AM3584 Sub. S.B. 51 As Reported by H. Finance

______moved to amend as follows:

Engross the bill as directed by the commands in the amendments attached hereto, ignoring matter extraneous to those commands

INDEX

The following amendments are attached hereto:

Amendment No. Subject

Appropriation for Eagle Creek AM3359-1 Watershed Flood Mitigation

AM3441 Land conveyance to City of Akron

Sales and use tax exemption for AM3450 foreign-destined goods

Background checks for public AM3451 employees who use tax data

Payments to eligible taxing AM3453 districts and Carroll Township in Ottawa County

AM3454 Clinton/Fayette County MARCS Tower

Clark Gable Elevator Installation AM3455 Project capital appropriation

Armstrong Air and Space Museum AM3456 Improvements capital appropriation

AM3457 James E. Carnes Convention Center

Legislative Service Commission -1- 132SB51-3584ADOPTEDOMNIBUS.DOCX/rs AM3584

Amendment No. Subject

AM3458 Magnolia Flouring Mills Restoration

Statehouse Garage capital AM3459 appropriation

Taxable year for municipal net AM3460 profits tax

AM3461 Property tax abatement

Retrospective tax exemption for TIF AM3462-1 property

Governor's Residence Capital AM3463-1 Appropriation

AM3464-3 Youth resiliency earmark

Columbus Crew SC Stadium capital AM3465 appropriation

Appropriation increase for General AM3466 Assembly litigation expenses

AM3473 Correct school funding valuation

AM3521-1 Soil and Water Phosphorus Program

Bay Village boat shelter capital AM3561-1 appropriation transfer

Filview Bike/Hike Trail-Green AM3574 Township

AM3575 Severability clause

AM3577 Clermont County Lodging Tax

1 The motion was ______agreed to.

Legislative Service Commission -2-132SB51-3584ADOPTEDOMNIBUS.DOCX/rs/rs AM3359X1 Sub. S.B. 51 As Passed by the Senate

Topic: Appropriation for Eagle Creek Watershed Flood Mitigation

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 1 Section 223.50 of H.B. 529 of the 132nd General Assembly and 2 Section 223.10 of H.B. 529 of the 132nd General Assembly, as 3 subsequently amended," 4

In line 4 of the title, after "improvement" insert ", and to 5 make an appropriation" 6

After line 543, insert: 7

"Section 3. That Section 223.50 of H.B. 529 of the 132nd 8 General Assembly be amended to read as follows: 9

Sec. 223.50. The Treasurer of State is hereby authorized to 10 issue and sell, in accordance with Section 2i of Article VIII, 11 Ohio Constitution, and Chapter 154. of the Revised Code, 12 particularly section 154.22, and other applicable sections of the 13 Revised Code, original obligations in an aggregate principal 14 amount not to exceed $119,000,000 $134,000,000, in addition to the 15 original issuance of obligations heretofore authorized by prior 16 acts of the General Assembly. These authorized obligations shall 17 be issued, subject to applicable constitutional and statutory 18 limitations, as needed to provide sufficient moneys to the credit 19

132SB51-3359X1/JF AM3359X1 Page 2

of the Parks and Recreation Improvement Fund (Fund 7035) to pay 20 the costs of capital facilities for parks and recreation purposes. 21

Section 4. That existing Section 223.50 of H.B. 529 of the 22 132nd General Assembly is hereby repealed. 23

Section 5. That Section 223.10 of H.B. 529 of the 132nd 24 General Assembly, as amended by both Sub. H.B. 292 and Am. Sub. 25 S.B. 299 of the 132nd General Assembly, be amended to read as 26 follows: 27

Sec. 223.10. DNR DEPARTMENT OF NATURAL RESOURCES 28

Oil and Gas Well Fund (Fund 5180) 29 C725U6 Oil and Gas Facilities $ 1,150,000 30 TOTAL Oil and Gas Well Fund $ 1,150,000 31

Wildlife Fund (Fund 7015) 32 C725B0 Access Development $ 15,000,000 33 C725B6 Upgrade Underground Fuel Tanks $ 460,000 34 C725K9 Wildlife Area Building $ 9,950,000 35 Development/Renovation C725L9 Dam Rehabilitation $ 6,200,000 36 TOTAL Wildlife Fund $ 31,610,000 37

Administrative Building Fund (Fund 7026) 38 C725D5 Fountain Square Building and Telephone $ 2,000,000 39 Improvement C725N7 District Office Renovations $ 2,455,343 40 TOTAL Administrative Building Fund $ 4,455,343 41

Ohio Parks and Natural Resources Fund (Fund 7031) 42 C72549 Facilities Development $ 1,500,000 43 C725E1 Local Parks Projects Statewide $ 6,668,925 44

132SB51-3359X1/JF AM3359X1 Page 3

C725E5 Project Planning $ 1,147,700 45 C725K0 State Park Renovations/Upgrading $ 1,100,000 46 C725M0 Dam Rehabilitation $ 11,928,000 47 C725N8 Operations Facilities Development $ 1,000,000 48 C725T3 Healthy Lake Erie Initiative $ 20,000,000 49 TOTAL Ohio Parks and Natural Resources Fund $ 43,344,625 50

Parks and Recreation Improvement Fund (Fund 7035) 51 C725A0 State Parks, Campgrounds, Lodges, Cabins $ 57,554,343 52 C725C4 Muskingum River Lock and Dam $ 6,800,000 53 C725E2 Local Parks, Recreation, and $ 31,151,000 54 Conservation Projects C725E6 Project Planning $ 4,082,793 55 C725N6 Wastewater/Water Systems Upgrades $ 8,955,000 56 C725R3 State Parks Renovations/Upgrades $ 8,140,000 57 C725R4 Dam Rehabilitation - Parks $ 33,125,000 58 C725U5 The Banks $ 2,000,000 59 C725U7 Eagle Creek Watershed Flood Mitigation $ 15,000,000 60 TOTAL Parks and Recreation Improvement Fund $ 151,808,136 61 166,808,136

Clean Ohio Trail Fund (Fund 7061) 62 C72514 Clean Ohio Trail Fund $ 12,500,000 63 TOTAL Clean Ohio Trail Fund $ 12,500,000 64 TOTAL ALL FUNDS $ 244,868,104 65 259,868,104

FEDERAL REIMBURSEMENT 66

All reimbursements received from the federal government for 67 any expenditures made pursuant to this section shall be deposited 68 in the state treasury to the credit of the fund from which the 69 expenditure originated. 70

HEALTHY LAKE ERIE INITIATIVE 71

132SB51-3359X1/JF AM3359X1 Page 4

Of the foregoing appropriation item C725T3, Healthy Lake Erie 72 Initiative, $10,000,000 shall be used to support projects that 73 enhance efforts to reduce open lake disposal of dredged materials 74 into Lake Erie by 2020. 75

EAGLE CREEK WATERSHED FLOOD MITIGATION 76

The foregoing appropriation item C725U7, Eagle Creek 77 Watershed Flood Mitigation, shall be used to support the Eagle 78 Creek Watershed Flood Mitigation Project in Hancock County, 79 provided that there are local matching funds committed to the 80 project of not less than twenty per cent of the total project 81 cost. 82

Section 6. That existing Section 223.10 of H.B. 529 of the 83 132nd General Assembly, as amended by both Sub. H.B. 292 and Am. 84 Sub. S.B. 299 of the 132nd General Assembly, is hereby repealed. 85

Section 7. Section 223.10 of H.B. 529 of the 132nd General 86 Assembly is presented in this act as a composite of the Section as 87 amended by both Sub. H.B. 292 and Am. Sub. S.B. 299 of the 132nd 88 General Assembly. The General Assembly, applying the principle 89 stated in division (B) of section 1.52 of the Revised Code that 90 amendments are to be harmonized if reasonably capable of 91 simultaneous operation, finds that the composite is the resulting 92 version of the Section in effect prior to the effective date of 93 the section as presented in this act." 94

The motion was ______agreed to.

132SB51-3359X1/JF AM3441 Sub. S.B. 51 As Passed by the Senate

Topic: Land conveyance to City of Akron

______moved to amend as follows:

1 In line 4 of the title, after "improvement" insert ", and

2 to authorize the conveyance of state-owned real estate to the

3 City of Akron"

4 After line 543, insert:

5 "Section 3. (A) The Governor may execute a Governor's Deed

6 in the name of the State conveying to the City of Akron

7 ("Grantee"), and its heirs and assigns or successors and

8 assigns, to be determined in the manner provided in division (C)

9 of this section, all the State's right, title, and interest in

10 the following described real estate:

11 Situated in the City of Akron, County of Summit, State of

12 Ohio:

13 Parcel #1.

14 Being known as a part of Block 26, Kings Addition Trans.

15 Rec. Pg. #17 and bounded and described as follows: Beginning at

16 a point in the southerly line of Quarry Street (now E. Bowery

17 Street) which point is 80 feet easterly from the easterly line

Legislative Service Commission -1- 132SB51-3441.DOCX/rs AM3441

18 of South High Street; thence southerly parallel with the

19 easterly line of Sough High Street 145 feet; thence easterly

20 right angles to the last mentioned line 204 feet; thence

21 northerly at right angles to the last mentioned line to the

22 southerly line of Quarry Street; thence westerly along the

23 southerly line of Quarry Street to the place of beginning.

24 Parcel #2.

25 Being known as being part of Block 26, Kings Addition

26 Trans. Rec. Pg. #17 and described as follows: Beginning at the

27 intersection of the southerly line of Quarry Street (now E.

28 Bowery Street) and the easterly line of South High; thence

29 southerly along the easterly line of South High Street 146.93

30 feet to a point; thence easterly at right angles to the easterly

31 line of South High Street to a point in the westerly line of

32 South Broadway; thence along the westerly line of South Broadway

33 to the intersection of said line with southerly line of Quarry

34 Street; thence along the southerly line of Quarry Street to

35 northeast corner of a tract of land deeded by the City of Akron

36 to the State of Ohio by deed recorded in Vol. 505, Page 428, of

37 Summit County Records of Deeds; thence southerly along the

38 easterly line of said tract to the southeast corner thereof;

39 thence westerly at right angles to the easterly line of said

40 tract 204 feet to the southwest corner of said tract; thence

41 northerly at right angles to the southerly line of said tract

Legislative Service Commission -2- 132SB51-3441.DOCX/rs AM3441

42 145 feet to the northwest corner thereof and the southerly line

43 of Quarry Street; thence westerly along the southerly line of

44 Quarry Street 80 feet to the place of beginning. Reserving the

45 right to the City of Akron to use strip 15 feet in width along

46 the south side of the above described property for a driveway in

47 common with the grantee. Parcel No. 1 and No. 2 contain 1.30

48 acres, more or less. And Being all of Summit County Parcel

49 Number 6755895.

50 The foregoing legal description may be corrected or

51 modified by the Department of Administrative Services to a final

52 form if such corrections or modifications are needed to

53 facilitate recordation of the deed."

54 (B)(1) The conveyance includes improvements and chattels

55 situated on the real estate, and is subject to all easements,

56 covenants, conditions, and restrictions of record; all legal

57 highways and public rights-of-way; zoning, building, and other

58 laws, ordinances, restrictions, and regulations; and real estate

59 taxes and assessments not yet due and payable. The real estate

60 shall be conveyed in an "as-is, where-is, with all faults"

61 condition.

62 (2) The deed may contain restrictions, exceptions,

63 reservations, reversionary interests, and other terms and

64 conditions the Director of Administrative Services determines to

65 be in the best interest of the State.

Legislative Service Commission -3- 132SB51-3441.DOCX/rs AM3441

66 (3) Subsequent to the conveyance, any restrictions,

67 exceptions, reservations, reversionary interests, or other terms

68 and conditions contained in the deed may be released by the

69 State or the Department of Administrative Services without the

70 necessity of further legislation.

71 (C) The Director of Administrative Services shall offer the

72 real estate to the City of Akron through a real estate purchase

73 agreement at terms and conditions acceptable to the Director of

74 Administrative Services. Consideration for the conveyance of the

75 real estate shall be at a price acceptable to the Director of

76 Administrative Services.

77 (D) The real estate described in division (A) of this

78 section shall be sold to one or more purchasers as an entire

79 tract and not in parcels.

80 (E) Grantee shall pay all costs associated with the

81 purchase, the closing, and the conveyance including surveys,

82 title evidence, title insurance, transfer costs and fees,

83 recording costs and fees, taxes, and any other fees,

84 assessments, and costs that may be imposed.

85 The net proceeds of the sale shall be deposited into the

86 state treasury to the credit of the General Revenue Fund.

87 (F) Upon payment of the purchase price, the Department of

88 Administrative Services shall request the Auditor of State, with

89 the assistance of the Attorney General, to prepare a Governor's

Legislative Service Commission -4- 132SB51-3441.DOCX/rs AM3441

90 Deed for the conveyance of the real estate described in division

91 (A) of this section. The Governor's Deed shall state the

92 consideration and shall be executed by the Governor in the name

93 of the State, countersigned by the Secretary of State, sealed

94 with the Great Seal of the State, presented in the Office of the

95 Auditor of State for recording, and delivered to the Grantee.

96 The Grantee shall present the deed or deeds for recording in the

97 Office of the Summit County Recorder.

98 (G) This section expires three years after its effective

99 date."

100 The motion was ______agreed to.

Legislative Service Commission -5- 132SB51-3441.DOCX/rs AM3450 Sub. S.B. 51 As Passed by the Senate

Topic: Sales and use tax exemption for foreign-destined goods

______moved to amend as follows:

In line 1 of the title, delete "and"; after "1710.06" insert 1 ", and 5739.02" 2

In line 4 of the title, after "improvement" insert ", to 3 exempt from sales and use tax goods purchased by a foreign citizen 4 if the goods are in Ohio only temporarily for package 5 consolidation before being delivered to a foreign address, and to 6 declare an emergency" 7

In line 5, delete "and"; after "1710.06" insert ", and 8 5739.02" 9

After line 541, insert: 10

"Sec. 5739.02. For the purpose of providing revenue with 11 which to meet the needs of the state, for the use of the general 12 revenue fund of the state, for the purpose of securing a thorough 13 and efficient system of common schools throughout the state, for 14 the purpose of affording revenues, in addition to those from 15 general property taxes, permitted under constitutional 16 limitations, and from other sources, for the support of local 17 governmental functions, and for the purpose of reimbursing the 18 state for the expense of administering this chapter, an excise tax 19

132HB51-3450/RH AM3450 Page 2

is hereby levied on each retail sale made in this state. 20

(A)(1) The tax shall be collected as provided in section 21 5739.025 of the Revised Code. The rate of the tax shall be five 22 and three-fourths per cent. The tax applies and is collectible 23 when the sale is made, regardless of the time when the price is 24 paid or delivered. 25

(2) In the case of the lease or rental, with a fixed term of 26 more than thirty days or an indefinite term with a minimum period 27 of more than thirty days, of any motor vehicles designed by the 28 manufacturer to carry a load of not more than one ton, watercraft, 29 outboard motor, or aircraft, or of any tangible personal property, 30 other than motor vehicles designed by the manufacturer to carry a 31 load of more than one ton, to be used by the lessee or renter 32 primarily for business purposes, the tax shall be collected by the 33 vendor at the time the lease or rental is consummated and shall be 34 calculated by the vendor on the basis of the total amount to be 35 paid by the lessee or renter under the lease agreement. If the 36 total amount of the consideration for the lease or rental includes 37 amounts that are not calculated at the time the lease or rental is 38 executed, the tax shall be calculated and collected by the vendor 39 at the time such amounts are billed to the lessee or renter. In 40 the case of an open-end lease or rental, the tax shall be 41 calculated by the vendor on the basis of the total amount to be 42 paid during the initial fixed term of the lease or rental, and for 43 each subsequent renewal period as it comes due. As used in this 44 division, "motor vehicle" has the same meaning as in section 45 4501.01 of the Revised Code, and "watercraft" includes an outdrive 46 unit attached to the watercraft. 47

A lease with a renewal clause and a termination penalty or 48 similar provision that applies if the renewal clause is not 49

132HB51-3450/RH AM3450 Page 3

50 exercised is presumed to be a sham transaction. In such a case, 51 the tax shall be calculated and paid on the basis of the entire 52 length of the lease period, including any renewal periods, until 53 the termination penalty or similar provision no longer applies. 54 The taxpayer shall bear the burden, by a preponderance of the 55 evidence, that the transaction or series of transactions is not a 56 sham transaction.

