or renew a license only on that	698
date and at no other time. If a wholesaler of fireworks wishes to	699
continue engaging in the wholesale sale of fireworks at the	700
particular location after its then effective license expires, it	701
shall apply not later than the first day of October for a new	702
license pursuant to section 3743.15 of the Revised Code. The state	703
fire marshal shall send a written notice of the expiration of its	704
license to a licensed wholesaler at least three months before the	705
expiration date.	706

(B) If, during the effective period of its licensure, a	707
licensed wholesaler of fireworks wishes to perform any	708
construction, or make any structural change or renovation, on the	709
premises on which the fireworks are sold, the wholesaler shall	710
notify the state fire marshal in writing. The state fire marshal	711
may require a licensed wholesaler also to submit documentation,	712
including, but not limited to, plans covering the proposed	713
construction or structural change or renovation, if the state fire	714
marshal determines the documentation is necessary for evaluation	715
purposes in light of the proposed construction or structural	716
change or renovation.	717

Upon receipt of the notification and additional documentation	718
required by the state fire marshal, the state fire marshal shall	719
inspect the premises on which the fireworks are sold to determine	720
if the proposed construction or structural change or renovation	721
conforms to sections 3743.15 to 3743.21 of the Revised Code and	722
the rules adopted by the state fire marshal pursuant to section	723
3743.18 of the Revised Code. The state fire marshal shall issue a	724
written authorization to the wholesaler for the construction or	725
structural change or renovation if the state fire marshal	726
determines, upon the inspection and a review of submitted	727
documentation, that the construction or structural change or	728
renovation conforms to those sections and rules.	729

(C) The license of a wholesaler of fireworks authorizes the	730
wholesaler to engage only in the following activities:	731

(1) Possess for sale at wholesale and sell at wholesale	732
fireworks to persons who are licensed wholesalers of fireworks, to	733
out-of-state residentspersons in accordance with sectionsections	734
3743.44 of the Revised Code, to residents of this state in	735
accordance with section 3743.45to 3743.46 of the Revised Code, or	736
to persons located in another state provided the fireworks are	737
shipped directly out of this state to them by the wholesaler. The	738
possession for sale shall be at the location described in the	739
application for licensure or in the notification submitted under	740
division (B) of this section, and the sale shall be from the	741
inside of a licensed building and from no structure or device	742
outside a licensed building. At no time shall a licensed	743
wholesaler sell any class of fireworks outside a licensed	744
building.	745

(2) Possess for sale at retail and sell at retail fireworks,	746
other than 1.4G fireworks as designated by the state fire marshal	747
in rules adopted pursuant to division (A) of section 3743.05 of	748
the Revised Code, to licensed exhibitors in accordance with	749
sections 3743.50 to 3743.55 of the Revised Code, and possess for	750
sale at retail and sell at retail fireworks, including 1.4G	751
fireworks, to out-of-state residentspersons in accordance with	752
sectionsections 3743.44 of the Revised Code, to residents of this	753
state in accordance with section 3743.45to 3743.46 of the Revised	754
Code, or to persons located in another state provided the	755
fireworks are shipped directly out of this state to them by the	756
wholesaler. The possession for sale shall be at the location	757
described in the application for licensure or in the notification	758
submitted under division (B) of this section, and the sale shall	759
be from the inside of the licensed building and from no other	760
structure or device outside this licensed building. At no time	761
shall a licensed wholesaler sell any class of fireworks outside a	762
licensed building.	763

A licensed wholesaler of fireworks shall sell under division	764
(C) of this section only fireworks that meet the standards set by	765
the consumer product safety commission or by the American	766
fireworks standard laboratories or that have received an EX number	767
from the United States department of transportation.	768

(D) The license of a wholesaler of fireworks shall be	769
protected under glass and posted in a conspicuous place at the	770
location described in the application for licensure or in the	771
notification submitted under division (B) of this section. Except	772
as otherwise provided in this section, the license is not	773
transferable or assignable. A license may be transferred to	774
another person for the same location for which the license was	775
issued if the assets of the wholesaler are transferred to that	776
person by inheritance or by a sale approved by the state fire	777
marshal. The license is subject to revocation in accordance with	778
section 3743.21 of the Revised Code.	779

(E) The state fire marshal shall adopt rules for the	780
expansion or contraction of a licensed premises and for the	781
approval of an expansion or contraction. The boundaries of a	782
licensed premises, including any geographic expansion or	783
contraction of those boundaries, shall be approved by the state	784
fire marshal in accordance with rules the state fire marshal	785
adopts. If the licensed premises of a licensed wholesaler from	786
which the wholesaler operates consists of more than one parcel of	787
real estate, those parcels must be contiguous, unless an exception	788
is allowed pursuant to division (G) of this section.	789

(F)(1) Upon application by a licensed wholesaler of	790
fireworks, a wholesaler license may be transferred from one	791
geographic location to another within the same municipal	792
corporation or within the unincorporated area of the same	793
township, but only if all of the following apply:	794

(a) The identity of the holder of the license remains the	795
same in the new location.	796

(b) The former location is closed prior to the opening of the	797
new location and no fireworks business of any kind is conducted at	798
the former location after the transfer of the license.	799

(c) The new location has received a local certificate of	800
zoning compliance and a local certificate of occupancy, and	801
otherwise is in compliance with all local building regulations.	802

(d) Every building or structure at the new location is	803
separated from occupied residential and nonresidential buildings	804
or structures, railroads, highways, or any other buildings or	805
structures located on the licensed premises in accordance with the	806
distances specified in the rules adopted by the state fire marshal	807
pursuant to section 3743.18 of the Revised Code. If the licensee	808
fails to comply with the requirements of division (F)(1)(d) of	809
this section by the licensee's own act, the license at the new	810
location is forfeited.	811

(e) Neither the licensee nor any person holding, owning, or	812
controlling a five per cent or greater beneficial or equity	813
interest in the licensee has been convicted of or has pleaded	814
guilty to a felony under the laws of this state, any other state,	815
or the United States after June 30, 1997.	816

