Levy a tax on certain high-volume landlords

As Introduced

136th
General Assembly

Regular
Session
S. B. No. 28

2025-2026

Senators Blessing, Antonio

Cosponsors: Senators Craig,
Hicks-Hudson, Weinstein

A
BILL

To
amend sections 131.02, 319.202, 715.013, 4303.26, 5703.052, 5703.053,
5703.19, 5703.263, 5703.50, 5703.70, 5703.77, 5703.90, 5725.26, and
5751.051 and to enact sections 5747.081, 5755.01, 5755.011, 5755.02,
5755.03, 5755.04, 5755.05, 5755.051, 5755.052, 5755.06, 5755.07, and
5755.99 of the Revised Code
to
levy a tax on certain high-volume landlords.

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

Section
1.
That
sections 131.02, 319.202, 715.013, 4303.26, 5703.052, 5703.053,
5703.19, 5703.263, 5703.50, 5703.70, 5703.77, 5703.90, 5725.26, and
5751.051 be amended and sections 5747.081, 5755.01, 5755.011,
5755.02, 5755.03, 5755.04, 5755.05, 5755.051, 5755.052, 5755.06,
5755.07, and 5755.99 of the Revised Code be enacted to read as
follows:

Sec.
131.02.
(A)
Except as otherwise provided in section 4123.37, section 5703.061,
and division (K) of section 4123.511 of the Revised Code, whenever
any amount is payable to the state, the officer, employee, or agent
responsible for administering the law under which the amount is
payable shall immediately proceed to collect the amount or cause the
amount to be collected and shall pay the amount into the state
treasury or into the appropriate custodial fund in the manner set
forth pursuant to section 113.08 of the Revised Code. Except as
otherwise provided in this division, if the amount is not paid within
forty-five days after payment is due, the officer, employee, or agent
shall certify the amount due to the attorney general, in the form and
manner prescribed by the attorney general. In the case of an amount
payable by a student enrolled in a state institution of higher
education, the amount shall be certified within the later of
forty-five days after the amount is due or the tenth day after the
beginning of the next academic semester, quarter, or other session
following the session for which the payment is payable. The attorney
general may assess the collection cost to the amount certified in
such manner and amount as prescribed by the attorney general. If an
amount payable to a political subdivision is past due, the political
subdivision may, with the approval of the attorney general, certify
the amount to the attorney general pursuant to this section.

For
the purposes of this section, the attorney general and the officer,
employee, or agent responsible for administering the law under which
the amount is payable shall agree on the time a payment is due, and
that agreed upon time shall be one of the following times:

(1)
If a law, including an administrative rule, of this state prescribes
the time a payment is required to be made or reported, when the
payment is required by that law to be paid or reported.

(2)
If the payment is for services rendered, when the rendering of the
services is completed.

(3)
If the payment is reimbursement for a loss, when the loss is
incurred.

(4)
In the case of a fine or penalty for which a law or administrative
rule does not prescribe a time for payment, when the fine or penalty
is first assessed.

(5)
If the payment arises from a legal finding, judgment, or adjudication
order, when the finding, judgment, or order is rendered or issued.

(6)
If the payment arises from an overpayment of money by the state to
another person, when the overpayment is discovered.

(7)
The date on which the amount for which an individual is personally
liable under section 5735.35, section 5739.33, or division (G) of
section 5747.07 of the Revised Code is determined.

(8)
Upon proof of claim being filed in a bankruptcy case.

(9)
Any other appropriate time determined by the attorney general and the
officer, employee, or agent responsible for administering the law
under which the amount is payable on the basis of statutory
requirements or ordinary business processes of the agency,
institution, or political subdivision to which the payment is owed.

(B)(1)
The attorney general shall give immediate notice by mail or otherwise
to the party indebted of the nature and amount of the indebtedness.

(2)
If the amount payable to this state arises from a tax levied under
Chapter 5733., 5739., 5741., 5747.,
or

5751.
,
or 5755.

of the Revised Code, the notice also shall specify all of the
following:

(a)
The assessment or case number;

(b)
The tax pursuant to which the assessment is made;

(c)
The reason for the liability, including, if applicable, that a
penalty or interest is due;

(d)
An explanation of how and when interest will be added to the amount
assessed;

(e)
That the attorney general and tax commissioner, acting together, have
the authority, but are not required, to compromise the claim and
accept payment over a reasonable time, if such actions are in the
best interest of the state.

(C)
The attorney general shall collect the claim or secure a judgment and
issue an execution for its collection.

(D)
Each claim shall bear interest, from the day on which the claim
became due, at the rate per annum required by section 5703.47 of the
Revised Code.

(E)
The attorney general and the chief officer of the agency reporting a
claim, acting together, may do any of the following if such action is
in the best interests of the state:

(1)
Compromise the claim;

(2)
Extend for a reasonable period the time for payment of the claim by
agreeing to accept monthly or other periodic payments. The agreement
may require security for payment of the claim.

(3)
Add fees to recover the cost of processing checks or other draft
instruments returned for insufficient funds and the cost of providing
electronic payment options.

(F)(1)
Except as provided in division (F)(2) of this section, if the
attorney general finds, after investigation, that any claim due and
owing to the state is uncollectible, the attorney general, with the
consent of the chief officer of the agency reporting the claim, may
do the following:

(a)
Sell, convey, or otherwise transfer the claim to one or more private
entities for collection;

(b)
Cancel the claim or cause it to be canceled.

(2)
The attorney general shall cancel or cause to be canceled an
unsatisfied claim on the date that is forty years after the date the
claim is certified, unless the attorney general has adopted a rule
under division (F)(5) of this section shortening this time frame with
respect to a subset of claims.

(3)
No initial action shall be commenced to collect any tax payable to
the state that is administered by the tax commissioner, whether or
not such tax is subject to division (B) of this section, or any
penalty, interest, or additional charge on such tax, after the
expiration of the period ending on the later of the dates specified
in divisions (F)(3)(a) and (b) of this section, provided that such
period shall be extended by the period of any stay to such collection
or by any other period to which the parties mutually agree. If the
initial action in aid of execution is commenced before the later of
the dates specified in divisions (F)(3)(a) and (b) of this section,
any and all subsequent actions may be pursued in aid of execution of
judgment for as long as the debt exists.

(a)
Seven years after the assessment of the tax, penalty, interest, or
additional charge is issued.

(b)
Four years after the assessment of the tax, penalty, interest, or
additional charge becomes final. For the purposes of division
(F)(3)(b) of this section, the assessment becomes final at the latest
of the following: upon expiration of the period to petition for
reassessment, or if applicable, to appeal a final determination of
the commissioner or decision of the board of tax appeals or a court,
or, if applicable, upon decision of the United States supreme court.

