| Section 1. That sections 122.075, 122.71, 122.72, 122.74, | 22 |
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122.75, 122.87, 122.88, 122.89, 122.90, 125.831, 169.05, 4141.01, | 23 |
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4141.09, 4141.241, 4141.29, 4141.291, 4141.293, 4301.20, 5733.01, | 24 |
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5733.98, 5739.01, 5739.02, 5739.025, 5747.01, 5747.98, 5751.01, | 25 |
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5751.98, and 6301.06 be amended and sections 122.084, 122.721, | 26 |
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122.731, 122.891, 4141.294, 4141.302, 4141.50, 4141.51, 4141.52, | 27 |
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4141.53, 4141.54, 4141.55, 4141.56, 4141.57, 5709.29, 5747.61, | 28 |
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5751.55, 6301.021, 6303.01, and 6303.02 of the Revised Code be | 29 |
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enacted to read as follows: | 30 |
(4) "Ethanol" has the same meaning as in section 5733.46 of | 41 |
the Revised Codemeans fermentation ethyl alcohol derived from | 42 |
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agricultural products, including potatoes, cereal, grains, cheese | 43 |
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whey, and sugar beets; forest products; or other renewable | 44 |
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resources, including residue and waste generated from the | 45 |
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production, processing, and marketing of agricultural products, | 46 |
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forest products, and other renewable resources that meet all of | 47 |
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the specifications in the American society for testing and | 48 |
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materials (ASTM) specification D 4806-88 and is denatured as | 49 |
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specified in Parts 20 and 21 of Title 27 of the Code of Federal | 50 |
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Regulations. | 51 |
| (B) For the purpose of improving the air quality in this | 63 |
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state, the director of development services shall establish an | 64 |
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alternative fuel transportation program under which the director | 65 |
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may make grants and loans to businesses, nonprofit organizations, | 66 |
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public school systems, or local governments for the purchase and | 67 |
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installation of alternative fuel refueling or distribution | 68 |
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facilities and terminals, for the purchase and use of alternative | 69 |
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fuel, and to pay the costs of educational and promotional | 70 |
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materials and activities intended for prospective alternative fuel | 71 |
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consumers, fuel marketers, and others in order to increase the | 72 |
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availability and use of alternative fuel. | 73 |
| (E) There is hereby created in the state treasury the | 121 |
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alternative fuel transportation fund. The fund shall consist of | 122 |
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money transferred to the fund under division (C) of section | 123 |
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125.836 and under division (B)(2) of section 3706.27 of the | 124 |
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Revised Code, money that is appropriated to it by the general | 125 |
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assembly, and money as may be specified by the general assembly | 126 |
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from the advanced energy fund created by section 4928.61 of the | 127 |
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Revised Code. Money in the fund shall be used to make grants and | 128 |
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loans under the alternative fuel transportation program and by the | 129 |
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director in the administration of that program. | 130 |
| The director of development services, under Chapter 119. of | 134 |
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the Revised Code, shall adopt, and may amend and rescind, as | 135 |
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necessary and proper, to improve, rules that establish and provide | 136 |
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for the administration of a small business microloan revolving | 137 |
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loan program to assist small businesses. The director shall | 138 |
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include the following in the rules: | 139 |
| There is hereby created the small business microloan | 186 |
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revolving loan fund in the state treasury. The fund consists of | 187 |
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money appropriated to the fund, money received in repayment of | 188 |
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microloans made from the fund, and investment earnings on money in | 189 |
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the fund. The director shall use money in the fund to make | 190 |
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microloans to qualified small businesses through the small | 191 |
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business microloan revolving loan program, and to pay reasonable | 192 |
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costs of administering the program. All investment earnings on | 193 |
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money in the fund shall be credited to the fund. | 194 |
| (A) "Financial institution" means any banking corporation, | 197 |
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trust company, insurance company, savings and loan association, | 198 |
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building and loan association, or corporation, partnership, | 199 |
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federal lending agency, foundation, or other institution engaged | 200 |
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in lending or investing funds for industrial or business purposes. | 201 |
| (B) "Project" means any real or personal property connected | 202 |
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with or being a part of an industrial, distribution, commercial, | 203 |
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or research facility to be acquired, constructed, reconstructed, | 204 |
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enlarged, improved, furnished, or equipped, or any combination | 205 |
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thereof, with the aid provided under sections 122.71 to 122.83 of | 206 |
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the Revised Code, for industrial, commercial, distribution, and | 207 |
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research development of the state. | 208 |
| (E)(1) "Minority business enterprise" means an individual who | 217 |
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is a United States citizen and owns and controls a business, or a | 218 |
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partnership, corporation, or joint venture of any kind that is | 219 |
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owned and controlled by United States citizens, which citizen or | 220 |
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citizens are residents of this state and are members of one of the | 221 |
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following economically disadvantaged groups: Blacks or African | 222 |
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Americans, American Indians, Hispanics or Latinos, and Asians. | 223 |
| (2) "Owned and controlled" means that at least fifty-one per | 224 |
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cent of the business, including corporate stock if a corporation, | 225 |
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is owned by persons who belong to one or more of the groups set | 226 |
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forth in division (E)(1) of this section, and that those owners | 227 |
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have control over the management and day-to-day operations of the | 228 |
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business and an interest in the capital, assets, and profits and | 229 |
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losses of the business proportionate to their percentage of | 230 |
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ownership. In order to qualify as a minority business enterprise, | 231 |
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a business shall have been owned and controlled by those persons | 232 |
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at least one year prior to being awarded a contract pursuant to | 233 |
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this section. | 234 |
| (K) "Community development corporation" means a corporation | 250 |
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organized under Chapter 1702. of the Revised Code that consists of | 251 |
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residents of the community and business and civic leaders and that | 252 |
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has as a principal purpose one or more of the following: the | 253 |
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revitalization and development of a low- to moderate-income | 254 |
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neighborhood or community; the creation of jobs for low- to | 255 |
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moderate-income residents; the development of commercial | 256 |
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facilities and services; providing training, technical assistance, | 257 |
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and financial assistance to small businesses; and planning, | 258 |
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developing, or managing low-income housing or other community | 259 |
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development activities. | 260 |
| (B) The board shall consist of ten members. The director of | 268 |
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development services or the director's designee shall be a voting | 269 |
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member on the board. Seven members shall be appointed by the | 270 |
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governor with the advice and consent of the senate and selected | 271 |
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because of their knowledge of and experience in industrial, | 272 |
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business, and commercial financing, suretyship, construction, and | 273 |
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their understanding of the problems of minority business | 274 |
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enterprises; one member also shall be a member of the senate and | 275 |
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appointed by the president of the senate, and one member also | 276 |
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shall be a member of the house of representatives and appointed by | 277 |
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the speaker of the house of representatives. With respect to the | 278 |
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board, all of the following apply: | 279 |
| The board consists of ten members. The director of | 331 |
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development services or the director's designee is a voting member | 332 |
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of the board. Seven members shall be appointed by the governor | 333 |
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with the advice and consent of the senate, and shall have | 334 |
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knowledge of and experience in industrial, business, and | 335 |
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commercial financing, suretyship, and construction, and an | 336 |
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understanding of the problems of small businesses. One member | 337 |
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shall be a member of the senate appointed by the president of the | 338 |
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senate, and one member shall be a member of the house of | 339 |
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representatives appointed by the speaker of the house of | 340 |
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representatives. | 341 |
| In the event a member appointed by the president of the | 375 |
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senate or by the speaker of the house of representatives is | 376 |
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absent, either of the following persons may serve in the member's | 377 |
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absence: the president of the senate or the speaker of the house | 378 |
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of representatives, whoever appointed the absent member, or a | 379 |
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member of the senate or of the house of representatives of the | 380 |
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same political party as the absent member, as designated by the | 381 |
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president of the senate or the speaker of the house of | 382 |
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representatives, whoever appointed the absent member. | 383 |
| Sec. 122.731. (A) The powers and duties provided in section | 387 |
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122.891 of the Revised Code are established in order to promote | 388 |
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the welfare of the people of the state by encouraging the | 389 |
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establishment and expansion of small businesses; to stabilize the | 390 |
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economy; to provide employment; to assist in the development | 391 |
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within the state of industrial, commercial, distribution, and | 392 |
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research activities required for the people of the state, and for | 393 |
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their gainful employment; and otherwise to create or preserve jobs | 394 |
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and employment opportunities and to improve the economic welfare | 395 |
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of the people of the state. It is determined that the | 396 |
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accomplishment of those purposes is essential so that the people | 397 |
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of the state may maintain their present high standards of living | 398 |
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in comparison with the people of other states and so that | 399 |
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opportunities for employment and for favorable markets for the | 400 |
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products of the state's natural resources, agriculture, and | 401 |
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manufacturing will be improved. It further is determined that it | 402 |
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therefore is necessary to establish the program authorized under | 403 |
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section 122.891 of the Revised Code, to establish the small | 404 |
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business development financing advisory board, and to vest it and | 405 |
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the director of development services with the powers and duties | 406 |
|
provided in that section. | 407 |
| (a) Receive applications for assistance under sections 122.71 | 421 |
to 122.89122.891 of the Revised Code and applications from surety | 422 |
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companies for bond guarantees under section 122.90 of the Revised | 423 |
|
Code, and, after processing but subject to division (A)(2) of this | 424 |
|
section, forward them to the minority development financing | 425 |
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advisory board or small business development financing advisory | 426 |
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board, as applicable, together with necessary supporting | 427 |
|
information; | 428 |
| (2) The director is not required to submit any determination, | 443 |
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data, terms, or any other application materials or information to | 444 |
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the minority development financing advisory board when provision | 445 |
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of the assistance has been recommended to the director by a | 446 |
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regional economic development entity or when an application for a | 447 |
|
surety company for bond guarantees under section 122.90 of the | 448 |
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Revised Code has been previously approved by the controlling | 449 |
|
board. | 450 |
| (6)(a) When the cost of any contract for the maintenance, | 477 |
|
protection, repair, or improvement of any property held by the | 478 |
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director, other than compensation for personal services, involves | 479 |
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an expenditure of more than fifty thousand dollars, the director | 480 |
|
shall make a written contract with the lowest responsive and | 481 |
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responsible bidder in accordance with section 9.312 of the Revised | 482 |
|
Code after advertisement for not less than two consecutive weeks | 483 |
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in a newspaper of general circulation in the county where such | 484 |
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contract, or some substantial part of it, is to be performed, and | 485 |
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in such other publications as the director determines, which | 486 |
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notice shall state the general character of the work and the | 487 |
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general character of the materials to be furnished, the place | 488 |
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where plans and specifications therefor may be examined, and the | 489 |
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time and place of receiving bids. | 490 |
| (8) Receive and accept grants, gifts, and contributions of | 512 |
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money, property, labor, and other things of value to be held, | 513 |
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used, and applied only for the purpose for which the grants, | 514 |
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gifts, and contributions are made, from individuals, private and | 515 |
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public corporations, from the United States or any agency thereof, | 516 |
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from the state or any agency thereof, and from any political | 517 |
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subdivision of the state, and may agree to repay any contribution | 518 |
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of money or to return any property contributed or the value | 519 |
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thereof at such times, in amounts, and on terms and conditions, | 520 |
|
excluding the payment of interest, as the director determines at | 521 |
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the time the contribution is made, and may evidence the | 522 |
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obligations by notes, bonds, or other written instruments; | 523 |
| (C)(1) All expenses and obligations incurred by the director | 533 |
|
in carrying out the director's powers and in exercising the | 534 |
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director's duties under sections 122.71 to 122.90 of the Revised | 535 |
|
Code shall be payable solely from revenues or other receipts or | 536 |
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income of the director, from grants, gifts, and contributions, or | 537 |
|
funds established in accordance with such sections. Such sections | 538 |
|
do not authorize the director to incur indebtedness or to impose | 539 |
|
liability on the state or any political subdivision of the state. | 540 |
| (C) Receive and accept grants, gifts, and contributions of | 556 |
|
money, property, labor, and other things of value, to be held, | 557 |
|
used, and applied only for the purpose for which the grants, | 558 |
|
gifts, and contributions are made, from individuals, private and | 559 |
|
public corporations, the United States or any agency of the United | 560 |
|
States, the state or any agency of the state, and any political | 561 |
|
subdivision of the state. The director may agree to repay any | 562 |
|
contribution of money or to return any property contributed or its | 563 |
|
value at such times, in amounts, and on terms and conditions, | 564 |
|
excluding the payment of interest, as the director determines at | 565 |
|
the time the contribution is made. The director may evidence the | 566 |
|
obligations by written contracts, subject to section 122.76 of the | 567 |
|
Revised Code; provided, that the director shall not thereby incur | 568 |
|
indebtedness of or impose liability upon the state or any | 569 |
|
political subdivision. | 570 |
| (E) Invest money in the funds the director establishes | 574 |
|
pursuant to division (D) of this section that is in excess of | 575 |
|
current needs, in notes, bonds, or other obligations that are | 576 |
|
direct obligations of or are guaranteed by the United States, or | 577 |
|
in certificates of deposit or withdrawable accounts of banks, | 578 |
|
trust companies, or savings and loan associations organized under | 579 |
|
the laws of this state or the United States, and may credit the | 580 |
|
income or sell the investments at the director's discretion; | 581 |
| (G)(1) Maintain, protect, repair, improve, and insure any | 586 |
|
property the director has acquired and dispose of it by sale, | 587 |
|
exchange, or lease for the consideration and on terms and in a | 588 |
|
manner the director considers proper. The director may not operate | 589 |
|
any property as a business except as a lessor of the property. | 590 |
|
When the cost of any contract for the maintenance, protection, | 591 |
|
repair, or improvement of any property of the advisory board | 592 |
|
connected with the minority business development loan program, | 593 |
|
other than compensation for personal services, involves an | 594 |
|
expenditure of more than one thousand dollars, the director shall | 595 |
|
enter into a written contract with the lowest and best bidder | 596 |
|
after advertisement for not less than four consecutive weeks in a | 597 |
|
newspaper of general circulation in the county where the contract, | 598 |
|
or some substantial part of it, is to be performed, and in other | 599 |
|
publications as the director determines. The notice shall state | 600 |
|
the general character of the work and the general character of the | 601 |
|
materials to be furnished, the place where plans and | 602 |
|
specifications for the work and materials may be examined, and the | 603 |
|
time and place of receiving bids. | 604 |
| (3) Each bid for a contract, except as provided in division | 609 |
|
(G)(2) of this section, shall contain the full name of every | 610 |
|
person interested in it and shall be accompanied by a bond or | 611 |
|
certified check on a solvent bank, in the amount of ten per cent | 612 |
|
of the bid, that if the bid is accepted a contract will be entered | 613 |
|
into and the performance of its proposal secured. The director may | 614 |
|
reject any or all bids. A bond with good and sufficient surety, | 615 |
|
approved by the director, shall be required of all contractors in | 616 |
|
an amount equal to at least one hundred per cent of the contract | 617 |
|
price, conditioned upon faithful performance of the contract. | 618 |
| Sec. 122.88. (A) There is hereby created in the state | 659 |
|
treasury the minority and small business bonding fund, consisting | 660 |
|
of moneys deposited or credited to it pursuant to section 169.05 | 661 |
|
of the Revised Code; all grants, gifts, and contributions received | 662 |
|
pursuant to division (B)(9) of section 122.74 of the Revised Code; | 663 |
|
all moneys recovered following defaults; and any other moneys | 664 |
|
obtained by the director of development services for the purposes | 665 |
|
of sections 122.87 to 122.90 of the Revised Code. The fund shall | 666 |
|
be administered by the director. Moneys in the fund shall be held | 667 |
|
in trust for the purposes of sections 122.87 to 122.90 of the | 668 |
|
Revised Code. | 669 |
| (B) Any claims against the state arising from defaults shall | 670 |
|
be payable from the minority and small business bonding program | 671 |
|
administrative and loss reserve fund as provided in division (C) | 672 |
|
of this section or from the minority and small business bonding | 673 |
|
fund. Nothing in sections 122.87 to 122.90 of the Revised Code | 674 |
|
grants or pledges to any obligee or other person any state moneys | 675 |
|
other than the moneys in the minority and small business bonding | 676 |
|
program administrative and loss reserve fund or the minority and | 677 |
|
small business bonding fund, or moneys available to the minority | 678 |
| and small business bonding fund upon request of the director in | 679 |
|
accordance with division (B) of section 169.05 of the Revised | 680 |
|
Code. | 681 |
| (C) There is hereby created in the state treasury the | 682 |
|
minority and small business bonding program administrative and | 683 |
|
loss reserve fund, consisting of all premiums charged and | 684 |
collected in accordance with sectionsections 122.89 and 122.891 | 685 |
|
of the Revised Code and any interest income earned from the moneys | 686 |
|
in the minority
and small business bonding fund. All expenses of | 687 |
the director and, the minority development financing advisory | 688 |
|
board, and the small business development financing advisory board | 689 |
|
in carrying out the purposes of sections 122.87 to 122.90 of the | 690 |
|
Revised Code shall be paid from the minority and small business | 691 |
|
bonding program administrative and loss reserve fund. | 692 |
| Any moneys to the credit of the minority and small business | 693 |
|
bonding program administrative and loss reserve fund in excess of | 694 |
|
the amount necessary to fund the appropriation authority for the | 695 |
|
minority and small business bonding program administrative and | 696 |
|
loss reserve fund shall be held as a loss reserve to pay claims | 697 |
|
arising from defaults on surety bonds underwritten in accordance | 698 |
|
with section 122.89 or 122.891 of the Revised Code or guaranteed | 699 |
|
in accordance with section 122.90 of the Revised Code. If the | 700 |
|
balance of funds in the minority and small business bonding | 701 |
|
program administrative and loss reserve fund is insufficient to | 702 |
|
pay a claim against the state arising from default, then such | 703 |
|
claim shall be payable from the minority and small business | 704 |
|
bonding fund. | 705 |
| Sec. 122.89. (A) The director of development services may | 706 |
|
execute bonds as surety for minority businesses as principals, on | 707 |
|
contracts with the state, any political subdivision or | 708 |
|
instrumentality thereof, or any person as the obligee. The | 709 |
|
director as surety may exercise all the rights and powers of a | 710 |
|
company authorized by the department of insurance to execute bonds | 711 |
|
as surety but shall not be subject to any requirements of a surety | 712 |
|
company under Title XXXIX of the Revised Code nor to any rules of | 713 |
|
the department of insurance. | 714 |
| (B) The director, with the advice of the minority development | 715 |
|
financing advisory board, shall adopt rules under Chapter 119. of | 716 |
|
the Revised Code establishing procedures for application for | 717 |
|
surety bonds by minority businesses and for review and approval of | 718 |
|
applications. The board shall review each application in | 719 |
|
accordance with the rules and, based on the bond worthiness of | 720 |
|
each applicant, shall refer all qualified applicants to the | 721 |
|
director. Based on the recommendation of the board, the director | 722 |
|
shall determine whether or not the applicant shall receive | 723 |
|
bonding.