(3) Except as provided in division (A)(2) of this section, in 57 the case of a sale, the price of which consists in whole or in 58 part of the lease or rental of tangible personal property, the tax 59 shall be measured by the installments of that lease or rental. 60

(4) In the case of a sale of a physical fitness facility 61 service or recreation and sports club service, the price of which 62 consists in whole or in part of a membership for the receipt of 63 the benefit of the service, the tax applicable to the sale shall 64 be measured by the installments thereof. 65

(B) The tax does not apply to the following: 66

(1) Sales to the state or any of its political subdivisions, 67 or to any other state or its political subdivisions if the laws of 68 that state exempt from taxation sales made to this state and its 69 political subdivisions; 70

(2) Sales of food for human consumption off the premises 71 where sold; 72

(3) Sales of food sold to students only in a cafeteria, 73 dormitory, fraternity, or sorority maintained in a private, 74 public, or parochial school, college, or university; 75

(4) Sales of newspapers and sales or transfers of magazines 76 distributed as controlled circulation publications; 77

(5) The furnishing, preparing, or serving of meals without 78

132HB51-3450/RH AM3450 Page 4

79 charge by an employer to an employee provided the employer records 80 the meals as part compensation for services performed or work 81 done;

(6) Sales of motor fuel upon receipt, use, distribution, or 82 sale of which in this state a tax is imposed by the law of this 83 state, but this exemption shall not apply to the sale of motor 84 fuel on which a refund of the tax is allowable under division (A) 85 of section 5735.14 of the Revised Code; and the tax commissioner 86 may deduct the amount of tax levied by this section applicable to 87 the price of motor fuel when granting a refund of motor fuel tax 88 pursuant to division (A) of section 5735.14 of the Revised Code 89 and shall cause the amount deducted to be paid into the general 90 revenue fund of this state; 91

(7) Sales of natural gas by a natural gas company or 92 municipal gas utility, of water by a water-works company, or of 93 steam by a heating company, if in each case the thing sold is 94 delivered to consumers through pipes or conduits, and all sales of 95 communications services by a telegraph company, all terms as 96 defined in section 5727.01 of the Revised Code, and sales of 97 electricity delivered through wires; 98

(8) Casual sales by a person, or auctioneer employed directly 99 by the person to conduct such sales, except as to such sales of 100 motor vehicles, watercraft or outboard motors required to be 101 titled under section 1548.06 of the Revised Code, watercraft 102 documented with the United States coast guard, snowmobiles, and 103 all-purpose vehicles as defined in section 4519.01 of the Revised 104 Code; 105

(9)(a) Sales of services or tangible personal property, other 106 than motor vehicles, mobile homes, and manufactured homes, by 107 churches, organizations exempt from taxation under section 108

132HB51-3450/RH AM3450 Page 5

109 501(c)(3) of the Internal Revenue Code of 1986, or nonprofit 110 organizations operated exclusively for charitable purposes as 111 defined in division (B)(12) of this section, provided that the 112 number of days on which such tangible personal property or 113 services, other than items never subject to the tax, are sold does 114 not exceed six in any calendar year, except as otherwise provided 115 in division (B)(9)(b) of this section. If the number of days on 116 which such sales are made exceeds six in any calendar year, the 117 church or organization shall be considered to be engaged in 118 business and all subsequent sales by it shall be subject to the 119 tax. In counting the number of days, all sales by groups within a 120 church or within an organization shall be considered to be sales 121 of that church or organization.

(b) The limitation on the number of days on which tax-exempt 122 sales may be made by a church or organization under division 123 (B)(9)(a) of this section does not apply to sales made by student 124 clubs and other groups of students of a primary or secondary 125 school, or a parent-teacher association, booster group, or similar 126 organization that raises money to support or fund curricular or 127 extracurricular activities of a primary or secondary school. 128

(c) Divisions (B)(9)(a) and (b) of this section do not apply 129 to sales by a noncommercial educational radio or television 130 broadcasting station. 131

(10) Sales not within the taxing power of this state under 132 the Constitution or laws of the United States or the Constitution 133 of this state; 134

(11) Except for transactions that are sales under division 135 (B)(3)(r) of section 5739.01 of the Revised Code, the 136 transportation of persons or property, unless the transportation 137 is by a private investigation and security service; 138

132HB51-3450/RH AM3450 Page 6

(12) Sales of tangible personal property or services to 139 churches, to organizations exempt from taxation under section 140 501(c)(3) of the Internal Revenue Code of 1986, and to any other 141 nonprofit organizations operated exclusively for charitable 142 purposes in this state, no part of the net income of which inures 143 to the benefit of any private shareholder or individual, and no 144 substantial part of the activities of which consists of carrying 145 on propaganda or otherwise attempting to influence legislation; 146 sales to offices administering one or more homes for the aged or 147 one or more hospital facilities exempt under section 140.08 of the 148 Revised Code; and sales to organizations described in division (D) 149 of section 5709.12 of the Revised Code. 150

"Charitable purposes" means the relief of poverty; the 151 improvement of health through the alleviation of illness, disease, 152 or injury; the operation of an organization exclusively for the 153 provision of professional, laundry, printing, and purchasing 154 services to hospitals or charitable institutions; the operation of 155 a home for the aged, as defined in section 5701.13 of the Revised 156 Code; the operation of a radio or television broadcasting station 157 that is licensed by the federal communications commission as a 158 noncommercial educational radio or television station; the 159 operation of a nonprofit animal adoption service or a county 160 humane society; the promotion of education by an institution of 161 learning that maintains a faculty of qualified instructors, 162 teaches regular continuous courses of study, and confers a 163 recognized diploma upon completion of a specific curriculum; the 164 operation of a parent-teacher association, booster group, or 165 similar organization primarily engaged in the promotion and 166 support of the curricular or extracurricular activities of a 167 primary or secondary school; the operation of a community or area 168 center in which presentations in music, dramatics, the arts, and 169

132HB51-3450/RH AM3450 Page 7

170 related fields are made in order to foster public interest and 171 education therein; the production of performances in music, 172 dramatics, and the arts; or the promotion of education by an 173 organization engaged in carrying on research in, or the 174 dissemination of, scientific and technological knowledge and 175 information primarily for the public.

Nothing in this division shall be deemed to exempt sales to 176 any organization for use in the operation or carrying on of a 177 trade or business, or sales to a home for the aged for use in the 178 operation of independent living facilities as defined in division 179 (A) of section 5709.12 of the Revised Code. 180

(13) Building and construction materials and services sold to 181 construction contractors for incorporation into a structure or 182 improvement to real property under a construction contract with 183 this state or a political subdivision of this state, or with the 184 United States government or any of its agencies; building and 185 construction materials and services sold to construction 186 contractors for incorporation into a structure or improvement to 187 real property that are accepted for ownership by this state or any 188 of its political subdivisions, or by the United States government 189 or any of its agencies at the time of completion of the structures 190 or improvements; building and construction materials sold to 191 construction contractors for incorporation into a horticulture 192 structure or livestock structure for a person engaged in the 193 business of horticulture or producing livestock; building 194 materials and services sold to a construction contractor for 195 incorporation into a house of public worship or religious 196 education, or a building used exclusively for charitable purposes 197 under a construction contract with an organization whose purpose 198 is as described in division (B)(12) of this section; building 199 materials and services sold to a construction contractor for 200

132HB51-3450/RH AM3450 Page 8

201 incorporation into a building under a construction contract with 202 an organization exempt from taxation under section 501(c)(3) of 203 the Internal Revenue Code of 1986 when the building is to be used 204 exclusively for the organization's exempt purposes; building and 205 construction materials sold for incorporation into the original 206 construction of a sports facility under section 307.696 of the 207 Revised Code; building and construction materials and services 208 sold to a construction contractor for incorporation into real 209 property outside this state if such materials and services, when 210 sold to a construction contractor in the state in which the real 211 property is located for incorporation into real property in that 212 state, would be exempt from a tax on sales levied by that state; 213 building and construction materials for incorporation into a 214 transportation facility pursuant to a public-private agreement 215 entered into under sections 5501.70 to 5501.83 of the Revised 216 Code; and, until one calendar year after the construction of a 217 convention center that qualifies for property tax exemption under 218 section 5709.084 of the Revised Code is completed, building and 219 construction materials and services sold to a construction 220 contractor for incorporation into the real property comprising 221 that convention center;

(14) Sales of ships or vessels or rail rolling stock used or 222 to be used principally in interstate or foreign commerce, and 223 repairs, alterations, fuel, and lubricants for such ships or 224 vessels or rail rolling stock; 225

(15) Sales to persons primarily engaged in any of the 226 activities mentioned in division (B)(42)(a), (g), or (h) of this 227 section, to persons engaged in making retail sales, or to persons 228 who purchase for sale from a manufacturer tangible personal 229 property that was produced by the manufacturer in accordance with 230 specific designs provided by the purchaser, of packages, including 231

132HB51-3450/RH AM3450 Page 9

232 material, labels, and parts for packages, and of machinery, 233 equipment, and material for use primarily in packaging tangible 234 personal property produced for sale, including any machinery, 235 equipment, and supplies used to make labels or packages, to 236 prepare packages or products for labeling, or to label packages or 237 products, by or on the order of the person doing the packaging, or 238 sold at retail. "Packages" includes bags, baskets, cartons, 239 crates, boxes, cans, bottles, bindings, wrappings, and other 240 similar devices and containers, but does not include motor 241 vehicles or bulk tanks, trailers, or similar devices attached to 242 motor vehicles. "Packaging" means placing in a package. Division 243 (B)(15) of this section does not apply to persons engaged in 244 highway transportation for hire.

(16) Sales of food to persons using supplemental nutrition 245 assistance program benefits to purchase the food. As used in this 246 division, "food" has the same meaning as in 7 U.S.C. 2012 and 247 federal regulations adopted pursuant to the Food and Nutrition Act 248 of 2008. 249

(17) Sales to persons engaged in farming, agriculture, 250 horticulture, or floriculture, of tangible personal property for 251 use or consumption primarily in the production by farming, 252 agriculture, horticulture, or floriculture of other tangible 253 personal property for use or consumption primarily in the 254 production of tangible personal property for sale by farming, 255 agriculture, horticulture, or floriculture; or material and parts 256 for incorporation into any such tangible personal property for use 257 or consumption in production; and of tangible personal property 258 for such use or consumption in the conditioning or holding of 259 products produced by and for such use, consumption, or sale by 260 persons engaged in farming, agriculture, horticulture, or 261 floriculture, except where such property is incorporated into real 262

132HB51-3450/RH AM3450 Page 10

263 property;

(18) Sales of drugs for a human being that may be dispensed 264 only pursuant to a prescription; insulin as recognized in the 265 official United States pharmacopoeia; urine and blood testing 266 materials when used by diabetics or persons with hypoglycemia to 267 test for glucose or acetone; hypodermic syringes and needles when 268 used by diabetics for insulin injections; epoetin alfa when 269 purchased for use in the treatment of persons with medical 270 disease; hospital beds when purchased by hospitals, nursing homes, 271 or other medical facilities; and medical oxygen and medical 272 oxygen-dispensing equipment when purchased by hospitals, nursing 273 homes, or other medical facilities; 274

(19) Sales of prosthetic devices, durable medical equipment 275 for home use, or mobility enhancing equipment, when made pursuant 276 to a prescription and when such devices or equipment are for use 277 by a human being. 278

(20) Sales of emergency and fire protection vehicles and 279 equipment to nonprofit organizations for use solely in providing 280 fire protection and emergency services, including trauma care and 281 emergency medical services, for political subdivisions of the 282 state; 283

(21) Sales of tangible personal property manufactured in this 284 state, if sold by the manufacturer in this state to a retailer for 285 use in the retail business of the retailer outside of this state 286 and if possession is taken from the manufacturer by the purchaser 287 within this state for the sole purpose of immediately removing the 288 same from this state in a vehicle owned by the purchaser; 289

(22) Sales of services provided by the state or any of its 290 political subdivisions, agencies, instrumentalities, institutions, 291 or authorities, or by governmental entities of the state or any of 292

132HB51-3450/RH AM3450 Page 11

293 its political subdivisions, agencies, instrumentalities, 294 institutions, or authorities;

(23) Sales of motor vehicles to nonresidents of this state 295 under the circumstances described in division (B) of section 296 5739.029 of the Revised Code; 297

(24) Sales to persons engaged in the preparation of eggs for 298 sale of tangible personal property used or consumed directly in 299 such preparation, including such tangible personal property used 300 for cleaning, sanitizing, preserving, grading, sorting, and 301 classifying by size; packages, including material and parts for 302 packages, and machinery, equipment, and material for use in 303 packaging eggs for sale; and handling and transportation equipment 304 and parts therefor, except motor vehicles licensed to operate on 305 public highways, used in intraplant or interplant transfers or 306 shipment of eggs in the process of preparation for sale, when the 307 plant or plants within or between which such transfers or 308 shipments occur are operated by the same person. "Packages" 309 includes containers, cases, baskets, flats, fillers, filler flats, 310 cartons, closure materials, labels, and labeling materials, and 311 "packaging" means placing therein. 312

(25)(a) Sales of water to a consumer for residential use; 313

(b) Sales of water by a nonprofit corporation engaged 314 exclusively in the treatment, distribution, and sale of water to 315 consumers, if such water is delivered to consumers through pipes 316 or tubing. 317

(26) Fees charged for inspection or reinspection of motor 318 vehicles under section 3704.14 of the Revised Code; 319

(27) Sales to persons licensed to conduct a food service 320 operation pursuant to section 3717.43 of the Revised Code, of 321

132HB51-3450/RH AM3450 Page 12

322 tangible personal property primarily used directly for the 323 following:

(a) To prepare food for human consumption for sale; 324

(b) To preserve food that has been or will be prepared for 325 human consumption for sale by the food service operator, not 326 including tangible personal property used to display food for 327 selection by the consumer; 328

(c) To clean tangible personal property used to prepare or 329 serve food for human consumption for sale. 330

(28) Sales of animals by nonprofit animal adoption services 331 or county humane societies; 332

(29) Sales of services to a corporation described in division 333 (A) of section 5709.72 of the Revised Code, and sales of tangible 334 personal property that qualifies for exemption from taxation under 335 section 5709.72 of the Revised Code; 336

(30) Sales and installation of agricultural land tile, as 337 defined in division (B)(5)(a) of section 5739.01 of the Revised 338 Code; 339

(31) Sales and erection or installation of portable grain 340 bins, as defined in division (B)(5)(b) of section 5739.01 of the 341 Revised Code; 342

(32) The sale, lease, repair, and maintenance of, parts for, 343 or items attached to or incorporated in, motor vehicles that are 344 primarily used for transporting tangible personal property 345 belonging to others by a person engaged in highway transportation 346 for hire, except for packages and packaging used for the 347 transportation of tangible personal property; 348