For
the purposes of division (F)(3) of this section, an initial action to
collect a tax debt is commenced at the time when a certified copy of
the tax commissioner's entry making an assessment final has been
filed in the office of the clerk of court of common pleas in the
county in which the taxpayer resides or has its principal place of
business in this state, or in the office of the clerk of court of
common pleas of Franklin county, as provided in section 5739.13,
5741.14, 5747.13,
or

5751.09
,
or 5755.06

of the Revised Code or in any other applicable law requiring such a
filing. If an assessment has not been issued and there is no time
limitation on the issuance of an assessment under applicable law, an
action to collect a tax debt commences when the action is filed in
the courts of this state to collect the liability.

(4)
If information contained in a claim that is sold, conveyed, or
transferred to a private entity pursuant to this section is
confidential pursuant to federal law or a section of the Revised Code
that implements a federal law governing confidentiality, such
information remains subject to that law during and following the
sale, conveyance, or transfer.

(5)
The attorney general may adopt rules to aid in the implementation of
this section.

Sec.
319.202.
(A)

Before
the county auditor indorses any real property conveyance or
manufactured or mobile home conveyance presented to the auditor
pursuant to section 319.20 of the Revised Code or registers any
manufactured or mobile home conveyance pursuant to section 4503.061
of the Revised Code, the grantee or the grantee's representative
shall submit, either electronically or three written copies of, a
statement, in the form prescribed by the tax commissioner, and other
information as the county auditor may require, declaring the value of
real property or manufactured or mobile home conveyed, except that
when the transfer is exempt under division (G)(3) of section 319.54
of the Revised Code only a statement of the reason for the exemption
shall be required. Each statement submitted under this section shall
contain the information required under divisions
(A)
(A)(1)

and
(B)
(2)

of this section.
If
a taxable house is conveyed to a pass-through entity, the statement
submitted under this section shall include the name, address,
telephone number, and electronic mail address of the entity and an
owner, member, manager, officer, partner, or associate, as
applicable, of the entity.

(A)
(1)

Each statement submitted under this section shall either:

(1)
(a)

Contain an affirmation by the grantee that the grantor has been asked
by the grantee or the grantee's representative whether to the best of
the grantor's knowledge either the preceding or the current year's
taxes on the real property or the current or following year's taxes
on the manufactured or mobile home conveyed will be reduced under
division (A) of section 323.152 or under section 4503.065 of the
Revised Code and that the grantor indicated that to the best of the
grantor's knowledge the taxes will not be so reduced; or

(2)
(b)

Be accompanied by a sworn or affirmed instrument stating:

(a)
(i)

To the best of the grantor's knowledge the real property or the
manufactured or mobile home that is the subject of the conveyance is
eligible for and will receive a reduction in taxes for or payable in
the current year under division (A) of section 323.152 or under
section 4503.065 of the Revised Code and that the reduction or
reductions will be reflected in the grantee's taxes;

(b)
(ii)

The estimated amount of such reductions that will be reflected in the
grantee's taxes;

(c)
(iii)

That the grantor and the grantee have considered and accounted for
the total estimated amount of such reductions to the satisfaction of
both the grantee and the grantor. The auditor shall indorse the
instrument, return it to the grantee or the grantee's representative,
and provide a copy of the indorsed instrument to the grantor or the
grantor's representative.

(B)
(2)

Each statement submitted under this section shall either:

(1)

(a)

Contain
an affirmation by the grantee that the grantor has been asked by the
grantee or the grantee's representative whether to the best of the
grantor's knowledge the real property conveyed qualified for the
current agricultural use valuation under section 5713.30 of the
Revised Code either for the preceding or the current year and that
the grantor indicated that to the best of the grantor's knowledge the
property conveyed was not so qualified; or

(2)
(b)

Be accompanied by a sworn or affirmed instrument stating:

(a)
(i)

To the best of the grantor's knowledge the real property conveyed was
qualified for the current agricultural use valuation under section
5713.30 of the Revised Code either for the preceding or the current
year;

(b)
(ii)

To the extent that the property will not continue to qualify for the
current agricultural use valuation either for the current or the
succeeding year, that the property will be subject to a recoupment
charge equal to the tax savings in accordance with section 5713.34 of
the Revised Code;

(c)
(iii)

That the grantor and the grantee have considered and accounted for
the total estimated amount of such recoupment, if any, to the
satisfaction of both the grantee and the grantor. The auditor shall
indorse the instrument, forward it to the grantee or the grantee's
representative, and provide a copy of the indorsed instrument to the
grantor or the grantor's representative.

(B)
Within thirty days after the qualifying transfer of an ownership
interest in a pass-through entity, the transferor of the ownership
interest shall submit to the county auditor of each county in which a
taxable house owned by the entity is located a statement that
includes both of the following:

(1)
The name, address, telephone number, and electronic mail address of
the entity and an owner, member, manager, officer, partner, or
associate, as applicable, of the entity being transferred;

(2)
The address and parcel identification number of the taxable house or
houses owned directly or indirectly by the entity being transferred.

(C)
The grantor shall pay the fee required by division (G)(3) of section
319.54 of the Revised Code; and, in the event the board of county
commissioners of the county has levied a real property or a
manufactured home transfer tax pursuant to Chapter 322. of the
Revised Code, the amount required by the real property or
manufactured home transfer tax so levied. If the conveyance is exempt
from the fee provided for in division (G)(3) of section 319.54 of the
Revised Code and the tax, if any, levied pursuant to Chapter 322. of
the Revised Code, the reason for such exemption shall be shown on the
statement. "Value" means, in the case of any deed or
certificate of title not a gift in whole or part, the amount of the
full consideration therefor, paid or to be paid for the real estate
or manufactured or mobile home described in the deed or title,
including the amount of any mortgage or vendor's lien thereon. If
property sold under a land installment contract is conveyed by the
seller under such contract to a third party and the contract has been
of record at least twelve months prior to the date of conveyance,
"value" means the unpaid balance owed to the seller under
the contract at the time of the conveyance, but the statement shall
set forth the amount paid under such contract prior to the date of
conveyance. In the case of a gift in whole or part, "value"
means the estimated price the real estate or manufactured or mobile
home described in the deed or certificate of title would bring in the
open market and under the then existing and prevailing market
conditions in a sale between a willing seller and a willing buyer,
both conversant with the property and with prevailing general price
levels. No person shall willfully falsify the value of property
conveyed.

(D)
The auditor shall indorse each conveyance on its face to indicate the
amount of the conveyance fee and compliance with this section and if
the property is residential rental property include a statement that
the grantee shall file with the county auditor the information
required under division (A) or (C) of section 5323.02 of the Revised
Code. The auditor shall retain the original copy of the statement of
value, forward to the tax commissioner one copy on which shall be
noted the most recent assessed value of the property, and furnish one
copy to the grantee or the grantee's representative.

(E)
In order to achieve uniform administration and collection of the
transfer fee required by division (G)(3) of section 319.54 of the
Revised Code, the tax commissioner shall adopt and promulgate rules
for the administration and enforcement of the levy and collection of
such fee.