(f) The state fire marshal approves the request for the	817
transfer.	818

(2) The new location shall comply with the requirements	819
specified in divisions (C)(1) and (2) of section 3743.25 of the	820
Revised Code whether or not the fireworks showroom at the new	821
location is constructed, expanded, or first begins operating on	822
and after June 30, 1997.	823

(G)(1) A licensed wholesaler may expand its licensed premises	824
within this state to include not more than two storage locations	825
that are located upon one or more real estate parcels that are	826
noncontiguous to the licensed premises as that licensed premises	827
exists on the date a licensee submits an application as described	828
below, if all of the following apply:	829

(a) The licensee submits an application to the state fire	830
marshal requesting the expansion and an application fee of one	831
hundred dollars per storage location for which the licensee is	832
requesting approval.	833

(b) The identity of the holder of the license remains the	834
same at the storage location.	835

(c) The storage location has received a valid certificate of	836
zoning compliance, as applicable, and a valid certificate of	837
occupancy for each building or structure at the storage location	838
issued by the authority having jurisdiction to issue the	839
certificate for the storage location, and those certificates	840
permit the distribution and storage of fireworks regulated under	841
this chapter at the storage location and in the buildings or	842
structures. The storage location shall be in compliance with all	843
other applicable federal, state, and local laws and regulations.	844

(d) Every building or structure located upon the storage	845
location is separated from occupied residential and nonresidential	846
buildings or structures, railroads, highways, and any other	847
buildings or structures on the licensed premises in accordance	848
with the distances specified in the rules adopted by the state	849
fire marshal pursuant to section 3743.18 of the Revised Code.	850

(e) Neither the licensee nor any person holding, owning, or	851
controlling a five per cent or greater beneficial or equity	852
interest in the licensee has been convicted of or pleaded guilty	853
to a felony under the laws of this state, any other state, or the	854
United States, after September 29, 2005.	855

(f) The state fire marshal approves the application for	856
expansion.	857

(2) The state fire marshal shall approve an application for	858
expansion requested under division (G)(1) of this section if the	859
state fire marshal receives the application fee and proof that the	860
requirements of divisions (G)(1)(b) to (e) of this section are	861
satisfied. The storage location shall be considered part of the	862
original licensed premises and shall use the same distinct number	863
assigned to the original licensed premises with any additional	864
designations as the state fire marshal deems necessary in	865
accordance with section 3743.16 of the Revised Code.	866

(H)(1) A licensee who obtains approval for use of a storage	867
location in accordance with division (G) of this section shall use	868
the site exclusively for the following activities, in accordance	869
with division (C)(1) of this section:	870

(a) Packaging, assembling, or storing fireworks, which shall	871
occur only in buildings or structures approved for such hazardous	872
uses by the building code official having jurisdiction for the	873
storage location or, for 1.4G fireworks, in containers or trailers	874
approved for such hazardous uses by the state fire marshal if such	875
containers or trailers are not subject to regulation by the	876
building code adopted in accordance with Chapter 3781. of the	877
Revised Code. All such storage shall be in accordance with the	878
rules adopted by the state fire marshal under division (B)(4) of	879
section 3743.18 of the Revised Code for the packaging, assembling,	880
and storage of fireworks.	881

(b) Distributing fireworks to other parcels of real estate	882
located on the wholesaler's licensed premises, to licensed	883
manufacturers or other licensed wholesalers in this state or to	884
similarly licensed persons located in another state or country;	885

(c) Distributing fireworks to a licensed exhibitor of	886
fireworks pursuant to a properly issued permit in accordance with	887
section 3743.54 of the Revised Code.	888

(2) A licensed wholesaler shall not engage in any sales	889
activity, including the retail sale of fireworks otherwise	890
permitted under division (C)(2) of this section or pursuant to	891
section 3743.44 or 3743.45 of the Revised Code, at a storage	892
location approved under this section.	893

(3) A storage location may not be relocated for a minimum	894
period of five years after the storage location is approved by the	895
state fire marshal in accordance with division (G) of this	896
section.	897

(I) A licensee shall prohibit public access to all storage	898
locations it uses. The state fire marshal shall adopt rules	899
establishing acceptable measures a wholesaler shall use to	900
prohibit access to storage sites.	901

(J) The state fire marshal shall not place the license of a	902
wholesaler of fireworks in temporarily inactive status while the	903
holder of the license is attempting to qualify to retain the	904
license.	905

(K) Each licensed wholesaler of fireworks or a designee of	906
the wholesaler, whose identity is provided to the state fire	907
marshal by the wholesaler, annually shall attend a continuing	908
education program. The state fire marshal shall develop the	909
program and the state fire marshal or a person or public agency	910
approved by the state fire marshal shall conduct it. A licensed	911
wholesaler or the wholesaler's designee who attends a program as	912
required under this division, within one year after attending the	913
program, shall conduct in-service training as approved by the	914
state fire marshal for other employees of the licensed wholesaler	915
regarding the information obtained in the program. A licensed	916
wholesaler shall provide the state fire marshal with notice of	917
the date, time, and place of all in-service training. For any	918
program conducted under this division, the state fire marshal	919
shall, in accordance with rules adopted by the state fire marshal	920
under Chapter 119. of the Revised Code, establish the subjects to	921
be taught, the length of classes, the standards for approval, and	922
time periods for notification by the licensee to the state fire	923
marshal of any in-service training.	924

(L) A licensed wholesaler shall maintain comprehensive	925
general liability insurance coverage in the amount and type	926
specified under division (B)(2) of section 3743.15 of the Revised	927
Code at all times. Each policy of insurance required under this	928
division shall contain a provision requiring the insurer to give	929
not less than fifteen days' prior written notice to the state fire	930
marshal before termination, lapse, or cancellation of the policy,	931
or any change in the policy that reduces the coverage below the	932
minimum required under this division. Prior to canceling or	933
reducing the amount of coverage of any comprehensive general	934
liability insurance coverage required under this division, a	935
licensed wholesaler shall secure supplemental insurance in an	936
amount and type that satisfies the requirements of this division	937
so that no lapse in coverage occurs at any time. A licensed	938
wholesaler who secures supplemental insurance shall file evidence	939
of the supplemental insurance with the state fire marshal prior to	940
canceling or reducing the amount of coverage of any comprehensive	941
general liability insurance coverage required under this division.	942