(33) Sales to the state headquarters of any veterans' 349

132HB51-3450/RH AM3450 Page 13

350 organization in this state that is either incorporated and issued 351 a charter by the congress of the United States or is recognized by 352 the United States veterans administration, for use by the 353 headquarters;

(34) Sales to a telecommunications service vendor, mobile 354 telecommunications service vendor, or satellite broadcasting 355 service vendor of tangible personal property and services used 356 directly and primarily in transmitting, receiving, switching, or 357 recording any interactive, one- or two-way electromagnetic 358 communications, including voice, image, data, and information, 359 through the use of any medium, including, but not limited to, 360 poles, wires, cables, switching equipment, computers, and record 361 storage devices and media, and component parts for the tangible 362 personal property. The exemption provided in this division shall 363 be in lieu of all other exemptions under division (B)(42)(a) or 364 (n) of this section to which the vendor may otherwise be entitled, 365 based upon the use of the thing purchased in providing the 366 telecommunications, mobile telecommunications, or satellite 367 broadcasting service. 368

(35)(a) Sales where the purpose of the consumer is to use or 369 consume the things transferred in making retail sales and 370 consisting of newspaper inserts, catalogues, coupons, flyers, gift 371 certificates, or other advertising material that prices and 372 describes tangible personal property offered for retail sale. 373

(b) Sales to direct marketing vendors of preliminary 374 materials such as photographs, artwork, and typesetting that will 375 be used in printing advertising material; and of printed matter 376 that offers free merchandise or chances to win sweepstake prizes 377 and that is mailed to potential customers with advertising 378 material described in division (B)(35)(a) of this section; 379

132HB51-3450/RH AM3450 Page 14

(c) Sales of equipment such as telephones, computers, 380 facsimile machines, and similar tangible personal property 381 primarily used to accept orders for direct marketing retail sales. 382

(d) Sales of automatic food vending machines that preserve 383 food with a shelf life of forty-five days or less by refrigeration 384 and dispense it to the consumer. 385

For purposes of division (B)(35) of this section, "direct 386 marketing" means the method of selling where consumers order 387 tangible personal property by United States mail, delivery 388 service, or telecommunication and the vendor delivers or ships the 389 tangible personal property sold to the consumer from a warehouse, 390 catalogue distribution center, or similar fulfillment facility by 391 means of the United States mail, delivery service, or common 392 carrier. 393

(36) Sales to a person engaged in the business of 394 horticulture or producing livestock of materials to be 395 incorporated into a horticulture structure or livestock structure; 396

(37) Sales of personal computers, computer monitors, computer 397 keyboards, modems, and other peripheral computer equipment to an 398 individual who is licensed or certified to teach in an elementary 399 or a secondary school in this state for use by that individual in 400 preparation for teaching elementary or secondary school students; 401

(38) Sales to a professional racing team of any of the 402 following: 403

(a) Motor racing vehicles; 404

(b) Repair services for motor racing vehicles; 405

(c) Items of property that are attached to or incorporated in 406 motor racing vehicles, including engines, chassis, and all other 407 components of the vehicles, and all spare, replacement, and 408

132HB51-3450/RH AM3450 Page 15

409 rebuilt parts or components of the vehicles; except not including 410 tires, consumable fluids, paint, and accessories consisting of 411 instrumentation sensors and related items added to the vehicle to 412 collect and transmit data by means of telemetry and other forms of 413 communication.

(39) Sales of used manufactured homes and used mobile homes, 414 as defined in section 5739.0210 of the Revised Code, made on or 415 after January 1, 2000; 416

(40) Sales of tangible personal property and services to a 417 provider of electricity used or consumed directly and primarily in 418 generating, transmitting, or distributing electricity for use by 419 others, including property that is or is to be incorporated into 420 and will become a part of the consumer's production, transmission, 421 or distribution system and that retains its classification as 422 tangible personal property after incorporation; fuel or power used 423 in the production, transmission, or distribution of electricity; 424 energy conversion equipment as defined in section 5727.01 of the 425 Revised Code; and tangible personal property and services used in 426 the repair and maintenance of the production, transmission, or 427 distribution system, including only those motor vehicles as are 428 specially designed and equipped for such use. The exemption 429 provided in this division shall be in lieu of all other exemptions 430 in division (B)(42)(a) or (n) of this section to which a provider 431 of electricity may otherwise be entitled based on the use of the 432 tangible personal property or service purchased in generating, 433 transmitting, or distributing electricity. 434

(41) Sales to a person providing services under division 435 (B)(3)(r) of section 5739.01 of the Revised Code of tangible 436 personal property and services used directly and primarily in 437 providing taxable services under that section. 438

132HB51-3450/RH AM3450 Page 16

(42) Sales where the purpose of the purchaser is to do any of 439 the following: 440

(a) To incorporate the thing transferred as a material or a 441 part into tangible personal property to be produced for sale by 442 manufacturing, assembling, processing, or refining; or to use or 443 consume the thing transferred directly in producing tangible 444 personal property for sale by mining, including, without 445 limitation, the extraction from the earth of all substances that 446 are classed geologically as minerals, or directly in the rendition 447 of a public utility service, except that the sales tax levied by 448 this section shall be collected upon all meals, drinks, and food 449 for human consumption sold when transporting persons. This 450 paragraph does not exempt from "retail sale" or "sales at retail" 451 the sale of tangible personal property that is to be incorporated 452 into a structure or improvement to real property. 453

(b) To hold the thing transferred as security for the 454 performance of an obligation of the vendor; 455

(c) To resell, hold, use, or consume the thing transferred as 456 evidence of a contract of insurance; 457

(d) To use or consume the thing directly in commercial 458 fishing; 459

(e) To incorporate the thing transferred as a material or a 460 part into, or to use or consume the thing transferred directly in 461 the production of, magazines distributed as controlled circulation 462 publications; 463

(f) To use or consume the thing transferred in the production 464 and preparation in suitable condition for market and sale of 465 printed, imprinted, overprinted, lithographic, multilithic, 466 blueprinted, photostatic, or other productions or reproductions of 467

132HB51-3450/RH AM3450 Page 17

468 written or graphic matter;

(g) To use the thing transferred, as described in section 469 5739.011 of the Revised Code, primarily in a manufacturing 470 operation to produce tangible personal property for sale; 471

(h) To use the benefit of a warranty, maintenance or service 472 contract, or similar agreement, as described in division (B)(7) of 473 section 5739.01 of the Revised Code, to repair or maintain 474 tangible personal property, if all of the property that is the 475 subject of the warranty, contract, or agreement would not be 476 subject to the tax imposed by this section; 477

(i) To use the thing transferred as qualified research and 478 development equipment; 479

(j) To use or consume the thing transferred primarily in 480 storing, transporting, mailing, or otherwise handling purchased 481 sales inventory in a warehouse, distribution center, or similar 482 facility when the inventory is primarily distributed outside this 483 state to retail stores of the person who owns or controls the 484 warehouse, distribution center, or similar facility, to retail 485 stores of an affiliated group of which that person is a member, or 486 by means of direct marketing. This division does not apply to 487 motor vehicles registered for operation on the public highways. As 488 used in this division, "affiliated group" has the same meaning as 489 in division (B)(3)(e) of section 5739.01 of the Revised Code and 490 "direct marketing" has the same meaning as in division (B)(35) of 491 this section. 492

(k) To use or consume the thing transferred to fulfill a 493 contractual obligation incurred by a warrantor pursuant to a 494 warranty provided as a part of the price of the tangible personal 495 property sold or by a vendor of a warranty, maintenance or service 496 contract, or similar agreement the provision of which is defined 497

132HB51-3450/RH AM3450 Page 18

498 as a sale under division (B)(7) of section 5739.01 of the Revised 499 Code;

(l) To use or consume the thing transferred in the production 500 of a newspaper for distribution to the public; 501

(m) To use tangible personal property to perform a service 502 listed in division (B)(3) of section 5739.01 of the Revised Code, 503 if the property is or is to be permanently transferred to the 504 consumer of the service as an integral part of the performance of 505 the service; 506

(n) To use or consume the thing transferred primarily in 507 producing tangible personal property for sale by farming, 508 agriculture, horticulture, or floriculture. Persons engaged in 509 rendering farming, agriculture, horticulture, or floriculture 510 services for others are deemed engaged primarily in farming, 511 agriculture, horticulture, or floriculture. This paragraph does 512 not exempt from "retail sale" or "sales at retail" the sale of 513 tangible personal property that is to be incorporated into a 514 structure or improvement to real property. 515

(o) To use or consume the thing transferred in acquiring, 516 formatting, editing, storing, and disseminating data or 517 information by electronic publishing; 518

(p) To provide the thing transferred to the owner or lessee 519 of a motor vehicle that is being repaired or serviced, if the 520 thing transferred is a rented motor vehicle and the purchaser is 521 reimbursed for the cost of the rented motor vehicle by a 522 manufacturer, warrantor, or provider of a maintenance, service, or 523 other similar contract or agreement, with respect to the motor 524 vehicle that is being repaired or serviced.; 525

(q) To use or consume the thing transferred directly in 526

132HB51-3450/RH AM3450 Page 19

527 production of crude oil and natural gas for sale. Persons engaged 528 in rendering production services for others are deemed engaged in 529 production.

As used in division (B)(42)(q) of this section, "production" 530 means operations and tangible personal property directly used to 531 expose and evaluate an underground reservoir that may contain 532 hydrocarbon resources, prepare the wellbore for production, and 533 lift and control all substances yielded by the reservoir to the 534 surface of the earth. 535

(i) For the purposes of division (B)(42)(q) of this section, 536 the "thing transferred" includes, but is not limited to, any of 537 the following: 538

(I) Services provided in the construction of permanent access 539 roads, services provided in the construction of the well site, and 540 services provided in the construction of temporary impoundments; 541

(II) Equipment and rigging used for the specific purpose of 542 creating with integrity a wellbore pathway to underground 543 reservoirs; 544

(III) Drilling and workover services used to work within a 545 subsurface wellbore, and tangible personal property directly used 546 in providing such services; 547

(IV) Casing, tubulars, and float and centralizing equipment; 548

(V) Trailers to which production equipment is attached; 549

(VI) Well completion services, including cementing of casing, 550 and tangible personal property directly used in providing such 551 services; 552

(VII) Wireline evaluation, mud logging, and perforation 553 services, and tangible personal property directly used in 554

132HB51-3450/RH AM3450 Page 20

555 providing such services;

(VIII) Reservoir stimulation, hydraulic fracturing, and 556 acidizing services, and tangible personal property directly used 557 in providing such services, including all material pumped 558 downhole; 559

(IX) Pressure pumping equipment; 560

(X) Artificial lift systems equipment; 561

(XI) Wellhead equipment and well site equipment used to 562 separate, stabilize, and control hyrdocarbon phases and produced 563 water; 564

(XII) Tangible personal property directly used to control 565 production equipment. 566

(ii) For the purposes of division (B)(42)(q) of this section, 567 the "thing transferred" does not include any of the following: 568

(I) Tangible personal property used primarily in the 569 exploration and production of any mineral resource regulated under 570 Chapter 1509. of the Revised Code other than oil or gas; 571

(II) Tangible personal property used primarily in storing, 572 holding, or delivering solutions or chemicals used in well 573 stimulation as defined in section 1509.01 of the Revised Code; 574

(III) Tangible personal property used primarily in preparing, 575 installing, or reclaiming foundations for drilling or pumping 576 equipment or well stimulation material tanks; 577

(IV) Tangible personal property used primarily in 578 transporting, delivering, or removing equipment to or from the 579 well site or storing such equipment before its use at the well 580 site; 581

(V) Tangible personal property used primarily in gathering 582

132HB51-3450/RH AM3450 Page 21

583 operations occurring off the well site, including gathering 584 pipelines transporting hydrocarbon gas or liquids away from a 585 crude oil or natural gas production facility;

(VI) Tangible personal property that is to be incorporated 586 into a structure or improvement to real property; 587

(VII) Well site fencing, lighting, or security systems; 588

(VIII) Communication devices or services; 589

(IX) Office supplies; 590

(X) Trailers used as offices or lodging; 591

(XI) Motor vehicles of any kind; 592

(XII) Tangible personal property used primarily for the 593 storage of drilling byproducts and fuel not used for production; 594

(XIII) Tangible personal property used primarily as a safety 595 device; 596

(XIV) Data collection or monitoring devices; 597

(XV) Access ladders, stairs, or platforms attached to storage 598 tanks. 599

The enumeration of tangible personal property in division 600 (B)(42)(q)(ii) of this section is not intended to be exhaustive, 601 and any tangible personal property not so enumerated shall not 602 necessarily be construed to be a "thing transferred" for the 603 purposes of division (B)(42)(q) of this section. 604

The commissioner shall adopt and promulgate rules under 605 sections 119.01 to 119.13 of the Revised Code that the 606 commissioner deems necessary to administer division (B)(42)(q) of 607 this section. 608

As used in division (B)(42) of this section, "thing" includes 609

132HB51-3450/RH AM3450 Page 22

610 all transactions included in divisions (B)(3)(a), (b), and (e) of 611 section 5739.01 of the Revised Code.

(43) Sales conducted through a coin operated device that 612 activates vacuum equipment or equipment that dispenses water, 613 whether or not in combination with soap or other cleaning agents 614 or wax, to the consumer for the consumer's use on the premises in 615 washing, cleaning, or waxing a motor vehicle, provided no other 616 personal property or personal service is provided as part of the 617 transaction. 618

(44) Sales of replacement and modification parts for engines, 619 airframes, instruments, and interiors in, and paint for, aircraft 620 used primarily in a fractional aircraft ownership program, and 621 sales of services for the repair, modification, and maintenance of 622 such aircraft, and machinery, equipment, and supplies primarily 623 used to provide those services. 624

(45) Sales of telecommunications service that is used 625 directly and primarily to perform the functions of a call center. 626 As used in this division, "call center" means any physical 627 location where telephone calls are placed or received in high 628 volume for the purpose of making sales, marketing, customer 629 service, technical support, or other specialized business 630 activity, and that employs at least fifty individuals that engage 631 in call center activities on a full-time basis, or sufficient 632 individuals to fill fifty full-time equivalent positions. 633

(46) Sales by a telecommunications service vendor of 900 634 service to a subscriber. This division does not apply to 635 information services, as defined in division (FF) of section 636 5739.01 of the Revised Code. 637

(47) Sales of value-added non-voice data service. This 638 division does not apply to any similar service that is not 639

132HB51-3450/RH AM3450 Page 23

640 otherwise a telecommunications service.

(48)(a) Sales of machinery, equipment, and software to a 641 qualified direct selling entity for use in a warehouse or 642 distribution center primarily for storing, transporting, or 643 otherwise handling inventory that is held for sale to independent 644 salespersons who operate as direct sellers and that is held 645 primarily for distribution outside this state; 646

(b) As used in division (B)(48)(a) of this section: 647

(i) "Direct seller" means a person selling consumer products 648 to individuals for personal or household use and not from a fixed 649 retail location, including selling such product at in-home product 650 demonstrations, parties, and other one-on-one selling. 651

(ii) "Qualified direct selling entity" means an entity 652 selling to direct sellers at the time the entity enters into a tax 653 credit agreement with the tax credit authority pursuant to section 654 122.17 of the Revised Code, provided that the agreement was 655 entered into on or after January 1, 2007. Neither contingencies 656 relevant to the granting of, nor later developments with respect 657 to, the tax credit shall impair the status of the qualified direct 658 selling entity under division (B)(48) of this section after 659 execution of the tax credit agreement by the tax credit authority. 660

(c) Division (B)(48) of this section is limited to machinery, 661 equipment, and software first stored, used, or consumed in this 662 state within the period commencing June 24, 2008, and ending on 663 the date that is five years after that date. 664

(49) Sales of materials, parts, equipment, or engines used in 665 the repair or maintenance of aircraft or avionics systems of such 666 aircraft, and sales of repair, remodeling, replacement, or 667 maintenance services in this state performed on aircraft or on an 668

132HB51-3450/RH AM3450 Page 24

669 aircraft's avionics, engine, or component materials or parts. As 670 used in division (B)(49) of this section, "aircraft" means 671 aircraft of more than six thousand pounds maximum certified 672 takeoff weight or used exclusively in general aviation.