(F)
As used in this section
,
"residential
:

(1)
"Residential
rental
property" has the same meaning as in section 5323.01 of the
Revised Code.

(2)
"Taxable house" has the same meaning as in section 5755.01
of the Revised Code.

(3)
"Pass-through entity" has the same meaning as in section
5733.04 of the Revised Code.

(4)
"Qualifying transfer" means the transfer of more than fifty
per cent of the ownership interest in a pass-through entity that,
directly or indirectly, owns one or more taxable houses. A
"qualifying transfer" may occur in one transaction or in a
series of transactions.

Sec.
715.013.
(A)
Except as otherwise expressly authorized by the Revised Code, no
municipal corporation shall levy a tax that is the same as or similar
to a tax levied under Chapter 322., 3734., 3769., 4123., 4141.,
4301., 4303., 4305., 4307., 4309., 5707., 5725., 5726., 5727., 5728.,
5729., 5731., 5735., 5736., 5737., 5739., 5741., 5743., 5747., 5749.,

or

5751.
,
or 5755.

of the Revised Code.

(B)
No municipal corporation may impose any tax, fee, assessment, or
other charge on auxiliary containers, on the sale, use, or
consumption of such containers, or on the basis of receipts received
from the sale of such containers. As used in this division,
"auxiliary container" has the same meaning as in section
3767.32 of the Revised Code.

(C)
This section does not prohibit a municipal corporation from levying
an income tax or withholding tax in accordance with Chapter 718. of
the Revised Code, or a tax on any of the following:

(1)
Amounts received for admission to any place;

(2)
The income of an electric company or combined company, as defined in
section 5727.01 of the Revised Code;

(3)
On and after January 1, 2004, the income of a telephone company, as
defined in section 5727.01 of the Revised Code.

Sec.
4303.26.
(A)
Applications for regular permits authorized by sections 4303.02 to
4303.23 of the Revised Code may be filed with the division of liquor
control. No permit shall be issued by the division until fifteen days
after the application for it is filed. An applicant for the issuance
of a new permit shall pay a processing fee of one hundred dollars
when filing application for the permit, if the permit is then
available, or shall pay the processing fee when a permit becomes
available, if it is not available when the applicant initially files
the application. When an application for a new class C or D permit is
filed, when class C or D permits become available, or when an
application for transfer of ownership of a class C or D permit or
transfer of a location of a class C or D permit is filed, no permit
shall be issued, nor shall the location or the ownership of a permit
be transferred, by the division until the division notifies the
legislative authority of the municipal corporation if the business or
event is or is to be located within the corporate limits of a
municipal corporation, or the clerk of the board of county
commissioners and the fiscal officer of the board of township
trustees in the county in which the business or event is or is to be
conducted if the business is or is to be located outside the
corporate limits of a municipal corporation, and an opportunity is
provided officials or employees of the municipal corporation or
county and township, who shall be designated by the legislative
authority or the board of county commissioners or board of township
trustees, for a complete hearing upon the advisability of the
issuance, transfer of ownership, or transfer of location of the
permit. In this hearing, no objection to the issuance, transfer of
ownership, or transfer of location of the permit shall be based upon
noncompliance of the proposed permit premises with local zoning
regulations which prohibit the sale of beer or intoxicating liquor,
in an area zoned for commercial or industrial uses, for a permit
premises that would otherwise qualify for a proper permit issued by
the division.

When
the division sends notice to the legislative or executive authority
of the political subdivision, as required by this section, the
division shall also so notify, by certified mail, return receipt
requested, or by personal service, the chief peace officer of the
political subdivision. Upon the request of the chief peace officer,
the division shall send the chief peace officer a copy of the
application for the issuance or the transfer of ownership or location
of the permit and all other documents or materials filed by the
applicant or applicants in relation to the application. The chief
peace officer may appear and testify, either in person or through a
representative, at any hearing held on the advisability of the
issuance, transfer of ownership, or transfer of location of the
permit. The hearing shall be held in the central office of the
division, except that upon written request of the legislative
authority of the municipal corporation or the board of county
commissioners or board of township trustees, the hearing shall be
held in the county seat of the county where the applicant's business
is or is to be conducted.

If
the business or event specified in an application for the issuance,
transfer of ownership, or transfer of location of any regular permit
authorized by sections 4303.02 to 4303.23 of the Revised Code, except
for an F-2 permit, is, or is to be operated, within five hundred feet
from the boundaries of a parcel of real estate having situated on it
a school, church, library, public playground, or township park, no
permit shall be issued, nor shall the location or the ownership of a
permit be transferred, by the division until written notice of the
filing of the application with the division is served, by certified
mail, return receipt requested, or by personal service, upon the
authorities in control of the school, church, library, public
playground, or township park and an opportunity is provided them for
a complete hearing upon the advisability of the issuance, transfer of
ownership, or transfer of location of the permit. In this hearing, no
objection to the issuance, transfer of ownership, or transfer of
location of the permit shall be based upon the noncompliance of the
proposed permit premises with local zoning regulations which prohibit
the sale of beer or intoxicating liquor, in an area zoned for
commercial or industrial uses, for a permit premises that would
otherwise qualify for a proper permit issued by the division. Upon
the written request of any of these authorities, the hearing shall be
held in the county seat of the county where the applicant's business
is or is to be conducted.

A
request for any hearing authorized by this section shall be made no
later than thirty days from the time of notification by the division.
This thirty-day period begins on the date the division mails notice
to the legislative authority or the date on which the division mails
notice to or, by personal service, serves notice upon, the
institution. The division shall conduct a hearing if the request for
the hearing is postmarked by the deadline date. The division may
allow, upon cause shown by the requesting legislative authority or
board, an extension of thirty additional days for the legislative
authority of the municipal corporation, board of township trustees of
the township, or board of county commissioners of the county in which
a permit premises is or is to be located to object to the issuance,
transfer of ownership, or transfer of location of a permit. The
request for the extension shall be made by the legislative authority
or board to the division no later than thirty days after the time of
notification by the division.

(B)
When an application for transfer of ownership of a permit is filed
with the division, the division shall give notice of the application
to the tax commissioner. Within twenty days after receiving this
notification, the commissioner shall notify the division of liquor
control and the proposed transferee of the permit if the permit
holder owes to this state any delinquent horse-racing taxes,
alcoholic beverage taxes, motor fuel taxes, petroleum activity taxes,
sales or use taxes, cigarette taxes, other tobacco product taxes,
income taxes withheld from employee compensation, commercial activity
taxes, gross casino revenue taxes,
housing
market impact taxes,
or
gross receipts taxes levied pursuant to section 5739.101 of the
Revised Code, or has failed to file any corresponding returns or
submit any information required by the commissioner, as required for
such taxes, to the extent that any delinquent payment or return, or
any failure to submit information, is known to the department of
taxation at the time of the application. The division shall not
transfer ownership of the permit until payments known to be
delinquent are resolved, returns known to be delinquent are filed,
and any information required by the commissioner has been provided.
As used in this division, "resolved" means that the
delinquent payment has been paid in full or an amount sufficient to
satisfy the delinquent payment is in escrow for the benefit of the
state. The commissioner shall notify the division of the resolution.
After the division has received the notification from the
commissioner, the division may proceed to transfer ownership of the
permit. Nothing in this division shall be construed to affect or
limit the responsibilities or liabilities of the transferor or the
transferee imposed by Chapter 3769., 4301., 4303., 4305., 5735.,
5736., 5739., 5741., 5743., 5747., 5751.,
or

5753.
,
or 5755.

of the Revised Code.