Sec. 3743.44.  (A) Any person who resides in another state	943
and who intends to obtain possession in this state of 1.3G	944
fireworks purchased in this state shall obtain possession of the	945
1.3G fireworks only from a licensed manufacturer or licensed	946
wholesaler and only possess the fireworks in this state while in	947
the course of directly transporting them out of this state. No	948
licensed manufacturer or licensed wholesaler shall sell 1.3G	949
fireworks to a person who resides in another state unless that	950
person has been issued a license or permit in the state of the	951
person's residence that authorizes the person to engage in the	952
manufacture, wholesale sale, or retail sale of 1.3G fireworks or	953
that authorizes the person to conduct 1.3G fireworks exhibitions	954
in that state and that person presents a certified copy of the	955
license. No licensed manufacturer or licensed wholesaler shall	956
sell fireworks to a person who resides in another state unless	957
that person has been issued a license or permit in the state of	958
the person's residence that authorizes the person to engage in the	959
manufacture, wholesale sale, or retail sale of fireworks in that	960
state or that authorizes the person to conduct fireworks	961
exhibitions in that state and that person presents a certified	962
copy of the license, or, if that person does not possess a license	963
or permit of that nature, only if the person presents a current	964
valid motor vehicle operator's license issued to the person in the	965
person's state of residence, or, if that person does not possess a	966
motor vehicle operator's license issued in that state, an	967
identification card issued to the person by a governmental agency	968
in the person's state of residence indicating that the person is a	969
resident of that state. If a person who is required to present a	970
motor vehicle operator's license or other identification card	971
intends to transport the fireworks purchased directly out of this	972
state by a motor vehicle and the person will not also be the	973
operator of that motor vehicle while so transporting the	974
fireworks, the operator of the motor vehicle also shall present	975
the operator's motor vehicle operator's license.	976

(B) A licensed manufacturer or licensed wholesaler selling	977
fireworks under this section shall require the purchaser to	978
complete a purchaser's form. The state fire marshal shall	979
prescribe the form, and the licensed manufacturer or licensed	980
wholesaler shall furnish the form. On this form the purchaser	981
shall include the purchaser's name and address; the date of the	982
purchase; a statement that the purchaser acknowledges that the	983
purchaser is responsible for any illegal use of the fireworks,	984
including any damages caused by improper use; the number of the	985
purchaser's license or permit authorizing the purchaser to	986
manufacture, sell at wholesale, or sell at retail fireworks or to	987
conduct fireworks exhibitions, or the number of the purchaser's	988
motor vehicle operator's license or other identification card, as	989
applicable; such other information as the state fire marshal may	990
require; and the purchaser's signature. Each purchaser's form	991
shall contain a statement printed in bold letters indicating that	992
knowingly making a false statement on the form is falsification	993
under section 2921.13 of the Revised Code and is a misdemeanor of	994
the first degree.	995

Each licensed manufacturer and licensed wholesaler shall keep	996
each purchaser's form for a period of three years after the date	997
of the purchase, and such forms shall be open to inspection by the	998
state fire marshal or the state fire marshal's designated	999
authority.	1000

(C) Each purchaser ofperson who resides in another state who	1001
purchases fireworks under this section shall transport the	1002
fireworks so purchased directly out of this state within	1003
forty-eight hours after the time of their purchase.	1004

This section regulates wholesale sales and retail sales of	1005
fireworks in this state only insofar as purchasers of fireworks	1006
are residents of other states and will be obtaining possession in	1007
this state of purchased fireworks.(D) This section does not	1008
prohibit licensed manufacturers or wholesalers from selling	1009
fireworks, in accordance with section 3743.04 or sections 3743.17	1010
and 3743.25 of the Revised Code, to a resident of another state	1011
and from shipping the purchased fireworks directly out of this	1012
state to the purchaser.	1013

Sec. 3743.45.  (A) Any person who resides in this state and	1014
who intends to obtain possession in this state of 1.4G fireworks	1015
purchased in this state shall obtain possession of the 1.4G	1016
fireworks only from a licensed manufacturer or licensed wholesaler	1017
and shall be subject to this section.	1018

A licensed manufacturer or licensed wholesaler selling 1.4G	1019
fireworks under this division shall require the purchaser to	1020
complete a purchaser's form, which shall be prescribed by the	1021
state fire marshal and furnished by the licensed manufacturer or	1022
licensed wholesaler. On this form the purchaser shall include the	1023
purchaser's name and address; the date of the purchase; a	1024
statement that the purchaser acknowledges that the purchaser is	1025
responsible for any illegal use of the fireworks, including any	1026
damages caused by improper use; such other information as the	1027
state fire marshal may require; and the purchaser's signature.	1028
Each purchaser's form shall contain a statement printed in bold	1029
letters indicating that knowingly making a false statement on the	1030
form is falsification under section 2921.13 of the Revised Code	1031
and is a misdemeanor of the first degree. Upon accurate completion	1032
and submission of the purchaser's form to the licensed	1033
manufacturer or licensed wholesaler, the purchaser may possess	1034
1.4G fireworks in accordance with this section.	1035

Each licensed manufacturer and licensed wholesaler shall keep	1036
each purchaser's form for a period of three years after the date	1037
of the purchase, and such forms shall be open to inspection by the	1038
state fire marshal or the state fire marshal's designated	1039
authority.	1040

Each purchaser of 1.4G fireworks under this division shall	1041
transport the fireworks so purchased directly out of this state	1042
within forty-eight hours after the time of their purchase.	1043

This division does not apply to a person who resides in this	1044
state and who is also a licensed manufacturer, licensed	1045
wholesaler, or licensed exhibitor of fireworks in this state.	1046

(B) No licensed manufacturer or licensed wholesaler shall	1047
sell 1.3G fireworks to a person who resides in this state unless	1048
that person is a licensed manufacturer, licensed wholesaler, or	1049
licensed exhibitor of fireworks in this stateA licensed	1050
manufacturer or licensed wholesaler selling 1.4G fireworks under	1051
this division shall have safety glasses available for a nominal	1052
charge or free at the site of the 1.4G fireworks purchase.	1053