(50) Sales of full flight simulators that are used for pilot 673 or flight-crew training, sales of repair or replacement parts or 674 components, and sales of repair or maintenance services for such 675 full flight simulators. "Full flight simulator" means a replica of 676 a specific type, or make, model, and series of aircraft cockpit. 677 It includes the assemblage of equipment and computer programs 678 necessary to represent aircraft operations in ground and flight 679 conditions, a visual system providing an out-of-the-cockpit view, 680 and a system that provides cues at least equivalent to those of a 681 three-degree-of-freedom motion system, and has the full range of 682 capabilities of the systems installed in the device as described 683 in appendices A and B of part 60 of chapter 1 of title 14 of the 684 Code of Federal Regulations. 685

(51) Any transfer or lease of tangible personal property 686 between the state and JobsOhio in accordance with section 4313.02 687 of the Revised Code. 688

(52)(a) Sales to a qualifying corporation. 689

(b) As used in division (B)(52) of this section: 690

(i) "Qualifying corporation" means a nonprofit corporation 691 organized in this state that leases from an eligible county land, 692 buildings, structures, fixtures, and improvements to the land that 693 are part of or used in a public recreational facility used by a 694 major league professional athletic team or a class A to class AAA 695 minor league affiliate of a major league professional athletic 696 team for a significant portion of the team's home schedule, 697 provided the following apply: 698

132HB51-3450/RH AM3450 Page 25

(I) The facility is leased from the eligible county pursuant 699 to a lease that requires substantially all of the revenue from the 700 operation of the business or activity conducted by the nonprofit 701 corporation at the facility in excess of operating costs, capital 702 expenditures, and reserves to be paid to the eligible county at 703 least once per calendar year. 704

(II) Upon dissolution and liquidation of the nonprofit 705 corporation, all of its net assets are distributable to the board 706 of commissioners of the eligible county from which the corporation 707 leases the facility. 708

(ii) "Eligible county" has the same meaning as in section 709 307.695 of the Revised Code. 710

(53) Sales to or by a cable service provider, video service 711 provider, or radio or television broadcast station regulated by 712 the federal government of cable service or programming, video 713 service or programming, audio service or programming, or 714 electronically transferred digital audiovisual or audio work. As 715 used in division (B)(53) of this section, "cable service" and 716 "cable service provider" have the same meanings as in section 717 1332.01 of the Revised Code, and "video service," "video service 718 provider," and "video programming" have the same meanings as in 719 section 1332.21 of the Revised Code. 720

(54) Sales of investment metal bullion and investment coins. 721 "Investment metal bullion" means any bullion described in section 722 408(m)(3)(B) of the Internal Revenue Code, regardless of whether 723 that bullion is in the physical possession of a trustee. 724 "Investment coin" means any coin composed primarily of gold, 725 silver, platinum, or palladium. 726

(55) Sales of a digital audio work electronically transferred 727 for delivery through use of a machine, such as a juke box, that 728

132HB51-3450/RH AM3450 Page 26

729 does all of the following:

(a) Accepts direct payments to operate; 730

(b) Automatically plays a selected digital audio work for a 731 single play upon receipt of a payment described in division 732 (B)(55)(a) of this section; 733

(c) Operates exclusively for the purpose of playing digital 734 audio works in a commercial establishment. 735

(56)(a) Sales of the following occurring on the first Friday 736 of August and the following Saturday and Sunday of each year, 737 beginning in 2018: 738

(i) An item of clothing, the price of which is seventy-five 739 dollars or less; 740

(ii) An item of school supplies, the price of which is twenty 741 dollars or less; 742

(iii) An item of school instructional material, the price of 743 which is twenty dollars or less. 744

(b) As used in division (B)(56) of this section: 745

(i) "Clothing" means all human wearing apparel suitable for 746 general use. "Clothing" includes, but is not limited to, aprons, 747 household and shop; athletic supporters; baby receiving blankets; 748 bathing suits and caps; beach capes and coats; belts and 749 suspenders; boots; coats and jackets; costumes; diapers, children 750 and adult, including disposable diapers; ear muffs earmuffs; 751 footlets; formal wear; garters and garter belts; girdles; gloves 752 and mittens for general use; hats and caps; hosiery; insoles for 753 shoes; lab coats; neckties; overshoes; pantyhose; rainwear; rubber 754 pants; sandals; scarves; shoes and shoe laces; slippers; sneakers; 755 socks and stockings; steel-toed shoes; underwear; uniforms, 756

132HB51-3450/RH AM3450 Page 27 athletic and nonathletic; and wedding apparel. "Clothing" does not 757 include items purchased for use in a trade or business; clothing 758 accessories or equipment; protective equipment; sports or 759 recreational equipment; belt buckles sold separately; costume 760 masks sold separately; patches and emblems sold separately; sewing 761 equipment and supplies including, but not limited to, knitting 762 needles, patterns, pins, scissors, sewing machines, sewing 763 needles, tape measures, and thimbles; and sewing materials that 764 become part of "clothing" including, but not limited to, buttons, 765 fabric, lace, thread, yarn, and zippers. 766

(ii) "School supplies" means items commonly used by a student 767 in a course of study. "School supplies" includes only the 768 following items: binders; book bags; calculators; cellophane tape; 769 blackboard chalk; compasses; composition books; crayons; erasers; 770 folders, expandable, pocket, plastic, and manila; glue, paste, and 771 paste sticks; highlighters; index cards; index card boxes; legal 772 pads; lunch boxes; markers; notebooks; paper, loose-leaf ruled 773 notebook paper, copy paper, graph paper, tracing paper, manila 774 paper, colored paper, poster board, and construction paper; pencil 775 boxes and other school supply boxes; pencil sharpeners; pencils; 776 pens; protractors; rulers; scissors; and writing tablets. "School 777 supplies" does not include any item purchased for use in a trade 778 or business. 779

(iii) "School instructional material" means written material 780 commonly used by a student in a course of study as a reference and 781 to learn the subject being taught. "School instructional material" 782 includes only the following items: reference books, reference maps 783 and globes, textbooks, and workbooks. "School instructional 784 material" does not include any material purchased for use in a 785 trade or business. 786

(57) Sales of tangible personal property that is not required 787

132HB51-3450/RH AM3450 Page 28

788 to be registered or licensed under the laws of this state to a 789 citizen of a foreign nation that is not a citizen of the United 790 States, provided the property is delivered to a person in this 791 state that is not a related member of the purchaser, is physically 792 present in this state for the sole purpose of temporary storage 793 and package consolidation, and is subsequently delivered to the 794 purchaser at a delivery address in a foreign nation. As used in 795 division (B)(56) of this section, "related member" has the same 796 meaning as in section 5733.042 of the Revised Code, and "temporary 797 storage" means the storage of tangible personal property for a 798 period of not more than sixty days.

(C) For the purpose of the proper administration of this 799 chapter, and to prevent the evasion of the tax, it is presumed 800 that all sales made in this state are subject to the tax until the 801 contrary is established. 802

(D) The levy of this tax on retail sales of recreation and 803 sports club service shall not prevent a municipal corporation from 804 levying any tax on recreation and sports club dues or on any 805 income generated by recreation and sports club dues. 806

(E) The tax collected by the vendor from the consumer under 807 this chapter is not part of the price, but is a tax collection for 808 the benefit of the state, and of counties levying an additional 809 sales tax pursuant to section 5739.021 or 5739.026 of the Revised 810 Code and of transit authorities levying an additional sales tax 811 pursuant to section 5739.023 of the Revised Code. Except for the 812 discount authorized under section 5739.12 of the Revised Code and 813 the effects of any rounding pursuant to section 5703.055 of the 814 Revised Code, no person other than the state or such a county or 815 transit authority shall derive any benefit from the collection or 816 payment of the tax levied by this section or section 5739.021, 817

132HB51-3450/RH AM3450 Page 29

818 5739.023, or 5739.026 of the Revised Code."

In line 542, delete "and" 819

In line 543, after "1710.06" insert ", and 5739.02" 820

After line 543, insert: 821

"Section 3. The amendment by this act of section 5739.02 of 822 the Revised Code applies on and after October 1, 2017. 823

Section 4. Pursuant to division (G) of section 5703.95 of the 824 Revised Code, which states that any bill introduced in the House 825 of Representatives or the Senate that proposes to enact or modify 826 one or more tax expenditures should include a statement explaining 827 the objectives of the tax expenditure or its modification and the 828 sponsor's intent in proposing the tax expenditure or its 829 modification: 830

The purpose of the exemption enacted by this act is to 831 eliminate the imposition of sales taxes on transactions that bear 832 no relation to Ohio, the imposition of which is demonstrably 833 directing interstate commerce to other states that do not impose 834 sales taxes on such transactions. 835

Section 5. Section 5739.02 of the Revised Code is presented 836 in this act as a composite of the section as amended by Am. Sub. 837 H.B. 49, Sub. H.B. 430, and Sub. S.B. 226, all of the 132nd 838 General Assembly. The General Assembly, applying the principle 839 stated in division (B) of section 1.52 of the Revised Code that 840 amendments are to be harmonized if reasonably capable of 841 simultaneous operation, finds that the composite is the resulting 842 version of the section in effect prior to the effective date of 843 the section as presented in this act. 844

132HB51-3450/RH AM3450 Page 30

Section 6. This act is hereby declared to be an emergency 845 measure necessary for the immediate preservation of the public 846 peace, health, and safety. The reason for such necessity is to 847 prevent business closures that are imminent because of loss of 848 business to competitors in states that do not impose sales taxes 849 on transactions exempted by the act. Therefore, this act shall go 850 into immediate effect." 851

The motion was ______agreed to.

132HB51-3450/RH AM3451 Sub. S.B. 51 As Passed by the Senate

Topic: Background checks for public employees who use tax data

______moved to amend as follows:

In line 1 of the title, after "sections" insert "109.572,"; 1 after "1710.06" insert "and to enact section 124.74" 2

In line 4 of the title, after "improvement" insert "and to 3 require criminal background checks for state and local government 4 employees who handle federal tax information" 5

In line 5, after "sections" insert "109.572,"; after 6 "1710.06" insert "be amended and section 124.74" 7

In line 6, delete "amended" and insert "enacted" 8

Between lines 6 and 7, insert: 9

"Sec. 109.572. (A)(1) Upon receipt of a request pursuant to 10 section 121.08, 3301.32, 3301.541, or 3319.39 of the Revised Code, 11 a completed form prescribed pursuant to division (C)(1) of this 12 section, and a set of fingerprint impressions obtained in the 13 manner described in division (C)(2) of this section, the 14 superintendent of the bureau of criminal identification and 15 investigation shall conduct a criminal records check in the manner 16 described in division (B) of this section to determine whether any 17 information exists that indicates that the person who is the 18 subject of the request previously has been convicted of or pleaded 19

132SB51-3451/AY AM3451 Page 2

guilty to any of the following: 20

(a) A violation of section 2903.01, 2903.02, 2903.03, 21 2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 22 2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05, 23 2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23, 24 2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 25 2911.02, 2911.11, 2911.12, 2919.12, 2919.22, 2919.24, 2919.25, 26 2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05, 27 2925.06, or 3716.11 of the Revised Code, felonious sexual 28 penetration in violation of former section 2907.12 of the Revised 29 Code, a violation of section 2905.04 of the Revised Code as it 30 existed prior to July 1, 1996, a violation of section 2919.23 of 31 the Revised Code that would have been a violation of section 32 2905.04 of the Revised Code as it existed prior to July 1, 1996, 33 had the violation been committed prior to that date, or a 34 violation of section 2925.11 of the Revised Code that is not a 35 minor drug possession offense; 36

(b) A violation of an existing or former law of this state, 37 any other state, or the United States that is substantially 38 equivalent to any of the offenses listed in division (A)(1)(a) of 39 this section; 40

(c) If the request is made pursuant to section 3319.39 of the 41 Revised Code for an applicant who is a teacher, any offense 42 specified in section 3319.31 of the Revised Code. 43

(2) On receipt of a request pursuant to section 3712.09 or 44 3721.121 of the Revised Code, a completed form prescribed pursuant 45 to division (C)(1) of this section, and a set of fingerprint 46 impressions obtained in the manner described in division (C)(2) of 47 this section, the superintendent of the bureau of criminal 48 identification and investigation shall conduct a criminal records 49

132SB51-3451/AY AM3451 Page 3

50 check with respect to any person who has applied for employment in 51 a position for which a criminal records check is required by those 52 sections. The superintendent shall conduct the criminal records 53 check in the manner described in division (B) of this section to 54 determine whether any information exists that indicates that the 55 person who is the subject of the request previously has been 56 convicted of or pleaded guilty to any of the following:

(a) A violation of section 2903.01, 2903.02, 2903.03, 57 2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 58 2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05, 59 2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31, 60 2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 61 2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21, 62 2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36, 63 2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13, 64 2925.22, 2925.23, or 3716.11 of the Revised Code; 65

(b) An existing or former law of this state, any other state, 66 or the United States that is substantially equivalent to any of 67 the offenses listed in division (A)(2)(a) of this section. 68

(3) On receipt of a request pursuant to section 173.27, 69 173.38, 173.381, 3701.881, 5164.34, 5164.341, 5164.342, 5123.081, 70 or 5123.169 of the Revised Code, a completed form prescribed 71 pursuant to division (C)(1) of this section, and a set of 72 fingerprint impressions obtained in the manner described in 73 division (C)(2) of this section, the superintendent of the bureau 74 of criminal identification and investigation shall conduct a 75 criminal records check of the person for whom the request is made. 76 The superintendent shall conduct the criminal records check in the 77 manner described in division (B) of this section to determine 78 whether any information exists that indicates that the person who 79

132SB51-3451/AY AM3451 Page 4

80 is the subject of the request previously has been convicted of, 81 has pleaded guilty to, or (except in the case of a request 82 pursuant to section 5164.34, 5164.341, or 5164.342 of the Revised 83 Code) has been found eligible for intervention in lieu of 84 conviction for any of the following, regardless of the date of the 85 conviction, the date of entry of the guilty plea, or (except in 86 the case of a request pursuant to section 5164.34, 5164.341, or 87 5164.342 of the Revised Code) the date the person was found 88 eligible for intervention in lieu of conviction:

(a) A violation of section 959.13, 959.131, 2903.01, 2903.02, 89 2903.03, 2903.04, 2903.041, 2903.11, 2903.12, 2903.13, 2903.15, 90 2903.16, 2903.21, 2903.211, 2903.22, 2903.34, 2903.341, 2905.01, 91 2905.02, 2905.05, 2905.11, 2905.12, 2905.32, 2905.33, 2907.02, 92 2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 93 2907.21, 2907.22, 2907.23, 2907.24, 2907.25, 2907.31, 2907.32, 94 2907.321, 2907.322, 2907.323, 2907.33, 2909.02, 2909.03, 2909.04, 95 2909.22, 2909.23, 2909.24, 2911.01, 2911.02, 2911.11, 2911.12, 96 2911.13, 2913.02, 2913.03, 2913.04, 2913.05, 2913.11, 2913.21, 97 2913.31, 2913.32, 2913.40, 2913.41, 2913.42, 2913.43, 2913.44, 98 2913.441, 2913.45, 2913.46, 2913.47, 2913.48, 2913.49, 2913.51, 99 2917.01, 2917.02, 2917.03, 2917.31, 2919.12, 2919.121, 2919.123, 100 2919.22, 2919.23, 2919.24, 2919.25, 2921.03, 2921.11, 2921.12, 101 2921.13, 2921.21, 2921.24, 2921.32, 2921.321, 2921.34, 2921.35, 102 2921.36, 2921.51, 2923.12, 2923.122, 2923.123, 2923.13, 2923.161, 103 2923.162, 2923.21, 2923.32, 2923.42, 2925.02, 2925.03, 2925.04, 104 2925.041, 2925.05, 2925.06, 2925.09, 2925.11, 2925.13, 2925.14, 105 2925.141, 2925.22, 2925.23, 2925.24, 2925.36, 2925.55, 2925.56, 106 2927.12, or 3716.11 of the Revised Code; 107

