Bill Text: OH SB37 | 2009-2010 | 128th General Assembly | Introduced
Bill Title: To increase the tobacco products excise tax rate and to credit some of the additional revenue to the Tobacco Use Prevention Fund.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2009-02-10 - To Ways & Means & Economic Development [SB37 Detail]
Download: Ohio-2009-SB37-Introduced.html
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Senator Miller, D.
Cosponsors:
Senators Miller, R., Schiavoni
To amend sections 5743.51, 5743.62, and 5743.63 of | 1 |
the Revised Code to increase the tobacco products | 2 |
excise tax rate and to credit some of the | 3 |
additional revenue to the Tobacco Use Prevention | 4 |
Fund. | 5 |
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5743.51, 5743.62, and 5743.63 of the | 6 |
Revised Code be amended to read as follows: | 7 |
Sec. 5743.51. (A) To provide revenue for the general revenue | 8 |
fund of the state, an excise tax on tobacco products is hereby | 9 |
levied at the rate of | 10 |
wholesale price of the tobacco product received by a distributor | 11 |
or sold by a manufacturer to a retail dealer located in this | 12 |
state. Each distributor who brings tobacco products, or causes | 13 |
tobacco products to be brought, into this state for distribution | 14 |
within this state, or any out-of-state distributor who sells | 15 |
tobacco products to wholesale or retail dealers located in this | 16 |
state for resale by those wholesale or retail dealers is liable | 17 |
for the tax imposed by this section. Only one sale of the same | 18 |
article shall be used in computing the amount of the tax due. | 19 |
(B) The treasurer of state shall place to the credit of the | 20 |
tax refund fund created by section 5703.052 of the Revised Code, | 21 |
out of the receipts from the tax levied by this section, amounts | 22 |
equal to the refunds certified by the tax commissioner pursuant to | 23 |
section 5743.53 of the Revised Code. The treasurer shall credit | 24 |
forty per cent of the receipts from the tax levied under this | 25 |
section to the tobacco use prevention fund created in section | 26 |
3701.841 of the Revised Code. The balance of the taxes collected | 27 |
under this section shall be paid into the general revenue fund. | 28 |
(C) The commissioner may adopt rules as are necessary to | 29 |
assist in the enforcement and administration of sections 5743.51 | 30 |
to 5743.66 of the Revised Code, including rules providing for the | 31 |
remission of penalties imposed. | 32 |
(D) A manufacturer is not liable for payment of the tax | 33 |
imposed by this section for sales of tobacco products to a retail | 34 |
dealer that has filed a signed statement with the manufacturer in | 35 |
which the retail dealer agrees to pay and be liable for the tax, | 36 |
as long as the manufacturer has provided a copy of the statement | 37 |
to the tax commissioner. | 38 |
Sec. 5743.62. (A) To provide revenue for the general revenue | 39 |
fund of the state, an excise tax is hereby levied on the seller of | 40 |
tobacco products in this state at the rate of | 41 |
per cent of the wholesale price of the tobacco product whenever | 42 |
the tobacco product is delivered to a consumer in this state for | 43 |
the storage, use, or other consumption of such tobacco products. | 44 |
The tax imposed by this section applies only to sellers having | 45 |
nexus in this state, as defined in section 5741.01 of the Revised | 46 |
Code. | 47 |
(B) A seller of tobacco products who has nexus in this state | 48 |
as defined in section 5741.01 of the Revised Code shall register | 49 |
with the tax commissioner and supply any information concerning | 50 |
the seller's contacts with this state as may be required by the | 51 |
tax commissioner. A seller who does not have nexus in this state | 52 |
may voluntarily register with the tax commissioner. A seller who | 53 |
voluntarily registers with the tax commissioner is entitled to the | 54 |
same benefits and is subject to the same duties and requirements | 55 |
as a seller required to be registered with the tax commissioner | 56 |
under this division. | 57 |
(C) Each seller of tobacco products subject to the tax levied | 58 |
by this section, on or before the last day of each month, shall | 59 |
file with the tax commissioner a return for the preceding month | 60 |
showing any information the tax commissioner finds necessary for | 61 |
the proper administration of sections 5743.51 to 5743.66 of the | 62 |
Revised Code, together with remittance of the tax due, payable to | 63 |
the treasurer of state. The return and payment of the tax required | 64 |
by this section shall be filed in such a manner that it is | 65 |
received by the tax commissioner on or before the last day of the | 66 |
month following the reporting period. If the return is filed and | 67 |
the amount of the tax shown on the return to be due is paid on or | 68 |
before the date the return is required to be filed, the seller is | 69 |
entitled to a discount equal to two and five-tenths per cent of | 70 |
the amount shown on the return to be due. | 71 |
(D) The tax commissioner shall immediately forward to the | 72 |
treasurer of state all money received from the tax levied by this | 73 |
section | 74 |
cent of the receipts from the tax levied under this section to | 75 |
the tobacco use prevention fund created in section 3701.841 of | 76 |
the Revised Code and shall credit the remaining amount to the | 77 |
general revenue fund. | 78 |
(E) Each seller of tobacco products subject to the tax levied | 79 |
by this section shall mark on the invoices of tobacco products | 80 |
sold that the tax levied by that section has been paid and shall | 81 |
indicate the seller's account number as assigned by the tax | 82 |
commissioner. | 83 |
Sec. 5743.63. (A) To provide revenue for the general revenue | 84 |
fund of the state, an excise tax is hereby levied on the storage, | 85 |
use, or other consumption of tobacco products at the rate of | 86 |
87 | |
tobacco product, provided the tax has not been paid by the seller | 88 |
as provided in section 5743.62 of the Revised Code, or by the | 89 |
distributor as provided in section 5743.51 of the Revised Code. | 90 |
(B) Each person subject to the tax levied by this section, on | 91 |
or before the last day of each month, shall file with the tax | 92 |
commissioner a return for the preceding month showing any | 93 |
information the tax commissioner finds necessary for the proper | 94 |
administration of sections 5743.51 to 5743.66 of the Revised Code, | 95 |
together with remittance of the tax due, payable to the treasurer | 96 |
of state. The return and payment of the tax required by this | 97 |
section shall be filed in such a manner that it is received by the | 98 |
tax commissioner on or before the last day of the month following | 99 |
the reporting period. | 100 |
(C) The tax commissioner shall immediately forward to the | 101 |
treasurer of state all money received from the tax levied by this | 102 |
section | 103 |
cent of the receipts from the tax levied under this section to | 104 |
the tobacco use prevention fund created in section 3701.841 of | 105 |
the Revised Code and shall credit the remaining amount to the | 106 |
general revenue fund. | 107 |
Section 2. That existing sections 5743.51, 5743.62, and | 108 |
5743.63 of the Revised Code are hereby repealed. | 109 |
Section 3. That the amendment of sections 5743.51, 5743.62, | 110 |
and 5743.63 of the Revised Code by this act applies on and after | 111 |
July 1, 2009. | 112 |