(C)
No F or F-2 permit shall be issued for an event until the applicant
has, by means of a form that the division shall provide to the
applicant, notified the chief peace officer of the political
subdivision in which the event will be conducted of the date, time,
place, and duration of the event.

(D)
The division of liquor control shall notify an applicant for a permit
authorized by sections 4303.02 to 4303.23 of the Revised Code of an
action pending or judgment entered against a liquor permit premises,
of which the division has knowledge, pursuant to section 3767.03 or
3767.05 of the Revised Code if the applicant is applying for a permit
at the location of the premises that is the subject of the action
under section 3767.03 or judgment under section 3767.05 of the
Revised Code.

Sec.
5703.052.
(A)
There is hereby created in the state treasury the tax refund fund,
from which refunds shall be paid for amounts illegally or erroneously
assessed or collected, or for any other reason overpaid, with respect
to taxes levied by Chapter 4301., 4305., 5726., 5728., 5729., 5731.,
5733., 5735., 5736., 5739., 5741., 5743., 5747., 5748., 5749., 5751.,

or

5753.
,
or 5755.

and sections 3737.71, 3905.35, 3905.36, 4303.33, 5707.03, 5725.18,
5727.28, 5727.38, 5727.81, and 5727.811 of the Revised Code. Refunds
for fees levied under sections 3734.90 to 3734.9014 of the Revised
Code, wireless 9-1-1 charges imposed under section 128.40 of the
Revised Code, next generation 9-1-1 access fees imposed under
sections 128.41 and 128.42 of the Revised Code, or any penalties
assessed with respect to such fees or charges, that are illegally or
erroneously assessed or collected, or for any other reason overpaid,
also shall be paid from the fund. Refunds for amounts illegally or
erroneously assessed or collected by the tax commissioner, or for any
other reason overpaid, that are due under section 1509.50 of the
Revised Code shall be paid from the fund. Refunds for amounts
illegally or erroneously assessed or collected by the commissioner,
or for any other reason overpaid to the commissioner, under sections
718.80 to 718.95 of the Revised Code shall be paid from the fund.
However, refunds for amounts illegally or erroneously assessed or
collected by the commissioner, or for any other reason overpaid to
the commissioner, with respect to taxes levied under section 5739.101
of the Revised Code shall not be paid from the tax refund fund, but
shall be paid as provided in section 5739.104 of the Revised Code.

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

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

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

An
application to the tax commissioner for a tax refund under section
4307.05, 4307.07, 718.91, 5726.30, 5727.28, 5727.91, 5728.061,
5735.122, 5735.13, 5735.14, 5735.141, 5735.142, 5736.08, 5739.07,
5741.10, 5743.05, 5743.53, 5745.11, 5749.08,
or

5751.08
,
or 5755.05

of the Revised Code or division (B) of section 5703.05 of the Revised
Code, or a fee refunded under section 3734.905 of the Revised Code,
that is received after the last day for filing under such section
shall be considered to have been filed in a timely manner if:

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

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

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

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

(B)
If a person or public utility receives at least ten days' written
notice of a demand made under division (A) of this section and
refuses to comply with that demand, a penalty of five hundred dollars
shall be imposed upon the person or public utility for each day the
person or public utility refuses to comply with the demand. Penalties
imposed under this division may be assessed and collected in the same
manner as assessments made under Chapter 3769., 4305., 5727., 5728.,
5733., 5735., 5736., 5739., 5743., 5745., 5747., 5749., 5751.,
or

5753.,

or 5755.,

or sections 718.90, 3734.90 to 3734.9014, of the Revised Code.

Sec.
5703.263.
(A)(1)
"Tax return preparer" means any person other than an
accountant or an attorney that operates a business that prepares, or
directly or indirectly employs another person to prepare, for a
taxpayer a tax return or application for refund in exchange for
compensation or remuneration from the taxpayer or the taxpayer's
related member. The preparation of a substantial portion of a tax
return or application for refund shall be considered to be the same
as the preparation of the return or application for refund. "Tax
return preparer" does not include an individual who performs
only one or more of the following activities:

(a)
Furnishes typing, reproducing, or other mechanical assistance;

(b)
Prepares an application for refund or a return on behalf of an
employer by whom the individual is regularly and continuously
employed, or on behalf of an officer or employee of that employer;

(c)
Prepares as a fiduciary an application for refund or a return;

(d)
Prepares an application for refund or a return for a taxpayer in
response to a notice of deficiency issued to the taxpayer or the
taxpayer's related member, or in response to a waiver of restriction
after the commencement of an audit of the taxpayer or the taxpayer's
related member.

(2)
"Related member" has the same meaning as in section
5733.042 of the Revised Code.

(3)
"Accountant" means any of the following:

(a)
An individual who holds both a CPA certificate and an Ohio permit or
Ohio registration issued by the accountancy board under section
4701.10 of the Revised Code;

(b)
An individual who holds a foreign certificate;

(c)
An individual who is employed by a public accounting firm with
respect to any return prepared under the supervision of an individual
described in division (A)(3)(a) or (b) of this section, regardless of
whether the public accounting firm is required to register with the
accountancy board under section 4701.04 of the Revised Code.

(4)
"CPA certificate" and "foreign certificate" have
the same meanings as in section 4701.01 of the Revised Code.

(5)
"Attorney" means an individual who has been admitted to the
bar by order of the supreme court in compliance with its prescribed
and published rules, is permitted to practice as an attorney and
counselor at law in this state under Chapter 4705. of the Revised
Code, and is not currently suspended or removed from such practice
under that chapter.

(6)
A tax return preparer engages in "prohibited conduct" if
the preparer does any of the following:

(a)
Prepares any return or application for refund that includes an
understatement of a taxpayer's tax liability due to an unreasonable
position or due to willful or reckless conduct. For the purposes of
this division, "unreasonable position" and "willful or
reckless conduct" have the meanings as used in section 6694 of
the Internal Revenue Code.

(b)
When required under any provision of Title LVII of the Revised Code,
the preparer fails to do any of the following:

(i)
Provide copies of a return or application for refund;

(ii)
Provide the preparer's signature or federal preparer tax
identification number on a return or application for refund;

(iii)
Retain copies of the preparer's records;

(iv)
Provide any information or documents requested by the tax
commissioner;

(v)
Act diligently in determining a taxpayer's eligibility for tax
credits, deductions, or exemptions.