(b) Felonious sexual penetration in violation of former 108 section 2907.12 of the Revised Code; 109

132SB51-3451/AY AM3451 Page 5

(c) A violation of section 2905.04 of the Revised Code as it 110 existed prior to July 1, 1996; 111

(d) A violation of section 2923.01, 2923.02, or 2923.03 of 112 the Revised Code when the underlying offense that is the object of 113 the conspiracy, attempt, or complicity is one of the offenses 114 listed in divisions (A)(3)(a) to (c) of this section; 115

(e) A violation of an existing or former municipal ordinance 116 or law of this state, any other state, or the United States that 117 is substantially equivalent to any of the offenses listed in 118 divisions (A)(3)(a) to (d) of this section. 119

(4) On receipt of a request pursuant to section 2151.86 of 120 the Revised Code, a completed form prescribed pursuant to division 121 (C)(1) of this section, and a set of fingerprint impressions 122 obtained in the manner described in division (C)(2) of this 123 section, the superintendent of the bureau of criminal 124 identification and investigation shall conduct a criminal records 125 check in the manner described in division (B) of this section to 126 determine whether any information exists that indicates that the 127 person who is the subject of the request previously has been 128 convicted of or pleaded guilty to any of the following: 129

(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03, 130 2903.04, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16, 2903.21, 131 2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05, 2907.02, 132 2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 133 2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 134 2907.322, 2907.323, 2909.02, 2909.03, 2909.22, 2909.23, 2909.24, 135 2911.01, 2911.02, 2911.11, 2911.12, 2913.49, 2917.01, 2917.02, 136 2919.12, 2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 137 2925.02, 2925.03, 2925.04, 2925.05, 2925.06, 2927.12, or 3716.11 138 of the Revised Code, a violation of section 2905.04 of the Revised 139

132SB51-3451/AY AM3451 Page 6

140 Code as it existed prior to July 1, 1996, a violation of section 141 2919.23 of the Revised Code that would have been a violation of 142 section 2905.04 of the Revised Code as it existed prior to July 1, 143 1996, had the violation been committed prior to that date, a 144 violation of section 2925.11 of the Revised Code that is not a 145 minor drug possession offense, two or more OVI or OVUAC violations 146 committed within the three years immediately preceding the 147 submission of the application or petition that is the basis of the 148 request, or felonious sexual penetration in violation of former 149 section 2907.12 of the Revised Code;

(b) A violation of an existing or former law of this state, 150 any other state, or the United States that is substantially 151 equivalent to any of the offenses listed in division (A)(4)(a) of 152 this section. 153

(5) Upon receipt of a request pursuant to section 5104.013 of 154 the Revised Code, a completed form prescribed pursuant to division 155 (C)(1) of this section, and a set of fingerprint impressions 156 obtained in the manner described in division (C)(2) of this 157 section, the superintendent of the bureau of criminal 158 identification and investigation shall conduct a criminal records 159 check in the manner described in division (B) of this section to 160 determine whether any information exists that indicates that the 161 person who is the subject of the request has been convicted of or 162 pleaded guilty to any of the following: 163

(a) A violation of section 2151.421, 2903.01, 2903.02, 164 2903.03, 2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 165 2903.22, 2903.34, 2905.01, 2905.02, 2905.05, 2905.11, 2905.32, 166 2907.02, 2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 167 2907.09, 2907.19, 2907.21, 2907.22, 2907.23, 2907.24, 2907.25, 168 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02, 2909.03, 169

132SB51-3451/AY AM3451 Page 7

170 2909.04, 2909.05, 2911.01, 2911.02, 2911.11, 2911.12, 2913.02, 171 2913.03, 2913.04, 2913.041, 2913.05, 2913.06, 2913.11, 2913.21, 172 2913.31, 2913.32, 2913.33, 2913.34, 2913.40, 2913.41, 2913.42, 173 2913.43, 2913.44, 2913.441, 2913.45, 2913.46, 2913.47, 2913.48, 174 2913.49, 2917.01, 2917.02, 2917.03, 2917.31, 2919.12, 2919.22, 175 2919.224, 2919.225, 2919.24, 2919.25, 2921.03, 2921.11, 2921.13, 176 2921.14, 2921.34, 2921.35, 2923.01, 2923.12, 2923.13, 2923.161, 177 2925.02, 2925.03, 2925.04, 2925.05, 2925.06, or 3716.11 of the 178 Revised Code, felonious sexual penetration in violation of former 179 section 2907.12 of the Revised Code, a violation of section 180 2905.04 of the Revised Code as it existed prior to July 1, 1996, a 181 violation of section 2919.23 of the Revised Code that would have 182 been a violation of section 2905.04 of the Revised Code as it 183 existed prior to July 1, 1996, had the violation been committed 184 prior to that date, a violation of section 2925.11 of the Revised 185 Code that is not a minor drug possession offense, a violation of 186 section 2923.02 or 2923.03 of the Revised Code that relates to a 187 crime specified in this division, or a second violation of section 188 4511.19 of the Revised Code within five years of the date of 189 application for licensure or certification.

(b) A violation of an existing or former law of this state, 190 any other state, or the United States that is substantially 191 equivalent to any of the offenses or violations described in 192 division (A)(5)(a) of this section. 193

(6) Upon receipt of a request pursuant to section 5153.111 of 194 the Revised Code, a completed form prescribed pursuant to division 195 (C)(1) of this section, and a set of fingerprint impressions 196 obtained in the manner described in division (C)(2) of this 197 section, the superintendent of the bureau of criminal 198 identification and investigation shall conduct a criminal records 199 check in the manner described in division (B) of this section to 200

132SB51-3451/AY AM3451 Page 8

201 determine whether any information exists that indicates that the 202 person who is the subject of the request previously has been 203 convicted of or pleaded guilty to any of the following:

(a) A violation of section 2903.01, 2903.02, 2903.03, 204 2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 205 2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05, 206 2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23, 207 2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02, 208 2909.03, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22, 209 2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 210 2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code, 211 felonious sexual penetration in violation of former section 212 2907.12 of the Revised Code, a violation of section 2905.04 of the 213 Revised Code as it existed prior to July 1, 1996, a violation of 214 section 2919.23 of the Revised Code that would have been a 215 violation of section 2905.04 of the Revised Code as it existed 216 prior to July 1, 1996, had the violation been committed prior to 217 that date, or a violation of section 2925.11 of the Revised Code 218 that is not a minor drug possession offense; 219

(b) A violation of an existing or former law of this state, 220 any other state, or the United States that is substantially 221 equivalent to any of the offenses listed in division (A)(6)(a) of 222 this section. 223

(7) On receipt of a request for a criminal records check from 224 an individual pursuant to section 4749.03 or 4749.06 of the 225 Revised Code, accompanied by a completed copy of the form 226 prescribed in division (C)(1) of this section and a set of 227 fingerprint impressions obtained in a manner described in division 228 (C)(2) of this section, the superintendent of the bureau of 229 criminal identification and investigation shall conduct a criminal 230

132SB51-3451/AY AM3451 Page 9

231 records check in the manner described in division (B) of this 232 section to determine whether any information exists indicating 233 that the person who is the subject of the request has been 234 convicted of or pleaded guilty to a felony in this state or in any 235 other state. If the individual indicates that a firearm will be 236 carried in the course of business, the superintendent shall 237 require information from the federal bureau of investigation as 238 described in division (B)(2) of this section. Subject to division 239 (F) of this section, the superintendent shall report the findings 240 of the criminal records check and any information the federal 241 bureau of investigation provides to the director of public safety.

(8) On receipt of a request pursuant to section 1321.37, 242 1321.53, or 4763.05 of the Revised Code, a completed form 243 prescribed pursuant to division (C)(1) of this section, and a set 244 of fingerprint impressions obtained in the manner described in 245 division (C)(2) of this section, the superintendent of the bureau 246 of criminal identification and investigation shall conduct a 247 criminal records check with respect to any person who has applied 248 for a license, permit, or certification from the department of 249 commerce or a division in the department. The superintendent shall 250 conduct the criminal records check in the manner described in 251 division (B) of this section to determine whether any information 252 exists that indicates that the person who is the subject of the 253 request previously has been convicted of or pleaded guilty to any 254 of the following: a violation of section 2913.02, 2913.11, 255 2913.31, 2913.51, or 2925.03 of the Revised Code; any other 256 criminal offense involving theft, receiving stolen property, 257 embezzlement, forgery, fraud, passing bad checks, money 258 laundering, or drug trafficking, or any criminal offense involving 259 money or securities, as set forth in Chapters 2909., 2911., 2913., 260 2915., 2921., 2923., and 2925. of the Revised Code; or any 261

132SB51-3451/AY AM3451 Page 10

262 existing or former law of this state, any other state, or the 263 United States that is substantially equivalent to those offenses.

(9) On receipt of a request for a criminal records check from 264 the treasurer of state under section 113.041 of the Revised Code 265 or from an individual under section 4701.08, 4715.101, 4717.061, 266 4725.121, 4725.501, 4729.071, 4730.101, 4730.14, 4730.28, 267 4731.081, 4731.15, 4731.171, 4731.222, 4731.281, 4731.296, 268 4731.531, 4732.091, 4734.202, 4740.061, 4741.10, 4747.051, 269 4753.061, 4755.70, 4757.101, 4759.061, 4760.032, 4760.06, 270 4761.051, 4762.031, 4762.06, 4774.031, 4774.06, 4776.021, 4778.04, 271 4778.07, 4779.091, or 4783.04 of the Revised Code, accompanied by 272 a completed form prescribed under division (C)(1) of this section 273 and a set of fingerprint impressions obtained in the manner 274 described in division (C)(2) of this section, the superintendent 275 of the bureau of criminal identification and investigation shall 276 conduct a criminal records check in the manner described in 277 division (B) of this section to determine whether any information 278 exists that indicates that the person who is the subject of the 279 request has been convicted of or pleaded guilty to any criminal 280 offense in this state or any other state. Subject to division (F) 281 of this section, the superintendent shall send the results of a 282 check requested under section 113.041 of the Revised Code to the 283 treasurer of state and shall send the results of a check requested 284 under any of the other listed sections to the licensing board 285 specified by the individual in the request. 286

(10) On receipt of a request pursuant to section 124.74, 287 1121.23, 1315.141, 1733.47, or 1761.26 of the Revised Code, a 288 completed form prescribed pursuant to division (C)(1) of this 289 section, and a set of fingerprint impressions obtained in the 290 manner described in division (C)(2) of this section, the 291 superintendent of the bureau of criminal identification and 292

132SB51-3451/AY AM3451 Page 11 investigation shall conduct a criminal records check in the manner 293 described in division (B) of this section to determine whether any 294 information exists that indicates that the person who is the 295 subject of the request previously has been convicted of or pleaded 296 guilty to any criminal offense under any existing or former law of 297 this state, any other state, or the United States. 298

(11) On receipt of a request for a criminal records check 299 from an appointing or licensing authority under section 3772.07 of 300 the Revised Code, a completed form prescribed under division 301 (C)(1) of this section, and a set of fingerprint impressions 302 obtained in the manner prescribed in division (C)(2) of this 303 section, the superintendent of the bureau of criminal 304 identification and investigation shall conduct a criminal records 305 check in the manner described in division (B) of this section to 306 determine whether any information exists that indicates that the 307 person who is the subject of the request previously has been 308 convicted of or pleaded guilty or no contest to any offense under 309 any existing or former law of this state, any other state, or the 310 United States that is a disqualifying offense as defined in 311 section 3772.07 of the Revised Code or substantially equivalent to 312 such an offense. 313

(12) On receipt of a request pursuant to section 2151.33 or 314 2151.412 of the Revised Code, a completed form prescribed pursuant 315 to division (C)(1) of this section, and a set of fingerprint 316 impressions obtained in the manner described in division (C)(2) of 317 this section, the superintendent of the bureau of criminal 318 identification and investigation shall conduct a criminal records 319 check with respect to any person for whom a criminal records check 320 is required under that section. The superintendent shall conduct 321 the criminal records check in the manner described in division (B) 322 of this section to determine whether any information exists that 323

132SB51-3451/AY AM3451 Page 12

324 indicates that the person who is the subject of the request 325 previously has been convicted of or pleaded guilty to any of the 326 following:

(a) A violation of section 2903.01, 2903.02, 2903.03, 327 2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34, 328 2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05, 329 2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31, 330 2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 331 2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21, 332 2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36, 333 2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13, 334 2925.22, 2925.23, or 3716.11 of the Revised Code; 335

(b) An existing or former law of this state, any other state, 336 or the United States that is substantially equivalent to any of 337 the offenses listed in division (A)(12)(a) of this section. 338

(13) On receipt of a request pursuant to section 3796.12 of 339 the Revised Code, a completed form prescribed pursuant to division 340 (C)(1) of this section, and a set of fingerprint impressions 341 obtained in a manner described in division (C)(2) of this section, 342 the superintendent of the bureau of criminal identification and 343 investigation shall conduct a criminal records check in the manner 344 described in division (B) of this section to determine whether any 345 information exists that indicates that the person who is the 346 subject of the request previously has been convicted of or pleaded 347 guilty to the following: 348

(a) A disqualifying offense as specified in rules adopted 349 under division (B)(2)(b) of section 3796.03 of the Revised Code if 350 the person who is the subject of the request is an administrator 351 or other person responsible for the daily operation of, or an 352 owner or prospective owner, officer or prospective officer, or 353

132SB51-3451/AY AM3451 Page 13

354 board member or prospective board member of, an entity seeking a 355 license from the department of commerce under Chapter 3796. of the 356 Revised Code;

(b) A disqualifying offense as specified in rules adopted 357 under division (B)(2)(b) of section 3796.04 of the Revised Code if 358 the person who is the subject of the request is an administrator 359 or other person responsible for the daily operation of, or an 360 owner or prospective owner, officer or prospective officer, or 361 board member or prospective board member of, an entity seeking a 362 license from the state board of pharmacy under Chapter 3796. of 363 the Revised Code. 364

(14) On receipt of a request required by section 3796.13 of 365 the Revised Code, a completed form prescribed pursuant to division 366 (C)(1) of this section, and a set of fingerprint impressions 367 obtained in a manner described in division (C)(2) of this section, 368 the superintendent of the bureau of criminal identification and 369 investigation shall conduct a criminal records check in the manner 370 described in division (B) of this section to determine whether any 371 information exists that indicates that the person who is the 372 subject of the request previously has been convicted of or pleaded 373 guilty to the following: 374

(a) A disqualifying offense as specified in rules adopted 375 under division (B)(8)(a) of section 3796.03 of the Revised Code if 376 the person who is the subject of the request is seeking employment 377 with an entity licensed by the department of commerce under 378 Chapter 3796. of the Revised Code; 379

(b) A disqualifying offense as specified in rules adopted 380 under division (B)(14)(a) of section 3796.04 of the Revised Code 381 if the person who is the subject of the request is seeking 382 employment with an entity licensed by the state board of pharmacy 383

132SB51-3451/AY AM3451 Page 14

384 under Chapter 3796. of the Revised Code.