The rules shall establish the maximum amount of any bond | 724 |
|
issued at two million dollars. | 725 |
| (1) For the first contract that a minority business or EDGE | 753 |
|
business enterprise enters into with the state or with any | 754 |
|
particular instrumentality of the state, the minority business or | 755 |
|
EDGE business enterprise may bid or enter into a contract valued | 756 |
|
at twenty-five thousand dollars or less without being required to | 757 |
|
provide a bond, but only if the minority business or EDGE business | 758 |
|
enterprise is participating in a qualified contractor assistance | 759 |
|
program or has successfully completed a qualified contractor | 760 |
assistance program after the effective date of this amendment | 761 |
| October 16, 2009; | 762 |
| (2) After the state or any particular instrumentality of the | 763 |
|
state has accepted the first contract as completed and all | 764 |
|
subcontractors and suppliers on the contract have been paid, the | 765 |
|
minority business or EDGE business enterprise may bid or enter | 766 |
|
into a second contract with the state or with that particular | 767 |
|
instrumentality of the state valued at fifty thousand dollars or | 768 |
|
less without being required to provide a bond, but only if the | 769 |
|
minority business or EDGE business enterprise is participating in | 770 |
|
a qualified contractor assistance program or has successfully | 771 |
completed a qualified contractor assistance program after the | 772 |
effective date of this amendmentOctober 16, 2009; | 773 |
| (3) After the state or any particular instrumentality of the | 774 |
|
state has accepted the second contract as completed and all | 775 |
|
subcontractors and suppliers on the contract have been paid, the | 776 |
|
minority business or EDGE business enterprise may bid or enter | 777 |
|
into a third contract with the state or with that particular | 778 |
|
instrumentality of the state valued at one hundred thousand | 779 |
|
dollars or less without being required to provide a bond, but only | 780 |
|
if the minority business or EDGE business enterprise has | 781 |
|
successfully completed a qualified contractor assistance program | 782 |
after the effective date of this amendmentOctober 16, 2009; | 783 |
| (4) After the state or any particular instrumentality of the | 784 |
|
state has accepted the third contract as completed and all | 785 |
|
subcontractors and suppliers on the contract have been paid, the | 786 |
|
minority business or EDGE business enterprise may bid or enter | 787 |
|
into a fourth contract with the state or with that particular | 788 |
|
instrumentality of the state valued at three hundred thousand | 789 |
|
dollars or less without being required to provide a bond, but only | 790 |
|
if the minority business or EDGE business enterprise has | 791 |
|
successfully completed a qualified contractor assistance program | 792 |
after the effective date of this amendmentOctober 16, 2009; | 793 |
| (5) After the state or any instrumentality of the state has | 794 |
|
accepted the fourth contract as completed and all subcontractors | 795 |
|
and suppliers on the contract have been paid, upon a showing that | 796 |
|
with respect to a contract valued at four hundred thousand dollars | 797 |
|
or less with the state or with any particular instrumentality of | 798 |
|
the state, that the minority business or EDGE business enterprise | 799 |
|
either has been denied a bond by two surety companies or that the | 800 |
|
minority business or EDGE business enterprise has applied to two | 801 |
|
surety companies for a bond and, at the expiration of sixty days | 802 |
|
after making the application, has neither received nor been denied | 803 |
|
a bond, the minority business or EDGE business enterprise may | 804 |
|
repeat its participation in the unbonded state contractor program. | 805 |
|
Under no circumstances shall a minority business or EDGE business | 806 |
|
enterprise be permitted to participate in the unbonded state | 807 |
|
contractor program more than twice. | 808 |
| (1) For the first contract that the minority business or EDGE | 814 |
|
business enterprise enters into with any particular political | 815 |
|
subdivision of the state or with any particular instrumentality of | 816 |
|
a political subdivision, the minority business or EDGE business | 817 |
|
enterprise may bid or enter into a contract valued at twenty-five | 818 |
|
thousand dollars or less without being required to provide a bond, | 819 |
|
but only if the minority business or EDGE business enterprise is | 820 |
|
participating in a qualified contractor assistance program or has | 821 |
|
successfully completed a qualified contractor assistance program | 822 |
after the effective date of this amendmentOctober 16, 2009; | 823 |
| (2) After any political subdivision of the state or any | 824 |
|
instrumentality of a political subdivision has accepted the first | 825 |
|
contract as completed and all subcontractors and suppliers on the | 826 |
|
contract have been paid, the minority business or EDGE business | 827 |
|
enterprise may bid or enter into a second contract with that | 828 |
|
particular political subdivision of the state or with that | 829 |
|
particular instrumentality of a political subdivision valued at | 830 |
|
fifty thousand dollars or less without being required to provide a | 831 |
|
bond, but only if the minority business or EDGE business | 832 |
|
enterprise is participating in a qualified contractor assistance | 833 |
|
program or has successfully completed a qualified contractor | 834 |
assistance program after the effective date of this amendment | 835 |
| October 16, 2009; | 836 |
| (3) After any political subdivision of the state or any | 837 |
|
instrumentality of a political subdivision has accepted the second | 838 |
|
contract as completed and all subcontractors and suppliers on the | 839 |
|
contract have been paid, the minority business or EDGE business | 840 |
|
enterprise may bid or enter into a third contract with that | 841 |
|
particular political subdivision of the state or with that | 842 |
|
particular instrumentality of a political subdivision valued at | 843 |
|
one hundred thousand dollars or less without being required to | 844 |
|
provide a bond, but only if the minority business or EDGE business | 845 |
|
enterprise has successfully completed a qualified contractor | 846 |
assistance program after the effective date of this amendment | 847 |
| October 16, 2009; | 848 |
| (4) After any political subdivision of the state or any | 849 |
|
instrumentality of a political subdivision has accepted the third | 850 |
|
contract as completed and all subcontractors and suppliers on the | 851 |
|
contract have been paid, the minority business or EDGE business | 852 |
|
enterprise may bid or enter into a fourth contract with that | 853 |
|
particular political subdivision of the state or with that | 854 |
|
particular instrumentality of a political subdivision valued at | 855 |
|
two hundred thousand dollars or less without being required to | 856 |
|
provide a bond, but only if the minority business or EDGE business | 857 |
|
enterprise has successfully completed a qualified contractor | 858 |
assistance program after the effective date of this amendment | 859 |
| October 16, 2009; | 860 |
| (5) After any political subdivision of the state or any | 861 |
|
instrumentality of a political subdivision has accepted the fourth | 862 |
|
contract as completed and all subcontractors and suppliers on the | 863 |
|
contract have been paid, upon a showing that with respect to a | 864 |
|
contract valued at three hundred thousand dollars or less with any | 865 |
|
political subdivision of the state or any instrumentality of a | 866 |
|
political subdivision, that the minority business or EDGE business | 867 |
|
enterprise either has been denied a bond by two surety companies | 868 |
|
or that the minority business or EDGE business enterprise has | 869 |
|
applied to two surety companies for a bond and, at the expiration | 870 |
|
of sixty days after making the application, has neither received | 871 |
|
nor been denied a bond, the minority business or EDGE business | 872 |
|
enterprise may repeat its participation in the unbonded political | 873 |
|
subdivision contractor program. Under no circumstances shall a | 874 |
|
minority business or EDGE business enterprise be permitted to | 875 |
|
participate in the unbonded political subdivision contractor | 876 |
|
program more than twice. | 877 |
| (I) Notwithstanding any provision of the Revised Code to the | 878 |
|
contrary, if a minority business or EDGE business enterprise has | 879 |
|
entered into two or more contracts with the state or with any | 880 |
|
instrumentality of the state, the minority business or EDGE | 881 |
|
business enterprise may bid or enter into a contract with a | 882 |
|
political subdivision of the state or with any instrumentality of | 883 |
|
a political subdivision valued at the level at which the minority | 884 |
|
business or EDGE business enterprise would qualify if entering | 885 |
|
into an additional contract with the state. | 886 |
| (J) The director of development services shall coordinate and | 887 |
|
oversee the unbonded state contractor program described in | 888 |
|
division (G) of this section, the unbonded political subdivision | 889 |
|
contractor program described in division (H) of this section, and | 890 |
|
the approval of a qualified contractor assistance program. The | 891 |
|
director shall prepare an annual report and submit it to the | 892 |
|
governor and the general assembly on or before the first day of | 893 |
|
February that includes the following: information on the | 894 |
|
director's activities for the preceding calendar year regarding | 895 |
|
the unbonded state contractor program, the unbonded political | 896 |
|
subdivision contractor program, and the qualified contractor | 897 |
|
assistance program; a summary and description of the operations | 898 |
|
and activities of these programs; an assessment of the | 899 |
|
achievements of these programs; and a recommendation as to whether | 900 |
|
these programs need to continue. | 901 |
| (B) The director may execute bonds as surety for small | 933 |
|
businesses as principals on contracts with the state or | 934 |
|
instrumentality thereof, a political subdivision or | 935 |
|
instrumentality thereof, or any person as the obligee. The | 936 |
|
director as surety may exercise all the rights and powers of a | 937 |
|
company authorized by the department of insurance to execute bonds | 938 |
|
as surety, but shall not be subject to any requirements of a | 939 |
|
surety company under Title XXXIX of the Revised Code or to any | 940 |
|
rules of the department or superintendent of insurance. | 941 |
| (C) The director, with the advice of the small business | 942 |
|
development financing advisory board, shall adopt rules under | 943 |
|
Chapter 119. of the Revised Code establishing procedures whereby | 944 |
|
small businesses shall apply for surety bonds, and for the review | 945 |
|
and approval of applications. The board shall review each | 946 |
|
application in accordance with the rules and, based upon the bond | 947 |
|
worthiness of each applicant, shall refer all qualified applicants | 948 |
|
to the director. Based on the recommendation of the board, the | 949 |
|
director shall determine whether or not the applicant is entitled | 950 |
|
to receive bonding. The rules shall establish the maximum amount | 951 |
|
of any bond issued at two million dollars. | 952 |
| (1) For the first contract that a small business enters into | 978 |
|
with the state or with any particular instrumentality of the | 979 |
|
state, the small business may bid or enter into a contract valued | 980 |
|
at twenty-five thousand dollars or less without being required to | 981 |
|
provide a bond, but only if the small business is participating in | 982 |
|
a qualified contractor assistance program or has successfully | 983 |
|
completed a qualified contractor assistance program after the | 984 |
|
effective date of this section. | 985 |
| (2) After the state or the particular instrumentality of the | 986 |
|
state has accepted the first contract as completed and all | 987 |
|
subcontractors and suppliers on the contract have been paid, the | 988 |
|
small business may bid or enter into a second contract with the | 989 |
|
state or with that particular instrumentality of the state valued | 990 |
|
at fifty thousand dollars or less without being required to | 991 |
|
provide a bond, but only if the small business is participating in | 992 |
|
a qualified contractor assistance program or has successfully | 993 |
|
completed a qualified contractor assistance program after the | 994 |
|
effective date of this section. | 995 |
| (3) After the state or the particular instrumentality of the | 996 |
|
state has accepted the second contract as completed and all | 997 |
|
subcontractors and suppliers on the contract have been paid, the | 998 |
|
small business may bid or enter into a third contract with the | 999 |
|
state or with that particular instrumentality of the state valued | 1000 |
|
at one hundred thousand dollars or less without being required to | 1001 |
|
provide a bond, but only if the small business has successfully | 1002 |
|
completed a qualified contractor assistance program after the | 1003 |
|
effective date of this section. | 1004 |
| (4) After the state or the particular instrumentality of the | 1005 |
|
state has accepted the third contract as completed and all | 1006 |
|
subcontractors and suppliers on the contract have been paid, the | 1007 |
|
small business may bid or enter into a fourth contract with the | 1008 |
|
state or with that particular instrumentality of the state valued | 1009 |
|
at three hundred thousand dollars or less without being required | 1010 |
|
to provide a bond, but only if the small business has successfully | 1011 |
|
completed a qualified contractor assistance program after the | 1012 |
|
effective date of this section. | 1013 |
| (5) After the state or the instrumentality of the state has | 1014 |
|
accepted the fourth contract as completed and all subcontractors | 1015 |
|
and suppliers on the contract have been paid, upon a showing that | 1016 |
|
with respect to a contract valued at four hundred thousand dollars | 1017 |
|
or less with the state or with any particular instrumentality of | 1018 |
|
the state, that the small business either has been denied a bond | 1019 |
|
by two surety companies or that the small business has applied to | 1020 |
|
two surety companies for a bond and, at the expiration of sixty | 1021 |
|
days after making the application, has neither received nor been | 1022 |
|
denied a bond, the small business may repeat its participation in | 1023 |
|
the unbonded state contractor program. Under no circumstances | 1024 |
|
shall a small business be permitted to participate in the unbonded | 1025 |
|
state contractor program more than twice. | 1026 |
| (1) For the first contract that the small business enters | 1032 |
|
into with any particular political subdivision of the state or | 1033 |
|
with any particular instrumentality of a political subdivision, | 1034 |
|
the small business may bid or enter into a contract valued at | 1035 |
|
twenty-five thousand dollars or less without being required to | 1036 |
|
provide a bond, but only if the small business is participating in | 1037 |
|
a qualified contractor assistance program or has successfully | 1038 |
|
completed a qualified contractor assistance program after the | 1039 |
|
effective date of this section. | 1040 |
| (2) After the political subdivision or the instrumentality of | 1041 |
|
a political subdivision has accepted the first contract as | 1042 |
|
completed and all subcontractors and suppliers on the contract | 1043 |
|
have been paid, the small business may bid or enter into a second | 1044 |
|
contract with that particular political subdivision or with that | 1045 |
|
particular instrumentality of a political subdivision valued at | 1046 |
|
fifty thousand dollars or less without being required to provide a | 1047 |
|
bond, but only if the small business is participating in a | 1048 |
|
qualified contractor assistance program or has successfully | 1049 |
|
completed a qualified contractor assistance program after the | 1050 |
|
effective date of this section. | 1051 |
| (3) After the political subdivision or the instrumentality of | 1052 |
|
a political subdivision has accepted the second contract as | 1053 |
|
completed and all subcontractors and suppliers on the contract | 1054 |
|
have been paid, the small business may bid or enter into a third | 1055 |
|
contract with that particular political subdivision or with that | 1056 |
|
particular instrumentality of a political subdivision valued at | 1057 |
|
one hundred thousand dollars or less without being required to | 1058 |
|
provide a bond, but only if the small business has successfully | 1059 |
|
completed a qualified contractor assistance program after the | 1060 |
|
effective date of this section. | 1061 |
| (4) After the political subdivision or the instrumentality of | 1062 |
|
a political subdivision has accepted the third contract as | 1063 |
|
completed and all subcontractors and suppliers on the contract | 1064 |
|
have been paid, the small business may bid or enter into a fourth | 1065 |
|
contract with that particular political subdivision of the state | 1066 |
|
or with that particular instrumentality of a political subdivision | 1067 |
|
valued at two hundred thousand dollars or less without being | 1068 |
|
required to provide a bond, but only if the small business has | 1069 |
|
successfully completed a qualified contractor assistance program | 1070 |
|
after the effective date of this section. | 1071 |
| (5) After the political subdivision or the instrumentality of | 1072 |
|
a political subdivision has accepted the fourth contract as | 1073 |
|
completed and all subcontractors and suppliers on the contract | 1074 |
|
have been paid, upon a showing that with respect to a contract | 1075 |
|
valued at three hundred thousand dollars or less with any | 1076 |
|
political subdivision or any instrumentality of a political | 1077 |
|
subdivision, that the small business either has been denied a bond | 1078 |
|
by two surety companies or that the small business has applied to | 1079 |
|
two surety companies for a bond and, at the expiration of sixty | 1080 |
|
days after making the application, has neither received nor been | 1081 |
|
denied a bond, the small business may repeat its participation in | 1082 |
|
the unbonded political subdivision contractor program. Under no | 1083 |
|
circumstances shall a small business be permitted to participate | 1084 |
|
in the unbonded political subdivision contractor program more than | 1085 |
|
twice. | 1086 |
| (K) The director of development services shall coordinate and | 1094 |
|
oversee the unbonded state contractor program described in | 1095 |
|
division (H) of this section, the unbonded political subdivision | 1096 |
|
contractor program described in division (I) of this section, and | 1097 |
|
the approval of a qualified contractor assistance program. The | 1098 |
|
director shall prepare an annual report and submit it to the | 1099 |
|
governor and the general assembly on or before the first day of | 1100 |
|
February that includes the following: information on the | 1101 |
|
director's activities for the preceding calendar year regarding | 1102 |
|
the unbonded state contractor program, the unbonded political | 1103 |
|
subdivision contractor program, and the qualified contractor | 1104 |
|
assistance program; a summary and description of the operations | 1105 |
|
and activities of these programs; an assessment of the | 1106 |
|
achievements of these programs; and a recommendation as to whether | 1107 |
|
these programs need to continue. | 1108 |
| Sec. 122.90. (A) The director of development services may | 1109 |
|
guarantee bonds executed by sureties for minority businesses and | 1110 |
|
EDGE business enterprises certified under section 123.152 of the | 1111 |
|
Revised Code as principals on contracts with the state, any | 1112 |
|
political subdivision or instrumentality, or any person as the | 1113 |
|
obligee. The director, as guarantor, may exercise all the rights | 1114 |
|
and powers of a company authorized by the department of insurance | 1115 |
|
to guarantee bonds under Chapter 3929. of the Revised Code but | 1116 |
|
otherwise is not subject to any laws related to a guaranty company | 1117 |
|
under Title XXXIX of the Revised Code nor to any rules of the | 1118 |
|
department of insurance. | 1119 |
(E) The director of development, with controlling board | 1136 |
|
approval, may approve one application per fiscal year from each | 1137 |
|
surety bond company for bond guarantees in an amount requested to | 1138 |
|
support one fiscal year of that company's activity under this | 1139 |
|
section. A surety bond company that applies for a bond guarantee | 1140 |
|
under this division, whether or not the guarantee is approved, is | 1141 |
|
not restricted from also applying for individual bond guarantees | 1142 |
|
under division (A) of this section. | 1143 |
| (E) "E85 blend fuel" means fuel containing eighty-five per | 1174 |
cent or more ethanol as defined in section 5733.46122.075 of the | 1175 |
|
Revised Code or containing any other percentage of not less than | 1176 |
|
seventy per cent ethanol if the United States department of energy | 1177 |
|
determines, by rule, that the lower percentage is necessary to | 1178 |
|
provide for the requirements of cold start, safety, or vehicle | 1179 |
|
functions, and that meets the American society for testing and | 1180 |
|
materials specification for E85 blend fuel and any other standards | 1181 |
|
that the director of administrative services adopts by rule. | 1182 |
| (F) "Law enforcement officer" means an officer, agent, or | 1183 |
|
employee of a state agency upon whom, by statute, a duty to | 1184 |
|
conserve the peace or to enforce all or certain laws is imposed | 1185 |
|
and the authority to arrest violators is conferred, within the | 1186 |
|
limits of that statutory duty and authority, but does not include | 1187 |
|
such an officer, agent, or employee if that duty and authority is | 1188 |
|
location specific. | 1189 |
| (I) "State agency" means every organized body, office, board, | 1204 |
|
authority, commission, or agency established by the laws of the | 1205 |
|
state for the exercise of any governmental or quasi-governmental | 1206 |
|
function of state government regardless of the funding source for | 1207 |
|
that entity, other than any state institution of higher education, | 1208 |
|
the office of the governor, lieutenant governor, auditor of state, | 1209 |
|
treasurer of state, secretary of state, or attorney general, the | 1210 |
|
general assembly or any legislative agency, the courts or any | 1211 |
|
judicial agency, or any state retirement system or retirement | 1212 |
|
program established by or referenced in the Revised Code. | 1213 |
| Sec. 169.05. (A) Every holder required to file a report | 1216 |
|
under section 169.03 of the Revised Code shall, at the time of | 1217 |
|
filing, pay to the director of commerce ten per cent of the | 1218 |
|
aggregate amount of unclaimed funds as shown on the report, except | 1219 |
|
for aggregate amounts of fifty dollars or less in which case one | 1220 |
|
hundred per cent shall be paid. The funds may be deposited by the | 1221 |
|
director in the state treasury to the credit of the unclaimed | 1222 |
|
funds trust fund, which is hereby created, or placed with a | 1223 |
|
financial organization. Any interest earned on money in the trust | 1224 |
|
fund shall be credited to the trust fund. The remainder of the | 1225 |
|
aggregate amount of unclaimed funds as shown on the report, plus | 1226 |
|
earnings accrued to date of payment to the director, shall, at the | 1227 |
|
option of the director, be retained by the holder or paid to the | 1228 |
|
director for deposit as agent for the mortgage funds with a | 1229 |
|
financial organization as defined in section 169.01 of the Revised | 1230 |
|
Code, with the funds to be in income-bearing accounts to the | 1231 |
|
credit of the mortgage funds, or the holder may enter into an | 1232 |
|
agreement with the director specifying the obligations of the | 1233 |
|
United States in which funds are to be invested, and agree to pay | 1234 |
|
the interest on the obligations to the state. Holders retaining | 1235 |
|
any funds not in obligations of the United States shall enter into | 1236 |
|
an agreement with the director specifying the classification of | 1237 |
|
income-bearing account in which the funds will be held and pay the | 1238 |
|
state interest on the funds at a rate equal to the prevailing | 1239 |
|
market rate for similar funds. Moneys that the holder is required | 1240 |
|
to pay to the director rather than to retain may be deposited with | 1241 |
|
the treasurer of state, or placed with a financial organization. | 1242 |
| One-half of the funds evidenced by agreements, in | 1246 |
|
income-bearing accounts, or on deposit with the treasurer of state | 1247 |
|
shall be allocated on the records of the director to the mortgage | 1248 |
|
insurance fund created by section 122.561 of the Revised Code. Out | 1249 |
|
of the remaining half, after allocation of sufficient moneys to | 1250 |
|
the minority and small business bonding fund to meet the | 1251 |