(C) Any person authorized under this section to possess 1.4G	1054
fireworks in this state may discharge, ignite, or explode those	1055
fireworks in either of the following locations in this state:	1056

(1) On the property of the purchaser;

1057

(2) On the property of another person who has given	1058
permission to the purchaser.	1059

(D) Fireworks discharged, ignited, or exploded pursuant to	1060
this section shall not be considered a public exhibition.	1061

(E) A county, with respect to the unincorporated territory of	1062
the county, a township, with respect to the unincorporated	1063
territory of the township, or a municipal corporation may do	1064
either of the following:	1065

(1) Restrict the dates and times a person may discharge,	1066
ignite, or explode fireworks purchased pursuant to this section;	1067

(2) Ban the discharge, ignition, or explosion of fireworks	1068
purchased pursuant to this section.	1069

A resolution adopted by a board of township trustees under	1070
this division prevails over a conflicting resolution adopted under	1071
this division by the board of county commissioners in the county	1072
within which the township is located.	1073

(F) This section does not limit the enforcement of any	1074
ordinance, resolution, or statute that regulates noise,	1075
disturbance of the peace, or disorderly conduct.	1076

Sec. 3743.46. (A) Except as otherwise provided in section	1077
3743.44 or 3743.45 of the Revised Code, no licensed manufacturer	1078
or licensed wholesaler shall sell fireworks to a person who	1079
resides in another state unless one of the following applies:	1080

(1) The person has been issued a license or permit in the	1081
state of the person's residence that authorizes the person to	1082
engage in the manufacture, wholesale sale, or retail sale of	1083
fireworks in that state or that authorizes the person to conduct	1084
fireworks exhibitions in that state and that person presents a	1085
certified copy of the license.	1086

(2) If the person does not possess a license or permit	1087
described in division (A)(1) of this section, the person presents	1088
a current valid motor vehicle operator's license issued to the	1089
person in the person's state of residence.	1090

(3) If the person does not possess a license or permit issued	1091
in that state as described in division (A)(1) or (2) of this	1092
section, the person presents an identification card issued to the	1093
person by a governmental agency in the person's state of residence	1094
indicating that the person is a resident of that state.	1095

(B) If a person who is required to present a motor vehicle	1096
operator's license or other identification card intends to	1097
transport the fireworks purchased directly out of this state by a	1098
motor vehicle and the person will not also be the operator of that	1099
motor vehicle while so transporting the fireworks, the operator of	1100
the motor vehicle also shall present the operator's motor vehicle	1101
operator's license.	1102

Sec. 3743.47. (A) The state fire marshal shall prepare a	1103
pamphlet that explains how to use 1.4G fireworks safely. The state	1104
fire marshal shall distribute the pamphlet to all licensed	1105
wholesalers and licensed manufacturers who sell 1.4G fireworks.	1106

(B) A licensed manufacturer or licensed wholesaler shall	1107
furnish a copy of the pamphlet prepared pursuant to division (A)	1108
of this section to each purchaser of 1.4G fireworks.	1109

This division does not apply when a purchaser is a licensed	1110
manufacturer, licensed wholesaler, or licensed exhibitor of	1111
fireworks in this state.	1112

Sec. 3743.60.  (A) No person shall manufacture fireworks in	1113
this state unless it is a licensed manufacturer of fireworks, and	1114
no person shall operate a fireworks plant in this state unless it	1115
has been issued a license as a manufacturer of fireworks for the	1116
particular fireworks plant.	1117

(B) No person shall operate a fireworks plant in this state	1118
after its license as a manufacturer of fireworks for the	1119
particular fireworks plant has expired, been denied renewal, or	1120
been revoked, unless a new license has been obtained.	1121

(C) No licensed manufacturer of fireworks, during the	1122
effective period of its licensure, shall construct, locate, or	1123
relocate any buildings or other structures on the premises of its	1124
fireworks plant, make any structural change or renovation in any	1125
building or other structure on the premises of its fireworks	1126
plant, or change the nature of its manufacturing of fireworks so	1127
as to include the processing of fireworks without first obtaining	1128
a written authorization from the state fire marshal pursuant to	1129
division (B) of section 3743.04 of the Revised Code.	1130

(D) No licensed manufacturer of fireworks shall manufacture	1131
fireworks, possess fireworks for sale at wholesale or retail, or	1132
sell fireworks at wholesale or retail, in a manner not authorized	1133
by division (C) of section 3743.04 of the Revised Code.	1134

(E) No licensed manufacturer of fireworks shall knowingly	1135
fail to comply with the rules adopted by the state fire marshal	1136
pursuant to section 3743.05 of the Revised Code or the	1137
requirements of section 3743.06 of the Revised Code.	1138

(F) No licensed manufacturer of fireworks shall fail to	1139
maintain complete inventory, wholesale sale, and retail records as	1140
required by section 3743.07 of the Revised Code, or to permit	1141
inspection of these records or the premises of a fireworks plant	1142
pursuant to section 3743.08 of the Revised Code.	1143

(G) No licensed manufacturer of fireworks shall fail to	1144
comply with an order of the state fire marshal issued pursuant to	1145
division (B)(1) of section 3743.08 of the Revised Code, within the	1146
specified period of time.	1147

(H) No licensed manufacturer of fireworks shall fail to	1148
comply with an order of the state fire marshal issued pursuant to	1149
division (B)(2) of section 3743.08 of the Revised Code until the	1150
nonconformities are eliminated, corrected, or otherwise remedied	1151
or the seventy-two hour period specified in that division has	1152
expired, whichever first occurs.	1153

(I) No person shall smoke or shall carry a pipe, cigarette,	1154
or cigar, or a match, lighter, other flame-producing item, or open	1155
flame on, or shall carry a concealed source of ignition into, the	1156
premises of a fireworks plant, except as smoking is authorized in	1157
specified lunchrooms or restrooms by a manufacturer pursuant to	1158
division (C) of section 3743.06 of the Revised Code.	1159

(J) No person shall have possession or control of, or be	1160
under the influence of, any intoxicating liquor, beer, or	1161
controlled substance, while on the premises of a fireworks plant.	1162