(15) On receipt of a request pursuant to section 4768.06 of 385 the Revised Code, a completed form prescribed under division 386 (C)(1) of this section, and a set of fingerprint impressions 387 obtained in the manner described in division (C)(2) of this 388 section, the superintendent of the bureau of criminal 389 identification and investigation shall conduct a criminal records 390 check in the manner described in division (B) of this section to 391 determine whether any information exists indicating that the 392 person who is the subject of the request has been convicted of or 393 pleaded guilty to a felony in this state or in any other state. 394

(B) Subject to division (F) of this section, the 395 superintendent shall conduct any criminal records check to be 396 conducted under this section as follows: 397

(1) The superintendent shall review or cause to be reviewed 398 any relevant information gathered and compiled by the bureau under 399 division (A) of section 109.57 of the Revised Code that relates to 400 the person who is the subject of the criminal records check, 401 including, if the criminal records check was requested under 402 section 113.041, 121.08, 124.74, 173.27, 173.38, 173.381, 1121.23, 403 1315.141, 1321.37, 1321.53, 1733.47, 1761.26, 2151.86, 3301.32, 404 3301.541, 3319.39, 3701.881, 3712.09, 3721.121, 3772.07, 3796.12, 405 3796.13, 4749.03, 4749.06, 4763.05, 4768.06, 5104.013, 5164.34, 406 5164.341, 5164.342, 5123.081, 5123.169, or 5153.111 of the Revised 407 Code, any relevant information contained in records that have been 408 sealed under section 2953.32 of the Revised Code; 409

(2) If the request received by the superintendent asks for 410 information from the federal bureau of investigation, the 411 superintendent shall request from the federal bureau of 412 investigation any information it has with respect to the person 413

132SB51-3451/AY AM3451 Page 15

414 who is the subject of the criminal records check, including 415 fingerprint-based checks of national crime information databases 416 as described in 42 U.S.C. 671 if the request is made pursuant to 417 section 2151.86 or 5104.013 of the Revised Code or if any other 418 Revised Code section requires fingerprint-based checks of that 419 nature, and shall review or cause to be reviewed any information 420 the superintendent receives from that bureau. If a request under 421 section 3319.39 of the Revised Code asks only for information from 422 the federal bureau of investigation, the superintendent shall not 423 conduct the review prescribed by division (B)(1) of this section.

(3) The superintendent or the superintendent's designee may 424 request criminal history records from other states or the federal 425 government pursuant to the national crime prevention and privacy 426 compact set forth in section 109.571 of the Revised Code. 427

(4) The superintendent shall include in the results of the 428 criminal records check a list or description of the offenses 429 listed or described in division (A)(1), (2), (3), (4), (5), (6), 430 (7), (8), (9), (10), (11), (12), (13), (14), or (15) of this 431 section, whichever division requires the superintendent to conduct 432 the criminal records check. The superintendent shall exclude from 433 the results any information the dissemination of which is 434 prohibited by federal law. 435

(5) The superintendent shall send the results of the criminal 436 records check to the person to whom it is to be sent not later 437 than the following number of days after the date the 438 superintendent receives the request for the criminal records 439 check, the completed form prescribed under division (C)(1) of this 440 section, and the set of fingerprint impressions obtained in the 441 manner described in division (C)(2) of this section: 442

(a) If the superintendent is required by division (A) of this 443

132SB51-3451/AY AM3451 Page 16

444 section (other than division (A)(3) of this section) to conduct 445 the criminal records check, thirty;

(b) If the superintendent is required by division (A)(3) of 446 this section to conduct the criminal records check, sixty. 447

(C)(1) The superintendent shall prescribe a form to obtain 448 the information necessary to conduct a criminal records check from 449 any person for whom a criminal records check is to be conducted 450 under this section. The form that the superintendent prescribes 451 pursuant to this division may be in a tangible format, in an 452 electronic format, or in both tangible and electronic formats. 453

(2) The superintendent shall prescribe standard impression 454 sheets to obtain the fingerprint impressions of any person for 455 whom a criminal records check is to be conducted under this 456 section. Any person for whom a records check is to be conducted 457 under this section shall obtain the fingerprint impressions at a 458 county sheriff's office, municipal police department, or any other 459 entity with the ability to make fingerprint impressions on the 460 standard impression sheets prescribed by the superintendent. The 461 office, department, or entity may charge the person a reasonable 462 fee for making the impressions. The standard impression sheets the 463 superintendent prescribes pursuant to this division may be in a 464 tangible format, in an electronic format, or in both tangible and 465 electronic formats. 466

(3) Subject to division (D) of this section, the 467 superintendent shall prescribe and charge a reasonable fee for 468 providing a criminal records check under this section. The person 469 requesting the criminal records check shall pay the fee prescribed 470 pursuant to this division. In the case of a request under section 471 1121.23, 1155.03, 1163.05, 1315.141, 1733.47, 1761.26, 2151.33, 472 2151.412, or 5164.34 of the Revised Code, the fee shall be paid in 473

132SB51-3451/AY AM3451 Page 17

474 the manner specified in that section.

(4) The superintendent of the bureau of criminal 475 identification and investigation may prescribe methods of 476 forwarding fingerprint impressions and information necessary to 477 conduct a criminal records check, which methods shall include, but 478 not be limited to, an electronic method. 479

(D) The results of a criminal records check conducted under 480 this section, other than a criminal records check specified in 481 division (A)(7) of this section, are valid for the person who is 482 the subject of the criminal records check for a period of one year 483 from the date upon which the superintendent completes the criminal 484 records check. If during that period the superintendent receives 485 another request for a criminal records check to be conducted under 486 this section for that person, the superintendent shall provide the 487 results from the previous criminal records check of the person at 488 a lower fee than the fee prescribed for the initial criminal 489 records check. 490

(E) When the superintendent receives a request for 491 information from a registered private provider, the superintendent 492 shall proceed as if the request was received from a school 493 district board of education under section 3319.39 of the Revised 494 Code. The superintendent shall apply division (A)(1)(c) of this 495 section to any such request for an applicant who is a teacher. 496

(F)(1) Subject to division (F)(2) of this section, all 497 information regarding the results of a criminal records check 498 conducted under this section that the superintendent reports or 499 sends under division (A)(7) or (9) of this section to the director 500 of public safety, the treasurer of state, or the person, board, or 501 entity that made the request for the criminal records check shall 502 relate to the conviction of the subject person, or the subject 503

132SB51-3451/AY AM3451 Page 18

504 person's plea of guilty to, a criminal offense.

(2) Division (F)(1) of this section does not limit, restrict, 505 or preclude the superintendent's release of information that 506 relates to the arrest of a person who is eighteen years of age or 507 older, to an adjudication of a child as a delinquent child, or to 508 a criminal conviction of a person under eighteen years of age in 509 circumstances in which a release of that nature is authorized 510 under division (E)(2), (3), or (4) of section 109.57 of the 511 Revised Code pursuant to a rule adopted under division (E)(1) of 512 that section. 513

(G) As used in this section: 514

(1) "Criminal records check" means any criminal records check 515 conducted by the superintendent of the bureau of criminal 516 identification and investigation in accordance with division (B) 517 of this section. 518

(2) "Minor drug possession offense" has the same meaning as 519 in section 2925.01 of the Revised Code. 520

(3) "OVI or OVUAC violation" means a violation of section 521 4511.19 of the Revised Code or a violation of an existing or 522 former law of this state, any other state, or the United States 523 that is substantially equivalent to section 4511.19 of the Revised 524 Code. 525

(4) "Registered private provider" means a nonpublic school or 526 entity registered with the superintendent of public instruction 527 under section 3310.41 of the Revised Code to participate in the 528 autism scholarship program or section 3310.58 of the Revised Code 529 to participate in the Jon Peterson special needs scholarship 530 program. 531

132SB51-3451/AY AM3451 Page 19

Sec. 124.74. (A) Division (B) of this section applies to any 532 of the following individuals: 533

(1) An employee in the service of the state; 534

(2) A prospective employee for a position in the service of 535 the state; 536

(3) A contractor of a state agency, board, or commission; 537

(4) A contractor, employee, or prospective employee of a 538 board of county commissioners or a county department of job and 539 family services, child support enforcement agency, or public 540 children services agency. 541

(B) If an individual described in division (A) of this 542 section has or, in the case of a prospective employee, will have 543 access to or the use of federal tax information, the head of the 544 state or county agency, department, board, or commission with 545 which the individual is employed, will be employed, or is 546 contracted shall request that the superintendent of the bureau of 547 criminal identification and investigation conduct a criminal 548 records check based on the individual's fingerprints in accordance 549 with section 109.572 of the Revised Code. The head of the agency, 550 department, board, or commission shall request that criminal 551 record information from the federal bureau of investigation be 552 obtained as part of the criminal records check. 553

Such an individual, and the agency, department, board, or 554 commission with which the individual is employed, will be 555 employed, or is contracted, shall also comply with any separate 556 request by the federal bureau of investigation to conduct a 557 national criminal records check. 558

(C) A state or county agency, department, board, or 559 commission may adopt any rules or policies necessary to implement 560

132SB51-3451/AY AM3451 Page 20

561 this section."

In line 542, after "sections" insert "109.572," 562

After line 543, insert: 563

"Section 3. Section 109.572 of the Revised Code is presented 564 in this act as a composite of the section as amended by Am. Sub. 565 H.B. 49, Sub. H.B. 199, and Sub. H.B. 213, all of the 132nd 566 General Assembly. The General Assembly, applying the principle 567 stated in division (B) of section 1.52 of the Revised Code that 568 amendments are to be harmonized if reasonably capable of 569 simultaneous operation, finds that the composite is the resulting 570 version of the section in effect prior to the effective date of 571 the section as presented in this act." 572

The motion was ______agreed to.

132SB51-3451/AY Amendment No. AM_132_3453 Sub. S. B. No. 51 As Passed by the Senate

Topic: Payments to eligible taxing districts and Carroll Township in 1 Ottawa County 2

moved to amend as follows:

In line 4 of the title, after "improvement" insert ", to direct the 3 Director of Budget and Management to make a transfer, and to direct the 4 Tax Commissioner to provide for payments" 5

After line 543, insert: 6

"Section 3. (A) In addition to the monthly payments to 7 eligible taxing districts required by divisions (E)(2) and (3) 8 of section 5747.50 of the Revised Code, the Tax Commissioner 9 shall provide for a lump sum payment to each taxing district 10 that is an eligible taxing district, as defined in division (E) 11 (1) of section 5747.50 of the Revised Code, and that is eligible 12 to receive payments under that section. The Director of Budget 13 and Management shall transfer $409,935 cash from the General 14 Revenue Fund to the Local Government Fund as soon as possible. 15 The amount of this transfer shall be adjusted if the monthly 16 payments start in any month other than November 2018, by an 17

Legislative Service Commission - 1 - Ñpagwh4yno3yynraafpzkye"Ó pagwh4yno3yynraafpzkye amount such that each such taxing district shall receive, from 18 monthly payments in fiscal year 2019 plus the lump sum payment, 19 the total amount determined for that taxing district for fiscal 20 years 2018 and 2019 under division (E)(2)(a) of section 5747.50 21 of the Revised Code. The Tax Commissioner shall provide for 22 payment from the Local Government Fund of $409,935 or the 23 adjusted transfer amount to the treasury of Lake County for 24 credit to the undivided local government fund. Within thirty 25 days of receiving the transfer, the county auditor of Lake 26 County shall issue warrants against the undivided local 27 government fund for $249,285 payable to the Perry Joint Fire 28 District, and for $160,650 payable to Perry Township, or 29 adjusted amounts if the transfer amount is adjusted. The county 30 treasurer shall distribute and pay these amounts to these taxing 31 districts. The money shall be credited and used as provided in 32 division (E)(3) of section 5747.50 of the Revised Code. 33

(B) The Tax Commissioner shall also provide for a lump sum 34 payment from the Local Government Fund to the treasury of Ottawa 35 County for credit to the undivided local government fund. The 36 lump sum payment shall be in addition to any other payments from 37 the Local Government Fund to the treasury of Ottawa County 38 required by law. The total amount of the lump sum payment shall 39 equal $740,000 less the sum of the monthly payments to eligible 40 taxing districts required by divisions (E)(2) and (3) of section 41 5747.50 of the Revised Code and less the lump sum payments to 42 eligible taxing districts required by division (A) of this 43 section. The Director of Budget and Management shall transfer 44 this amount from the General Revenue Fund to the Local 45 Government Fund as soon as possible. As soon as possible after 46 receiving this transfer, the county auditor of Ottawa County 47 shall issue a warrant against the undivided local government 48

Legislative Service Commission - 2 - fund for the amount of the transfer payable to Carroll 49 Township." 50

The motion was ______agreed to.

Legislative Service Commission - 3 - AM3454 Sub. S.B. 51 As Passed by the Senate

Topic: Clinton/Fayette County MARCS Tower 1

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 2 Sections 227.10, 237.10, and 237.13 of H.B. 529 of the 132nd 3 General Assembly, as subsequently amended," 4

In line 4 of the title, after "improvement" insert "and to 5 make an appropriation" 6

After line 543, insert: 7

"Section 3. That Section 227.10 of H.B. 529 of the 132nd 8 General Assembly, as most recently amended by Am. Sub. S.B. 299 of 9 the 132nd General Assembly, be amended to read as follows: 10

Sec. 227.10. DPS DEPARTMENT OF PUBLIC SAFETY 11

Public Safety - Highway Purposes Fund (Fund 5TM0) 12 C76000 Platform Scales Improvements $ 350,000 13 C76035 Alum Creek Facility Renovations and $ 1,500,000 14 Upgrades C76036 Shipley Building Renovations and $ 1,500,000 15 Improvements C76043 Minor Capital Projects $ 2,500,000 16 C76044 OSHP Headquarters/Post Renovations and $ 2,000,000 17 Improvements

132SB51-3454/JF AM3454 Page 2

C76045 OSHP Academy Renovations and $ 1,250,000 18 Improvements C76050 OSHP Dispatch Center Renovations and $ 1,500,000 19 Improvements TOTAL Public Safety - Highway Purposes Fund $ 10,600,000 20

Administrative Building Fund (Fund 7026) 21 C76049 EMA Building Renovations and $ 250,000 22 Improvements C76059 Medina County Driving Skills Pad $ 250,000 23 C76060 Medina County Safety Services Complex $ 400,000 24 C76061 Warren County Drug Taskforce $ 500,000 25 Headquarters C76063 Williams County MARCS Tower $ 400,000 26 C76065 Clermont County Sheriff's Safety and $ 500,000 27 Training Center C76066 Clinton/Fayette County MARCS Tower $ 175,000 28 TOTAL Administrative Building Fund $ 2,300,000 29 2,475,000 TOTAL ALL FUNDS $ 12,900,000 30 13,075,000

Section 4. That existing Section 227.10 of H.B. 529 of the 32 132nd General Assembly, as most recently amended by Am. Sub. S.B. 33 299 of the 132nd General Assembly, is hereby repealed. 34

Section 5. That Sections 237.10 and 237.13 of H.B. 529 of the 35 132nd General Assembly, as amended by Sub. H.B. 292 of the 132nd 36 General Assembly, be amended to read as follows: 37

Sec. 237.10. FCC FACILITIES CONSTRUCTION COMMISSION 38

Lottery Profits Education Fund (Fund 7017) 39

132SB51-3454/JF AM3454 Page 3

C23014 Classroom Facilities Assistance Program $ 50,000,000 40 – Lottery Profits TOTAL Lottery Profits Education Fund $ 50,000,000 41