|
provisions of division (B) of this section, the remainder shall be | 1252 |
|
allocated on the records of the director to the housing | 1253 |
|
development fund created by division (A) of section 175.11 of the | 1254 |
|
Revised Code. | 1255 |
| (B) The director shall serve as agent for the director of | 1256 |
|
development services and as agent for the Ohio housing finance | 1257 |
|
agency in making deposits and withdrawals and maintaining records | 1258 |
|
pertaining to the minority and small business bonding fund created | 1259 |
|
by section 122.88 of the Revised Code, the mortgage insurance | 1260 |
|
fund, and the housing development fund created by section 175.11 | 1261 |
|
of the Revised Code. Funds from the mortgage insurance fund are | 1262 |
|
available to the director of development services when those funds | 1263 |
|
are to be disbursed to prevent or cure, or upon the occurrence of, | 1264 |
|
a default of a mortgage insured pursuant to section 122.451 of the | 1265 |
|
Revised Code. Funds from the housing development fund are | 1266 |
|
available upon request to the Ohio housing finance agency, in an | 1267 |
|
amount not to exceed the funds allocated on the records of the | 1268 |
|
director, for the purposes of section 175.05 of the Revised Code. | 1269 |
|
Funds from the minority
and small business bonding fund are | 1270 |
|
available to the director of development services upon request to | 1271 |
|
pay obligations on bonds the director writes pursuant to section | 1272 |
|
122.88 of the Revised Code; except that, unless the general | 1273 |
|
assembly authorizes additional amounts, the total maximum amount | 1274 |
|
of moneys that may be allocated to the minority and small business | 1275 |
|
bonding fund under this division is ten million dollars. | 1276 |
| When funds are to be disbursed, the appropriate agency shall | 1277 |
|
call upon the director to transfer the necessary funds to it. The | 1278 |
|
director shall first withdraw the funds paid by the holders and | 1279 |
|
deposited with the treasurer of state or in a financial | 1280 |
|
institution as agent for the funds. Whenever these funds are | 1281 |
|
inadequate to meet the request, the director shall provide for a | 1282 |
|
withdrawal of funds, within a reasonable time and in the amount | 1283 |
|
necessary to meet the request, from financial institutions in | 1284 |
|
which the funds were retained or placed by a holder and from other | 1285 |
|
holders who have retained funds, in an equitable manner as the | 1286 |
|
director prescribes. In the event that the amount to be withdrawn | 1287 |
|
from any one holder is less than five hundred dollars, the amount | 1288 |
|
to be withdrawn is at the director's discretion. The director | 1289 |
|
shall then transfer to the agency the amount of funds requested. | 1290 |
| (C) Earnings on the accounts in financial organizations to | 1304 |
|
the credit of the mortgage funds shall, at the option of the | 1305 |
|
financial organization, be credited to the accounts at times and | 1306 |
|
at rates as earnings are paid on other accounts of the same | 1307 |
|
classification held in the financial organization or paid to the | 1308 |
|
director. The director shall be notified annually, and at other | 1309 |
|
times as the director may request, of the amount of the earnings | 1310 |
|
credited to the accounts. Interest on unclaimed funds a holder | 1311 |
|
retains shall be paid to the director or credited as specified in | 1312 |
|
the agreement under which the organization retains the funds. | 1313 |
|
Interest payable to the director under an agreement to invest | 1314 |
|
unclaimed funds and obligations of the United States shall be paid | 1315 |
|
annually by the holder to the director. Any earnings or interest | 1316 |
|
the director receives under this division shall be deposited in | 1317 |
|
and credited to the mortgage funds. | 1318 |
| (A)(1) "Employer" means the state, its instrumentalities, its | 1321 |
|
political subdivisions and their instrumentalities, Indian tribes, | 1322 |
|
and any individual or type of organization including any | 1323 |
|
partnership, limited liability company, association, trust, | 1324 |
|
estate, joint-stock company, insurance company, or corporation, | 1325 |
|
whether domestic or foreign, or the receiver, trustee in | 1326 |
|
bankruptcy, trustee, or the successor thereof, or the legal | 1327 |
|
representative of a deceased person who subsequent to December 31, | 1328 |
|
1971, or in the case of political subdivisions or their | 1329 |
|
instrumentalities, subsequent to December 31, 1973: | 1330 |
| (c) Had paid, subsequent to December 31, 1977, for employment | 1341 |
|
in domestic service in a local college club, or local chapter of a | 1342 |
|
college fraternity or sorority, cash remuneration of one thousand | 1343 |
|
dollars or more in any calendar quarter in the current calendar | 1344 |
|
year or the preceding calendar year, or had paid subsequent to | 1345 |
|
December 31, 1977, for employment in domestic service in a private | 1346 |
|
home cash remuneration of one thousand dollars in any calendar | 1347 |
|
quarter in the current calendar year or the preceding calendar | 1348 |
|
year: | 1349 |
| (ii) Had at least ten individuals in employment in | 1364 |
|
agricultural labor, not including agricultural workers who are | 1365 |
|
aliens admitted to the United States to perform agricultural labor | 1366 |
|
pursuant to sections 1184(c) and 1101(a)(15)(H) of the | 1367 |
|
"Immigration and Nationality Act," 66 Stat. 163, 189, 8 U.S.C.A. | 1368 |
|
1101(a)(15)(H)(ii)(a), 1184(c), for some portion of a day in each | 1369 |
|
of the twenty different calendar weeks, in either the current or | 1370 |
|
preceding calendar year whether or not the same individual was in | 1371 |
|
employment in each day; or | 1372 |
| (2) Each individual employed to perform or to assist in | 1398 |
|
performing the work of any agent or employee of an employer is | 1399 |
|
employed by such employer for all the purposes of this chapter, | 1400 |
|
whether such individual was hired or paid directly by such | 1401 |
|
employer or by such agent or employee, provided the employer had | 1402 |
|
actual or constructive knowledge of the work. All individuals | 1403 |
|
performing services for an employer of any person in this state | 1404 |
|
who maintains two or more establishments within this state are | 1405 |
|
employed by a single employer for the purposes of this chapter. | 1406 |
| (4) An employer not otherwise subject to this chapter who | 1410 |
|
files with the director of job and family services a written | 1411 |
|
election to become an employer subject to this chapter for not | 1412 |
|
less than two calendar years shall, with the written approval of | 1413 |
|
such election by the director, become an employer subject to this | 1414 |
|
chapter to the same extent as all other employers as of the date | 1415 |
|
stated in such approval, and shall cease to be subject to this | 1416 |
|
chapter as of the first day of January of any calendar year | 1417 |
|
subsequent to such two calendar years only if at least thirty days | 1418 |
|
prior to such first day of January the employer has filed with the | 1419 |
|
director a written notice to that effect. | 1420 |
| (5) Any employer for whom services that do not constitute | 1421 |
|
employment are performed may file with the director a written | 1422 |
|
election that all such services performed by individuals in the | 1423 |
|
employer's employ in one or more distinct establishments or places | 1424 |
|
of business shall be deemed to constitute employment for all the | 1425 |
|
purposes of this chapter, for not less than two calendar years. | 1426 |
|
Upon written approval of the election by the director, such | 1427 |
|
services shall be deemed to constitute employment subject to this | 1428 |
|
chapter from and after the date stated in such approval. Such | 1429 |
|
services shall cease to be employment subject to this chapter as | 1430 |
|
of the first day of January of any calendar year subsequent to | 1431 |
|
such two calendar years only if at least thirty days prior to such | 1432 |
|
first day of January such employer has filed with the director a | 1433 |
|
written notice to that effect. | 1434 |
| (B)(1) "Employment" means service performed by an individual | 1435 |
|
for remuneration under any contract of hire, written or oral, | 1436 |
|
express or implied, including service performed in interstate | 1437 |
|
commerce and service performed by an officer of a corporation, | 1438 |
|
without regard to whether such service is executive, managerial, | 1439 |
|
or manual in nature, and without regard to whether such officer is | 1440 |
|
a stockholder or a member of the board of directors of the | 1441 |
|
corporation, unless it is shown to the satisfaction of the | 1442 |
|
director that such individual has been and will continue to be | 1443 |
|
free from direction or control over the performance of such | 1444 |
|
service, both under a contract of service and in fact. The | 1445 |
|
director shall adopt rules to define "direction or control." | 1446 |
| (a) Service performed after December 31, 1977, by an | 1448 |
|
individual in the employ of the state or any of its | 1449 |
|
instrumentalities, or any political subdivision thereof or any of | 1450 |
|
its instrumentalities or any instrumentality of more than one of | 1451 |
|
the foregoing or any instrumentality of any of the foregoing and | 1452 |
|
one or more other states or political subdivisions and without | 1453 |
|
regard to divisions (A)(1)(a) and (b) of this section, provided | 1454 |
|
that such service is excluded from employment as defined in the | 1455 |
|
"Federal Unemployment Tax Act," 53 Stat. 183, 26 U.S.C.A. 3301, | 1456 |
|
3306(c)(7) and is not excluded under division (B)(3) of this | 1457 |
|
section; or the services of employees covered by voluntary | 1458 |
|
election, as provided under divisions (A)(4) and (5) of this | 1459 |
|
section; | 1460 |
| (b) Service performed after December 31, 1971, by an | 1461 |
|
individual in the employ of a religious, charitable, educational, | 1462 |
|
or other organization which is excluded from the term "employment" | 1463 |
|
as defined in the "Federal Unemployment Tax Act," 84 Stat. 713, 26 | 1464 |
|
U.S.C.A. 3301 to 3311, solely by reason of section 26 U.S.C.A. | 1465 |
|
3306(c)(8) of that act and is not excluded under division (B)(3) | 1466 |
|
of this section; | 1467 |
| (ii) As a traveling or city salesperson, other than as an | 1479 |
|
agent-driver or commission-driver, engaged on a full-time basis in | 1480 |
|
the solicitation on behalf of and in the transmission to the | 1481 |
|
salesperson's employer or principal except for sideline sales | 1482 |
|
activities on behalf of some other person of orders from | 1483 |
|
wholesalers, retailers, contractors, or operators of hotels, | 1484 |
|
restaurants, or other similar establishments for merchandise for | 1485 |
|
resale, or supplies for use in their business operations, provided | 1486 |
|
that for the purposes of division (B)(2)(e)(ii) of this section, | 1487 |
|
the services shall be deemed employment if the contract of service | 1488 |
|
contemplates that substantially all of the services are to be | 1489 |
|
performed personally by the individual and that the individual | 1490 |
|
does not have a substantial investment in facilities used in | 1491 |
|
connection with the performance of the services other than in | 1492 |
|
facilities for transportation, and the services are not in the | 1493 |
|
nature of a single transaction that is not a part of a continuing | 1494 |
|
relationship with the person for whom the services are performed. | 1495 |
| (ii) The service is not localized in any state, but some of | 1499 |
|
the service is performed in this state and either the base of | 1500 |
|
operations, or if there is no base of operations then the place | 1501 |
|
from which such service is directed or controlled, is in this | 1502 |
|
state or the base of operations or place from which such service | 1503 |
|
is directed or controlled is not in any state in which some part | 1504 |
|
of the service is performed but the individual's residence is in | 1505 |
|
this state. | 1506 |
| (g) Service not covered under division (B)(2)(f)(ii) of this | 1507 |
|
section and performed entirely without this state, with respect to | 1508 |
|
no part of which contributions are required and paid under an | 1509 |
|
unemployment compensation law of any other state, the Virgin | 1510 |
|
Islands, Canada, or of the United States, if the individual | 1511 |
|
performing such service is a resident of this state and the | 1512 |
|
director approves the election of the employer for whom such | 1513 |
|
services are performed; or, if the individual is not a resident of | 1514 |
|
this state but the place from which the service is directed or | 1515 |
|
controlled is in this state, the entire services of such | 1516 |
|
individual shall be deemed to be employment subject to this | 1517 |
|
chapter, provided service is deemed to be localized within this | 1518 |
|
state if the service is performed entirely within this state or if | 1519 |
|
the service is performed both within and without this state but | 1520 |
|
the service performed without this state is incidental to the | 1521 |
|
individual's service within the state, for example, is temporary | 1522 |
|
or transitory in nature or consists of isolated transactions; | 1523 |
| (h) Service of an individual who is a citizen of the United | 1524 |
|
States, performed outside the United States except in Canada after | 1525 |
|
December 31, 1971, or the Virgin Islands, after December 31, 1971, | 1526 |
|
and before the first day of January of the year following that in | 1527 |
|
which the United States secretary of labor approves the Virgin | 1528 |
|
Islands law for the first time, in the employ of an American | 1529 |
|
employer, other than service which is "employment" under divisions | 1530 |
|
(B)(2)(f) and (g) of this section or similar provisions of another | 1531 |
|
state's law, if: | 1532 |
| (i) For the purposes of division (B)(2)(h) of this section, | 1547 |
|
the term "American employer" means an employer who is an | 1548 |
|
individual who is a resident of the United States; or a | 1549 |
|
partnership, if two-thirds or more of the partners are residents | 1550 |
|
of the United States; or a trust, if all of the trustees are | 1551 |
|
residents of the United States; or a corporation organized under | 1552 |
|
the laws of the United States or of any state, provided the term | 1553 |
|
"United States" includes the states, the District of Columbia, the | 1554 |
|
Commonwealth of Puerto Rico, and the Virgin Islands. | 1555 |
| (j) Notwithstanding any other provisions of divisions (B)(1) | 1556 |
|
and (2) of this section, service, except for domestic service in a | 1557 |
|
private home not covered under division (A)(1)(c) of this section, | 1558 |
|
with respect to which a tax is required to be paid under any | 1559 |
|
federal law imposing a tax against which credit may be taken for | 1560 |
|
contributions required to be paid into a state unemployment fund, | 1561 |
|
or service, except for domestic service in a private home not | 1562 |
|
covered under division (A)(1)(c) of this section, which, as a | 1563 |
|
condition for full tax credit against the tax imposed by the | 1564 |
|
"Federal Unemployment Tax Act," 84 Stat. 713, 26 U.S.C.A. 3301 to | 1565 |
|
3311, is required to be covered under this chapter. | 1566 |
| (k) Construction services performed by any individual under a | 1567 |
|
construction contract, as defined in section 4141.39 of the | 1568 |
|
Revised Code, if the director determines that the employer for | 1569 |
|
whom services are performed has the right to direct or control the | 1570 |
|
performance of the services and that the individuals who perform | 1571 |
|
the services receive remuneration for the services performed. The | 1572 |
|
director shall presume that the employer for whom services are | 1573 |
|
performed has the right to direct or control the performance of | 1574 |
|
the services if ten or more of the following criteria apply: | 1575 |
| (l) Service performed by an individual in the employ of an | 1621 |
|
Indian tribe as defined by section 4(e) of the "Indian | 1622 |
|
Self-Determination and Education Assistance Act," 88 Stat. 2204 | 1623 |
|
(1975), 25 U.S.C.A. 450b(e), including any subdivision, | 1624 |
|
subsidiary, or business enterprise wholly owned by an Indian tribe | 1625 |
|
provided that the service is excluded from employment as defined | 1626 |
|
in the "Federal Unemployment Tax Act," 53 Stat. 183 (1939), 26 | 1627 |
|
U.S.C.A. 3301 and 3306(c)(7) and is not excluded under division | 1628 |
|
(B)(3) of this section. | 1629 |
| (ii) By an individual who is enrolled at a nonprofit or | 1666 |
|
public educational institution which normally maintains a regular | 1667 |
|
faculty and curriculum and normally has a regularly organized body | 1668 |
|
of students in attendance at the place where its educational | 1669 |
|
activities are carried on as a student in a full-time program, | 1670 |
|
taken for credit at the institution, which combines academic | 1671 |
|
instruction with work experience, if the service is an integral | 1672 |
|
part of the program, and the institution has so certified to the | 1673 |
|
employer, provided that this subdivision shall not apply to | 1674 |
|
service performed in a program established for or on behalf of an | 1675 |
|
employer or group of employers. | 1676 |
| (g) Service performed for one or more principals by an | 1681 |
|
individual who is compensated on a commission basis, who in the | 1682 |
|
performance of the work is master of the individual's own time and | 1683 |
|
efforts, and whose remuneration is wholly dependent on the amount | 1684 |
|
of effort the individual chooses to expend, and which service is | 1685 |
|
not subject to the "Federal Unemployment Tax Act," 53 Stat. 183 | 1686 |
|
(1939), 26 U.S.C.A. 3301 to 3311. Service performed after December | 1687 |
|
31, 1971: | 1688 |
| (j) Service performed by an individual in the employ of any | 1717 |
|
organization exempt from income tax under section 501 of the | 1718 |
|
"Internal Revenue Code of 1954," if the remuneration for such | 1719 |
|
service does not exceed fifty dollars in any calendar quarter, or | 1720 |
|
if such service is in connection with the collection of dues or | 1721 |
|
premiums for a fraternal beneficial society, order, or association | 1722 |
|
and is performed away from the home office or is ritualistic | 1723 |
|
service in connection with any such society, order, or | 1724 |
|
association; | 1725 |
| (k) Casual labor not in the course of an employer's trade or | 1726 |
|
business; incidental service performed by an officer, appraiser, | 1727 |
|
or member of a finance committee of a bank, building and loan | 1728 |
|
association, savings and loan association, or savings association | 1729 |
|
when the remuneration for such incidental service exclusive of the | 1730 |
|
amount paid or allotted for directors' fees does not exceed sixty | 1731 |
|
dollars per calendar quarter is casual labor; | 1732 |
| (l) Service performed in the employ of a voluntary employees' | 1733 |
|
beneficial association providing for the payment of life, | 1734 |
|
sickness, accident, or other benefits to the members of such | 1735 |
|
association or their dependents or their designated beneficiaries, | 1736 |
|
if admission to a membership in such association is limited to | 1737 |
|
individuals who are officers or employees of a municipal or public | 1738 |
|
corporation, of a political subdivision of the state, or of the | 1739 |
|
United States and no part of the net earnings of such association | 1740 |
|
inures, other than through such payments, to the benefit of any | 1741 |
|
private shareholder or individual; | 1742 |
| (n) Service performed in the employ of an instrumentality | 1746 |
|
wholly owned by a foreign government if the service is of a | 1747 |
|
character similar to that performed in foreign countries by | 1748 |
|
employees of the United States or of an instrumentality thereof | 1749 |
|
and if the director finds that the secretary of state of the | 1750 |
|
United States has certified to the secretary of the treasury of | 1751 |
|
the United States that the foreign government, with respect to | 1752 |
|
whose instrumentality exemption is claimed, grants an equivalent | 1753 |
|
exemption with respect to similar service performed in the foreign | 1754 |
|
country by employees of the United States and of instrumentalities | 1755 |
|
thereof; | 1756 |
| (r) Service performed in the employ of the United States or | 1771 |
|
an instrumentality of the United States immune under the | 1772 |
|
Constitution of the United States from the contributions imposed | 1773 |
|
by this chapter, except that to the extent that congress permits | 1774 |
|
states to require any instrumentalities of the United States to | 1775 |
|
make payments into an unemployment fund under a state unemployment | 1776 |
|
compensation act, this chapter shall be applicable to such | 1777 |
|
instrumentalities and to services performed for such | 1778 |
|
instrumentalities in the same manner, to the same extent, and on | 1779 |
|
the same terms as to all other employers, individuals, and | 1780 |
|
services, provided that if this state is not certified for any | 1781 |
|
year by the proper agency of the United States under section 3304 | 1782 |
|
of the "Internal Revenue Code of 1954," the payments required of | 1783 |
|
such instrumentalities with respect to such year shall be refunded | 1784 |
|
by the director from the fund in the same manner and within the | 1785 |
|
same period as is provided in division (E) of section 4141.09 of | 1786 |
|
the Revised Code with respect to contributions erroneously | 1787 |
|
collected; | 1788 |
| (u) Service that is performed by a nonresident alien | 1808 |
|
individual for the period the individual temporarily is present in | 1809 |
|
the United States as a nonimmigrant under division (F), (J), (M), | 1810 |
|
or (Q) of section 101(a)(15) of the "Immigration and Nationality | 1811 |
|
Act," 66 Stat. 163, 8 U.S.C.A. 1101, as amended, that is excluded | 1812 |
|
under section 3306(c)(19) of the "Federal Unemployment Tax Act," | 1813 |
|
53 Stat. 183 (1939), 26 U.S.C.A. 3301 to 3311. | 1814 |
| (v) Notwithstanding any other provisions of division (B)(3) | 1815 |
|
of this section, services that are excluded under divisions | 1816 |
|
(B)(3)(g), (j), (k), and (l) of this section shall not be excluded | 1817 |
|
from employment when performed for a nonprofit organization, as | 1818 |
|
defined in division (X) of this section, or for this state or its | 1819 |
|
instrumentalities, or for a political subdivision or its | 1820 |
|
instrumentalities or for Indian tribes; | 1821 |
| (aa) Service performed after December 31, 1971, for a | 1847 |
|
nonprofit organization, this state or its instrumentalities, a | 1848 |
|
political subdivision or its instrumentalities, or an Indian tribe | 1849 |
|
as part of an unemployment work-relief or work-training program | 1850 |
|
assisted or financed in whole or in part by any federal agency or | 1851 |
|
an agency of a state or political subdivision, thereof, by an | 1852 |
|
individual receiving the work-relief or work-training. | 1853 |
| (4) If the services performed during one half or more of any | 1856 |
|
pay period by an employee for the person employing that employee | 1857 |
|
constitute employment, all the services of such employee for such | 1858 |
|
period shall be deemed to be employment; but if the services | 1859 |
|
performed during more than one half of any such pay period by an | 1860 |
|
employee for the person employing that employee do not constitute | 1861 |
|
employment, then none of the services of such employee for such | 1862 |
|
period shall be deemed to be employment. As used in division | 1863 |
|
(B)(4) of this section, "pay period" means a period, of not more | 1864 |
|
than thirty-one consecutive days, for which payment of | 1865 |
|
remuneration is ordinarily made to the employee by the person | 1866 |
|
employing that employee. Division (B)(4) of this section does not | 1867 |
|
apply to services performed in a pay period by an employee for the | 1868 |
|
person employing that employee, if any of such service is excepted | 1869 |
|
by division (B)(3)(o) of this section. | 1870 |
| (G)(1) "Wages" means remuneration paid to an employee by each | 1884 |
|
of the employee's employers with respect to employment; except | 1885 |
|
that wages shall not include that part of remuneration paid during | 1886 |
|
any calendar year to an individual by an employer or such | 1887 |
|
employer's predecessor in interest in the same business or | 1888 |
|
enterprise, which in any calendar year is in excess of eight | 1889 |
|
thousand two hundred fifty dollars on and after January 1, 1992; | 1890 |
|
eight thousand five hundred dollars on and after January 1, 1993; | 1891 |
|
eight thousand seven hundred fifty dollars on and after January 1, | 1892 |
|
1994; and nine thousand dollars on and after January 1, 1995. | 1893 |
|
Remuneration in excess of such amounts shall be deemed wages | 1894 |
|
subject to contribution to the same extent that such remuneration | 1895 |
|
is defined as wages under the "Federal Unemployment Tax Act," 84 | 1896 |
|