(c)
Negotiates a check or other negotiable instrument issued to a
taxpayer by the department of taxation without the permission of the
taxpayer;

(d)
Engages in any conduct subject to criminal penalties under Title LVII
of the Revised Code;

(e)
Misrepresents the preparer's eligibility to file returns or
applications for refund on behalf of taxpayers, or otherwise
misrepresents the preparer's experience or education;

(f)
Guarantees the payment of any tax refund or the allowance of any tax
credit, deduction, or exemption;

(g)
Engages in any other fraudulent or deceptive conduct that
substantially interferes with the proper administration of any
provision of Title LVII of the Revised Code.

(7)
"State" means a state of the United States, the District of
Columbia, the commonwealth of Puerto Rico, or any territory or
possession of the United States.

(B)
When a tax return preparer engages in prohibited conduct, the
commissioner, may do either or both of the following:

(1)
If the commissioner has previously warned the tax return preparer in
writing of the consequences of continuing to engage in prohibited
conduct, impose a penalty not exceeding one hundred dollars per
instance of prohibited conduct;

(2)
Regardless of whether the commissioner has previously warned the tax
return preparer, request that the attorney general apply to a court
of competent jurisdiction for an injunction to restrain the preparer
from further engaging in the prohibited conduct. The court may take
either of the following actions:

(a)
If the court finds that injunctive relief is appropriate to prevent
the recurrence of the prohibited conduct, the court shall issue an
injunction against the preparer enjoining the preparer from engaging
in such conduct.

(b)
If the court finds that the preparer has continually or repeatedly
engaged in prohibited conduct, and that enjoining the preparer solely
from engaging in such conduct would not be sufficient to prevent the
preparer's interference with the proper administration of any
provision of Title LVII of the Revised Code, the court may issue an
injunction against the preparer enjoining the preparer from acting as
a tax return preparer in this state.

If
a tax return preparer has been enjoined from preparing tax returns or
applications for refunds by a federal court or by another state court
in the five years preceding the date on which an injunction is
requested under this section, that prior injunction shall be
sufficient to establish a prima facie case for the issuance of an
injunction under division (B)(2) of this section.

(C)
The commissioner may require a tax return preparer to include the
preparer's name and federal preparer tax identification number when
filing any return or application for refund. If a tax return preparer
fails to include this information when required to do so by the
commissioner, or if the information provided is false, inaccurate, or
incomplete, the commissioner may impose a penalty of fifty dollars
for each such failure, provided that the maximum penalty imposed on a
preparer under this division in a calendar year shall not exceed
twenty-five thousand dollars.

(D)
The penalties imposed under divisions (B)(1) and (C) of this section
may be assessed and collected in the same manner as assessments made
under Chapter 3769., 4305., 5727., 5728., 5733., 5735., 5736., 5739.,
5743., 5745., 5747., 5749., 5751.,
or

5753.,

or
5755.,
section
718.90, or sections 3734.90 to 3734.9014 of the Revised Code. The
commissioner may abate all or a portion of any penalty imposed under
this section upon the showing of good cause by the tax return
preparer.

Sec.
5703.50.
As
used in sections 5703.50 to 5703.53 of the Revised Code:

(A)
"Tax" includes only those taxes imposed on tangible
personal property listed in accordance with Chapter 5711. of the
Revised Code, taxes imposed under Chapters 5733., 5736., 5739.,
5741., 5747.,
and

5751.
,
and 5755.

of the Revised Code, and the tax administered under sections 718.80
to 718.95 of the Revised Code.

(B)
"Taxpayer" means a person subject to or potentially subject
to a tax including an employer required to deduct and withhold any
amount under section 5747.06 of the Revised Code.

(C)
"Audit" means the examination of a taxpayer or the
inspection of the books, records, memoranda, or accounts of a
taxpayer for the purpose of determining liability for a tax.

(D)
"Assessment" means a notice of underpayment or nonpayment
of a tax issued pursuant to section 718.90, 5711.26, 5711.32,
5733.11, 5736.09, 5739.13, 5741.11, 5741.13, 5747.13,
or

5751.09
,
or 5755.06

of the Revised Code.

(E)
"County auditor" means the auditor of the county in which
the tangible personal property subject to a tax is located.

Sec.
5703.70.
(A)
On the filing of an application for refund under section 718.91,
3734.905, 4307.05, 4307.07, 5726.30, 5727.28, 5727.91, 5728.061,
5733.12, 5735.122, 5735.13, 5735.14, 5735.141, 5735.142, 5735.18,
5736.08, 5739.07, 5739.071, 5739.104, 5741.10, 5743.05, 5743.53,
5747.11, 5749.08, 5751.08,
or

5753.06
,
5755.05

of the Revised Code, or an application for compensation under section
5739.061 of the Revised Code, if the tax commissioner determines that
the amount of the refund or compensation to which the applicant is
entitled is less than the amount claimed in the application, the
commissioner shall give the applicant written notice by ordinary mail
of the amount. The notice shall be sent to the address shown on the
application unless the applicant notifies the commissioner of a
different address. The applicant shall have sixty days from the date
the commissioner mails the notice to provide additional information
to the commissioner or request a hearing, or both.

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

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

(2)
If the applicant does not request a hearing, but provides additional
information, within the time prescribed by division (A) of this
section, the commissioner shall review the information, make such
adjustments to the refund or compensation as the commissioner finds
proper, and issue a final determination thereon. The commissioner may
review such information and make such adjustments as many times as
the commissioner finds proper before the issuance of a final
determination.

(3)
If the applicant requests a hearing and provides additional
information within the time prescribed by division (A) of this
section, the commissioner may review the information and make such
adjustments to the refund or compensation as the commissioner finds
proper. The commissioner may review such information and make such
adjustments as many times as the commissioner finds proper before the
issuance of a final determination.

The
commissioner shall assign a time and place for the hearing and notify
the applicant of such time and place, but the commissioner may
continue the hearing from time to time, as necessary. After the
hearing, the commissioner may make any additional adjustments to the
refund or compensation as the commissioner finds proper and shall
issue a final determination thereon.

(4)
The commissioner shall serve a copy of the final determination made
under division (C)(1), (2), or (3) of this section on the applicant
in the manner provided in section 5703.37 of the Revised Code, and
the decision is final, subject to appeal under section 5717.02 of the
Revised Code.