(K) No licensed manufacturer of fireworks shall fail to	1163
furnish a safety pamphlet to a purchaser of 1.4G fireworks as	1164
required by division (B) of section 3743.47 of the Revised Code.	1165

(L) No licensed manufacturer of fireworks shall fail to have	1166
safety glasses available for sale as required by division (B) of	1167
section 3743.45 of the Revised Code.	1168

Sec. 3743.61.  (A) No person, except a licensed manufacturer	1169
of fireworks engaging in the wholesale sale of fireworks as	1170
authorized by division (C)(2) of section 3743.04 of the Revised	1171
Code, shall operate as a wholesaler of fireworks in this state	1172
unless it is a licensed wholesaler of fireworks, or shall operate	1173
as a wholesaler of fireworks at any location in this state unless	1174
it has been issued a license as a wholesaler of fireworks for the	1175
particular location.	1176

(B) No person shall operate as a wholesaler of fireworks at a	1177
particular location in this state after its license as a	1178
wholesaler of fireworks for the particular location has expired,	1179
been denied renewal, or been revoked, unless a new license has	1180
been obtained.	1181

(C) No licensed wholesaler of fireworks, during the effective	1182
period of its licensure, shall perform any construction, or make	1183
any structural change or renovation, on the premises on which the	1184
fireworks are sold without first obtaining a written authorization	1185
from the state fire marshal pursuant to division (B) of section	1186
3743.17 of the Revised Code.	1187

(D) No licensed wholesaler of fireworks shall possess	1188
fireworks for sale at wholesale or retail, or sell fireworks at	1189
wholesale or retail, in a manner not authorized by division (C) of	1190
section 3743.17 of the Revised Code.	1191

(E) No licensed wholesaler of fireworks shall knowingly fail	1192
to comply with the rules adopted by the state fire marshal	1193
pursuant to section 3743.18 or the requirements of section 3743.19	1194
of the Revised Code.	1195

(F) No licensed wholesaler of fireworks shall fail to	1196
maintain complete inventory, wholesale sale, and retail records as	1197
required by section 3743.20 of the Revised Code, or to permit	1198
inspection of these records or the premises of the wholesaler	1199
pursuant to section 3743.21 of the Revised Code.	1200

(G) No licensed wholesaler of fireworks shall fail to comply	1201
with an order of the state fire marshal issued pursuant to	1202
division (B)(1) of section 3743.21 of the Revised Code, within the	1203
specified period of time.	1204

(H) No licensed wholesaler of fireworks shall fail to comply	1205
with an order of the state fire marshal issued pursuant to	1206
division (B)(2) of section 3743.21 of the Revised Code until the	1207
nonconformities are eliminated, corrected, or otherwise remedied	1208
or the seventy-two hour period specified in that division has	1209
expired, whichever first occurs.	1210

(I) No person shall smoke or shall carry a pipe, cigarette,	1211
or cigar, or a match, lighter, other flame-producing item, or open	1212
flame on, or shall carry a concealed source of ignition into, the	1213
premises of a wholesaler of fireworks, except as smoking is	1214
authorized in specified lunchrooms or restrooms by a wholesaler	1215
pursuant to division (D) of section 3743.19 of the Revised Code.	1216

(J) No person shall have possession or control of, or be	1217
under the influence of, any intoxicating liquor, beer, or	1218
controlled substance, while on the premises of a wholesaler of	1219
fireworks.	1220

(K) No licensed wholesaler of fireworks shall fail to furnish	1221
a safety pamphlet to a purchaser of 1.4G fireworks as required by	1222
division (B) of section 3743.47 of the Revised Code.	1223

(L) No licensed wholesaler of fireworks shall fail to have	1224
safety glasses available for sale as required by division (B) of	1225
section 3743.45 of the Revised Code.	1226

Sec. 3743.63.  (A) No person who resides in another state and	1227
purchases fireworks in this state shall obtain possession of the	1228
fireworks in this state unless the person complies with section	1229
sections 3743.44 to 3743.46 of the Revised Code, provided that	1230
knowingly making a false statement on the fireworks purchaser form	1231
is not a violation of this section but is a violation of section	1232
2921.13 of the Revised Code.	1233

(B) NoExcept for the purchase of 1.4G fireworks made under	1234
section 3743.45 of the Revised Code, no person who resides in	1235
another state and who purchases fireworks in this state shall	1236
obtain possession of fireworks in this state other than from a	1237
licensed manufacturer or wholesaler, or fail, when transporting	1238
the fireworks, to transport them directly out of this state within	1239
seventy-two hours after the time of their purchase. No such person	1240
shall give or sell to any other person in this state fireworks	1241
that the person has acquired in this state.	1242

(C) No person who resides in this state and purchases	1243
fireworks in this state shall obtain possession of the fireworks	1244
in this state unless the person complies with section 3743.45 of	1245
the Revised Code, provided that knowingly making a false statement	1246
on the fireworks purchaser form is not a violation of this section	1247
but is a violation of section 2921.13 of the Revised Code.	1248

(D) No person who resides in this state and who purchases	1249
fireworks in this state under section 3743.45 of the Revised Code	1250
shall obtain possession of fireworks in this state other than from	1251
a licensed manufacturer or licensed wholesaler, or fail, when	1252
transporting the fireworks, to transport them directly out of this	1253
state within forty-eight hours after the time of their purchase.	1254
No such person shall give or sell to any other person in this	1255
state fireworks that the person has acquired in this state.	1256

Sec. 3743.65.  (A) No person shall possess fireworks in this	1257
state or shall possess for sale or sell fireworks in this state,	1258
except a licensed manufacturer of fireworks as authorized by	1259
sections 3743.02 to 3743.08 of the Revised Code, a licensed	1260
wholesaler of fireworks as authorized by sections 3743.15 to	1261
3743.21 of the Revised Code, a shipping permit holder as	1262
authorized by section 3743.40 of the Revised Code, an out-of-state	1263
residenta person as authorized by sectionsections 3743.44 of the	1264
Revised Code, a resident of this state as authorized by section	1265
3743.45to 3743.46 of the Revised Code, or a licensed exhibitor of	1266
fireworks as authorized by sections 3743.50 to 3743.55 of the	1267
Revised Code, and except as provided in section 3743.80 of the	1268
Revised Code.	1269