Stat. 714 (1970), 26 U.S.C.A. 3301 to 3311, as amended. The | 1897 |
|
remuneration paid an employee by an employer with respect to | 1898 |
|
employment in another state, upon which contributions were | 1899 |
|
required and paid by such employer under the unemployment | 1900 |
|
compensation act of such other state, shall be included as a part | 1901 |
|
of remuneration in computing the amount specified in this | 1902 |
|
division. | 1903 |
| (2) Notwithstanding division (G)(1) of this section, if, as | 1904 |
|
of the computation date for any calendar year, the director | 1905 |
|
determines that the level of the unemployment compensation fund is | 1906 |
|
sixty per cent or more below the minimum safe level as defined in | 1907 |
|
section 4141.25 of the Revised Code, then, effective the first day | 1908 |
|
of January of the following calendar year, wages subject to this | 1909 |
|
chapter shall not include that part of remuneration paid during | 1910 |
|
any calendar year to an individual by an employer or such | 1911 |
|
employer's predecessor in interest in the same business or | 1912 |
|
enterprise which is in excess of nine thousand dollars. The | 1913 |
|
increase in the dollar amount of wages subject to this chapter | 1914 |
|
under this division shall remain in effect from the date of the | 1915 |
|
director's determination pursuant to division (G)(2) of this | 1916 |
|
section and thereafter notwithstanding the fact that the level in | 1917 |
|
the fund may subsequently become less than sixty per cent below | 1918 |
|
the minimum safe level. | 1919 |
| (H)(1) "Remuneration" means all compensation for personal | 1920 |
|
services, including commissions and bonuses and the cash value of | 1921 |
|
all compensation in any medium other than cash, except that in the | 1922 |
|
case of agricultural or domestic service, "remuneration" includes | 1923 |
|
only cash remuneration. Gratuities customarily received by an | 1924 |
|
individual in the course of the individual's employment from | 1925 |
|
persons other than the individual's employer and which are | 1926 |
|
accounted for by such individual to the individual's employer are | 1927 |
|
taxable wages. | 1928 |
| (1) "Qualifying week" means any calendar week in an | 1976 |
|
individual's base period with respect to which the individual | 1977 |
|
earns or is paid remuneration in employment subject to this | 1978 |
|
chapter. A calendar week with respect to which an individual earns | 1979 |
|
remuneration but for which payment was not made within the base | 1980 |
|
period, when necessary to qualify for benefit rights, may be | 1981 |
|
considered to be a qualifying week. The number of qualifying weeks | 1982 |
|
which may be established in a calendar quarter shall not exceed | 1983 |
|
the number of calendar weeks in the quarter. | 1984 |
| (2) If an individual does not have sufficient qualifying | 1998 |
|
weeks and wages in the base period to qualify for benefit rights, | 1999 |
|
the individual's base period shall be the four most recently | 2000 |
|
completed calendar quarters preceding the first day of the | 2001 |
|
individual's benefit year. Such base period shall be known as the | 2002 |
|
"alternate base period." If information as to weeks and wages for | 2003 |
|
the most recent quarter of the alternate base period is not | 2004 |
|
available to the director from the regular quarterly reports of | 2005 |
|
wage information, which are systematically accessible, the | 2006 |
|
director may, consistent with the provisions of section 4141.28 of | 2007 |
|
the Revised Code, base the determination of eligibility for | 2008 |
|
benefits on the affidavit of the claimant with respect to weeks | 2009 |
|
and wages for that calendar quarter. The claimant shall furnish | 2010 |
|
payroll documentation, where available, in support of the | 2011 |
|
affidavit. The determination based upon the alternate base period | 2012 |
|
as it relates to the claimant's benefit rights, shall be amended | 2013 |
|
when the quarterly report of wage information from the employer is | 2014 |
|
timely received and that information causes a change in the | 2015 |
|
determination. As provided in division (B) of section 4141.28 of | 2016 |
|
the Revised Code, any benefits paid and charged to an employer's | 2017 |
|
account, based upon a claimant's affidavit, shall be adjusted | 2018 |
|
effective as of the beginning of the claimant's benefit year. No | 2019 |
|
calendar quarter in a base period or alternate base period shall | 2020 |
|
be used to establish a subsequent benefit year. | 2021 |
| (R)(1) "Benefit year" with respect to an individual means the | 2030 |
|
fifty-two week period beginning with the first day of that week | 2031 |
|
with respect to which the individual first files a valid | 2032 |
|
application for determination of benefit rights, and thereafter | 2033 |
|
the fifty-two week period beginning with the first day of that | 2034 |
|
week with respect to which the individual next files a valid | 2035 |
|
application for determination of benefit rights after the | 2036 |
|
termination of the individual's last preceding benefit year, | 2037 |
|
except that the application shall not be considered valid unless | 2038 |
|
the individual has had employment in six weeks that is subject to | 2039 |
|
this chapter or the unemployment compensation act of another | 2040 |
|
state, or the United States, and has, since the beginning of the | 2041 |
|
individual's previous benefit year, in the employment earned three | 2042 |
|
times the average weekly wage determined for the previous benefit | 2043 |
|
year. The "benefit year" of a combined wage claim, as described in | 2044 |
|
division (H) of section 4141.43 of the Revised Code, shall be the | 2045 |
|
benefit year prescribed by the law of the state in which the claim | 2046 |
|
is allowed. Any application for determination of benefit rights | 2047 |
|
made in accordance with section 4141.28 of the Revised Code is | 2048 |
|
valid if the individual filing such application is unemployed, has | 2049 |
|
been employed by an employer or employers subject to this chapter | 2050 |
|
in at least twenty qualifying weeks within the individual's base | 2051 |
|
period, and has earned or been paid remuneration at an average | 2052 |
|
weekly wage of not less than twenty-seven and one-half per cent of | 2053 |
|
the statewide average weekly wage for such weeks. For purposes of | 2054 |
|
determining whether an individual has had sufficient employment | 2055 |
|
since the beginning of the individual's previous benefit year to | 2056 |
|
file a valid application, "employment" means the performance of | 2057 |
|
services for which remuneration is payable. | 2058 |
| (2) Effective for benefit years beginning on and after | 2059 |
|
December 26, 2004, any application for determination of benefit | 2060 |
|
rights made in accordance with section 4141.28 of the Revised Code | 2061 |
|
is valid if the individual satisfies the criteria described in | 2062 |
|
division (R)(1) of this section, and if the reason for the | 2063 |
|
individual's separation from employment is not disqualifying | 2064 |
|
pursuant to division (D)(2) of section 4141.29 or section 4141.291 | 2065 |
|
of the Revised Code. A disqualification imposed pursuant to | 2066 |
|
division (D)(2) of section 4141.29 or section 4141.291 of the | 2067 |
|
Revised Code must be removed as provided in those sections as a | 2068 |
|
requirement of establishing a valid application for benefit years | 2069 |
|
beginning on and after December 26, 2004. | 2070 |
| (3) The statewide average weekly wage shall be calculated by | 2071 |
|
the director once a year based on the twelve-month period ending | 2072 |
|
the thirtieth day of June, as set forth in division (B)(3) of | 2073 |
|
section 4141.30 of the Revised Code, rounded down to the nearest | 2074 |
|
dollar. Increases or decreases in the amount of remuneration | 2075 |
|
required to have been earned or paid in order for individuals to | 2076 |
|
have filed valid applications shall become effective on Sunday of | 2077 |
|
the calendar week in which the first day of January occurs that | 2078 |
|
follows the twelve-month period ending the thirtieth day of June | 2079 |
|
upon which the calculation of the statewide average weekly wage | 2080 |
|
was based. | 2081 |
| (4) As used in this division, an individual is "unemployed" | 2082 |
|
if, with respect to the calendar week in which such application is | 2083 |
|
filed, the individual is "partially unemployed" or "totally | 2084 |
|
unemployed" as defined in this section or if, prior to filing the | 2085 |
|
application, the individual was separated from the individual's | 2086 |
|
most recent work for any reason which terminated the individual's | 2087 |
|
employee-employer relationship, or was laid off indefinitely or | 2088 |
|
for a definite period of seven or more days. | 2089 |
| (1) On a farm, in the employ of any person, in connection | 2103 |
|
with cultivating the soil, or in connection with raising or | 2104 |
|
harvesting any agricultural or horticultural commodity, including | 2105 |
|
the raising, shearing, feeding, caring for, training, and | 2106 |
|
management of livestock, bees, poultry, and fur-bearing animals | 2107 |
|
and wildlife; | 2108 |
| (3) In connection with the production or harvesting of any | 2115 |
|
commodity defined as an agricultural commodity in section 15 (g) | 2116 |
|
of the "Agricultural Marketing Act," 46 Stat. 1550 (1931), 12 | 2117 |
|
U.S.C. 1141j, as amended, or in connection with the ginning of | 2118 |
|
cotton, or in connection with the operation or maintenance of | 2119 |
|
ditches, canals, reservoirs, or waterways, not owned or operated | 2120 |
|
for profit, used exclusively for supplying and storing water for | 2121 |
|
farming purposes; | 2122 |
| (4) In the employ of the operator of a farm in handling, | 2123 |
|
planting, drying, packing, packaging, processing, freezing, | 2124 |
|
grading, storing, or delivering to storage or to market or to a | 2125 |
|
carrier for transportation to market, in its unmanufactured state, | 2126 |
|
any agricultural or horticultural commodity, but only if the | 2127 |
|
operator produced more than one half of the commodity with respect | 2128 |
|
to which such service is performed; | 2129 |
| As used in division (V) of this section, "farm" includes | 2143 |
|
stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, | 2144 |
|
plantations, ranches, nurseries, ranges, greenhouses, or other | 2145 |
|
similar structures used primarily for the raising of agricultural | 2146 |
|
or horticultural commodities and orchards. | 2147 |
| (3) For the purposes of this division, any individual who is | 2203 |
|
furnished by a crew leader to perform service in agricultural | 2204 |
|
labor for any other employer or farm operator and who is not | 2205 |
|
treated as in the employment of the crew leader under division | 2206 |
|
(BB)(2) of this section shall be treated as the employee of the | 2207 |
|
other employer or farm operator and not of the crew leader. The | 2208 |
|
other employer or farm operator shall be treated as having paid | 2209 |
|
cash remuneration to the individual in an amount equal to the | 2210 |
|
amount of cash remuneration paid to the individual by the crew | 2211 |
|
leader, either on the crew leader's own behalf or on behalf of the | 2212 |
|
other employer or farm operator, for the service in agricultural | 2213 |
|
labor performed for the other employer or farm operator. | 2214 |
| Sec. 4141.09. (A) There is hereby created an unemployment | 2261 |
|
compensation fund to be administered by the state without | 2262 |
|
liability on the part of the state beyond the amounts paid into | 2263 |
|
the fund and earned by the fund. The unemployment compensation | 2264 |
|
fund shall consist of all contributions, payments in lieu of | 2265 |
|
contributions described in sections 4141.241 and 4141.242 of the | 2266 |
|
Revised Code, reimbursements of the federal share of extended | 2267 |
|
benefits described in section 4141.301 of the Revised Code, | 2268 |
collected under sections 4141.01 to 4141.464141.57 of the Revised | 2269 |
|
Code, together with all interest earned upon any moneys deposited | 2270 |
|
with the secretary of the treasury of the United States to the | 2271 |
|
credit of the account of this state in the unemployment trust fund | 2272 |
|
established and maintained pursuant to section 904 of the "Social | 2273 |
|
Security Act," any property or securities acquired through the use | 2274 |
|
of moneys belonging to the fund, and all earnings of such property | 2275 |
|
or securities. The unemployment compensation fund shall be used to | 2276 |
|
pay benefits, short-time compensation benefits, and refunds as | 2277 |
|
provided by such sections and for no other purpose. | 2278 |
| (B) The treasurer of state shall be the custodian of the | 2279 |
|
unemployment compensation fund and shall administer such fund in | 2280 |
|
accordance with the directions of the director of job and family | 2281 |
|
services. All disbursements therefrom shall be paid by the | 2282 |
|
treasurer of state on warrants drawn by the director. Such | 2283 |
|
warrants may bear the facsimile signature of the director printed | 2284 |
|
thereon and that of a deputy or other employee of the director | 2285 |
|
charged with the duty of keeping the account of the unemployment | 2286 |
|
compensation fund and with the preparation of warrants for the | 2287 |
|
payment of benefits to the persons entitled thereto. Moneys in the | 2288 |
|
clearing and benefit accounts shall not be commingled with other | 2289 |
|
state funds, except as provided in division (C) of this section, | 2290 |
|
but shall be maintained in separate accounts on the books of the | 2291 |
|
depositary bank. Such money shall be secured by the depositary | 2292 |
|
bank to the same extent and in the same manner as required by | 2293 |
|
sections 135.01 to 135.21 of the Revised Code; and collateral | 2294 |
|
pledged for this purpose shall be kept separate and distinct from | 2295 |
|
any collateral pledged to secure other funds of this state. All | 2296 |
|
sums recovered for losses sustained by the unemployment | 2297 |
|
compensation fund shall be deposited therein. The treasurer of | 2298 |
|
state shall be liable on the treasurer's official bond for the | 2299 |
|
faithful performance of the treasurer's duties in connection with | 2300 |
|
the unemployment compensation fund, such liability to exist in | 2301 |
|
addition to any liability upon any separate bond. | 2302 |
| (C) The treasurer of state shall maintain within the | 2303 |
|
unemployment compensation fund three separate accounts which shall | 2304 |
|
be a clearing account, a trust fund account, and a benefit | 2305 |
|
account. All moneys payable to the unemployment compensation fund, | 2306 |
|
upon receipt by the director, shall be forwarded to the treasurer | 2307 |
|
of state, who shall immediately deposit them in the clearing | 2308 |
|
account. Refunds of contributions, or payments in lieu of | 2309 |
|
contributions, payable pursuant to division (E) of this section | 2310 |
|
may be paid from the clearing account upon warrants signed by a | 2311 |
|
deputy or other employee of the director charged with the duty of | 2312 |
|
keeping the record of the clearing account and with the | 2313 |
|
preparation of warrants for the payment of refunds to persons | 2314 |
|
entitled thereto. After clearance thereof, all moneys in the | 2315 |
|
clearing account shall be deposited with the secretary of the | 2316 |
|
treasury of the United States to the credit of the account of this | 2317 |
|
state in the unemployment trust fund established and maintained | 2318 |
|
pursuant to section 904 of the "Social Security Act," in | 2319 |
|
accordance with requirements of the "Federal Unemployment Tax | 2320 |
|
Act," 53 Stat. 183 (1939), 26 U.S.C.A. 3301, 3304(a)(3), any law | 2321 |
|
in this state relating to the deposit, administration, release, or | 2322 |
|
disbursement of moneys in the possession or custody of this state | 2323 |
|
to the contrary notwithstanding. The benefit account shall consist | 2324 |
|
of all moneys requisitioned from this state's account in the | 2325 |
|
unemployment trust fund. Federal funds may be deposited, at the | 2326 |
|
director's discretion, into the benefit account. Any funds | 2327 |
|
deposited into the benefit account shall be disbursed solely for | 2328 |
|
payment of benefits under a federal program administered by this | 2329 |
|
state and for no other purpose. Moneys in the clearing and benefit | 2330 |
|
accounts may be deposited by the treasurer of state, under the | 2331 |
|
direction of the director, in any bank or public depositary in | 2332 |
|
which general funds of the state may be deposited, but no public | 2333 |
|
deposit insurance charge or premium shall be paid out of the fund. | 2334 |
| (D) Moneys shall be requisitioned from this state's account | 2335 |
|
in the unemployment trust fund solely for the payment of benefits | 2336 |
|
and in accordance with regulations prescribed by the director. The | 2337 |
|
director shall requisition from the unemployment trust fund such | 2338 |
|
amounts, not exceeding the amount standing to this state's account | 2339 |
|
therein, as are deemed necessary for the payment of benefits for a | 2340 |
|
reasonable future period. Upon receipt thereof, the treasurer of | 2341 |
|
state shall deposit such moneys in the benefit account. | 2342 |
|
Expenditures of such money in the benefit account and refunds from | 2343 |
|
the clearing account shall not require specific appropriations or | 2344 |
|
other formal release by state officers of money in their custody. | 2345 |
|
Any balance of moneys requisitioned from the unemployment trust | 2346 |
|
fund which remains unclaimed or unpaid in the benefit account | 2347 |
|
after the expiration of the period for which such sums were | 2348 |
|
requisitioned shall either be deducted from estimates for and may | 2349 |
|
be utilized for the payment of benefits during succeeding periods, | 2350 |
|
or, in the discretion of the director, shall be redeposited with | 2351 |
|
the secretary of the treasury of the United States to the credit | 2352 |
|
of this state's account in the unemployment trust fund, as | 2353 |
|
provided in division (C) of this section. Unclaimed or unpaid | 2354 |
|
federal funds redeposited with the secretary of the treasury of | 2355 |
|
the United States shall be credited to the appropriate federal | 2356 |
|
account. | 2357 |
| (E) No claim for an adjustment or a refund on contribution, | 2358 |
|
payment in lieu of contributions, interest, or forfeiture alleged | 2359 |
|
to have been erroneously or illegally assessed or collected, or | 2360 |
|
alleged to have been collected without authority, and no claim for | 2361 |
|
an adjustment or a refund of any sum alleged to have been | 2362 |
|
excessive or in any manner wrongfully collected shall be allowed | 2363 |
|
unless an application, in writing, therefor is made within four | 2364 |
|
years from the date on which such payment was made. If the | 2365 |
|
director determines that such contribution, payment in lieu of | 2366 |
|
contributions, interest, or forfeiture, or any portion thereof, | 2367 |
|
was erroneously collected, the director shall allow such employer | 2368 |
|
to make an adjustment thereof without interest in connection with | 2369 |
|
subsequent contribution payments, or payments in lieu of | 2370 |
|
contributions, by the employer, or the director may refund said | 2371 |
|
amount, without interest, from the clearing account of the | 2372 |
|
unemployment compensation fund, except as provided in division (B) | 2373 |
|
of section 4141.11 of the Revised Code. For like cause and within | 2374 |
|
the same period, adjustment or refund may be so made on the | 2375 |
|
director's own initiative. An overpayment of contribution, payment | 2376 |
|
in lieu of contributions, interest, or forfeiture for which an | 2377 |
|
employer has not made application for refund prior to the date of | 2378 |
|
sale of the employer's business shall accrue to the employer's | 2379 |
|
successor in interest. | 2380 |
| An application for an adjustment or a refund, or any portion | 2381 |
|
thereof, that is rejected is binding upon the employer unless, | 2382 |
|
within thirty days after the mailing of a written notice of | 2383 |
|
rejection to the employer's last known address, or, in the absence | 2384 |
|
of mailing of such notice, within thirty days after the delivery | 2385 |
|
of such notice, the employer files an application for a review and | 2386 |
|
redetermination setting forth the reasons therefor. The director | 2387 |
|
shall promptly examine the application for review and | 2388 |
|
redetermination, and if a review is granted, the employer shall be | 2389 |
|
promptly notified thereof, and shall be granted an opportunity for | 2390 |
|
a prompt hearing. | 2391 |
| (F) If the director finds that contributions have been paid | 2392 |
|
to the director in error, and that such contributions should have | 2393 |
|
been paid to a department of another state or of the United States | 2394 |
|
charged with the administration of an unemployment compensation | 2395 |
|
law, the director may upon request by such department or upon the | 2396 |
|
director's own initiative transfer to such department the amount | 2397 |
|
of such contributions, less any benefits paid to claimants whose | 2398 |
|
wages were the basis for such contributions. The director may | 2399 |
|
request and receive from such department any contributions or | 2400 |
|
adjusted contributions paid in error to such department which | 2401 |
|
should have been paid to the director. | 2402 |
| (G) In accordance with section 303(c)(3) of the Social | 2403 |
|
Security Act, and section 3304(a)(17) of the Internal Revenue Code | 2404 |
|
of 1954 for continuing certification of Ohio unemployment | 2405 |
|
compensation laws for administrative grants and for tax credits, | 2406 |
|
any interest required to be paid on advances under Title XII of | 2407 |
|
the Social Security Act shall be paid in a timely manner and shall | 2408 |
|
not be paid, directly or indirectly, by an equivalent reduction in | 2409 |
|
the Ohio unemployment taxes or otherwise, by the state from | 2410 |
|
amounts in the unemployment compensation fund. | 2411 |
| (H) The treasurer of state, under the direction of the | 2412 |
|
director and in accordance with the "Cash Management Improvement | 2413 |
|
Act of 1990," 104 Stat. 1061, 31 U.S.C.A. 335, 6503, shall deposit | 2414 |
|
amounts of interest earned by the state on funds in the benefit | 2415 |
|
account established pursuant to division (C) of this section into | 2416 |
|
the department of job and family services banking fees fund, which | 2417 |
|
is hereby created in the state treasury for the purpose of paying | 2418 |
|
related banking costs incurred by the state for the period for | 2419 |
|
which the interest is calculated, except that if the deposited | 2420 |
|
interest exceeds the banking costs incurred by the state for the | 2421 |
|
period for which the interest is calculated, the treasurer of | 2422 |
|
state shall deposit the excess interest into the unemployment | 2423 |
|
trust fund. | 2424 |
| (I) The treasurer of state, under the direction of the | 2425 |
|
director, shall deposit federal funds received by the director for | 2426 |
|
training and administration and for payment of benefits, job | 2427 |
|
search, relocation, transportation, and subsistence allowances | 2428 |
|
pursuant to the "Trade Act of 1974," 88 Stat. 1978, 19 U.S.C.A. | 2429 |
|
2101, as amended; the "North American Free Trade Agreement | 2430 |
|
Implementation Act," 107 Stat. 2057 (1993), 19 U.S.C.A. 3301, as | 2431 |
|
amended; and the "Trade Act of 2002," 116 Stat. 993, 19 U.S.C.A. | 2432 |
|
3801, as amended, into the Trade Act training and administration | 2433 |
|
account, which is hereby created for the purpose of making | 2434 |
|
payments specified under those acts. The treasurer of state, under | 2435 |
|
the direction of the director, may transfer funds from the Trade | 2436 |
|
Act training and administration account to the benefit account for | 2437 |
|
the purpose of making any payments directly to claimants for | 2438 |
|
benefits, job search, relocation, transportation, and subsistence | 2439 |
|
allowances, as specified by those acts. | 2440 |
| Sec. 4141.241. (A)(1) Any nonprofit organization described | 2441 |
|
in division (X) of section 4141.01 of the Revised Code, which | 2442 |
|
becomes subject to this chapter on or after January 1, 1972, shall | 2443 |
|
pay contributions under section 4141.25 of the Revised Code, | 2444 |
|
unless it elects, in accordance with this division, to pay to the | 2445 |
|
director of job and family services for deposit in the | 2446 |
|
unemployment compensation fund an amount in lieu of contributions | 2447 |
|
equal to the amount of regular benefits plus one half of extended | 2448 |
|
benefits paid from that fund that is attributable to service in | 2449 |
|
the employ of the nonprofit organization to individuals whose | 2450 |
|
service, during the base period of the claims, was within the | 2451 |
|
effective period of such election. | 2452 |
| (2) Any nonprofit organization which becomes subject to this | 2453 |
|
chapter after January 1, 1972, may elect to become liable for | 2454 |
|
payments in lieu of contributions for a period of not less than | 2455 |
|