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

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

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

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

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

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

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

(C)
Notwithstanding sections 128.47, 718.91, 3734.905, 4307.05, 5726.30,
5727.28, 5727.42, 5727.91, 5728.061, 5735.122, 5736.08, 5739.07,
5739.104, 5741.10, 5743.05, 5743.53, 5747.11, 5749.08, 5751.08,
5753.06,
5755.05,

and
any other section of the Revised Code governing refunds, the
commissioner may apply the amount of any credit account balance for
which the commissioner is required to issue a refund if the taxpayer
were to file a refund application for that balance as a credit
against the taxpayer's liability for the tax or fee in the taxpayer's
next reporting period for that tax or fee or issue a refund of that
credit account balance to the taxpayer, subject to division (D) of
this section.

(D)
Before issuing a refund to a taxpayer under division (C) of this
section, the tax commissioner shall withhold from that refund the
amount of any of the taxpayer's tax debt certified to the attorney
general under section 131.02 of the Revised Code and the amount of
the taxpayer's liability, if any, for a tax debt. The commissioner
shall apply any amount withheld first in satisfaction of the amount
of the taxpayer's certified tax debt and then in satisfaction of the
taxpayer's liability. If the credit account balance originates from
the tax administered under sections 718.80 to 718.95 of the Revised
Code, it may be applied only against the taxpayer's certified tax
debt or tax liability due under those sections.

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

Sec.
5703.90.
If
any tax administered by the tax commissioner remains unpaid after the
date the tax is due, the commissioner may issue an assessment for the
unpaid tax, and for any related penalties and interest, against any
person liable for the amount due, including, but not limited to, a
person that is jointly and severally liable for the amount under
Chapter 5726.

or
,

5751.
,
or 5755.

of the Revised Code, a partner liable for the tax liability of a
partnership, a director liable for the tax liability of a dissolved
corporation, or any other person liable for the tax liability of
another person under the Revised Code. The commissioner shall issue
the assessment in accordance with any other provision of the Revised
Code applicable to assessments for the tax for which the person to be
assessed is liable.

Sec.
5725.26.
The
real estate of a financial institution or dealer in intangibles shall
be taxed in the place where it is located, the same as the real
estate of persons is taxed, but the taxes provided for in Chapters
5725., 5726., 5733.,
and

5751.
,
and 5755.

of the Revised Code shall be in lieu of all other taxes on the other
property and assets of such institution or dealer, except personal
property taxable under Chapter 5711. of the Revised Code and leased,
or held for the purpose of leasing, to others if the owner or lessor
of the property acquired it for the sole purpose of leasing it to
others.

For
reports required to be filed under section 5725.14 of the Revised
Code in 2003 and thereafter, nothing in this section shall be
construed to exempt the property of any dealer in intangibles under
section 5725.13 of the Revised Code from the tax imposed under
section 5707.03 of the Revised Code.

Sec.
5747.081.
If
any portion of a taxpayer's income or loss reported on the annual
return required by section 5747.08 of the Revised Code is
attributable to ownership, by any person, of a taxable house, as
defined in section 5755.01 of the Revised Code, located in this
state, the taxpayer shall include on the annual return on which such
income or losses are reported the parcel identification number of
each such house and identify the county in which the house is
located.

Sec.
5751.051.
(A)
Not later than the tenth day of the second month after the end of
each calendar quarter, every taxpayer shall file with the tax
commissioner a tax return in such form as the commissioner
prescribes. The return shall include, but is not limited to, the
amount of the taxpayer's taxable gross receipts for the calendar
quarter and shall indicate the amount of tax due under section
5751.03 of the Revised Code for the calendar quarter.
If
any portion of a taxpayer's taxable gross receipts is attributable to
ownership, by any person, of a taxable house, as defined in section
5755.01 of the Revised Code, located in this state, the return shall
include the parcel identification number of each such house and
identify the county in which the house is located.

(B)(1)
Subject to division (B) of section 5751.05 of the Revised Code, a
taxpayer shall report the taxable gross receipts for that calendar
quarter.

(2)
With respect to taxable gross receipts incorrectly reported in a
calendar quarter that has a lower tax rate, the tax shall be computed
at the tax rate in effect for the quarterly return in which such
receipts should have been reported. Nothing in division (B)(2) of
this section prohibits a taxpayer from filing an application for
refund under section 5751.08 of the Revised Code with regard to the
incorrect reporting of taxable gross receipts discovered after filing
the annual return described in division (C) of this section.

A
tax return shall not be deemed to be an incorrect reporting of
taxable gross receipts for the purposes of division (B)(2) of this
section if the return reflects between ninety-five and one hundred
five per cent of the actual taxable gross receipts for the calendar
quarter.

(C)
For the purposes of division (B)(2) of this section, the tax return
filed for the fourth calendar quarter of a calendar year is the
annual return for the privilege tax imposed by this chapter. Such
return shall report any additional taxable gross receipts not
previously reported in the calendar year and shall adjust for any
over-reported taxable gross receipts in the calendar year. If the
taxpayer ceases to be a taxpayer before the end of the calendar year,
the last return the taxpayer is required to file shall be the annual
return for the taxpayer and the taxpayer shall report any additional
taxable gross receipts not previously reported in the calendar year
and shall adjust for any over-reported taxable gross receipts in the
calendar year.

(D)
Because the tax imposed by this chapter is a privilege tax, the tax
rate with respect to taxable gross receipts for a calendar quarter is
not fixed until the end of the measurement period for each calendar
quarter. Subject to division (B)(2) of this section, the total amount
of taxable gross receipts reported for a given calendar quarter shall
be subject to the tax rate in effect in that quarter.

Sec.
5755.01.
As
used in this chapter:

(A)
"Taxable house" means a single-family, two-family, or
three-family dwelling.

(B)
"Person" means an individual, receiver, assignee, trustee
in bankruptcy, firm, company, joint-stock company, business trust,
estate, partnership, limited liability partnership, limited liability
company, association, joint venture, club, society, for-profit
corporation, S corporation, qualified subchapter S subsidiary,
qualified subchapter S trust, trust, entity that is disregarded for
federal income tax purposes, and any other entity.

(C)
"Combined taxpayer group" means a group of two or more
persons treated as a single taxpayer for purposes of this chapter
under section 5755.011 of the Revised Code.

(D)
"Taxpayer" means any person or combined taxpayer group
subject to the tax levied under section 5755.02 of the Revised Code.
"Taxpayer" does not include an excluded person.

(E)
"Excluded person" means any of the following:

(1)
A county land reutilization corporation organized under Chapter 1724.
of the Revised Code;

(2)
A port authority organized under Chapter 4582. of the Revised Code;

(3)
An organization described under section 501(c)(3) of the Internal
Revenue Code and exempt from federal income taxation under section
501(a) of the Internal Revenue Code.

(F)
"Reporting person" means a person in a combined taxpayer
group that is designated by that group to legally bind the group for
all filings and tax liabilities and to receive all legal notices with
respect to matters under this chapter.

(G)
"Tax period" means a calendar month.

Sec.
5755.011.
(A)
All persons, except an excluded person, having more than fifty per
cent of the value of their ownership interest owned or controlled,
directly or constructively through related interests, by common
owners during all or any portion of the tax period, together with the
common owners, shall be members of a combined taxpayer group.