(B) Except as provided in sectionsections 3743.45 and	1270
3743.80 of the Revised Code and except for licensed exhibitors of	1271
fireworks authorized to conduct a fireworks exhibition pursuant to	1272
sections 3743.50 to 3743.55 of the Revised Code, no person shall	1273
discharge, ignite, or explode any fireworks in this state.	1274

(C) No person shall use in a theater or public hall, what is	1275
technically known as fireworks showers, or a mixture containing	1276
potassium chlorate and sulphur.	1277

(D) No person shall sell fireworks of any kind to a person	1278
under eighteen years of age. No person under eighteen years of age	1279
shall enter a fireworks sales showroom unless that person is	1280
accompanied by a parent, legal guardian, or other responsible	1281
adult. No person under eighteen years of age shall touch or	1282
possess fireworks on a licensed premises without the consent of	1283
the licensee. A licensee may eject any person from a licensed	1284
premises that is in any way disruptive to the safe operation of	1285
the premises.	1286

(E) No person, other than a licensed manufacturer, licensed	1287
wholesaler, licensed exhibitor, or shipping permit holder, shall	1288
possess 1.3G fireworks in this state.	1289

(F) Except as otherwise provided in division (J) of section	1290
3743.06 and division (K) of section 3743.19 of the Revised Code,	1291
no person shall knowingly disable a fire suppression system as	1292
defined in section 3781.108 of the Revised Code on the premises of	1293
a fireworks plant of a licensed manufacturer of fireworks or on	1294
the premises of the business operations of a licensed wholesaler	1295
of fireworks.	1296

(G) No person shall discharge, ignite, or explode fireworks	1297
while in possession or control of, or under the influence of, any	1298
intoxicating liquor, beer, or controlled substance.	1299

(H) No person shall discharge, ignite, or explode fireworks	1300
on the property of another person without that person's permission	1301
to use fireworks on that property.	1302

Sec. 3743.75. (A) During the period beginning on June 29,	1303
2001, and ending on December 15, 20152018, the state fire marshal	1304
shall not do any of the following:	1305

(1) Issue a license as a manufacturer of fireworks under	1306
sections 3743.02 and 3743.03 of the Revised Code to a person for a	1307
particular fireworks plant unless that person possessed such a	1308
license for that fireworks plant immediately prior to June 29,	1309
2001;	1310

(2) Issue a license as a wholesaler of fireworks under	1311
sections 3743.15 and 3743.16 of the Revised Code to a person for a	1312
particular location unless that person possessed such a license	1313
for that location immediately prior to June 29, 2001;	1314

(3) Except as provided in division (B) of this section,	1315
approve the geographic transfer of a license as a manufacturer or	1316
wholesaler of fireworks issued under this chapter to any location	1317
other than a location for which a license was issued under this	1318
chapter immediately prior to June 29, 2001.	1319

(B) Division (A)(3) of this section does not apply to a	1320
transfer that the state fire marshal approves under division (F)	1321
of section 3743.17 of the Revised Code.	1322

(C) Notwithstanding section 3743.59 of the Revised Code, the	1323
prohibited activities established in divisions (A)(1) and (2) of	1324
this section, geographic transfers approved pursuant to division	1325
(F) of section 3743.17 of the Revised Code, and storage locations	1326
allowed pursuant to division (I) of section 3743.04 of the Revised	1327
Code or division (G) of section 3743.17 of the Revised Code are	1328
not subject to any variance, waiver, or exclusion.	1329

(D) As used in division (A) of this section:

1330

(1) "Person" includes any person or entity, in whatever form	1331
or name, that acquires possession of a manufacturer or wholesaler	1332
of fireworks license issued pursuant to this chapter by transfer	1333
of possession of a license, whether that transfer occurs by	1334
purchase, assignment, inheritance, bequest, stock transfer, or any	1335
other type of transfer, on the condition that the transfer is in	1336
accordance with division (D) of section 3743.04 of the Revised	1337
Code or division (D) of section 3743.17 of the Revised Code and is	1338
approved by the fire marshal.	1339

(2) "Particular location" includes a licensed premises and,	1340
regardless of when approved, any storage location approved in	1341
accordance with section 3743.04 or 3743.17 of the Revised Code.	1342

(3) "Such a license" includes a wholesaler of fireworks	1343
license that was issued in place of a manufacturer of fireworks	1344
license that existed prior to June 29, 2001, and was requested to	1345
be canceled by the license holder pursuant to division (D) of	1346
section 3743.03 of the Revised Code.	1347

Sec. 3743.99.  (A) Whoever violates division (A) or (B) of	1348
section 3743.60 or division (H) of section 3743.64 of the Revised	1349
Code is guilty of a felony of the third degree.	1350

(B) Whoever violates division (C) or (D) of section 3743.60,	1351
division (A), (B), (C), or (D) of section 3743.61, or division (A)	1352
or (B) of section 3743.64 of the Revised Code is guilty of a	1353
felony of the fourth degree.	1354

(C) Whoever violates division (E), (F), (G), (H), (I), or (J)	1355
of section 3743.60, division (E), (F), (G), (H), (I), or (J) of	1356
section 3743.61, section 3743.63, division (D), (E), (F), or (G)	1357
of section 3743.64, division (A), (B), (C), (D), or (E) of section	1358
3743.65, or section 3743.66 of the Revised Code is guilty of a	1359
misdemeanor of the first degree. If the offender previously has	1360
been convicted of or pleaded guilty to a violation of division (I)	1361
of section 3743.60 or 3743.61 of the Revised Code, a violation of	1362
either of these divisions is a felony of the fifth degree.	1363

(D) Whoever violates division (C) of section 3743.64 of the	1364
Revised Code is guilty of a misdemeanor of the first degree. In	1365
addition to any other penalties that may be imposed on a licensed	1366
exhibitor of fireworks under this division and unless the third	1367
sentence of this division applies, the person's license as an	1368
exhibitor of fireworks or as an assistant exhibitor of fireworks	1369
shall be suspended, and the person is ineligible to apply for	1370
either type of license, for a period of five years. If the	1371
violation of division (C) of section 3743.64 of the Revised Code	1372
results in serious physical harm to persons or serious physical	1373
harm to property, the person's license as an exhibitor of	1374
fireworks or as an assistant exhibitor of fireworks shall be	1375
revoked, and that person is ineligible to apply for a license as	1376
or to be licensed as an exhibitor of fireworks or as an assistant	1377
exhibitor of fireworks in this state.	1378