the remainder of that calendar year and the next calendar year, | 2456 |
|
beginning with the date on which such subjectivity begins, by | 2457 |
|
filing a written notice of its election with the director not | 2458 |
|
later than thirty days immediately following the date of the | 2459 |
|
determination of such subjectivity. | 2460 |
| (4) Any nonprofit organization which has been paying | 2468 |
|
contributions for a period subsequent to January 1, 1972, may | 2469 |
|
change to a reimbursable basis by filing with the director, not | 2470 |
|
later than thirty days prior to the beginning of any calendar | 2471 |
|
year, a written notice of election to become liable for payments | 2472 |
|
in lieu of contributions. The election shall not be terminable by | 2473 |
|
the organization during that calendar year and the next calendar | 2474 |
|
year. | 2475 |
| (5) The director, in accordance with any rules the director | 2476 |
|
prescribes, shall notify each nonprofit organization of any | 2477 |
|
determination which the director may make of its status as an | 2478 |
|
employer and of the effective date of any election which it makes | 2479 |
|
and of any termination of the election. Any determinations shall | 2480 |
|
be subject to reconsideration, appeal, and review in accordance | 2481 |
|
with section 4141.26 of the Revised Code. | 2482 |
(B) Except as provided in division (I)(J) of section 4141.29 | 2483 |
|
of the Revised Code, benefits based on service with a nonprofit | 2484 |
|
organization granted a reimbursing status under this section shall | 2485 |
|
be payable in the same amount, on the same terms, and subject to | 2486 |
|
the same conditions, as benefits payable on the basis of other | 2487 |
|
service subject to this chapter. Payments in lieu of contributions | 2488 |
|
shall be made in accordance with this division and division (D) of | 2489 |
|
section 4141.24 of the Revised Code. | 2490 |
| (1)(a) At the end of each calendar quarter, or at the end of | 2491 |
|
any other period as determined by the director under division | 2492 |
|
(D)(4) of section 4141.24 of the Revised Code, the director shall | 2493 |
|
bill each nonprofit organization or group of such organizations | 2494 |
|
which has elected to make payments in lieu of contributions for an | 2495 |
|
amount equal to the full amount of regular benefits plus one half | 2496 |
|
of the amount of extended benefits paid during such quarter or | 2497 |
|
other prescribed period which is attributable to service in the | 2498 |
|
employ of such organization. | 2499 |
| (b) In the computation of the amount of benefits to be | 2500 |
|
charged to employers liable for payments in lieu of contributions, | 2501 |
|
all benefits attributable to service described in division | 2502 |
|
(B)(1)(a) of this section shall be computed and charged to such | 2503 |
|
organization as described in division (D) of section 4141.24 of | 2504 |
|
the Revised Code, and, except as provided in division (D)(2) of | 2505 |
|
section 4141.24 of the Revised Code, no portion of the amount may | 2506 |
|
be charged to the mutualized account established by division (B) | 2507 |
|
of section 4141.25 of the Revised Code. | 2508 |
| (c) The director may prescribe regulations under which | 2509 |
|
organizations, which have elected to make payments in lieu of | 2510 |
|
contributions may request permission to make such payments in | 2511 |
|
equal installments throughout the year with an adjustment at the | 2512 |
|
end of the year for any excess or shortage of the amount of such | 2513 |
|
installment payments compared with the total amount of benefits | 2514 |
|
actually charged the organization's account during the year. In | 2515 |
|
making any adjustment, where the total installment payments are | 2516 |
|
less than the actual benefits charged, the organization shall be | 2517 |
|
liable for payment of the unpaid balance in accordance with | 2518 |
|
division (B)(2) of this section. If the total installment payments | 2519 |
|
exceed the actual benefits charged, all or part of the excess may, | 2520 |
|
at the discretion of the director, be refunded or retained in the | 2521 |
|
fund as part of the payments which may be required in the next | 2522 |
|
year. | 2523 |
| (5) Past-due payments of amounts in lieu of contributions | 2538 |
|
shall be subject to the same interest rates and collection | 2539 |
|
procedures that apply to past-due contributions under sections | 2540 |
|
4141.23 and 414.27 of the Revised Code. In case of failure to file | 2541 |
|
a required quarterly report within the time prescribed by the | 2542 |
|
director, the nonprofit organization shall be subject to a | 2543 |
|
forfeiture pursuant to section 4141.20 of the Revised Code for | 2544 |
|
each quarterly report that is not timely filed. | 2545 |
| (C)(1) Any nonprofit organization, or group of such | 2555 |
|
organizations approved under division (D) of this section, that | 2556 |
|
elects to become liable for payments in lieu of contributions | 2557 |
|
shall be required within thirty days after the effective date of | 2558 |
|
its election, to execute and file with the director a surety bond | 2559 |
|
approved by the director or it may elect instead to deposit with | 2560 |
|
the director approved municipal or other bonds, or approved | 2561 |
|
securities, or a combination thereof, or other forms of collateral | 2562 |
|
security approved by the director. | 2563 |
| (2)(a) The amount of the bond or deposit required shall be | 2564 |
|
equal to three per cent of the organization's wages paid for | 2565 |
|
employment as defined in section 4141.01 of the Revised Code that | 2566 |
|
would have been taxable had the organization been a subject | 2567 |
|
employer during the four calendar quarters immediately preceding | 2568 |
|
the effective date of the election, or the amount established by | 2569 |
|
the director within the limitation provided in division (C)(2)(d) | 2570 |
|
of this section, whichever is the less. The effective date of the | 2571 |
|
amount of the bond or other collateral security required after the | 2572 |
|
employer initially is determined by the director to be liable for | 2573 |
|
payments in lieu of contributions shall be the renewal date in the | 2574 |
|
case of a bond or the biennial anniversary of the effective date | 2575 |
|
of election in the case of deposit of securities or other forms of | 2576 |
|
collateral security approved by the director, whichever date shall | 2577 |
|
be most recent and applicable. If the nonprofit organization did | 2578 |
|
not pay wages in each of such four calendar quarters, the amount | 2579 |
|
of the bond or deposit shall be as determined by the director | 2580 |
|
under regulations prescribed for this purpose. | 2581 |
| (b) Any bond or other form of collateral security approved by | 2582 |
|
the director deposited under this division shall be in force for a | 2583 |
|
period of not less than two calendar years and shall be renewed | 2584 |
|
with the approval of the director, at such times as the director | 2585 |
|
may prescribe, but not less frequently than at two-year intervals | 2586 |
|
as long as the organization continues to be liable for payments in | 2587 |
|
lieu of contributions. The director shall require adjustments to | 2588 |
|
be made in a previously filed bond or other form of collateral | 2589 |
|
security as the director considers appropriate. If the bond or | 2590 |
|
other form of collateral security is to be increased, the adjusted | 2591 |
|
bond or collateral security shall be filed by the organization | 2592 |
|
within thirty days of the date that notice of the required | 2593 |
|
adjustment was mailed or otherwise delivered to it. Failure by any | 2594 |
|
organization covered by such bond or collateral security to pay | 2595 |
|
the full amount of payments in lieu of contributions when due, | 2596 |
|
together with any applicable interest provided for in division | 2597 |
|
(B)(5) of this section, shall render the surety liable on the bond | 2598 |
|
or collateral security to the extent of the bond or collateral | 2599 |
|
security, as though the surety was the organization. | 2600 |
| (c) Any securities accepted in lieu of surety bond by the | 2601 |
|
director shall be deposited with the treasurer of state who shall | 2602 |
|
have custody thereof and retain the same in the treasurer of | 2603 |
|
state's possession, or release them, according to conditions | 2604 |
|
prescribed by regulations of the director. Income from the | 2605 |
|
securities, held in custody by the treasurer of state, shall | 2606 |
|
accrue to the benefit of the depositor and shall be distributed to | 2607 |
|
the depositor in the absence of any notification from the director | 2608 |
|
that the depositor is in default on any payment owed to the | 2609 |
|
director. The director may require the sale of any such bonds to | 2610 |
|
the extent necessary to satisfy any unpaid payments in lieu of | 2611 |
|
contributions, together with any applicable interest or | 2612 |
|
forfeitures provided for in division (B)(5) of this section. The | 2613 |
|
director shall require the employer within thirty days following | 2614 |
|
any sale of deposited securities, under this subdivision, to | 2615 |
|
deposit additional securities, surety bond, or combination of | 2616 |
|
both, to make whole the employer's security deposit at the | 2617 |
|
approved level. Any cash remaining from the sale of such | 2618 |
|
securities may, at the discretion of the director, be refunded in | 2619 |
|
whole or in part, or be paid into the unemployment compensation | 2620 |
|
fund to cover future payments required of the organization. | 2621 |
| (d) The required bond or deposit for any nonprofit | 2622 |
|
organization, or group of such organizations approved by the | 2623 |
|
director under division (D) of this section, that is determined by | 2624 |
|
the director to be liable for payments in lieu of contributions | 2625 |
|
effective beginning on and after January 1, 1996, but prior to | 2626 |
|
January 1, 1998, and the required bond or deposit for any renewed | 2627 |
|
elections under division (C)(2)(b) of this section effective | 2628 |
|
during that period shall not exceed one million two hundred fifty | 2629 |
|
thousand dollars. The required bond or deposit for any nonprofit | 2630 |
|
organization, or group of such organizations approved by the | 2631 |
|
director under division (D) of this section, that is determined to | 2632 |
|
be liable for payments in lieu of contributions effective on and | 2633 |
|
after January 1, 1998, and the required bond or deposit for any | 2634 |
|
renewed elections effective on and after January 1, 1998, shall | 2635 |
|
not exceed two million dollars. | 2636 |
| (3) If any nonprofit organization fails to file a bond or | 2637 |
|
make a deposit, or to file a bond in an increased amount or to | 2638 |
|
make whole the amount of a previously made deposit, as provided | 2639 |
|
under this division, the director may terminate the organization's | 2640 |
|
election to make payments in lieu of contributions effective for | 2641 |
|
the quarter following such failure and the termination shall | 2642 |
|
continue for not less than the remainder of that calendar year and | 2643 |
|
the next calendar year, beginning with the quarter in which the | 2644 |
|
termination becomes effective; except that the director may extend | 2645 |
|
for good cause the applicable filing, deposit, or adjustment | 2646 |
|
period by not more than thirty days. | 2647 |
| (D)(1) Two or more nonprofit organizations that have become | 2648 |
|
liable for payments in lieu of contributions, in accordance with | 2649 |
|
division (A) of this section, may file a joint application to the | 2650 |
|
director for the establishment of the group account for the | 2651 |
|
purpose of sharing the cost of benefits paid that are attributable | 2652 |
|
to service in the employ of those employers. Notwithstanding | 2653 |
|
division (E) of section 4141.242 of the Revised Code, hospitals | 2654 |
|
operated by this state or a political subdivision may participate | 2655 |
|
in a group account with nonprofit organizations under the | 2656 |
|
procedures set forth in this section. Each application shall | 2657 |
|
identify and authorize a group representative to act as the | 2658 |
|
group's agent for the purposes of this division. | 2659 |
| (3) Upon establishment of the account, each member of the | 2667 |
|
group shall be liable, in the event that the group representative | 2668 |
|
fails to pay any bill issued to it pursuant to division (B) of | 2669 |
|
this section, for payments in lieu of contributions with respect | 2670 |
|
to each calendar quarter in the amount that bears the same ratio | 2671 |
|
to the total benefits paid in the quarter that are attributable to | 2672 |
|
service performed in the employ of all members of the group as the | 2673 |
|
total wages paid for service in employment by the member in the | 2674 |
|
quarter bear to the total wages paid during the quarter for | 2675 |
|
service performed in the employ of all members of the group. | 2676 |
| (4) The director shall adopt regulations as considered | 2677 |
|
necessary with respect to the following: applications for | 2678 |
|
establishment, bonding, maintenance, and termination of group | 2679 |
|
accounts that are authorized by this section; addition of new | 2680 |
|
members to and withdrawal of active members from such accounts; | 2681 |
|
and the determination of the amounts that are payable under this | 2682 |
|
division by the group representative and in the event of default | 2683 |
|
in payment by the group representative, members of the group, and | 2684 |
|
the time and manner of payments. | 2685 |
| (ii) The director may waive the requirement that a claimant | 2708 |
|
be actively seeking work when the director finds that the | 2709 |
|
individual has been laid off and the employer who laid the | 2710 |
|
individual off has notified the director within ten days after the | 2711 |
|
layoff, that work is expected to be available for the individual | 2712 |
|
within a specified number of days not to exceed forty-five | 2713 |
|
calendar days following the last day the individual worked. In the | 2714 |
|
event the individual is not recalled within the specified period, | 2715 |
|
this waiver shall cease to be operative with respect to that | 2716 |
|
layoff. | 2717 |
| (b) The individual shall be instructed as to the efforts that | 2718 |
|
the individual must make in the search for suitable work, except | 2719 |
|
where the active search for work requirement has been waived under | 2720 |
|
division (A)(4)(a) of this section, and shall keep a record of | 2721 |
|
where and when the individual has sought work in complying with | 2722 |
|
those instructions and, upon request, shall produce that record | 2723 |
|
for examination by the director. | 2724 |
| (c) An individual who is attending a training course approved | 2725 |
|
by the director meets the requirement of this division, if | 2726 |
|
attendance was recommended by the director and the individual is | 2727 |
|
regularly attending the course and is making satisfactory | 2728 |
|
progress. An individual also meets the requirements of this | 2729 |
|
division if the individual is participating and advancing in a | 2730 |
|
training program, as defined in division (P) of section 5709.61 of | 2731 |
|
the Revised Code, and if an enterprise, defined in division (B) of | 2732 |
|
section 5709.61 of the Revised Code, is paying all or part of the | 2733 |
|
cost of the individual's participation in the training program | 2734 |
|
with the intention of hiring the individual for employment as a | 2735 |
|
new employee, as defined in division (L) of section 5709.61 of the | 2736 |
|
Revised Code, for at least ninety days after the individual's | 2737 |
|
completion of the training program. | 2738 |
| (d) An individual who becomes unemployed while attending a | 2739 |
|
regularly established school and whose base period qualifying | 2740 |
|
weeks were earned in whole or in part while attending that school, | 2741 |
|
meets the availability and active search for work requirements of | 2742 |
|
division (A)(4)(a) of this section if the individual regularly | 2743 |
|
attends the school during weeks with respect to which the | 2744 |
|
individual claims unemployment benefits and makes self available | 2745 |
|
on any shift of hours for suitable employment with the | 2746 |
|
individual's most recent employer or any other employer in the | 2747 |
|
individual's base period, or for any other suitable employment to | 2748 |
|
which the individual is directed, under this chapter. | 2749 |
| (f) Notwithstanding any other provisions of this section, no | 2753 |
|
otherwise eligible individual shall be denied benefits for any | 2754 |
|
week because the individual is in training approved under section | 2755 |
|
236(a)(1) of the "Trade Act of 1974," 88 Stat. 1978, 19 U.S.C.A. | 2756 |
|
2296, nor shall that individual be denied benefits by reason of | 2757 |
|
leaving work to enter such training, provided the work left is not | 2758 |
|
suitable employment, or because of the application to any week in | 2759 |
|
training of provisions in this chapter, or any applicable federal | 2760 |
|
unemployment compensation law, relating to availability for work, | 2761 |
|
active search for work, or refusal to accept work. | 2762 |
| For the purposes of division (A)(4)(f) of this section, | 2763 |
|
"suitable employment" means with respect to an individual, work of | 2764 |
|
a substantially equal or higher skill level than the individual's | 2765 |
|
past adversely affected employment, as defined for the purposes of | 2766 |
|
the "Trade Act of 1974," 88 Stat. 1978, 19 U.S.C.A. 2101, and | 2767 |
|
wages for such work at not less than eighty per cent of the | 2768 |
|
individual's average weekly wage as determined for the purposes of | 2769 |
|
that federal act. | 2770 |
| (5) Is unable to obtain suitable work. An individual who is | 2771 |
|
provided temporary work assignments by the individual's employer | 2772 |
|
under agreed terms and conditions of employment, and who is | 2773 |
|
required pursuant to those terms and conditions to inquire with | 2774 |
|
the individual's employer for available work assignments upon the | 2775 |
|
conclusion of each work assignment, is not considered unable to | 2776 |
|
obtain suitable employment if suitable work assignments are | 2777 |
|
available with the employer but the individual fails to contact | 2778 |
|
the employer to inquire about work assignments. | 2779 |
| (6) Participates in reemployment services, such as job search | 2780 |
|
assistance services, if the individual has been determined to be | 2781 |
|
likely to exhaust benefits under this chapter, including | 2782 |
|
compensation payable pursuant to 5 U.S.C.A. Chapter 85, other than | 2783 |
|
extended compensation, and needs reemployment services pursuant to | 2784 |
|
the profiling system established by the director under division | 2785 |
(K)(L) of this section, unless the director determines that: | 2786 |
| (C) The waiting period for total or partial unemployment | 2797 |
|
shall commence on the first day of the first week with respect to | 2798 |
|
which the individual first files a claim for benefits at an | 2799 |
|
employment office or other place of registration maintained or | 2800 |
|
designated by the director or on the first day of the first week | 2801 |
|
with respect to which the individual has otherwise filed a claim | 2802 |
|
for benefits in accordance with the rules of the department of job | 2803 |
|
and family services, provided such claim is allowed by the | 2804 |
|
director. | 2805 |
| (i) The individual's employment was with such employer at any | 2818 |
|
factory, establishment, or premises located in this state, owned | 2819 |
|
or operated by such employer, other than the factory, | 2820 |
|
establishment, or premises at which the labor dispute exists, if | 2821 |
|
it is shown that the individual is not financing, participating | 2822 |
|
in, or directly interested in such labor dispute; | 2823 |
| (ii) The individual's employment was with an employer not | 2824 |
|
involved in the labor dispute but whose place of business was | 2825 |
|
located within the same premises as the employer engaged in the | 2826 |
|
dispute, unless the individual's employer is a wholly owned | 2827 |
|
subsidiary of the employer engaged in the dispute, or unless the | 2828 |
|
individual actively participates in or voluntarily stops work | 2829 |
|
because of such dispute. If it is established that the claimant | 2830 |
|
was laid off for an indefinite period and not recalled to work | 2831 |
|
prior to the dispute, or was separated by the employer prior to | 2832 |
|
the dispute for reasons other than the labor dispute, or that the | 2833 |
|
individual obtained a bona fide job with another employer while | 2834 |
|
the dispute was still in progress, such labor dispute shall not | 2835 |
|
render the employee ineligible for benefits. | 2836 |
| (iii) The individual has left employment to accept a recall | 2859 |
|
from a prior employer or, except as provided in division | 2860 |
|
(D)(2)(a)(iv) of this section, to accept other employment as | 2861 |
|
provided under section 4141.291 of the Revised Code, or left or | 2862 |
|
was separated from employment that was concurrent employment at | 2863 |
|
the time of the most recent separation or within six weeks prior | 2864 |
|
to the most recent separation where the remuneration, hours, or | 2865 |
|
other conditions of such concurrent employment were substantially | 2866 |
|
less favorable than the individual's most recent employment and | 2867 |
|
where such employment, if offered as new work, would be considered | 2868 |
|
not suitable under the provisions of divisions (E) and (F) of this | 2869 |
|
section. Any benefits that would otherwise be chargeable to the | 2870 |
|
account of the employer from whom an individual has left | 2871 |
|
employment or was separated from employment that was concurrent | 2872 |
|
employment under conditions described in division (D)(2)(a)(iii) | 2873 |
|
of this section, shall instead be charged to the mutualized | 2874 |
|
account created by division (B) of section 4141.25 of the Revised | 2875 |
|
Code, except that any benefits chargeable to the account of a | 2876 |
|
reimbursing employer under division (D)(2)(a)(iii) of this section | 2877 |
|
shall be charged to the account of the reimbursing employer and | 2878 |
|
not to the mutualized account, except as provided in division | 2879 |
|
(D)(2) of section 4141.24 of the Revised Code. | 2880 |
| (iv) When an individual has been issued a definite layoff | 2881 |
|
date by the individual's employer and before the layoff date, the | 2882 |
|
individual quits to accept other employment, the provisions of | 2883 |
|
division (D)(2)(a)(iii) of this section apply and no | 2884 |
|
disqualification shall be imposed under division (D) of this | 2885 |
|
section. However, if the individual fails to meet the employment | 2886 |
|
and earnings requirements of division (A)(2) of section 4141.291 | 2887 |
|
of the Revised Code, then the individual, pursuant to division | 2888 |
|
(A)(5) of this section, shall be ineligible for benefits for any | 2889 |
|
week of unemployment that occurs prior to the layoff date. | 2890 |
| (ii) When the individual is attending a training course | 2902 |
|
pursuant to division (A)(4) of this section except, in the event | 2903 |
|
of a refusal to accept an offer of suitable work or a refusal or | 2904 |
|
failure to investigate a referral, benefits thereafter paid to | 2905 |
|
such individual shall not be charged to the account of any | 2906 |
|
employer and, except as provided in division (B)(1)(b) of section | 2907 |
|
4141.241 of the Revised Code, shall be charged to the mutualized | 2908 |
|
account as provided in division (B) of section 4141.25 of the | 2909 |
|
Revised Code. | 2910 |
| (e) The individual became unemployed because of dishonesty in | 2916 |
|
connection with the individual's most recent or any base period | 2917 |
|
work. Remuneration earned in such work shall be excluded from the | 2918 |
|
individual's total base period remuneration and qualifying weeks | 2919 |
|
that otherwise would be credited to the individual for such work | 2920 |
|
in the individual's base period shall not be credited for the | 2921 |
|
purpose of determining the total benefits to which the individual | 2922 |
|
is eligible and the weekly benefit amount to be paid under section | 2923 |
|
4141.30 of the Revised Code. Such excluded remuneration and | 2924 |
|
noncredited qualifying weeks shall be excluded from the | 2925 |
|
calculation of the maximum amount to be charged, under division | 2926 |
|
(D) of section 4141.24 and section 4141.33 of the Revised Code, | 2927 |
|
against the accounts of the individual's base period employers. In | 2928 |
|
addition, no benefits shall thereafter be paid to the individual | 2929 |
|
based upon such excluded remuneration or noncredited qualifying | 2930 |
|
weeks. | 2931 |
| (F) Subject to the special exceptions contained in division | 2954 |
|
(A)(4)(f) of this section and section 4141.301 of the Revised | 2955 |
|
Code, in determining whether any work is suitable for a claimant | 2956 |
|
in the administration of this chapter, the director, in addition | 2957 |
|
to the determination required under division (E) of this section, | 2958 |
|
shall consider the degree of risk to the claimant's health, | 2959 |