(B)
A combined taxpayer group shall file returns and pay taxes under this
chapter as a single taxpayer.

(C)
In the case of one or more persons formed under Chapter 1706. of the
Revised Code or under the laws of any state or of the United States
as a limited liability company and series thereof, such limited
liability company and any series thereof, if owned or shared by the
same holding company or that have joint corporate or common control,
shall file as a combined taxpayer group for the tax period.

(D)
All members of a combined taxpayer group during the tax period or
periods for which additional tax, penalty, or interest is owed are
jointly and severally liable for such amounts. Although the reporting
person will be assessed for the liability, such amounts due may be
collected by assessment against any member of the group as provided
in section 5703.90 of the Revised Code or pursued against any member
of the group when a liability is certified to the attorney general
under section 131.02 of the Revised Code.

Sec.
5755.02.
For
the purpose of funding the needs of this state and its local
governments, there is hereby levied a housing market impact tax on
each person or combined taxpayer group owning fifty or more taxable
houses in any county. The tax levied under this section shall equal
two thousand dollars for each taxable house owned on the first day of
each tax period.

To
the extent a county auditor is aware of a person's liability for the
tax levied under this section due to ownership of the requisite
number of taxable houses in the county, the auditor shall notify the
person on such a person's tax bill prepared and mailed or delivered
under section 323.13 of the Revised Code that the person may be
subject to the tax levied under this section.

Sec.
5755.03.
(A)
A taxpayer or, in the case of a combined taxpayer group, the
reporting person, on or before the twenty-first day of each month,
shall make and file a return for the preceding tax period on a form
prescribed by the tax commissioner and shall pay the tax shown on the
return to be due. If required by the tax commissioner, a taxpayer
shall file the tax return electronically. The commissioner may
require taxpayers to use the Ohio business gateway as defined in
section 718.01 of the Revised Code to file returns and remit the tax,
or may provide another means for taxpayers to file and remit the tax
electronically.

(B)
A person required by this section to remit taxes or file returns
electronically may apply to the commissioner, on a form prescribed by
the commissioner, to be excused from that requirement. The
commissioner may excuse a person from that requirement for good
cause.

(C)(1)
The housing market impact tax revenue fund is hereby created in the
state treasury, which shall consist of all money collected from the
tax levied under section 5755.02 of the Revised Code.

(2)
From the housing market impact tax revenue fund the director of
budget and management shall transfer as needed to the tax refund fund
amounts equal to the refunds certified by the tax commissioner under
section 5755.05 of the Revised Code and attributable to the tax
levied under section 5755.02 of the Revised Code.

(3)
After making any transfers required by division (C)(2) of this
section, but not later than the twenty-eighth day of each month, the
director of budget and management shall transfer fifty per cent of
the balance of the housing market impact tax revenue fund tax fund to
the low- and moderate-income housing trust fund created under section
174.02 of the Revised Code and the remaining fifty per cent to the
local government fund.

Sec.
5755.04.
(A)(1)
A taxpayer who fails to file a return or pay the full amount of the
tax due within the period prescribed under this chapter shall pay a
penalty in an amount not exceeding the product of:

(a)
Five per cent of the median Ohio home price as listed in the American
community survey published by the United States census bureau
applicable to the last year for which such data is published;

(b)
The number of taxable houses owned by the taxpayer on the first day
of the tax period to which the return applies.

(2)
The penalty imposed under division (A)(1) of this section is in
addition to any other penalty imposed under this chapter. A penalty
may be collected by assessment in the manner prescribed by section
5755.06 of the Revised Code. The tax commissioner may abate all or a
portion of such a penalty.

(B)
If the tax due under section 5755.02 of the Revised Code is not
timely paid, the taxpayer shall pay interest at the rate per annum
prescribed in section 5703.47 of the Revised Code beginning on the
day the tax was due through the day the tax is paid or an assessment
is issued, whichever occurs first.

(C)
The tax commissioner shall collect any penalty or interest as if it
were the tax levied by section 5755.02 of the Revised Code. Penalties
and interest shall be credited as if it was revenue arising from the
applicable tax.

Sec.
5755.05.
(A)
A taxpayer may apply to the tax commissioner for a refund of any
amount imposed under this chapter that was overpaid, paid illegally
or erroneously, or paid on an illegal or erroneous assessment. The
application shall be on a form prescribed by the tax commissioner.
The taxpayer shall provide the amount of the requested refund along
with the claimed reasons for, and documentation to support, the
issuance of a refund. The taxpayer shall file the application with
the tax commissioner within four years after the date the payment was
made unless the applicant has waived the time limitation under
division (D) of section 5755.06 of the Revised Code. In the latter
event, the four-year limitation is extended for the same period of
time as the waiver.

(B)
Upon the filing of a refund application, the tax commissioner shall
determine the amount of refund to which the applicant is entitled. If
the amount is greater than that claimed, the tax commissioner shall
certify the amount to the director of budget and management and
treasurer of state for payment from the tax refund fund. If the
amount is less than that claimed, the tax commissioner shall proceed
under section 5703.70 of the Revised Code.

(C)
Interest on a refund applied for under this section, computed at the
rate provided for in section 5703.47 of the Revised Code, shall be
allowed from the later of the date the payment was due or the date
payment was made. Except as provided in section 5755.06 of the
Revised Code, the tax commissioner may, with the consent of the
taxpayer, provide for crediting against the tax due for a tax period,
the amount of any refund due the taxpayer for a preceding tax period.

Sec.
5755.051.
As
used in this section, "debt to the state" means unpaid
taxes that are due the state, unpaid workers' compensation premiums
that are due, unpaid unemployment compensation contributions that are
due, unpaid unemployment compensation payments in lieu of
contributions that are due, unpaid fees payable to the state or to
the clerk of courts under section 4505.06 of the Revised Code,
incorrect medical assistance payments, or any unpaid charge, penalty,
or interest arising from any of the foregoing. A debt to the state is
not a "debt to the state" as used in this section unless
the liability underlying the debt to the state has become
incontestable because the time for appealing, reconsidering,
reassessing, or otherwise questioning the liability has expired or
the liability has been finally determined to be valid.

If
a taxpayer who is entitled to a refund under section 5755.05 of the
Revised Code owes a debt to the state, the amount refundable may be
applied in satisfaction of the debt to the state. If the amount
refundable is less than the amount of the debt to the state, the
amount refundable may be applied in partial satisfaction of the debt.
If the amount refundable is greater than the amount of the debt, the
amount refundable remaining after satisfaction of the debt shall be
refunded to the taxpayer.