(E) Whoever violates division (F) of section 3743.65 of the	1379
Revised Code is guilty of a felony of the fifth degree.	1380

(F) Whoever violates division (G) of section 3743.65 of the	1381
Revised Code is guilty of a misdemeanor of the first degree.	1382
Notwithstanding any other provision of law to the contrary, a	1383
person may be convicted at the same trial or proceeding of a	1384
violation of division (G) of section 3743.65 of the Revised Code	1385
and a violation of division (B) of section 2917.11 of the Revised	1386
Code that constitutes the basis of the charge of the violation of	1387
division (G) of section 3743.65 of the Revised Code.	1388

(G) Whoever violates division (K) or (L) of section 3743.60	1389
or division (K) or (L) of section 3743.61 of the Revised Code is	1390
guilty of a misdemeanor of the second degree.	1391

(H) Whoever violates division (H) of section 3743.65 of the	1392
Revised Code is guilty of a minor misdemeanor.	1393

Sec. 5703.052.  (A) There is hereby created in the state	1394
treasury the tax refund fund, from which refunds shall be paid for	1395
taxes illegally or erroneously assessed or collected, or for any	1396
other reason overpaid, that are levied by Chapter 4301., 4305.,	1397
5726., 5728., 5729., 5731., 5733., 5735., 5736., 5739., 5741.,	1398
5743., 5747., 5748., 5749., 5751., or 5753. and sections 3737.71,	1399
3905.35, 3905.36, 4303.33, 5707.03, 5725.18, 5727.28, 5727.38,	1400
5727.81, and 5727.811 of the Revised Code. Refunds for fees or	1401
wireless 9-1-1 charges illegally or erroneously assessed or	1402
collected, or for any other reason overpaid, that are levied by	1403
sections 128.42 or, 3734.90 to 3734.9014, or 3737.04 to 3737.12 of	1404
the Revised Code also shall be paid from the fund. Refunds for	1405
amounts illegally or erroneously assessed or collected by the tax	1406
commissioner, or for any other reason overpaid, that are due under	1407
section 1509.50 of the Revised Code shall be paid from the fund.	1408
However, refunds for taxes levied under section 5739.101 of the	1409
Revised Code shall not be paid from the tax refund fund, but shall	1410
be paid as provided in section 5739.104 of the Revised Code.	1411

(B)(1) Upon certification by the tax commissioner to the	1412
treasurer of state of a tax refund, a wireless 9-1-1 charge	1413
refund, or another amount refunded, or by the superintendent of	1414
insurance of a domestic or foreign insurance tax refund, the	1415
treasurer of state shall place the amount certified to the credit	1416
of the fund. The certified amount transferred shall be derived	1417
from the receipts of the same tax, fee, wireless 9-1-1 charge, or	1418
other amount from which the refund arose.	1419

(2) When a refund is for a tax, fee, wireless 9-1-1 charge,	1420
or other amount that is not levied by the state or that was	1421
illegally or erroneously distributed to a taxing jurisdiction, the	1422
tax commissioner shall recover the amount of that refund from the	1423
next distribution of that tax, fee, wireless 9-1-1 charge, or	1424
other amount that otherwise would be made to the taxing	1425
jurisdiction. If the amount to be recovered would exceed	1426
twenty-five per cent of the next distribution of that tax, fee,	1427
wireless 9-1-1 charge, or other amount, the commissioner may	1428
spread the recovery over more than one future distribution, taking	1429
into account the amount to be recovered and the amount of the	1430
anticipated future distributions. In no event may the commissioner	1431
spread the recovery over a period to exceed thirty-six months.	1432

Sec. 5703.053.  As used in this section, "postal service"	1433
means the United States postal service.	1434

An application to the tax commissioner for a tax refund under	1435
section 4307.05, 4307.07, 5726.30, 5727.28, 5727.91, 5728.061,	1436
5735.122, 5735.13, 5735.14, 5735.141, 5735.142, 5736.08, 5739.07,	1437
5741.10, 5743.05, 5743.53, 5745.11, 5749.08, or 5751.08 of the	1438
Revised Code or division (B) of section 5703.05 of the Revised	1439
Code, or a fee refunded under section 3734.905 or 3737.11 of the	1440
Revised Code, that is received after the last day for filing under	1441
such section shall be considered to have been filed in a timely	1442
manner if:	1443

(A) The application is delivered by the postal service and	1444
the earliest postal service postmark on the cover in which the	1445
application is enclosed is not later than the last day for filing	1446
the application;	1447

(B) The application is delivered by the postal service, the	1448
only postmark on the cover in which the application is enclosed	1449
was affixed by a private postal meter, the date of that postmark	1450
is not later than the last day for filing the application, and the	1451
application is received within seven days of such last day; or	1452

(C) The application is delivered by the postal service, no	1453
postmark date was affixed to the cover in which the application is	1454
enclosed or the date of the postmark so affixed is not legible,	1455
and the application is received within seven days of the last day	1456
for making the application.	1457

Sec. 5703.19.  (A) To carry out the purposes of the laws that	1458
the tax commissioner is required to administer, the commissioner	1459
or any person employed by the commissioner for that purpose, upon	1460
demand, may inspect books, accounts, records, and memoranda of any	1461
person or public utility subject to those laws, and may examine	1462
under oath any officer, agent, or employee of that person or	1463
public utility. Any person other than the commissioner who makes a	1464
demand pursuant to this section shall produce the person's	1465
authority to make the inspection.	1466

(B) If a person or public utility receives at least ten days'	1467
written notice of a demand made under division (A) of this section	1468
and refuses to comply with that demand, a penalty of five hundred	1469
dollars shall be imposed upon the person or public utility for	1470
each day the person or public utility refuses to comply with the	1471
demand. Penalties imposed under this division may be assessed and	1472
collected in the same manner as assessments made under Chapter	1473
3769., 4305., 5727., 5728., 5733., 5735., 5736., 5739., 5743.,	1474
5745., 5747., 5749., 5751., or 5753., or sections 3734.90 to	1475
3734.9014, or sections 3737.04 to 3737.12 of the Revised Code.	1476