|
safety, and morals, the individual's physical fitness for the | 2960 |
|
work, the individual's prior training and experience, the length | 2961 |
|
of the individual's unemployment, the distance of the available | 2962 |
|
work from the individual's residence, and the individual's | 2963 |
|
prospects for obtaining local work. | 2964 |
| (H) The "duration of unemployment" as used in this section | 2971 |
|
means the full period of unemployment next ensuing after a | 2972 |
|
separation from any base period or subsequent work and until an | 2973 |
|
individual has become reemployed in employment subject to this | 2974 |
|
chapter, or the unemployment compensation act of another state, or | 2975 |
|
of the United States, and until such individual has worked six | 2976 |
|
weeks and for those weeks has earned or been paid remuneration | 2977 |
|
equal to six times an average weekly wage of not less than: | 2978 |
|
eighty-five dollars and ten cents per week beginning on June 26, | 2979 |
|
1990; and beginning on and after January 1, 1992, twenty-seven and | 2980 |
|
one-half per cent of the statewide average weekly wage as computed | 2981 |
|
each first day of January under division (B)(3) of section 4141.30 | 2982 |
|
of the Revised Code, rounded down to the nearest dollar, except | 2983 |
|
for purposes of division (D)(2)(c) of this section, such term | 2984 |
|
means the full period of unemployment next ensuing after a | 2985 |
|
separation from such work and until such individual has become | 2986 |
|
reemployed subject to the terms set forth above, and has earned | 2987 |
|
wages equal to one-half of the individual's average weekly wage or | 2988 |
|
sixty dollars, whichever is less. | 2989 |
(H)(I) If a claimant is disqualified under division | 2990 |
|
(D)(2)(a), (c), or (d) of this section or found to be qualified | 2991 |
|
under the exceptions provided in division (D)(2)(a)(i), (iii), or | 2992 |
(iv) of this section or, division (A)(2) of section 4141.291 of | 2993 |
|
the Revised Code, or section 4141.294 of the Revised Code, then | 2994 |
|
benefits that may become payable to such claimant, which are | 2995 |
|
chargeable to the account of the employer from whom the individual | 2996 |
|
was separated under such conditions, shall be charged to the | 2997 |
|
mutualized account provided in section 4141.25 of the Revised | 2998 |
|
Code, provided that no charge shall be made to the mutualized | 2999 |
|
account for benefits chargeable to a reimbursing employer, except | 3000 |
|
as provided in division (D)(2) of section 4141.24 of the Revised | 3001 |
|
Code. In the case of a reimbursing employer, the director shall | 3002 |
|
refund or credit to the account of the reimbursing employer any | 3003 |
|
over-paid benefits that are recovered under division (B) of | 3004 |
|
section 4141.35 of the Revised Code. Amounts chargeable to other | 3005 |
|
states, the United States, or Canada that are subject to | 3006 |
|
agreements and arrangements that are established pursuant to | 3007 |
|
section 4141.43 of the Revised Code shall be credited or | 3008 |
|
reimbursed according to the agreements and arrangements to which | 3009 |
|
the chargeable amounts are subject. | 3010 |
| (a) Benefits based on service in an instructional, research, | 3017 |
|
or principal administrative capacity in an institution of higher | 3018 |
|
education, as defined in division (Y) of section 4141.01 of the | 3019 |
|
Revised Code; or for an educational institution as defined in | 3020 |
|
division (CC) of section 4141.01 of the Revised Code, shall not be | 3021 |
|
paid to any individual for any week of unemployment that begins | 3022 |
|
during the period between two successive academic years or terms, | 3023 |
|
or during a similar period between two regular but not successive | 3024 |
|
terms or during a period of paid sabbatical leave provided for in | 3025 |
|
the individual's contract, if the individual performs such | 3026 |
|
services in the first of those academic years or terms and has a | 3027 |
|
contract or a reasonable assurance that the individual will | 3028 |
|
perform services in any such capacity for any such institution in | 3029 |
|
the second of those academic years or terms. | 3030 |
| (b) Benefits based on service for an educational institution | 3031 |
|
or an institution of higher education in other than an | 3032 |
|
instructional, research, or principal administrative capacity, | 3033 |
|
shall not be paid to any individual for any week of unemployment | 3034 |
|
which begins during the period between two successive academic | 3035 |
|
years or terms of the employing educational institution or | 3036 |
|
institution of higher education, provided the individual performed | 3037 |
|
those services for the educational institution or institution of | 3038 |
|
higher education during the first such academic year or term and, | 3039 |
|
there is a reasonable assurance that such individual will perform | 3040 |
|
those services for any educational institution or institution of | 3041 |
|
higher education in the second of such academic years or terms. | 3042 |
| If compensation is denied to any individual for any week | 3043 |
under division (I)(J)(1)(b) of this section and the individual was | 3044 |
|
not offered an opportunity to perform those services for an | 3045 |
|
institution of higher education or for an educational institution | 3046 |
|
for the second of such academic years or terms, the individual is | 3047 |
|
entitled to a retroactive payment of compensation for each week | 3048 |
|
for which the individual timely filed a claim for compensation and | 3049 |
|
for which compensation was denied solely by reason of division | 3050 |
(I)(J)(1)(b) of this section. An application for retroactive | 3051 |
|
benefits shall be timely filed if received by the director or the | 3052 |
|
director's deputy within or prior to the end of the fourth full | 3053 |
|
calendar week after the end of the period for which benefits were | 3054 |
|
denied because of reasonable assurance of employment. The | 3055 |
|
provision for the payment of retroactive benefits under division | 3056 |
(I)(J)(1)(b) of this section is applicable to weeks of | 3057 |
|
unemployment beginning on and after November 18, 1983. The | 3058 |
provisions under division (I)(J)(1)(b) of this section shall be | 3059 |
|
retroactive to September 5, 1982, only if, as a condition for full | 3060 |
|
tax credit against the tax imposed by the "Federal Unemployment | 3061 |
|
Tax Act," 53 Stat. 183 (1939), 26 U.S.C.A. 3301 to 3311, the | 3062 |
|
United States secretary of labor determines that retroactivity is | 3063 |
|
required by federal law. | 3064 |
| (c) With respect to weeks of unemployment beginning after | 3065 |
|
December 31, 1977, benefits shall be denied to any individual for | 3066 |
|
any week which commences during an established and customary | 3067 |
|
vacation period or holiday recess, if the individual performs any | 3068 |
services described in divisions (I)(J)(1)(a) and (b) of this | 3069 |
|
section in the period immediately before the vacation period or | 3070 |
|
holiday recess, and there is a reasonable assurance that the | 3071 |
|
individual will perform any such services in the period | 3072 |
|
immediately following the vacation period or holiday recess. | 3073 |
| (d) With respect to any services described in division | 3074 |
(I)(J)(1)(a), (b), or (c) of this section, benefits payable on the | 3075 |
|
basis of services in any such capacity shall be denied as | 3076 |
specified in division (I)(J)(1)(a), (b), or (c) of this section to | 3077 |
|
any individual who performs such services in an educational | 3078 |
|
institution or institution of higher education while in the employ | 3079 |
|
of an educational service agency. For this purpose, the term | 3080 |
|
"educational service agency" means a governmental agency or | 3081 |
|
governmental entity that is established and operated exclusively | 3082 |
|
for the purpose of providing services to one or more educational | 3083 |
|
institutions or one or more institutions of higher education. | 3084 |
| (2) No disqualification will be imposed, between academic | 3094 |
|
years or terms or during a vacation period or holiday recess under | 3095 |
|
this division, unless the director or the director's deputy has | 3096 |
|
received a statement in writing from the educational institution | 3097 |
|
or institution of higher education that the claimant has a | 3098 |
|
contract for, or a reasonable assurance of, reemployment for the | 3099 |
|
ensuing academic year or term. | 3100 |
| (3) If an individual has employment with an educational | 3101 |
|
institution or an institution of higher education and employment | 3102 |
|
with a noneducational employer, during the base period of the | 3103 |
|
individual's benefit year, then the individual may become eligible | 3104 |
|
for benefits during the between-term, or vacation or holiday | 3105 |
|
recess, disqualification period, based on employment performed for | 3106 |
|
the noneducational employer, provided that the employment is | 3107 |
|
sufficient to qualify the individual for benefit rights separately | 3108 |
|
from the benefit rights based on school employment. The weekly | 3109 |
|
benefit amount and maximum benefits payable during a | 3110 |
|
disqualification period shall be computed based solely on the | 3111 |
|
nonschool employment. | 3112 |
(J)(K) Benefits shall not be paid on the basis of employment | 3113 |
|
performed by an alien, unless the alien had been lawfully admitted | 3114 |
|
to the United States for permanent residence at the time the | 3115 |
|
services were performed, was lawfully present for purposes of | 3116 |
|
performing the services, or was otherwise permanently residing in | 3117 |
|
the United States under color of law at the time the services were | 3118 |
|
performed, under section 212(d)(5) of the "Immigration and | 3119 |
|
Nationality Act," 66 Stat. 163, 8 U.S.C.A. 1101: | 3120 |
| (2) To accept a recall to employment from a prior employer | 3156 |
|
and cannot establish that a substantial loss of employment rights, | 3157 |
|
benefits, or pension was involved in the recall, or to accept | 3158 |
|
other employment subject to this chapter, or the unemployment | 3159 |
|
compensation act of another state, or of the United States, where | 3160 |
|
the individual obtains such employment while still employed or | 3161 |
|
commences such employment within seven calendar days after the | 3162 |
|
last day of employment with the prior employer, and subsequent to | 3163 |
|
the last day of the employment with the prior employer, works | 3164 |
|
three weeks in the new employment and earns wages equal to one and | 3165 |
|
one-half times the individual's average weekly wage or one hundred | 3166 |
|
eighty dollars, whichever is less; | 3167 |
| (C) Any benefits which would be chargeable to the account of | 3178 |
|
the employer from whom such individual voluntarily quit to accept | 3179 |
|
such recall or other employment which are not chargeable to the | 3180 |
|
recalling employer as provided in this section shall be charged to | 3181 |
|
the mutualized account provided in section 4141.25 of the Revised | 3182 |
|
Code; except that any benefits chargeable to the account of a | 3183 |
|
reimbursing employer under this division shall be charged to the | 3184 |
|
account of the reimbursing employer and not the mutualized | 3185 |
|
account, except as provided in division (D)(2) of section 4141.24 | 3186 |
|
of the Revised Code. | 3187 |
| (G) A designated worksite training provider participating in | 3230 |
|
a learn to earn program shall not, by means of assigning work | 3231 |
|
activities under the program, impair an existing contract for | 3232 |
|
services or a collective bargaining agreement. Such a provider | 3233 |
|
shall not undertake any activity that would be inconsistent with | 3234 |
|
the terms of a collective bargaining agreement without the written | 3235 |
|
concurrence of the labor organization that is signatory to the | 3236 |
|
collective bargaining agreement. | 3237 |
| (2) When determining if a claimant has experienced domestic | 3277 |
|
abuse for the purpose of receiving unemployment compensation | 3278 |
|
benefits, the director shall require the claimant to provide | 3279 |
|
documentation of domestic abuse that may include police or court | 3280 |
|
records or other documentation of abuse from a shelter worker, | 3281 |
|
attorney, member of the clergy, or medical or other professional | 3282 |
|
from whom the claimant has sought assistance. | 3283 |
| (2) The claimant has exhausted all rights to regular | 3320 |
|
benefits, all rights to extended benefits, and all rights to | 3321 |
|
benefits under section 2002 of division B, title n, known as "The | 3322 |
|
Assistance for Unemployed Workers and Struggling Families Act" of | 3323 |
|
the "American Recovery and Reinvestment Act of 2009," Pub. L. No. | 3324 |
|
111-5, 123 Stat. 115, as amended. | 3325 |
| (3) The claimant is enrolled in a training program approved | 3326 |
|
by the director or in a job training program authorized under the | 3327 |
|
"Workforce Investment Act of 1998," 112 Stat. 936, 29 U.S.C. 2801 | 3328 |
|
et seq., as amended; except that the training program must prepare | 3329 |
|
the claimant for entry into a high-demand occupation if the | 3330 |
|
director determines that the claimant separated from a declining | 3331 |
|
occupation or has been involuntarily and indefinitely separated | 3332 |
|
from employment as a result of a permanent reduction of operations | 3333 |
|
at the claimant's place of employment. | 3334 |
| (C) The amount of a claimant's weekly training extension | 3337 |
|
benefit shall equal the claimant's weekly benefit amount as | 3338 |
|
determined for the most recent benefit year, less any deductible | 3339 |
|
income as determined under section 4141.31 of the Revised Code and | 3340 |
|
any reduction required by division (D) of this section. The total | 3341 |
|
amount of training extension benefits payable to a claimant shall | 3342 |
|
be equal to twenty-six times the claimant's average weekly benefit | 3343 |
|
amount for the most recent benefit year. A claimant who is | 3344 |
|
receiving training extension benefits shall not be denied training | 3345 |
|
extension benefits because the claimant may not satisfy the | 3346 |
|
requirements of division (A)(4) or (5) of section 4141.29 of the | 3347 |
|
Revised Code. The director shall charge any training extension | 3348 |
|
benefits paid pursuant to this section to the mutualized account | 3349 |
|
created in section 4141.25 of the Revised Code and shall not | 3350 |
|
charge an employer's account for any training extension benefits | 3351 |
|
paid to a claimant. | 3352 |
| Sec. 4141.50. (A) There is hereby created the short-time | 3358 |
|
compensation program. An employer who wishes to participate in the | 3359 |
|
program shall submit, on an application form provided by the | 3360 |
|
director of job and family services, a plan to the director that | 3361 |
|
satisfies the requirements listed in section 4141.51 of the | 3362 |
|
Revised Code. If an employee the employer covers under the plan is | 3363 |
|
subject to a collective bargaining agreement, the employer shall | 3364 |
|
have the employee's collective bargaining agent approve the plan | 3365 |
|
in writing. The written approval shall include a statement as to | 3366 |
|
whether the agent believes the implementation of the plan is | 3367 |
|
consistent with federal law. The employer shall submit that | 3368 |
|
approval to the director with the employer's proposed plan. | 3369 |
| (7) Agrees in writing to furnish the director reports | 3405 |
|
relating to the operation of the plan as the director requests in | 3406 |
|
accordance with section 4141.54 of the Revised Code, to allow the | 3407 |
|
director access to all records necessary to approve, disapprove, | 3408 |
|
or evaluate the plan, and to follow any other directive that the | 3409 |
|
director determines to be necessary to implement the plan and that | 3410 |
|
is consistent with the requirements for plan approval provided in | 3411 |
|
division (A) of this section; | 3412 |
| (C) The director shall approve or deny a short-time | 3445 |
|
compensation plan and shall send a written notice to the employer | 3446 |
|
stating whether the director approved or denied the plan not later | 3447 |
|
than thirty days after the director receives the plan. If the | 3448 |
|
director denies approval of a short-time compensation plan, the | 3449 |
|
director shall state the reasons for denying approval in the | 3450 |
|
written notice sent to the employer. A decision denying a plan | 3451 |
|
shall be final, but an employer subject to a denial shall be | 3452 |
|
allowed to submit another short-time compensation plan for | 3453 |
|
approval not earlier than fifteen days after the date of the | 3454 |
|
denial. | 3455 |
| Sec. 4141.53. A participating employer may modify a | 3489 |
|
short-time compensation plan approved under section 4141.51 of the | 3490 |
|
Revised Code to meet changed conditions regarding the | 3491 |
|
participating employer's business if the modification conforms to | 3492 |
|
the basic provisions of the plan as approved by the director of | 3493 |
|
job and family services. Before implementing the proposed change, | 3494 |
|
the participating employer shall report the proposed change in | 3495 |
|
writing to the director. If the director determines that the | 3496 |
|
proposed change will result in a substantial modification of the | 3497 |
|
plan approved under section 4141.51 of the Revised Code, the | 3498 |
|
director shall reevaluate the proposed modified plan to determine | 3499 |
|
whether the plan continues to satisfy the requirements listed in | 3500 |
|
divisions (A)(1) to (12) of that section. The director shall | 3501 |
|
approve or deny the modification in accordance with that section. | 3502 |
| (2) The individual is able to work and is available for the | 3540 |
|
individual's normal weekly hours of work with the short-time | 3541 |
|
compensation employer, which may include, for purposes of this | 3542 |
|
section, participating in training that is approved by the | 3543 |
|
director to enhance job skills, such as employer-sponsored | 3544 |
|
training, or training funded by the "Workforce Investment Act of | 3545 |
|
1998," 112 Stat. 936, 29 U.S.C. 2832, as amended. | 3546 |
| (C) Notwithstanding section 4141.29 of the Revised Code, the | 3565 |
|
director of job and family services shall not deny short-time | 3566 |
|
compensation benefits for a week to an otherwise eligible employee | 3567 |
|
because the employee is unavailable for work other than as | 3568 |
|
required under division (B)(2) of this section, is not actively | 3569 |
|
searching for work, or refuses to apply for or to accept work with | 3570 |
|
an employer other than with the employer who is implementing the | 3571 |
|
plan. | 3572 |
| (D) The director shall pay an employee who is eligible for a | 3573 |
|
weekly short-time compensation benefit in an amount equal to the | 3574 |
|
employee's regular weekly benefit amount for a period of total | 3575 |
|
unemployment as described in division (B) of section 4141.30 of | 3576 |
|
the Revised Code multiplied by the nearest full percentage of | 3577 |
|
reduction of the employee's normal weekly hours of work under the | 3578 |
|
employer's short-time compensation plan. The director shall round | 3579 |
|
the amount of a short-time compensation benefit that is not a | 3580 |
|
multiple of one dollar to the next highest dollar amount. | 3581 |
| (E) An employee is not entitled to receive short-time | 3582 |
|
compensation benefits and regular unemployment compensation | 3583 |
|
benefits that, when combined, exceed the maximum total benefits | 3584 |
|
payable to the employee in a benefit year under section 4141.30 of | 3585 |
|
the Revised Code. An employee shall receive short-time | 3586 |
|
compensation benefits for a maximum of fifty-two weeks regardless | 3587 |
|
of whether the employee has received the total maximum benefits | 3588 |
|
payable for the employee's benefit year. An individual who | 3589 |
|
receives short-time compensation benefits is not entitled to | 3590 |
|
receive benefits for partial unemployment under division (C) of | 3591 |
|
section 4141.30 of the Revised Code for any week during which the | 3592 |
|
individual participates in a short-time compensation plan. The | 3593 |
|
director shall not pay an individual short-time compensation | 3594 |
|
benefits for a week during which the individual performs paid work | 3595 |
|
for the employer implementing the short-time compensation plan | 3596 |
|
that exceeds the reduced hours established under the plan. Any | 3597 |
|
short-time compensation benefits paid to an individual shall be | 3598 |
|
deducted from the total benefits available to the individual for | 3599 |
|
the individual's benefit year, as described in division (D) of | 3600 |
|
section 4141.30 of the Revised Code. | 3601 |
| (2) An individual who is otherwise eligible to receive | 3625 |
|
short-time compensation benefits pursuant to section 4141.55 of | 3626 |
|
the Revised Code is eligible to receive a reduced benefit for any | 3627 |
|
week in which the employee performs work for a short-time | 3628 |
|
compensation employer and another employer, and the individual's | 3629 |
|
combined hours of work in the week do not exceed ninety per cent | 3630 |
|
of the individual's normal weekly hours of work with the | 3631 |
|
short-time compensation employer. The reduced benefit amount shall | 3632 |
|
be calculated by multiplying the employee's regular weekly benefit | 3633 |
|
amount for a period of total unemployment, as described in | 3634 |
|
division (B) of section 4141.30 of the Revised Code, by the | 3635 |
|
nearest full percentage by which the employee's combined hours of | 3636 |
|
work are less than the individual's normal weekly hours of work | 3637 |
|
with the short-time compensation employer. | 3638 |
| (F) The sale, gift, or keeping for sale by druggists and | 3677 |
|
others of any of the medicinal preparations manufactured in | 3678 |
|
accordance with the formulas prescribed by the United States | 3679 |
|
Pharmacopoeia and National Formulary, patent or proprietary | 3680 |
|
preparations, and other bona fide medicinal and technical | 3681 |
|
preparations, which contain no more alcohol than is necessary to | 3682 |
|
hold the medicinal agents in solution and to preserve the same, | 3683 |
|
which are manufactured and sold as medicine and not as beverages, | 3684 |
|
are unfit for use for beverage purposes, and the sale of which | 3685 |
|
does not require the payment of a United States liquor dealer's | 3686 |
|
tax; | 3687 |
| (G) The manufacture and sale of tinctures or of toilet, | 3688 |
|
medicinal, and antiseptic preparations and solutions not intended | 3689 |
|
for internal human use nor to be sold as beverages, and which are | 3690 |
|
unfit for beverage purposes, if upon the outside of each bottle, | 3691 |
|
box, or package of which there is printed in the English language, | 3692 |
|
conspicuously and legibly, the quantity by volume of alcohol in | 3693 |
|
the preparation or solution; | 3694 |
| (K) The purchase and importation into this state or the | 3706 |
|
purchase at wholesale from A or B permit holders in this state of | 3707 |
|
beer and intoxicating liquor for use in manufacturing processes of | 3708 |
|
nonbeverage food products under terms prescribed by the division, | 3709 |
|
provided that the terms prescribed by the division shall not | 3710 |
|
increase the cost of the beer or intoxicating liquor to any | 3711 |
|
person, firm, or corporation purchasing and importing it into this | 3712 |
|
state or purchasing it from an A or B permit holder for that use; | 3713 |
| (L) Any resident of this state or any member of the armed | 3714 |
|
forces of the United States, who has attained the age of | 3715 |
|
twenty-one years, from bringing into this state, for personal use | 3716 |
|
and not for resale, not more than one liter of spirituous liquor, | 3717 |
|
four and one-half liters of wine, or two hundred eighty-eight | 3718 |
|
ounces of beer in any thirty-day period, and the same is free of | 3719 |
|
any tax consent fee when the resident or member of the armed | 3720 |
|
forces physically possesses and accompanies the spirituous liquor, | 3721 |
|
wine, or beer on returning from a foreign country, another state, | 3722 |
|
or an insular possession of the United States; | 3723 |
| (M) Persons, at least twenty-one years of age, who collect | 3724 |
|
ceramic commemorative bottles containing spirituous liquor that | 3725 |
|
have unbroken federal tax stamps on them from selling or trading | 3726 |
|
the bottles to other collectors. The bottles shall originally have | 3727 |
|
been purchased at retail from the division, legally imported under | 3728 |
|
division (L) of this section, or legally imported pursuant to a | 3729 |
|
supplier registration issued by the division. The sales shall be | 3730 |
|
for the purpose of exchanging a ceramic commemorative bottle | 3731 |
|
between private collectors and shall not be for the purpose of | 3732 |
|
selling the spirituous liquor for personal consumption. The sale | 3733 |
|
or exchange authorized by this division shall not occur on the | 3734 |
|
premises of any permit holder, shall not be made in connection | 3735 |
|
with the business of any permit holder, and shall not be made in | 3736 |