Sec.
5755.052.
No
person shall knowingly make, present, aid, or assist in the
preparation or presentation of a false or fraudulent report, return,
schedule, statement, claim, or document authorized or required by law
to be filed with the department of taxation, the treasurer of state,
a county auditor, a county treasurer, or a county clerk of courts, or
knowingly procure, counsel, or advise the preparation or presentation
of such report, return, schedule, statement, claim, or document, or
knowingly change, alter, or amend, or knowingly procure, counsel, or
advise such change, alteration, or amendment of the records upon
which such report, return, schedule, statement, claim, or document is
based with intent to defraud the state or any of its subdivisions.
With respect to such acts or conduct, no conviction shall be had
under any other section of the Revised Code.

Sec.
5755.06.
(A)(1)
The tax commissioner may issue an assessment, based on any
information in the commissioner's possession, against a taxpayer who
fails to pay any tax levied under section 5755.02 of the Revised Code
or to file a return under section 5755.03 of the Revised Code. The
tax commissioner shall give the taxpayer written notice of the
assessment under section 5703.37 of the Revised Code. With the
notice, the tax commissioner shall include instructions on how to
petition for reassessment and on how to request a hearing with
respect to the petition.

(2)
Unless the taxpayer, within sixty days after service of the notice of
assessment, files with the tax commissioner, either personally or by
certified mail, a written petition signed by the taxpayer, or by the
taxpayer's authorized agent who has knowledge of the facts, the
assessment becomes final, and the amount of the assessment is due and
payable from the taxpayer to the treasurer of state. The petition
shall indicate the taxpayer's objections to the assessment.
Additional objections may be raised in writing if they are received
by the tax commissioner before the date shown on the final
determination.

(3)
If a petition for reassessment has been properly filed, the tax
commissioner shall proceed under section 5703.60 of the Revised Code.

(4)
After an assessment becomes final, if any portion of the assessment,
including penalties and accrued interest, remains unpaid, the tax
commissioner may file a certified copy of the entry making the
assessment final in the office of the clerk of the court of common
pleas of Franklin county or in the office of the clerk of the court
of common pleas of the county in which the taxpayer resides, or the
taxpayer's principal place of business in this state is located.
Immediately upon the filing of the entry, the clerk shall enter a
judgment for the state against the taxpayer assessed in the amount
shown on the entry. The judgment has the same effect as other
judgments. Execution shall issue upon the judgment at the request of
the tax commissioner, and all laws applicable to sales on execution
apply to sales made under the judgment.

(5)
If the assessment is not paid in its entirety within sixty days after
the day the assessment was issued, the portion of the assessment
consisting of tax due shall bear interest at the rate per annum
prescribed by section 5703.47 of the Revised Code from the day the
tax commissioner issued the assessment until the assessment is paid
or until it is certified to the attorney general for collection under
section 131.02 of the Revised Code, whichever comes first. If the
unpaid portion of the assessment is certified to the attorney general
for collection, the entire unpaid portion of the assessment shall
bear interest at the rate per annum prescribed by section 5703.47 of
the Revised Code from the date of certification until the date it is
paid in its entirety. Interest shall be paid in the same manner as
the tax levied under section 5755.02 of the Revised Code and may be
collected by the issuance of an assessment under this section.

(B)
If the tax commissioner believes that collection of the tax levied
under section 5755.02 of the Revised Code will be jeopardized unless
proceedings to collect or secure collection of the tax are instituted
without delay, the commissioner may issue a jeopardy assessment
against the taxpayer that is liable for the tax. Immediately upon the
issuance of a jeopardy assessment, the tax commissioner shall file an
entry with the clerk of the court of common pleas in the manner
prescribed by division (A)(4) of this section, and the clerk shall
proceed as directed in that division. Notice of the jeopardy
assessment shall be served on the taxpayer or the taxpayer's
authorized agent under section 5703.37 of the Revised Code within
five days after the filing of the entry with the clerk. The total
amount assessed is immediately due and payable, unless the taxpayer
assessed files a petition for reassessment under division (A)(2) of
this section and provides security in a form satisfactory to the tax
commissioner that is in an amount sufficient to satisfy the unpaid
balance of the assessment. If a petition for reassessment has been
filed, and if satisfactory security has been provided, the tax
commissioner shall proceed under division (A)(3) of this section.
Full or partial payment of the assessment does not prejudice the tax
commissioner's consideration of the petition for reassessment.

(C)
The tax commissioner shall immediately forward to the treasurer of
state all amounts the tax commissioner receives under this section,
and the amounts forwarded shall be treated as if they were revenue
arising from the tax levied under section 5755.02 of the Revised
Code.

(D)
Except as otherwise provided in this division, no assessment shall be
issued against a taxpayer for the tax levied under section 5755.02 of
the Revised Code more than four years after the due date for filing
the return for the tax period for which the tax was reported, or more
than four years after the return for the tax period was filed,
whichever is later. This division does not bar an assessment against
a taxpayer who fails to file a return as required by section 5755.03
of the Revised Code or who files a fraudulent return, or when the
taxpayer and the tax commissioner waive in writing the time
limitation.

(E)
If the whereabouts of a person subject to this chapter is not known
to the tax commissioner, the commissioner shall follow the procedures
under section 5703.37 of the Revised Code.

Sec.
5755.07.
The
tax commissioner shall administer and enforce this chapter. In
addition to any other powers conferred upon the tax commissioner by
law, the tax commissioner may do any of the following:

(A)
Prescribe all forms that are required to be filed under this chapter;

(B)
Appoint professional, technical, and clerical employees as are
necessary to carry out the tax commissioner's duties under this
chapter;

(C)
Adopt rules that are necessary and proper to carry out this chapter.

Notwithstanding
any provision of section 121.95 of the Revised Code to the contrary,
a regulatory restriction contained in a rule adopted under this
section is not subject to sections 121.95 to 121.953 of the Revised
Code.

Sec.
5755.99.
(A)
Whoever violates section 5755.052 of the Revised Code is guilty of a
felony of the fifth degree and the court may impose upon the offender
an additional fine of not more than seven hundred fifty thousand
dollars.

(B)
The penalties authorized in this section are in addition to any
penalties imposed by the tax commissioner under section 5755.04 of
the Revised Code.

Section
2.
That
existing sections 131.02, 319.202, 715.013, 4303.26, 5703.052,
5703.053, 5703.19, 5703.263, 5703.50, 5703.70, 5703.77, 5703.90,
5725.26, and 5751.051 of the Revised Code are hereby repealed.

Section
3.
Within
twelve months after the effective date of this section, a
pass-through entity, as defined in section 5733.04 of the Revised
Code, that owns a taxable house, as defined in section 5755.01 of the
Revised Code, shall file a statement with the county auditor of the
county in which the taxable house is located that includes both of
the following:

(A)
The name, address, telephone number, and electronic mail address of
the entity and an owner, member, manager, officer, partner, or
associate, as applicable, of the entity;

(B)
The address and parcel identification number of the taxable house or
houses owned by the entity.

Section
4.
The
tax levied under section 5755.02 of the Revised Code, as enacted by
this act, applies on and after the first day of January following the
effective date of this section.