Public School Building Fund (Fund 7021) 42 C23001 Public School Buildings $ 75,000,000 43 TOTAL Public School Building Fund $ 75,000,000 44

Administrative Building Fund (Fund 7026) 45 C23016 Energy Conservation Projects $ 2,000,000 46 C230E5 State Agency Planning/Assessment $ 1,500,000 47 TOTAL Administrative Building Fund $ 3,500,000 48

Cultural and Sports Facilities Building Fund (Fund 7030) 49 C23023 OHS - Ohio History Center Exhibit $ 500,000 50 Replacement C23024 OHS - Statewide Site Exhibit $ 650,000 51 Renovation C23025 OHS - Statewide Site Repairs $ 1,615,000 52 C23028 OHS - Basic Renovations and $ 1,000,000 53 Emergency Repairs C23031 OHS - Harding Home State Memorial $ 1,500,000 54 C23032 OHS - Ohio Historical Center $ 1,000,000 55 Rehabilitation C23057 OHS - Online Portal to Ohio's $ 750,000 56 Heritage C230C8 Serpent Mound $ 50,000 57 C230E6 OHS - Exhibits Native American $ 100,000 58 Sites C230ED OHS - Historical Center/Ohio $ 390,000 59 Village Buildings C230EN OHS - Collections Storage $ 15,000,000 60 Facilities Expansion C230EO Poindexter Village Museum $ 247,000 61

132SB51-3454/JF AM3454 Page 4

C230FM Cultural and Sports Facilities $ 54,908,500 62 Projects 54,733,500 C230FN John and Annie Glenn Museum $ 25,000 63 Improvements C230FO OHS - Marion Cemetery $ 65,000 64 Association/Harding Receiving Vault Project C230X1 OHS - Site Energy Conservation $ 305,000 65 C230Y8 Armstrong Air and Space Museum and $ 500,000 66 STEM Education Center TOTAL Cultural and Sports Facilities Building $ 78,605,500 67 Fund 78,430,500

School Building Program Assistance Fund (Fund 7032) 68 C23002 School Building Program Assistance $ 475,000,000 69 TOTAL School Building Program Assistance Fund $ 475,000,000 70 TOTAL ALL FUNDS $ 682,105,500 71 681,930,500

STATE AGENCY PLANNING/ASSESSMENT 72

Capital appropriations or reappropriations in this act H.B. 73 529 of the 132nd General Assembly made from appropriation item 74 C230E5, State Agency Planning/Assessment, shall be used by the 75 Facilities Construction Commission to provide assistance to any 76 state agency for assessment, capital planning, and maintenance 77 management. 78

Sec. 237.13. CULTURAL AND SPORTS FACILITIES PROJECTS 79

The foregoing appropriation item C230FM, Cultural and Sports 80 Facilities Projects, shall be used to support the projects listed 81 in this section. If the Cincinnati MLS franchise is not awarded by 82 December 31, 2018, funds for the FC Cincinnati Stadium shall not 83

132SB51-3454/JF AM3454 Page 5

84 be released for this purpose. Project Description Amount 85 COSI Redevelopment $ 5,000,000 86 FC Cincinnati Stadium $ 4,000,000 87 Cleveland Museum of Natural History Phase II $ 2,500,000 88 Cincinnati Museum Center STEM and Space Galleries $ 2,000,000 89 Cleveland Museum of Art Holden Terrace $ 1,250,000 90 Cincinnati Playhouse in the Park Theater Project $ 1,200,000 91 Playhouse Square Parking District Improvement $ 1,000,000 92 BalletMet Renovation and Building Connector $ 1,000,000 93 North Market Grand Atrium $ 1,000,000 94 Cincinnati Art Museum Building Envelope Improvements $ 1,000,000 95 Imagination Station Theater Experience $ 1,000,000 96 Toledo Museum of Art $ 1,000,000 97 Dayton Arcade Innovation Hub $ 1,000,000 98 Playhouse Square Theater Improvements $ 850,000 99 Murphy Theatre Improvements $ 750,000 100 Gordon Square Arts District Theatre Renovations $ 750,000 101 Renovations of the Palace Theater $ 750,000 102 Dayton Art Institute Historic Stair and Hillside $ 750,000 103 Preservation Mansfield Art Center Art Rising $ 750,000 104 Renaissance of Duncan Plaza $ 750,000 105 Karamu House $ 700,000 106 Akron Civic Theater Restoration and Expansion $ 675,000 107 Holmes County Center for the Arts Facility $ 600,000 108 The Music Settlement $ 550,000 109 Ohio Aviation Hall of Fame $ 550,000 110 Stan Hywet Hall & Gardens Campus Improvement Plan $ 550,000 111 Schine's Theater $ 500,000 112 Flats East Bank Performance Stage $ 500,000 113

132SB51-3454/JF AM3454 Page 6

Columbus Zoo - Elephant Habitat Enhancements $ 500,000 114 Columbus Zoo - Orangutan Habitat and Indoor Facility $ 500,000 115 King Arts Complex Renovations $ 500,000 116 Westerville Police Memorial $ 500,000 117 Center for Holocaust & Humanity Center Expansion & $ 500,000 118 Relocation Riverbend Music Center Capital Improvements $ 500,000 119 Cincinnati Contemporary Arts Center Learning Center $ 500,000 120 Renovation SeaGate Convention Centre Renovation $ 500,000 121 Majestic Theater $ 500,000 122 Canton Cultural Center for the Arts $ 500,000 123 Canton Market Square Enhancement $ 500,000 124 Akron Zoological Park Pride of Africa and Wild Asia $ 500,000 125 Kettering Rosewood Arts Center Renovation $ 450,000 126 Valentine Theatre Symphonic Acoustical Enhancement $ 400,000 127 Restoration of John Brown House $ 400,000 128 Champaign Aviation Museum Work & Education Space $ 350,000 129 Lake View Cemetery Garfield Memorial Preservation $ 350,000 130 Mazza Museum S.T.E.(A.)M. Exhibit Gallery $ 350,000 131 Lynchburg Covered Bridge $ 350,000 132 Victoria Theater Arts Annex $ 350,000 133 Kister Water Mill and Education Center Improvements $ 350,000 134 The Historic Mary Modroo Family Farm $ 325,000 135 Glenville Arts Campus $ 300,000 136 LaSalle Arts & Media Center Redevelopment $ 300,000 137 National Museum of the Great Lakes Expansion $ 300,000 138 Ashtabula Lighthouse Restoration & Preservation $ 280,000 139 Gaslight District Renovation Project $ 250,000 140 Historic Sorg Opera House Renovation $ 250,000 141 Springfield Museum of Art Improvements $ 250,000 142

132SB51-3454/JF AM3454 Page 7

Clinton County Police and Fire Memorial $ 250,000 143 Historical Stratford Barn Restoration $ 250,000 144 Cincinnati Shakespeare Company Facility Renovation $ 250,000 145 Louis Sullivan Building of Newark Restoration and $ 250,000 146 Adaptive Reuse Medina Town Square Improvements $ 250,000 147 Dayton Society of Natural History Boonshoft Exhibit $ 250,000 148 Space Zanesville Performing Arts Theater Preservation $ 250,000 149 Preble County Art Association Historic Renovation $ 250,000 150 Yoctangee Park Historic Armory $ 250,000 151 McKinley Presidential Library and Museum Enhancements $ 250,000 152 Massillon Museum Improvements $ 250,000 153 Hale Farm & Village Capital Improvement Project $ 250,000 154 Delaware Arts Castle Improvements $ 225,000 155 Wellston Pride Park Depot $ 225,000 156 Lilly Weston House Improvements $ 200,000 157 Upper Arlington Veterans Memorial $ 200,000 158 Sauder Village Walk Through Time $ 200,000 159 Wolcott House Heritage Center $ 200,000 160 Great Lakes Museum of Natural History $ 200,000 161 Medina County and Brunswick Historical Societies $ 200,000 162 Project Ohio State Reformatory Fire Suppression and ADA $ 200,000 163 Upgrades Peninsula Grand Army of the Republic Hall $ 200,000 164 Improvements Van Wert County Niswonger Performing Arts Center $ 200,000 165 Unionville Tavern Restoration Structural $ 185,000 166 Rehabilitation Beach Park Railway Museum Improvements $ 175,000 167

132SB51-3454/JF AM3454 Page 8

Wright Factory Unit - Dayton $ 175,000 168 Freer Children's County Home $ 170,000 169 Cozad-Bates House Interpretive Center and Cultural $ 180,000 170 Park Renovations Grand Theater Restoration Project $ 150,000 171 Village of Genoa Civic Theater Renovations $ 150,000 172 Glamorgan Castle Improvements $ 150,000 173 Sandusky State Theater Improvements $ 125,000 174 Gallipolis Railroad Freight Station Museum $ 125,000 175 Restoration Evendale Cultural Arts Center ADA Compliance $ 125,000 176 Lorain Carnegie Center Exhibits $ 125,000 177 Lorain County Historical Society $ 112,000 178 Southeast Ohio History Center Renovation Project $ 100,000 179 Great Stone Viaduct Park $ 100,000 180 BAYarts Huntington Playhouse Improvements $ 100,000 181 Cleveland Museum of Contemporary Art $ 100,000 182 Levi Scofield Mansion Transformation $ 100,000 183 El Mercado at La Villa Hispana Cultural $ 100,000 184 Revitalization Mayfield Civic Center Theater Renovation $ 100,000 185 2018 North Royalton Cemetery Improvements $ 100,000 186 Leesburg Historic B & O Rail Depot $ 100,000 187 Lorain County Law Enforcement and Firefighters $ 100,000 188 Memorial The Funk Music Hall of Fame & Exhibition Center $ 100,000 189 Shawnee Development/Tecumseh Theater Restoration $ 100,000 190 Jacob Miller's Tavern Renovation $ 100,000 191 The Arthur-Lugibihl Community Center Restoration $ 100,000 192 Marietta Armory Revitalization $ 100,000 193 Stuart's Opera House Renovation $ 75,000 194

132SB51-3454/JF AM3454 Page 9

AuGlaize Village Mansfield Museum $ 75,000 195 Morris-Sharp Estate Restoration Project $ 75,000 196 Willoughby Fine Arts Association $ 75,000 197 Mantua Township Historic Building Upgrades $ 75,000 198 Clinton County Police and Fire Memorial $ 75,000 199 Sugarloaf Mountain Amphitheatre Improvements $ 70,000 200 LaGrange Township Fire Station Restoration $ 65,000 201 Medina Historical Society - John Smart Museum $ 65,000 202 Downtown Ottawa's "Paul's Lot" $ 65,000 203 Rose Hill Museum Repairs $ 62,000 204 Milford Leming House Improvements $ 60,000 205 Weathervane Playhouse Improvements $ 60,000 206 Medina Vietnam Veterans Memorial $ 60,000 207 Frostville Museum Schoolhouse $ 50,000 208 Pepper Pike Community Theater $ 50,000 209 AHA! Children's Museum STEM/Nature Play Area $ 50,000 210 Motts Military Museum - Improvements $ 50,000 211 Silverton Park Art District Improvement Project $ 50,000 212 Clark Gable Elevator Installation Project $ 50,000 213 Tiffin History Museum Improvements $ 50,000 214 Case-Barlow Farm Restoration $ 50,000 215 Cuyahoga Valley Scenic Railroad Parking Lot $ 50,000 216 Avalon Uptown Theatre Restoration $ 50,000 217 Holmes County Historical Society Museum Upgrades $ 30,000 218 Platt R. Spencer House Preservation $ 25,000 219 Bucyrus Bicentennial Arch Project $ 25,000 220 Fairborn Military Veterans Memorial $ 25,000 221 Salt Lick Village Restoration $ 25,000 222 Medina Twin Tower Memorial $ 25,000 223 Bradford Rail Museum Tower Exhibits $ 25,000 224 Lewisburg Bicentennial Museum $ 25,000 225

132SB51-3454/JF AM3454 Page 10

Cortland Veterans Memorial Project $ 25,000 226 Historic 19th Century Jefferson Depot Village $ 22,500 227 Lake Erie Nature and Science Center Improvements $ 15,000 228 French Art Colony Renovations $ 15,000 229 1893 Genoa Schoolhouse Renovation $ 12,000 230 Seville Vietnam War Memorial $ 5,000 231

Section 6. That existing Sections 237.10 and 237.13 of H.B. 232 529 of the 132nd General Assembly, as amended by Sub. H.B. 292 of 233 the 132nd General Assembly, are hereby repealed." 234

The motion was ______agreed to.

132SB51-3454/JF AM3455 Sub. S.B. 51 As Passed by the Senate

Topic: Clark Gable Elevator Installation Project capital 1 appropriation 2

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 3 Section 237.13 of H.B. 529 of the 132nd General Assembly, as 4 subsequently amended," 5

In line 4 of the title, after "improvement" insert "and to 6 broaden the purpose of a capital appropriation" 7

After line 543, insert: 8

"Section 3. That Section 237.13 of H.B. 529 of the 132nd 9 General Assembly, as amended by Sub. H.B. 292 of the 132nd General 10 Assembly, be amended to read as follows: 11

Sec. 237.13. CULTURAL AND SPORTS FACILITIES PROJECTS 12

The foregoing appropriation item C230FM, Cultural and Sports 13 Facilities Projects, shall be used to support the projects listed 14 in this section. If the Cincinnati MLS franchise is not awarded by 15 December 31, 2018, funds for the FC Cincinnati Stadium shall not 16 be released for this purpose. 17 Project Description Amount 18 COSI Redevelopment $ 5,000,000 19 FC Cincinnati Stadium $ 4,000,000 20

132SB51-3455/RH AM3455 Page 2

Cleveland Museum of Natural History Phase II $ 2,500,000 21 Cincinnati Museum Center STEM and Space Galleries $ 2,000,000 22 Cleveland Museum of Art Holden Terrace $ 1,250,000 23 Cincinnati Playhouse in the Park Theater Project $ 1,200,000 24 Playhouse Square Parking District Improvement $ 1,000,000 25 BalletMet Renovation and Building Connector $ 1,000,000 26 North Market Grand Atrium $ 1,000,000 27 Cincinnati Art Museum Building Envelope Improvements $ 1,000,000 28 Imagination Station Theater Experience $ 1,000,000 29 Toledo Museum of Art $ 1,000,000 30 Dayton Arcade Innovation Hub $ 1,000,000 31 Playhouse Square Theater Improvements $ 850,000 32 Murphy Theatre Improvements $ 750,000 33 Gordon Square Arts District Theatre Renovations $ 750,000 34 Renovations of the Palace Theater $ 750,000 35 Dayton Art Institute Historic Stair and Hillside $ 750,000 36 Preservation Mansfield Art Center Art Rising $ 750,000 37 Renaissance of Duncan Plaza $ 750,000 38 Karamu House $ 700,000 39 Akron Civic Theater Restoration and Expansion $ 675,000 40 Holmes County Center for the Arts Facility $ 600,000 41 The Music Settlement $ 550,000 42 Ohio Aviation Hall of Fame $ 550,000 43 Stan Hywet Hall & Gardens Campus Improvement Plan $ 550,000 44 Schine's Theater $ 500,000 45 Flats East Bank Performance Stage $ 500,000 46 Columbus Zoo - Elephant Habitat Enhancements $ 500,000 47 Columbus Zoo - Orangutan Habitat and Indoor Facility $ 500,000 48 King Arts Complex Renovations $ 500,000 49 Westerville Police Memorial $ 500,000 50