|
connection with any mercantile business. | 3737 |
| Sec. 5733.01. (A) The tax provided by this chapter for | 3787 |
|
domestic corporations shall be the amount charged against each | 3788 |
|
corporation organized for profit under the laws of this state and | 3789 |
|
each nonprofit corporation organized pursuant to Chapter 1729. of | 3790 |
|
the Revised Code, except as provided in sections 5733.09 and | 3791 |
|
5733.10 of the Revised Code, for the privilege of exercising its | 3792 |
|
franchise during the calendar year in which that amount is | 3793 |
|
payable, and the tax provided by this chapter for foreign | 3794 |
|
corporations shall be the amount charged against each corporation | 3795 |
|
organized for profit and each nonprofit corporation organized or | 3796 |
|
operating in the same or similar manner as nonprofit corporations | 3797 |
|
organized under Chapter 1729. of the Revised Code, under the laws | 3798 |
|
of any state or country other than this state, except as provided | 3799 |
|
in sections 5733.09 and 5733.10 of the Revised Code, for the | 3800 |
|
privilege of doing business in this state, owning or using a part | 3801 |
|
or all of its capital or property in this state, holding a | 3802 |
|
certificate of compliance with the laws of this state authorizing | 3803 |
|
it to do business in this state, or otherwise having nexus in or | 3804 |
|
with this state under the Constitution of the United States, | 3805 |
|
during the calendar year in which that amount is payable. | 3806 |
| (B) A corporation is subject to the tax imposed by section | 3807 |
|
5733.06 of the Revised Code for each calendar year prior to 2014 | 3808 |
|
that it is so organized, doing business, owning or using a part or | 3809 |
|
all of its capital or property, holding a certificate of | 3810 |
|
compliance, or otherwise having nexus in or with this state under | 3811 |
|
the Constitution of the United States, on the first day of January | 3812 |
|
of that calendar year. No credit authorized by this chapter may be | 3813 |
|
claimed for tax year 2014 or any tax year thereafter. | 3814 |
| (2) Any sale, exchange, or other disposition of the person's | 3837 |
|
interest in the disregarded entity, whether held directly or | 3838 |
|
indirectly, shall be treated as a sale, exchange, or other | 3839 |
|
disposition of the person's share of the disregarded entity's | 3840 |
|
underlying assets or liabilities, and the gain or loss from such | 3841 |
|
sale, exchange, or disposition shall be included in the person's | 3842 |
|
net income under this chapter. | 3843 |
| (b) A corporation satisfying the description in division | 3854 |
|
(E)(5), (6), (7), (8), or (10) of section 5751.01 of the Revised | 3855 |
|
Code, as that section existed before its amendment by H.B. 510 of | 3856 |
|
the 129th general assembly, that is not a financial institution, | 3857 |
|
insurance company, or dealer in intangibles is subject to the | 3858 |
|
taxes imposed under this chapter as a corporation and not subject | 3859 |
|
to tax as a financial institution, and shall pay the greater of | 3860 |
|
the minimum payment required under division (E) of section 5733.06 | 3861 |
|
of the Revised Code or the difference between all the taxes | 3862 |
|
charged under this chapter, without regard to division (G)(2) of | 3863 |
|
this section, less any credits allowable against such tax. | 3864 |
| (v) For tax year 2009, the greater of the minimum payment | 3898 |
|
required under division (E) of section 5733.06 of the Revised Code | 3899 |
|
or one-fifth of the difference between all taxes charged the | 3900 |
|
corporation under this chapter and any credits allowable against | 3901 |
|
such tax, except the qualifying pass-through entity tax credit | 3902 |
|
described in division (A)(30) and the refundable credits described | 3903 |
|
in divisions (A)(31), (32), (33), and (34) of section 5733.98 of | 3904 |
|
the Revised Code; | 3905 |
| (b) A corporation shall subtract from the amount calculated | 3907 |
|
under division (G)(2)(a)(ii), (iii), (iv), or (v) of this section | 3908 |
|
any qualifying pass-through entity tax credit described in | 3909 |
division (A)(30)(28) and any refundable credits described in | 3910 |
divisions (A)(31)(29) to (35)(33) of section 5733.98 of the | 3911 |
|
Revised Code to which the corporation is entitled. Any unused | 3912 |
|
qualifying pass-through entity tax credit is not refundable. | 3913 |
| (A) "Person" includes individuals, receivers, assignees, | 4015 |
|
trustees in bankruptcy, estates, firms, partnerships, | 4016 |
|
associations, joint-stock companies, joint ventures, clubs, | 4017 |
|
societies, corporations, the state and its political subdivisions, | 4018 |
|
and combinations of individuals of any form. | 4019 |
| (e) Automatic data processing, computer services, or | 4045 |
|
electronic information services are or are to be provided for use | 4046 |
|
in business when the true object of the transaction is the receipt | 4047 |
|
by the consumer of automatic data processing, computer services, | 4048 |
|
or electronic information services rather than the receipt of | 4049 |
|
personal or professional services to which automatic data | 4050 |
|
processing, computer services, or electronic information services | 4051 |
|
are incidental or supplemental. Notwithstanding any other | 4052 |
|
provision of this chapter, such transactions that occur between | 4053 |
|
members of an affiliated group are not sales. An "affiliated | 4054 |
|
group" means two or more persons related in such a way that one | 4055 |
|
person owns or controls the business operation of another member | 4056 |
|
of the group. In the case of corporations with stock, one | 4057 |
|
corporation owns or controls another if it owns more than fifty | 4058 |
|
per cent of the other corporation's common stock with voting | 4059 |
|
rights. | 4060 |
| (q) On and after August 1, 2003, personal care service is or | 4082 |
|
is to be provided to an individual. As used in this division, | 4083 |
|
"personal care service" includes skin care, the application of | 4084 |
|
cosmetics, manicuring, pedicuring, hair removal, tattooing, body | 4085 |
|
piercing, tanning, massage, and other similar services. "Personal | 4086 |
|
care service" does not include a service provided by or on the | 4087 |
|
order of a licensed physician or licensed chiropractor, or the | 4088 |
|
cutting, coloring, or styling of an individual's hair. | 4089 |
| (r) On and after August 1, 2003, the transportation of | 4090 |
|
persons by motor vehicle or aircraft is or is to be provided, when | 4091 |
|
the transportation is entirely within this state, except for | 4092 |
|
transportation provided by an ambulance service, by a transit bus, | 4093 |
|
as defined in section 5735.01 of the Revised Code, and | 4094 |
|
transportation provided by a citizen of the United States holding | 4095 |
|
a certificate of public convenience and necessity issued under 49 | 4096 |
|
U.S.C. 41102; | 4097 |
| (5) The production or fabrication of tangible personal | 4116 |
|
property for a consideration for consumers who furnish either | 4117 |
|
directly or indirectly the materials used in the production of | 4118 |
|
fabrication work; and include the furnishing, preparing, or | 4119 |
|
serving for a consideration of any tangible personal property | 4120 |
|
consumed on the premises of the person furnishing, preparing, or | 4121 |
|
serving such tangible personal property. Except as provided in | 4122 |
|
section 5739.03 of the Revised Code, a construction contract | 4123 |
|
pursuant to which tangible personal property is or is to be | 4124 |
|
incorporated into a structure or improvement on and becoming a | 4125 |
|
part of real property is not a sale of such tangible personal | 4126 |
|
property. The construction contractor is the consumer of such | 4127 |
|
tangible personal property, provided that the sale and | 4128 |
installation of carpeting, the sale and installation of | 4129 |
agricultural land tile, the sale and erection or installation of | 4130 |
portable grain bins, or the provision of landscaping and lawn care | 4131 |
|
service and the transfer of property as part of such service is | 4132 |
|
never a construction contract. | 4133 |
(a) "Agricultural land tile" means fired clay or concrete | 4135 |
tile, or flexible or rigid perforated plastic pipe or tubing, | 4136 |
incorporated or to be incorporated into a subsurface drainage | 4137 |
system appurtenant to land used or to be used primarily in | 4138 |
production by farming, agriculture, horticulture, or floriculture. | 4139 |
The term does not include such materials when they are or are to | 4140 |
be incorporated into a drainage system appurtenant to a building | 4141 |
or structure even if the building or structure is used or to be | 4142 |
used in such production. | 4143 |
| (6) All transactions in which all of the shares of stock of a | 4148 |
|
closely held corporation are transferred, or an ownership interest | 4149 |
|
in a pass-through entity, as defined in section 5733.04 of the | 4150 |
|
Revised Code, is transferred, if the corporation or pass-through | 4151 |
|
entity is not engaging in business and its entire assets consist | 4152 |
|
of boats, planes, motor vehicles, or other tangible personal | 4153 |
|
property operated primarily for the use and enjoyment of the | 4154 |
|
shareholders or owners; | 4155 |
| (10) All transactions in which "guaranteed auto protection" | 4168 |
|
is provided whereby a person promises to pay to the consumer the | 4169 |
|
difference between the amount the consumer receives from motor | 4170 |
|
vehicle insurance and the amount the consumer owes to a person | 4171 |
|
holding title to or a lien on the consumer's motor vehicle in the | 4172 |
|
event the consumer's motor vehicle suffers a total loss under the | 4173 |
|
terms of the motor vehicle insurance policy or is stolen and not | 4174 |
|
recovered, if the protection and its price are included in the | 4175 |
|
purchase or lease agreement; | 4176 |
| (11)(a) Except as provided in division (B)(11)(b) of this | 4177 |
|
section, on and after October 1, 2009, all transactions by which | 4178 |
|
health care services are paid for, reimbursed, provided, | 4179 |
|
delivered, arranged for, or otherwise made available by a medicaid | 4180 |
|
health insuring corporation pursuant to the corporation's contract | 4181 |
|
with the state. | 4182 |
| (b) If the centers for medicare and medicaid services of the | 4183 |
|
United States department of health and human services determines | 4184 |
|
that the taxation of transactions described in division (B)(11)(a) | 4185 |
|
of this section constitutes an impermissible health care-related | 4186 |
|
tax under section 1903(w) of the "Social Security Act," 49 Stat. | 4187 |
|
620 (1935), 42 U.S.C. 1396b(w), as amended, and regulations | 4188 |
|
adopted thereunder, the director of job and family services shall | 4189 |
|
notify the tax commissioner of that determination. Beginning with | 4190 |
|
the first day of the month following that notification, the | 4191 |
|
transactions described in division (B)(11)(a) of this section are | 4192 |
|
not sales for the purposes of this chapter or Chapter 5741. of the | 4193 |
|
Revised Code. The tax commissioner shall order that the collection | 4194 |
|
of taxes under sections 5739.02, 5739.021, 5739.023, 5739.026, | 4195 |
|
5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code | 4196 |
|
shall cease for transactions occurring on or after that date. | 4197 |
| (C) "Vendor" means the person providing the service or by | 4205 |
|
whom the transfer effected or license given by a sale is or is to | 4206 |
|
be made or given and, for sales described in division (B)(3)(i) of | 4207 |
|
this section, the telecommunications service vendor that provides | 4208 |
|
the nine hundred telephone service; if two or more persons are | 4209 |
|
engaged in business at the same place of business under a single | 4210 |
|
trade name in which all collections on account of sales by each | 4211 |
|
are made, such persons shall constitute a single vendor. | 4212 |
| Physicians, dentists, hospitals, and veterinarians who are | 4213 |
|
engaged in selling tangible personal property as received from | 4214 |
|
others, such as eyeglasses, mouthwashes, dentifrices, or similar | 4215 |
|
articles, are vendors. Veterinarians who are engaged in | 4216 |
|
transferring to others for a consideration drugs, the dispensing | 4217 |
|
of which does not require an order of a licensed veterinarian or | 4218 |
|
physician under federal law, are vendors. | 4219 |
| (2) Physicians, dentists, hospitals, and blood banks operated | 4225 |
|
by nonprofit institutions and persons licensed to practice | 4226 |
|
veterinary medicine, surgery, and dentistry are consumers of all | 4227 |
|
tangible personal property and services purchased by them in | 4228 |
|
connection with the practice of medicine, dentistry, the rendition | 4229 |
|
of hospital or blood bank service, or the practice of veterinary | 4230 |
|
medicine, surgery, and dentistry. In addition to being consumers | 4231 |
|
of drugs administered by them or by their assistants according to | 4232 |
|
their direction, veterinarians also are consumers of drugs that | 4233 |
|
under federal law may be dispensed only by or upon the order of a | 4234 |
|
licensed veterinarian or physician, when transferred by them to | 4235 |
|
others for a consideration to provide treatment to animals as | 4236 |
|
directed by the veterinarian. | 4237 |
| (b) In the case of a person who produces, rather than | 4250 |
|
purchases, printed matter for the purpose of distributing it or | 4251 |
|
having it distributed to the public or to a designated segment of | 4252 |
|
the public, free of charge, that person is the consumer of all | 4253 |
|
tangible personal property and services purchased for use or | 4254 |
|
consumption in the production of that printed matter. That person | 4255 |
|
is not entitled to claim exemption under division (B)(42)(f) of | 4256 |
|
section 5739.02 of the Revised Code for any material incorporated | 4257 |
|
into the printed matter or any equipment, supplies, or services | 4258 |
|
primarily used to produce the printed matter. | 4259 |
| (7) In the case of a transaction for health care services | 4275 |
|
under division (B)(11) of this section, a medicaid health insuring | 4276 |
|
corporation is the consumer of such services. The purchase of such | 4277 |
|
services by a medicaid health insuring corporation is not subject | 4278 |
|
to the exception for resale under division (E)(1) of this section | 4279 |
|
or to the exemptions provided under divisions (B)(12), (18), (19), | 4280 |
|
and (22) of section 5739.02 of the Revised Code. | 4281 |
| (H)(1)(a) "Price," except as provided in divisions (H)(2), | 4295 |
|
(3), and (4) of this section, means the total amount of | 4296 |
|
consideration, including cash, credit, property, and services, for | 4297 |
|
which tangible personal property or services are sold, leased, or | 4298 |
|
rented, valued in money, whether received in money or otherwise, | 4299 |
|
without any deduction for any of the following: | 4300 |
| (iv) On and after August 1, 2003, delivery charges. As used | 4309 |
|
in this division, "delivery charges" means charges by the vendor | 4310 |
|
for preparation and delivery to a location designated by the | 4311 |
|
consumer of tangible personal property or a service, including | 4312 |
|
transportation, shipping, postage, handling, crating, and packing. | 4313 |
| (b) "Price" includes consideration received by the vendor | 4316 |
|
from a third party, if the vendor actually receives the | 4317 |
|
consideration from a party other than the consumer, and the | 4318 |
|
consideration is directly related to a price reduction or discount | 4319 |
|
on the sale; the vendor has an obligation to pass the price | 4320 |
|
reduction or discount through to the consumer; the amount of the | 4321 |
|
consideration attributable to the sale is fixed and determinable | 4322 |
|
by the vendor at the time of the sale of the item to the consumer; | 4323 |
|
and one of the following criteria is met: | 4324 |
| (i) The consumer presents a coupon, certificate, or other | 4325 |
|
document to the vendor to claim a price reduction or discount | 4326 |
|
where the coupon, certificate, or document is authorized, | 4327 |
|
distributed, or granted by a third party with the understanding | 4328 |
|
that the third party will reimburse any vendor to whom the coupon, | 4329 |
|
certificate, or document is presented; | 4330 |
| (v) The dollar value of a gift card that is not sold by a | 4358 |
|
vendor or purchased by a consumer and that is redeemed by the | 4359 |
|
consumer in purchasing tangible personal property or services if | 4360 |
|
the vendor is not reimbursed and does not receive compensation | 4361 |
|
from a third party to cover all or part of the gift card value. | 4362 |
|
For the purposes of this division, a gift card is not sold by a | 4363 |
|
vendor or purchased by a consumer if it is distributed pursuant to | 4364 |
|
an awards, loyalty, or promotional program. Past and present | 4365 |
|
purchases of tangible personal property or services by the | 4366 |
|
consumer shall not be treated as consideration exchanged for a | 4367 |
|
gift card. | 4368 |
| (3) In the case of a sale of any watercraft or outboard motor | 4376 |
|
by a watercraft dealer licensed in accordance with section | 4377 |
|
1547.543 of the Revised Code, in which another watercraft, | 4378 |
|
watercraft and trailer, or outboard motor is accepted by the | 4379 |
|
dealer as part of the consideration received, "price" has the same | 4380 |
|
meaning as in division (H)(1) of this section, reduced by the | 4381 |
|
credit afforded the consumer by the dealer for the watercraft, | 4382 |
|
watercraft and trailer, or outboard motor received in trade. As | 4383 |
|
used in this division, "watercraft" includes an outdrive unit | 4384 |
|
attached to the watercraft. | 4385 |
| (I) "Receipts" means the total amount of the prices of the | 4390 |
|
sales of vendors, provided that the dollar value of gift cards | 4391 |
|
distributed pursuant to an awards, loyalty, or promotional | 4392 |
|
program, and cash discounts allowed and taken on sales at the time | 4393 |
|
they are consummated are not included, minus any amount deducted | 4394 |
|
as a bad debt pursuant to section 5739.121 of the Revised Code. | 4395 |
|
"Receipts" does not include the sale price of property returned or | 4396 |
|
services rejected by consumers when the full sale price and tax | 4397 |
|
are refunded either in cash or by credit. | 4398 |
| (L) "Casual sale" means a sale of an item of tangible | 4406 |
|
personal property that was obtained by the person making the sale, | 4407 |
|
through purchase or otherwise, for the person's own use and was | 4408 |
|
previously subject to any state's taxing jurisdiction on its sale | 4409 |
|
or use, and includes such items acquired for the seller's use that | 4410 |
|
are sold by an auctioneer employed directly by the person for such | 4411 |
|
purpose, provided the location of such sales is not the | 4412 |
|
auctioneer's permanent place of business. As used in this | 4413 |
|
division, "permanent place of business" includes any location | 4414 |
|
where such auctioneer has conducted more than two auctions during | 4415 |
|
the year. | 4416 |
| (M) "Hotel" means every establishment kept, used, maintained, | 4417 |
|
advertised, or held out to the public to be a place where sleeping | 4418 |
|
accommodations are offered to guests, in which five or more rooms | 4419 |
|
are used for the accommodation of such guests, whether the rooms | 4420 |
|
are in one or several structures, except as otherwise provided in | 4421 |
|
division (G) of section 5739.09 of the Revised Code. | 4422 |
| (O) "Making retail sales" means the effecting of transactions | 4426 |
|
wherein one party is obligated to pay the price and the other | 4427 |
|
party is obligated to provide a service or to transfer title to or | 4428 |
|
possession of the item sold. "Making retail sales" does not | 4429 |
|
include the preliminary acts of promoting or soliciting the retail | 4430 |
|
sales, other than the distribution of printed matter which | 4431 |
|
displays or describes and prices the item offered for sale, nor | 4432 |
|
does it include delivery of a predetermined quantity of tangible | 4433 |
|
personal property or transportation of property or personnel to or | 4434 |
|
from a place where a service is performed. | 4435 |
| (P) "Used directly in the rendition of a public utility | 4436 |
|
service" means that property that is to be incorporated into and | 4437 |
|
will become a part of the consumer's production, transmission, | 4438 |
|
transportation, or distribution system and that retains its | 4439 |
|
classification as tangible personal property after such | 4440 |
|
incorporation; fuel or power used in the production, transmission, | 4441 |
|
transportation, or distribution system; and tangible personal | 4442 |
|
property used in the repair and maintenance of the production, | 4443 |
|
transmission, transportation, or distribution system, including | 4444 |
|
only such motor vehicles as are specially designed and equipped | 4445 |
|
for such use. Tangible personal property and services used | 4446 |
|
primarily in providing highway transportation for hire are not | 4447 |
|
used directly in the rendition of a public utility service. In | 4448 |
|
this definition, "public utility" includes a citizen of the United | 4449 |
|
States holding, and required to hold, a certificate of public | 4450 |
|
convenience and necessity issued under 49 U.S.C. 41102. | 4451 |
| (S) "Manufacturing operation" means a process in which | 4458 |
|
materials are changed, converted, or transformed into a different | 4459 |
|
state or form from which they previously existed and includes | 4460 |
|
refining materials, assembling parts, and preparing raw materials | 4461 |
|
and parts by mixing, measuring, blending, or otherwise committing | 4462 |
|
such materials or parts to the manufacturing process. | 4463 |
|
"Manufacturing operation" does not include packaging. | 4464 |
| (U) "Transit authority" means a regional transit authority | 4471 |
|
created pursuant to section 306.31 of the Revised Code or a county | 4472 |
|
in which a county transit system is created pursuant to section | 4473 |
|
306.01 of the Revised Code. For the purposes of this chapter, a | 4474 |
|
transit authority must extend to at least the entire area of a | 4475 |
|
single county. A transit authority that includes territory in more | 4476 |
|
than one county must include all the area of the most populous | 4477 |
|
county that is a part of such transit authority. County population | 4478 |
|
shall be measured by the most recent census taken by the United | 4479 |
|
States census bureau. | 4480 |
| (a) Accounting and legal services such as advice on tax | 4524 |
|
matters, asset management, budgetary matters, quality control, | 4525 |
|
information security, and auditing and any other situation where | 4526 |
|
the service provider receives data or information and studies, | 4527 |
|
alters, analyzes, interprets, or adjusts such material; | 4528 |
| (i) Providing credit information to users of such information | 4543 |
|
by a consumer reporting agency, as defined in the "Fair Credit | 4544 |
|
Reporting Act," 84 Stat. 1114, 1129 (1970), 15 U.S.C. 1681a(f), or | 4545 |
|
as hereafter amended, including but not limited to gathering, | 4546 |
|
organizing, analyzing, recording, and furnishing such information | 4547 |
|
by any oral, written, graphic, or electronic medium; | 4548 |
| (AA)(1) "Telecommunications service" means the electronic | 4570 |
|
transmission, conveyance, or routing of voice, data, audio, video, | 4571 |
|
or any other information or signals to a point, or between or | 4572 |
|
among points. "Telecommunications service" includes such | 4573 |
|
transmission, conveyance, or routing in which computer processing | 4574 |
|
applications are used to act on the form, code, or protocol of the | 4575 |
|
content for purposes of transmission, conveyance, or routing | 4576 |
|
without regard to whether the service is referred to as voice-over | 4577 |
|
internet protocol service or is classified by the federal | 4578 |
|
communications commission as enhanced or value-added. | 4579 |
|
"Telecommunications service" does not include any of the | 4580 |
|
following: | 4581 |
| (g) Radio and television audio and video programming | 4594 |
|
services, regardless of the medium, including the furnishing of | 4595 |
|
transmission, conveyance, and routing of such services by the | 4596 |
|
programming service provider. Radio and television audio and video | 4597 |
|
programming services include, but are not limited to, cable | 4598 |
|
service, as defined in 47 U.S.C. 522(6), and audio and video | 4599 |
|
programming services delivered by commercial mobile radio service | 4600 |
|
providers, as defined in 47 C.F.R. 20.3; | 4601 |
| (3) "900 service" means an inbound toll telecommunications | 4630 |
|
service purchased by a subscriber that allows the subscriber's | 4631 |
|
customers to call in to the subscriber's prerecorded announcement | 4632 |
|
or live service, and which is typically marketed under the name | 4633 |
"900" service" and any subsequent numbers designated by the | 4634 |
|
federal communications commission. "900 service" does not include | 4635 |
|