Sec. 5703.70. (A) On the filing of an application for refund	1477
under section 3734.905, 3737.11, 4307.05, 4307.07, 5726.30,	1478
5727.28, 5727.91, 5728.061, 5733.12, 5735.122, 5735.13, 5735.14,	1479
5735.141, 5735.142, 5735.18, 5736.08, 5739.07, 5739.071, 5739.104,	1480
5741.10, 5743.05, 5743.53, 5749.08, 5751.08, or 5753.06 of the	1481
Revised Code, or an application for compensation under section	1482
5739.061 of the Revised Code, if the tax commissioner determines	1483
that the amount of the refund or compensation to which the	1484
applicant is entitled is less than the amount claimed in the	1485
application, the commissioner shall give the applicant written	1486
notice by ordinary mail of the amount. The notice shall be sent to	1487
the address shown on the application unless the applicant notifies	1488
the commissioner of a different address. The applicant shall have	1489
sixty days from the date the commissioner mails the notice to	1490
provide additional information to the commissioner or request a	1491
hearing, or both.	1492

(B) If the applicant neither requests a hearing nor provides	1493
additional information to the tax commissioner within the time	1494
prescribed by division (A) of this section, the commissioner shall	1495
take no further action, and the refund or compensation amount	1496
denied becomes final.	1497

(C)(1) If the applicant requests a hearing within the time	1498
prescribed by division (A) of this section, the tax commissioner	1499
shall assign a time and place for the hearing and notify the	1500
applicant of such time and place, but the commissioner may	1501
continue the hearing from time to time as necessary. After the	1502
hearing, the commissioner may make such adjustments to the refund	1503
or compensation as the commissioner finds proper, and shall issue	1504
a final determination thereon.	1505

(2) If the applicant does not request a hearing, but provides	1506
additional information, within the time prescribed by division (A)	1507
of this section, the commissioner shall review the information,	1508
make such adjustments to the refund or compensation as the	1509
commissioner finds proper, and issue a final determination	1510
thereon.	1511

(3) The commissioner shall serve a copy of the final	1512
determination made under division (C)(1) or (2) of this section on	1513
the applicant in the manner provided in section 5703.37 of the	1514
Revised Code, and the decision is final, subject to appeal under	1515
section 5717.02 of the Revised Code.	1516

(D) The tax commissioner shall certify to the director of	1517
budget and management and treasurer of state for payment from the	1518
tax refund fund created by section 5703.052 of the Revised Code,	1519
the amount of the refund to be refunded under division (B) or (C)	1520
of this section. The commissioner also shall certify to the	1521
director and treasurer of state for payment from the general	1522
revenue fund the amount of compensation to be paid under division	1523
(B) or (C) of this section.	1524

Sec. 5703.77.  (A) As used in this section:

1525

(1) "Taxpayer" means a person subject to or previously	1526
subject to a tax or fee, a person that remits a tax or fee, or a	1527
person required to or previously required to withhold or collect	1528
and remit a tax or fee on behalf of another person.	1529

(2) "Tax or fee" means a tax or fee administered by the tax	1530
commissioner.	1531

(3) "Credit account balance" means the amount of a tax or fee	1532
that a taxpayer remits to the state in excess of the amount	1533
required to be remitted, after accounting for factors applicable	1534
to the taxpayer such as accelerated payments, estimated payments,	1535
tax credits, and tax credit balances that may be carried forward.	1536

(4) "Tax debt" means an unpaid tax or fee or any unpaid	1537
penalty, interest, or additional charge on such a tax or fee due	1538
the state.	1539

(B) As soon as practicable, but not later than sixty days	1540
before the expiration of the period of time during which a	1541
taxpayer may file a refund application for a tax or fee, the tax	1542
commissioner shall review the taxpayer's accounts for the tax or	1543
fee and notify the taxpayer of any credit account balance for	1544
which the commissioner is required to issue a refund if the	1545
taxpayer were to file a refund application for that balance,	1546
regardless of whether the taxpayer files a refund application or	1547
amended return with respect to that tax or fee. The notice shall	1548
be made using contact information for the taxpayer on file with	1549
the commissioner.	1550

(C) Notwithstanding sections 128.47, 3734.905, 3737.11,	1551
4307.05, 5726.30, 5727.28, 5727.42, 5727.91, 5728.061, 5735.122,	1552
5736.08, 5739.07, 5739.104, 5741.10, 5743.05, 5743.53, 5747.11,	1553
5749.08, 5751.08, 5753.06, and any other section of the Revised	1554
Code governing refunds of taxes or fees, the commissioner may	1555
apply the amount of any credit account balance for which the	1556
commissioner is required to issue a refund if the taxpayer were to	1557
file a refund application for that balance as a credit against the	1558
taxpayer's liability for the tax or fee in the taxpayer's next	1559
reporting period for that tax or fee or issue a refund of that	1560
credit account balance to the taxpayer, subject to division (D) of	1561
this section.	1562

(D) Before issuing a refund to a taxpayer under division (C)	1563
of this section, the tax commissioner shall withhold from that	1564
refund the amount of any of the taxpayer's tax debt certified to	1565
the attorney general under section 131.02 of the Revised Code and	1566
the amount of the taxpayer's liability, if any, for a tax or fee.	1567
The commissioner shall apply any amount withheld first in	1568
satisfaction of the amount of the taxpayer's certified tax debt	1569
and then in satisfaction of the taxpayer's liability.	1570

(E) The tax commissioner may adopt rules to administer this	1571
section.	1572

Section 2. That existing sections 1705.48, 3737.51, 3737.71,	1573
3737.99, 3743.04, 3743.17, 3743.44, 3743.45, 3743.60, 3743.61,	1574
3743.63, 3743.65, 3743.75, 3743.99, 5703.052, 5703.053, 5703.19,	1575
5703.70, and 5703.77 of the Revised Code are hereby repealed.	1576