the charge for collection services provided by the seller of the | 4636 |
|
telecommunications service to the subscriber, or services or | 4637 |
|
products sold by the subscriber to the subscriber's customer. | 4638 |
| (5) "Prepaid wireless calling service" means a | 4645 |
|
telecommunications service that provides the right to utilize | 4646 |
|
mobile telecommunications service as well as other | 4647 |
|
non-telecommunications services, including the download of digital | 4648 |
|
products delivered electronically, and content and ancillary | 4649 |
|
services, that must be paid for in advance and that is sold in | 4650 |
|
predetermined units or dollars of which the number declines with | 4651 |
|
use in a known amount. | 4652 |
| (BB) "Laundry and dry cleaning services" means removing soil | 4663 |
|
or dirt from towels, linens, articles of clothing, or other fabric | 4664 |
|
items that belong to others and supplying towels, linens, articles | 4665 |
|
of clothing, or other fabric items. "Laundry and dry cleaning | 4666 |
|
services" does not include the provision of self-service | 4667 |
|
facilities for use by consumers to remove soil or dirt from | 4668 |
|
towels, linens, articles of clothing, or other fabric items. | 4669 |
| (CC) "Magazines distributed as controlled circulation | 4670 |
|
publications" means magazines containing at least twenty-four | 4671 |
|
pages, at least twenty-five per cent editorial content, issued at | 4672 |
|
regular intervals four or more times a year, and circulated | 4673 |
|
without charge to the recipient, provided that such magazines are | 4674 |
|
not owned or controlled by individuals or business concerns which | 4675 |
|
conduct such publications as an auxiliary to, and essentially for | 4676 |
|
the advancement of the main business or calling of, those who own | 4677 |
|
or control them. | 4678 |
| (DD) "Landscaping and lawn care service" means the services | 4679 |
|
of planting, seeding, sodding, removing, cutting, trimming, | 4680 |
|
pruning, mulching, aerating, applying chemicals, watering, | 4681 |
|
fertilizing, and providing similar services to establish, promote, | 4682 |
|
or control the growth of trees, shrubs, flowers, grass, ground | 4683 |
|
cover, and other flora, or otherwise maintaining a lawn or | 4684 |
|
landscape grown or maintained by the owner for ornamentation or | 4685 |
|
other nonagricultural purpose. However, "landscaping and lawn care | 4686 |
|
service" does not include the providing of such services by a | 4687 |
|
person who has less than five thousand dollars in sales of such | 4688 |
|
services during the calendar year. | 4689 |
| (EE) "Private investigation and security service" means the | 4690 |
|
performance of any activity for which the provider of such service | 4691 |
|
is required to be licensed pursuant to Chapter 4749. of the | 4692 |
|
Revised Code, or would be required to be so licensed in performing | 4693 |
|
such services in this state, and also includes the services of | 4694 |
|
conducting polygraph examinations and of monitoring or overseeing | 4695 |
|
the activities on or in, or the condition of, the consumer's home, | 4696 |
|
business, or other facility by means of electronic or similar | 4697 |
|
monitoring devices. "Private investigation and security service" | 4698 |
|
does not include special duty services provided by off-duty police | 4699 |
|
officers, deputy sheriffs, and other peace officers regularly | 4700 |
|
employed by the state or a political subdivision. | 4701 |
| (GG) "Research and development" means designing, creating, or | 4709 |
|
formulating new or enhanced products, equipment, or manufacturing | 4710 |
|
processes, and also means conducting scientific or technological | 4711 |
|
inquiry and experimentation in the physical sciences with the goal | 4712 |
|
of increasing scientific knowledge which may reveal the bases for | 4713 |
|
new or enhanced products, equipment, or manufacturing processes. | 4714 |
| (HH) "Qualified research and development equipment" means | 4715 |
|
capitalized tangible personal property, and leased personal | 4716 |
|
property that would be capitalized if purchased, used by a person | 4717 |
|
primarily to perform research and development. Tangible personal | 4718 |
|
property primarily used in testing, as defined in division (A)(4) | 4719 |
|
of section 5739.011 of the Revised Code, or used for recording or | 4720 |
|
storing test results, is not qualified research and development | 4721 |
|
equipment unless such property is primarily used by the consumer | 4722 |
|
in testing the product, equipment, or manufacturing process being | 4723 |
|
created, designed, or formulated by the consumer in the research | 4724 |
|
and development activity or in recording or storing such test | 4725 |
|
results. | 4726 |
| (JJ) "Employment service" means providing or supplying | 4735 |
|
personnel, on a temporary or long-term basis, to perform work or | 4736 |
|
labor under the supervision or control of another, when the | 4737 |
|
personnel so provided or supplied receive their wages, salary, or | 4738 |
|
other compensation from the provider or supplier of the employment | 4739 |
|
service or from a third party that provided or supplied the | 4740 |
|
personnel to the provider or supplier. "Employment service" does | 4741 |
|
not include: | 4742 |
| (MM) "Physical fitness facility service" means all | 4766 |
|
transactions by which a membership is granted, maintained, or | 4767 |
|
renewed, including initiation fees, membership dues, renewal fees, | 4768 |
|
monthly minimum fees, and other similar fees and dues, by a | 4769 |
|
physical fitness facility such as an athletic club, health spa, or | 4770 |
|
gymnasium, which entitles the member to use the facility for | 4771 |
|
physical exercise. | 4772 |
| (NN) "Recreation and sports club service" means all | 4773 |
|
transactions by which a membership is granted, maintained, or | 4774 |
|
renewed, including initiation fees, membership dues, renewal fees, | 4775 |
|
monthly minimum fees, and other similar fees and dues, by a | 4776 |
|
recreation and sports club, which entitles the member to use the | 4777 |
|
facilities of the organization. "Recreation and sports club" means | 4778 |
|
an organization that has ownership of, or controls or leases on a | 4779 |
|
continuing, long-term basis, the facilities used by its members | 4780 |
|
and includes an aviation club, gun or shooting club, yacht club, | 4781 |
|
card club, swimming club, tennis club, golf club, country club, | 4782 |
|
riding club, amateur sports club, or similar organization. | 4783 |
| (OO) "Livestock" means farm animals commonly raised for food, | 4784 |
|
food production, or other agricultural purposes, including, but | 4785 |
|
not limited to, cattle, sheep, goats, swine, poultry, and captive | 4786 |
|
deer. "Livestock" does not include invertebrates, amphibians, | 4787 |
|
reptiles, domestic pets, animals for use in laboratories or for | 4788 |
|
exhibition, or other animals not commonly raised for food or food | 4789 |
|
production. | 4790 |
(TT) "Professional racing team" means a person that employs | 4810 |
at least twenty full-time employees for the purpose of conducting | 4811 |
a motor vehicle racing business for profit. The person must | 4812 |
conduct the business with the purpose of racing one or more motor | 4813 |
racing vehicles in at least ten competitive professional racing | 4814 |
events each year that comprise all or part of a motor racing | 4815 |
series sanctioned by one or more motor racing sanctioning | 4816 |
organizations. A "motor racing vehicle" means a vehicle for which | 4817 |
the chassis, engine, and parts are designed exclusively for motor | 4818 |
racing, and does not include a stock or production model vehicle | 4819 |
that may be modified for use in racing. For the purposes of this | 4820 |
division: | 4821 |
(2) "Full-time employee" means an individual who is employed | 4827 |
for consideration for thirty-five or more hours a week, or who | 4828 |
renders any other standard of service generally accepted by custom | 4829 |
or specified by contract as full-time employment"Managed care | 4830 |
|
premium" means any premium, capitation, or other payment a | 4831 |
|
medicaid health insuring corporation receives for providing or | 4832 |
|
arranging for the provision of health care services to its members | 4833 |
|
or enrollees residing in this state. | 4834 |
| (UU)(1) "Lease" or "rental" means any transfer of the | 4835 |
|
possession or control of tangible personal property for a fixed or | 4836 |
|
indefinite term, for consideration. "Lease" or "rental" includes | 4837 |
|
future options to purchase or extend, and agreements described in | 4838 |
|
26 U.S.C. 7701(h)(1) covering motor vehicles and trailers where | 4839 |
|
the amount of consideration may be increased or decreased by | 4840 |
|
reference to the amount realized upon the sale or disposition of | 4841 |
|
the property. "Lease" or "rental" does not include: | 4842 |
| (VV) "Mobile telecommunications service" has the same meaning | 4865 |
|
as in the "Mobile Telecommunications Sourcing Act," Pub. L. No. | 4866 |
|
106-252, 114 Stat. 631 (2000), 4 U.S.C.A. 124(7), as amended, and, | 4867 |
|
on and after August 1, 2003, includes related fees and ancillary | 4868 |
|
services, including universal service fees, detailed billing | 4869 |
|
service, directory assistance, service initiation, voice mail | 4870 |
|
service, and vertical services, such as caller ID and three-way | 4871 |
|
calling. | 4872 |
| (XX) "Satellite broadcasting service" means the distribution | 4875 |
|
or broadcasting of programming or services by satellite directly | 4876 |
|
to the subscriber's receiving equipment without the use of ground | 4877 |
|
receiving or distribution equipment, except the subscriber's | 4878 |
|
receiving equipment or equipment used in the uplink process to the | 4879 |
|
satellite, and includes all service and rental charges, premium | 4880 |
|
channels or other special services, installation and repair | 4881 |
|
service charges, and any other charges having any connection with | 4882 |
|
the provision of the satellite broadcasting service. | 4883 |
| (YY) "Tangible personal property" means personal property | 4884 |
|
that can be seen, weighed, measured, felt, or touched, or that is | 4885 |
|
in any other manner perceptible to the senses. For purposes of | 4886 |
|
this chapter and Chapter 5741. of the Revised Code, "tangible | 4887 |
|
personal property" includes motor vehicles, electricity, water, | 4888 |
|
gas, steam, and prewritten computer software. | 4889 |
| (ZZ) "Direct mail" means printed material delivered or | 4890 |
|
distributed by United States mail or other delivery service to a | 4891 |
|
mass audience or to addressees on a mailing list provided by the | 4892 |
|
consumer or at the direction of the consumer when the cost of the | 4893 |
|
items are not billed directly to the recipients. "Direct mail" | 4894 |
|
includes tangible personal property supplied directly or | 4895 |
|
indirectly by the consumer to the direct mail vendor for inclusion | 4896 |
|
in the package containing the printed material. "Direct mail" does | 4897 |
|
not include multiple items of printed material delivered to a | 4898 |
|
single address. | 4899 |
| (DDD) "Prewritten computer software" means computer software, | 4909 |
|
including prewritten upgrades, that is not designed and developed | 4910 |
|
by the author or other creator to the specifications of a specific | 4911 |
|
purchaser. The combining of two or more prewritten computer | 4912 |
|
software programs or prewritten portions thereof does not cause | 4913 |
|
the combination to be other than prewritten computer software. | 4914 |
|
"Prewritten computer software" includes software designed and | 4915 |
|
developed by the author or other creator to the specifications of | 4916 |
|
a specific purchaser when it is sold to a person other than the | 4917 |
|
purchaser. If a person modifies or enhances computer software of | 4918 |
|
which the person is not the author or creator, the person shall be | 4919 |
|
deemed to be the author or creator only of such person's | 4920 |
|
modifications or enhancements. Prewritten computer software or a | 4921 |
|
prewritten portion thereof that is modified or enhanced to any | 4922 |
|
degree, where such modification or enhancement is designed and | 4923 |
|
developed to the specifications of a specific purchaser, remains | 4924 |
|
prewritten computer software; provided, however, that where there | 4925 |
|
is a reasonable, separately stated charge or an invoice or other | 4926 |
|
statement of the price given to the purchaser for the modification | 4927 |
|
or enhancement, the modification or enhancement shall not | 4928 |
|
constitute prewritten computer software. | 4929 |
| (EEE)(1) "Food" means substances, whether in liquid, | 4930 |
|
concentrated, solid, frozen, dried, or dehydrated form, that are | 4931 |
|
sold for ingestion or chewing by humans and are consumed for their | 4932 |
|
taste or nutritional value. "Food" does not include alcoholic | 4933 |
|
beverages, dietary supplements, soft drinks, or tobacco. | 4934 |
| (b) "Dietary supplements" means any product, other than | 4939 |
|
tobacco, that is intended to supplement the diet and that is | 4940 |
|
intended for ingestion in tablet, capsule, powder, softgel, | 4941 |
|
gelcap, or liquid form, or, if not intended for ingestion in such | 4942 |
|
a form, is not represented as conventional food for use as a sole | 4943 |
|
item of a meal or of the diet; that is required to be labeled as a | 4944 |
|
dietary supplement, identifiable by the "supplement facts" box | 4945 |
|
found on the label, as required by 21 C.F.R. 101.36; and that | 4946 |
|
contains one or more of the following dietary ingredients: | 4947 |
| (FFF) "Drug" means a compound, substance, or preparation, and | 4964 |
|
any component of a compound, substance, or preparation, other than | 4965 |
|
food, dietary supplements, or alcoholic beverages that is | 4966 |
|
recognized in the official United States pharmacopoeia, official | 4967 |
|
homeopathic pharmacopoeia of the United States, or official | 4968 |
|
national formulary, and supplements to them; is intended for use | 4969 |
|
in the diagnosis, cure, mitigation, treatment, or prevention of | 4970 |
|
disease; or is intended to affect the structure or any function of | 4971 |
|
the body. | 4972 |
| (III) "Mobility enhancing equipment" means equipment, | 4984 |
|
including repair and replacement parts for such equipment, that is | 4985 |
|
primarily and customarily used to provide or increase the ability | 4986 |
|
to move from one place to another and is appropriate for use | 4987 |
|
either in a home or a motor vehicle, that is not generally used by | 4988 |
|
persons with normal mobility, and that does not include any motor | 4989 |
|
vehicle or equipment on a motor vehicle normally provided by a | 4990 |
|
motor vehicle manufacturer. "Mobility enhancing equipment" does | 4991 |
|
not include durable medical equipment. | 4992 |
| (JJJ) "Prosthetic device" means a replacement, corrective, or | 4993 |
|
supportive device, including repair and replacement parts for the | 4994 |
|
device, worn on or in the human body to artificially replace a | 4995 |
|
missing portion of the body, prevent or correct physical deformity | 4996 |
|
or malfunction, or support a weak or deformed portion of the body. | 4997 |
|
As used in this division, "prosthetic device" does not include | 4998 |
|
corrective eyeglasses, contact lenses, or dental prosthesis. | 4999 |
(d) "Management services" means administrative and aviation | 5032 |
support services furnished under a fractional aircraft ownership | 5033 |
program in accordance with a management services agreement under | 5034 |
division (KKK)(1)(e) of this section, and offered by the program | 5035 |
manager to the fractional owners, including, at a minimum, the | 5036 |
establishment and implementation of safety guidelines; the | 5037 |
coordination of the scheduling of the program aircraft and crews; | 5038 |
program aircraft maintenance; program aircraft insurance; crew | 5039 |
training for crews employed, furnished, or contracted by the | 5040 |
program manager or the fractional owner; the satisfaction of | 5041 |
record-keeping requirements; and the development and use of an | 5042 |
operations manual and a maintenance manual for the fractional | 5043 |
aircraft ownership program. | 5044 |
| (LLL) "Electronic publishing" means providing access to one | 5051 |
|
or more of the following primarily for business customers, | 5052 |
|
including the federal government or a state government or a | 5053 |
|
political subdivision thereof, to conduct research: news; | 5054 |
|
business, financial, legal, consumer, or credit materials; | 5055 |
|
editorials, columns, reader commentary, or features; photos or | 5056 |
|
images; archival or research material; legal notices, identity | 5057 |
|
verification, or public records; scientific, educational, | 5058 |
|
instructional, technical, professional, trade, or other literary | 5059 |
|
materials; or other similar information which has been gathered | 5060 |
|
and made available by the provider to the consumer in an | 5061 |
|
electronic format. Providing electronic publishing includes the | 5062 |
|
functions necessary for the acquisition, formatting, editing, | 5063 |
|
storage, and dissemination of data or information that is the | 5064 |
|
subject of a sale. | 5065 |
| Sec. 5739.02. For the purpose of providing revenue with | 5082 |
|
which to meet the needs of the state, for the use of the general | 5083 |
|
revenue fund of the state, for the purpose of securing a thorough | 5084 |
|
and efficient system of common schools throughout the state, for | 5085 |
|
the purpose of affording revenues, in addition to those from | 5086 |
|
general property taxes, permitted under constitutional | 5087 |
|
limitations, and from other sources, for the support of local | 5088 |
|
governmental functions, and for the purpose of reimbursing the | 5089 |
|
state for the expense of administering this chapter, an excise tax | 5090 |
|
is hereby levied on each retail sale made in this state. | 5091 |
| (2) In the case of the lease or rental, with a fixed term of | 5097 |
|
more than thirty days or an indefinite term with a minimum period | 5098 |
|
of more than thirty days, of any motor vehicles designed by the | 5099 |
|
manufacturer to carry a load of not more than one ton, watercraft, | 5100 |
|
outboard motor, or aircraft, or of any tangible personal property, | 5101 |
|
other than motor vehicles designed by the manufacturer to carry a | 5102 |
|
load of more than one ton, to be used by the lessee or renter | 5103 |
|
primarily for business purposes, the tax shall be collected by the | 5104 |
|
vendor at the time the lease or rental is consummated and shall be | 5105 |
|
calculated by the vendor on the basis of the total amount to be | 5106 |
|
paid by the lessee or renter under the lease agreement. If the | 5107 |
|
total amount of the consideration for the lease or rental includes | 5108 |
|
amounts that are not calculated at the time the lease or rental is | 5109 |
|
executed, the tax shall be calculated and collected by the vendor | 5110 |
|
at the time such amounts are billed to the lessee or renter. In | 5111 |
|
the case of an open-end lease or rental, the tax shall be | 5112 |
|
calculated by the vendor on the basis of the total amount to be | 5113 |
|
paid during the initial fixed term of the lease or rental, and for | 5114 |
|
each subsequent renewal period as it comes due. As used in this | 5115 |
|
division, "motor vehicle" has the same meaning as in section | 5116 |
|
4501.01 of the Revised Code, and "watercraft" includes an outdrive | 5117 |
|
unit attached to the watercraft. | 5118 |
| A lease with a renewal clause and a termination penalty or | 5119 |
|
similar provision that applies if the renewal clause is not | 5120 |
|
exercised is presumed to be a sham transaction. In such a case, | 5121 |
|
the tax shall be calculated and paid on the basis of the entire | 5122 |
|
length of the lease period, including any renewal periods, until | 5123 |
|
the termination penalty or similar provision no longer applies. | 5124 |
|
The taxpayer shall bear the burden, by a preponderance of the | 5125 |
|
evidence, that the transaction or series of transactions is not a | 5126 |
|
sham transaction. | 5127 |
| (6) Sales of motor fuel upon receipt, use, distribution, or | 5154 |
|
sale of which in this state a tax is imposed by the law of this | 5155 |
|
state, but this exemption shall not apply to the sale of motor | 5156 |
|
fuel on which a refund of the tax is allowable under division (A) | 5157 |
|
of section 5735.14 of the Revised Code; and the tax commissioner | 5158 |
|
may deduct the amount of tax levied by this section applicable to | 5159 |
|
the price of motor fuel when granting a refund of motor fuel tax | 5160 |
|
pursuant to division (A) of section 5735.14 of the Revised Code | 5161 |
|
and shall cause the amount deducted to be paid into the general | 5162 |
|
revenue fund of this state; | 5163 |
| (7) Sales of natural gas by a natural gas company, of water | 5164 |
|
by a water-works company, or of steam by a heating company, if in | 5165 |
|
each case the thing sold is delivered to consumers through pipes | 5166 |
|
or conduits, and all sales of communications services by a | 5167 |
|
telegraph company, all terms as defined in section 5727.01 of the | 5168 |
|
Revised Code, and sales of electricity delivered through wires; | 5169 |
| (8) Casual sales by a person, or auctioneer employed directly | 5170 |
|
by the person to conduct such sales, except as to such sales of | 5171 |
|
motor vehicles, watercraft or outboard motors required to be | 5172 |
|
titled under section 1548.06 of the Revised Code, watercraft | 5173 |
|
documented with the United States coast guard, snowmobiles, and | 5174 |
|
all-purpose vehicles as defined in section 4519.01 of the Revised | 5175 |
|
Code; | 5176 |
| (9)(a) Sales of services or tangible personal property, other | 5177 |
|
than motor vehicles, mobile homes, and manufactured homes, by | 5178 |
|
churches, organizations exempt from taxation under section | 5179 |
|
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit | 5180 |
|
organizations operated exclusively for charitable purposes as | 5181 |
|
defined in division (B)(12) of this section, provided that the | 5182 |
|
number of days on which such tangible personal property or | 5183 |
|
services, other than items never subject to the tax, are sold does | 5184 |
|
not exceed six in any calendar year, except as otherwise provided | 5185 |
|
in division (B)(9)(b) of this section. If the number of days on | 5186 |
|
which such sales are made exceeds six in any calendar year, the | 5187 |
|
church or organization shall be considered to be engaged in | 5188 |
|
business and all subsequent sales by it shall be subject to the | 5189 |
|
tax. In counting the number of days, all sales by groups within a | 5190 |
|
church or within an organization shall be considered to be sales | 5191 |
|
of that church or organization. | 5192 |
| (b) The limitation on the number of days on which tax-exempt | 5193 |
|
sales may be made by a church or organization under division | 5194 |
|
(B)(9)(a) of this section does not apply to sales made by student | 5195 |
|
clubs and other groups of students of a primary or secondary | 5196 |
|
school, or a parent-teacher association, booster group, or similar | 5197 |
|
organization that raises money to support or fund curricular or | 5198 |
|
extracurricular activities of a primary or secondary school. | 5199 |
| (12) Sales of tangible personal property or services to | 5209 |
|
churches, to organizations exempt from taxation under section | 5210 |
|
501(c)(3) of the Internal Revenue Code of 1986, and to any other | 5211 |
|
nonprofit organizations operated exclusively for charitable | 5212 |
|
purposes in this state, no part of the net income of which inures | 5213 |
|
to the benefit of any private shareholder or individual, and no | 5214 |
|
substantial part of the activities of which consists of carrying | 5215 |
|
on propaganda or otherwise attempting to influence legislation; | 5216 |
|
sales to offices administering one or more homes for the aged or | 5217 |
|
one or more hospital facilities exempt under section 140.08 of the | 5218 |
|
Revised Code; and sales to organizations described in division (D) | 5219 |
|
of section 5709.12 of the Revised Code. | 5220 |
| "Charitable purposes" means the relief of poverty; the | 5221 |
|
improvement of health through the alleviation of illness, disease, | 5222 |
|
or injury; the operation of an organization exclusively for the | 5223 |
|
provision of professional, laundry, printing, and purchasing | 5224 |
|
services to hospitals or charitable institutions; the operation of | 5225 |
|
a home for the aged, as defined in section 5701.13 of the Revised | 5226 |
|
Code; the operation of a radio or television broadcasting station | 5227 |
|
that is licensed by the federal communications commission as a | 5228 |
|
noncommercial educational radio or television station; the | 5229 |
|
operation of a nonprofit animal adoption service or a county | 5230 |
|
humane society; the promotion of education by an institution of | 5231 |
|
learning that maintains a faculty of qualified instructors, | 5232 |
|
teaches regular continuous courses of study, and confers a | 5233 |
|
recognized diploma upon completion of a specific curriculum; the | 5234 |
|