132SB51-3455/RH AM3455 Page 3

Center for Holocaust & Humanity Center Expansion & $ 500,000 51 Relocation Riverbend Music Center Capital Improvements $ 500,000 52 Cincinnati Contemporary Arts Center Learning Center $ 500,000 53 Renovation SeaGate Convention Centre Renovation $ 500,000 54 Majestic Theater $ 500,000 55 Canton Cultural Center for the Arts $ 500,000 56 Canton Market Square Enhancement $ 500,000 57 Akron Zoological Park Pride of Africa and Wild Asia $ 500,000 58 Kettering Rosewood Arts Center Renovation $ 450,000 59 Valentine Theatre Symphonic Acoustical Enhancement $ 400,000 60 Restoration of John Brown House $ 400,000 61 Champaign Aviation Museum Work & Education Space $ 350,000 62 Lake View Cemetery Garfield Memorial Preservation $ 350,000 63 Mazza Museum S.T.E.(A.)M. Exhibit Gallery $ 350,000 64 Lynchburg Covered Bridge $ 350,000 65 Victoria Theater Arts Annex $ 350,000 66 Kister Water Mill and Education Center Improvements $ 350,000 67 The Historic Mary Modroo Family Farm $ 325,000 68 Glenville Arts Campus $ 300,000 69 LaSalle Arts & Media Center Redevelopment $ 300,000 70 National Museum of the Great Lakes Expansion $ 300,000 71 Ashtabula Lighthouse Restoration & Preservation $ 280,000 72 Gaslight District Renovation Project $ 250,000 73 Historic Sorg Opera House Renovation $ 250,000 74 Springfield Museum of Art Improvements $ 250,000 75 Clinton County Police and Fire Memorial $ 250,000 76 Historical Stratford Barn Restoration $ 250,000 77 Cincinnati Shakespeare Company Facility Renovation $ 250,000 78 Louis Sullivan Building of Newark Restoration and $ 250,000 79

132SB51-3455/RH AM3455 Page 4

Adaptive Reuse Medina Town Square Improvements $ 250,000 80 Dayton Society of Natural History Boonshoft Exhibit $ 250,000 81 Space Zanesville Performing Arts Theater Preservation $ 250,000 82 Preble County Art Association Historic Renovation $ 250,000 83 Yoctangee Park Historic Armory $ 250,000 84 McKinley Presidential Library and Museum Enhancements $ 250,000 85 Massillon Museum Improvements $ 250,000 86 Hale Farm & Village Capital Improvement Project $ 250,000 87 Delaware Arts Castle Improvements $ 225,000 88 Wellston Pride Park Depot $ 225,000 89 Lilly Weston House Improvements $ 200,000 90 Upper Arlington Veterans Memorial $ 200,000 91 Sauder Village Walk Through Time $ 200,000 92 Wolcott House Heritage Center $ 200,000 93 Great Lakes Museum of Natural History $ 200,000 94 Medina County and Brunswick Historical Societies $ 200,000 95 Project Ohio State Reformatory Fire Suppression and ADA $ 200,000 96 Upgrades Peninsula Grand Army of the Republic Hall $ 200,000 97 Improvements Van Wert County Niswonger Performing Arts Center $ 200,000 98 Unionville Tavern Restoration Structural $ 185,000 99 Rehabilitation Beach Park Railway Museum Improvements $ 175,000 100 Wright Factory Unit - Dayton $ 175,000 101 Freer Children's County Home $ 170,000 102 Cozad-Bates House Interpretive Center and Cultural $ 180,000 103 Park Renovations

132SB51-3455/RH AM3455 Page 5

Grand Theater Restoration Project $ 150,000 104 Village of Genoa Civic Theater Renovations $ 150,000 105 Glamorgan Castle Improvements $ 150,000 106 Sandusky State Theater Improvements $ 125,000 107 Gallipolis Railroad Freight Station Museum $ 125,000 108 Restoration Evendale Cultural Arts Center ADA Compliance $ 125,000 109 Lorain Carnegie Center Exhibits $ 125,000 110 Lorain County Historical Society $ 112,000 111 Southeast Ohio History Center Renovation Project $ 100,000 112 Great Stone Viaduct Park $ 100,000 113 BAYarts Huntington Playhouse Improvements $ 100,000 114 Cleveland Museum of Contemporary Art $ 100,000 115 Levi Scofield Mansion Transformation $ 100,000 116 El Mercado at La Villa Hispana Cultural $ 100,000 117 Revitalization Mayfield Civic Center Theater Renovation $ 100,000 118 2018 North Royalton Cemetery Improvements $ 100,000 119 Leesburg Historic B & O Rail Depot $ 100,000 120 Lorain County Law Enforcement and Firefighters $ 100,000 121 Memorial The Funk Music Hall of Fame & Exhibition Center $ 100,000 122 Shawnee Development/Tecumseh Theater Restoration $ 100,000 123 Jacob Miller's Tavern Renovation $ 100,000 124 The Arthur-Lugibihl Community Center Restoration $ 100,000 125 Marietta Armory Revitalization $ 100,000 126 Stuart's Opera House Renovation $ 75,000 127 AuGlaize Village Mansfield Museum $ 75,000 128 Morris-Sharp Estate Restoration Project $ 75,000 129 Willoughby Fine Arts Association $ 75,000 130 Mantua Township Historic Building Upgrades $ 75,000 131

132SB51-3455/RH AM3455 Page 6

Sugarloaf Mountain Amphitheatre Improvements $ 70,000 132 LaGrange Township Fire Station Restoration $ 65,000 133 Medina Historical Society - John Smart Museum $ 65,000 134 Downtown Ottawa's "Paul's Lot" $ 65,000 135 Rose Hill Museum Repairs $ 62,000 136 Milford Leming House Improvements $ 60,000 137 Weathervane Playhouse Improvements $ 60,000 138 Medina Vietnam Veterans Memorial $ 60,000 139 Frostville Museum Schoolhouse $ 50,000 140 Pepper Pike Community Theater $ 50,000 141 AHA! Children's Museum STEM/Nature Play Area $ 50,000 142 Motts Military Museum - Improvements $ 50,000 143 Silverton Park Art District Improvement Project $ 50,000 144 Clark Gable Elevator Installation Project Facility $ 50,000 145 Improvements Tiffin History Museum Improvements $ 50,000 146 Case-Barlow Farm Restoration $ 50,000 147 Cuyahoga Valley Scenic Railroad Parking Lot $ 50,000 148 Avalon Uptown Theatre Restoration $ 50,000 149 Holmes County Historical Society Museum Upgrades $ 30,000 150 Platt R. Spencer House Preservation $ 25,000 151 Bucyrus Bicentennial Arch Project $ 25,000 152 Fairborn Military Veterans Memorial $ 25,000 153 Salt Lick Village Restoration $ 25,000 154 Medina Twin Tower Memorial $ 25,000 155 Bradford Rail Museum Tower Exhibits $ 25,000 156 Lewisburg Bicentennial Museum $ 25,000 157 Cortland Veterans Memorial Project $ 25,000 158 Historic 19th Century Jefferson Depot Village $ 22,500 159 Lake Erie Nature and Science Center Improvements $ 15,000 160 French Art Colony Renovations $ 15,000 161

132SB51-3455/RH AM3455 Page 7

1893 Genoa Schoolhouse Renovation $ 12,000 162 Seville Vietnam War Memorial $ 5,000 163

Section 4. That existing Section 237.13 of H.B. 529 of the 164 132nd General Assembly, as amended by Sub. H.B. 292 of the 132nd 165 General Assembly, is hereby repealed." 166

The motion was ______agreed to.

132SB51-3455/RH AM3456 Sub. S.B. 51 As Passed by the Senate

Topic: Armstrong Air and Space Museum Improvements capital 1 appropriation 2

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 3 Sections 237.10 and 285.10 of H.B. 529 of the 132nd General 4 Assembly, as subsequently amended," 5

In line 4 of the title, after "improvement" insert "and to 6 make a capital appropriation for the Armstrong Air and Space 7 Museum" 8

After line 543, insert: 9

"Section 3. That Sections 237.10 and 285.10 of H.B. 529 of 10 the 132nd General Assembly, as amended by Sub. H.B. 292 of the 11 132nd General Assembly, be amended to read as follows: 12

Sec. 237.10. FCC FACILITIES CONSTRUCTION COMMISSION 13

Lottery Profits Education Fund (Fund 7017) 14 C23014 Classroom Facilities Assistance Program $ 50,000,000 15 – Lottery Profits TOTAL Lottery Profits Education Fund $ 50,000,000 16

Public School Building Fund (Fund 7021) 17 C23001 Public School Buildings $ 75,000,000 18 TOTAL Public School Building Fund $ 75,000,000 19

132SB51-3456/RYT AM3456 Page 2

Administrative Building Fund (Fund 7026) 20 C23016 Energy Conservation Projects $ 2,000,000 21 C230E5 State Agency Planning/Assessment $ 1,500,000 22 TOTAL Administrative Building Fund $ 3,500,000 23

Cultural and Sports Facilities Building Fund (Fund 7030) 24 C23023 OHS - Ohio History Center Exhibit $ 500,000 25 Replacement C23024 OHS - Statewide Site Exhibit $ 650,000 26 Renovation C23025 OHS - Statewide Site Repairs $ 1,615,000 27 C23028 OHS - Basic Renovations and $ 1,000,000 28 Emergency Repairs C23031 OHS - Harding Home State Memorial $ 1,500,000 29 C23032 OHS - Ohio Historical Center $ 1,000,000 30 Rehabilitation C23057 OHS - Online Portal to Ohio's $ 750,000 31 Heritage C230C8 Serpent Mound $ 50,000 32 C230E6 OHS - Exhibits Native American $ 100,000 33 Sites C230E8 OHS - Armstrong Air and Space $ 250,000 34 Museum Improvements C230ED OHS - Historical Center/Ohio $ 390,000 35 Village Buildings C230EN OHS - Collections Storage $ 15,000,000 36 Facilities Expansion C230EO Poindexter Village Museum $ 247,000 37 C230FM Cultural and Sports Facilities $ 54,908,500 38 Projects C230FN John and Annie Glenn Museum $ 25,000 39 Improvements

132SB51-3456/RYT AM3456 Page 3

C230FO OHS - Marion Cemetery $ 65,000 40 Association/Harding Recieving Vault Project C230X1 OHS - Site Energy Conservation $ 305,000 41 C230Y8 Armstrong Air and Space Museum and $ 500,000 42 STEM Education Center TOTAL Cultural and Sports Facilities Building $ 78,605,500 43 Fund 78,855,500

School Building Program Assistance Fund (Fund 7032) 44 C23002 School Building Program Assistance $ 475,000,000 45 TOTAL School Building Program Assistance Fund $ 475,000,000 46 TOTAL ALL FUNDS $ 682,105,500 47 682,355,500

STATE AGENCY PLANNING/ASSESSMENT 48

Capital appropriations or reappropriations in this act H.B. 49 529 of the 132nd General Assembly made from appropriation item 50 C230E5, State Agency Planning/Assessment, shall be used by the 51 Facilities Construction Commission to provide assistance to any 52 state agency for assessment, capital planning, and maintenance 53 management. 54

Reappropriations

Sec. 285.10. FCC FACILITIES CONSTRUCTION COMMISSION 55 Capital Donations Fund (Fund 5A10) 56 C230E2 Capital Donations $ 1,826,810 57 TOTAL Capital Donations Fund $ 1,826,810 58 Public School Building Fund (Fund 7021) 59 C23001 Public School Buildings $ 25,000,000 60 C230W4 Community School Classroom Facilities $ 7,989,174 61 Assistance C230X9 Lead Plumbing Fixture Replacement $ 2,000,000 62

132SB51-3456/RYT AM3456 Page 4

TOTAL Public School Building Fund $ 34,989,174 63 Administrative Building Fund (Fund 7026) 64 C23016 Energy Conservation Project $ 1,860,678 65 C230E3 Hazardous Substance Abatement $ 432,652 66 C230E5 State Agency Planning/Assessment $ 450,000 67 TOTAL Administrative Building Fund $ 2,743,330 68 Cultural and Sports Facilities Building Fund (Fund 7030) 69 C23028 OHS - Basic Renovations and Emergency $ 250,000 70 Repairs C23036 The Anchorage $ 50,000 71 C23039 Malinta Historical Society Caboose $ 6,000 72 Exhibit C23050 The Octagon House $ 100,000 73 C23052 Little Brown Jug Facility Improvements $ 50,000 74 C23054 Bucyrus Historic Depot Renovations $ 30,000 75 C23055 Portland Civil War Museum and Historical $ 25,000 76 Displays C23060 Hallsville Historical Society $ 100,000 77 C23062 Village of Edinburg Veterans Memorial $ 35,000 78 C23065 Rickenbacker Boyhood Home $ 139,000 79 C23068 Huntington Playhouse $ 40,000 80 C23098 Twin City Opera House $ 500,000 81 C230AA Cleveland Grays Armory Museum $ 350,000 82 C230AB Cleveland Music Hall $ 400,000 83 C230AE Variety Theatre $ 250,000 84 C230AG Darke County Historical Society Garst $ 150,000 85 Museum Parking Lot C230AH Longtown Clemens Farmstead Museum $ 90,000 86 C230AL Fairfield Decorative Arts Center $ 60,000 87 C230AN Millersport Corridor Improvement $ 125,000 88 C230AQ OHS - Aminah Robinson Cultural Arts and $ 150,000 89

132SB51-3456/RYT AM3456 Page 5

Community Center C230AS Renovations of the Lincoln Theatre $ 300,000 90 C230AU Charleen and Charles Hinson Amphitheater $ 1,000,000 91 C230AV Veterans Memorial for Senecaville $ 15,000 92 C230AZ Madcap Productions - New Madcap Puppet $ 200,000 93 Theater C230BB Golf Manor Volunteer Park Outdoor $ 45,000 94 Amphitheater C230BE Four Corners Heritage Center Historic $ 100,000 95 Structure C230BF Malinta Ohio Historical Site $ 19,000 96 Rehabilitation C230BL Fairport Harbor Lighthouse Project $ 200,000 97 C230BM Lake County History Center Rehab Project $ 250,000 98 C230BQ Logan County Veterans Memorial Hall $ 300,000 99 Restoration C230BR Amherst Historical Water Tower Project $ 40,000 100 C230BU Lorain Palace Theatre and Civic Center $ 150,000 101 Rehabilitation C230BV Downtown Toledo Music Hall $ 400,000 102 C230CC Dayton History Heritage Center of $ 1,500,000 103 Regional Leadership C230CD Dayton Project M & M $ 550,000 104 C230CH Mt. Perry Scenic Railroad Structure $ 125,000 105 Renovations C230CK Circleville Memorial Hall $ 150,000 106 C230CL Everts Community & Arts Center $ 200,000 107 C230CM Waverly Old Children's Home Renovation $ 20,000 108 C230CN Garrettsville Buckeye Block Community $ 700,000 109 Theatre C230CS Mantua Township Historic Bell Tower $ 57,000 110

132SB51-3456/RYT AM3456 Page 6

C230CY City of Canton Central Plaza Memorial $ 100,000 111 Statues C230DB Five Oaks Historic Home $ 350,000 112 C230DL Marysville Avalon Theatre Renovations $ 300,000 113 C230DU Kister Water Mill and Education Center $ 200,000 114 C230DV Wayne Center for the Arts $ 150,000 115 C230DW West Liberty Town Hall Opera House $ 150,000 116 C230DZ Columbus Zoo - Asia Quest $ 250,000 117 C230EC Triumph of Flight $ 250,000 118 C230EF Dayton Aviation Park $ 1,000,000 119 C230EJ James A. Garfield Monument Maintenance $ 500,000 120 C230EK Ohio Soldiers and Sailors Orphans $ 150,000 121 Home/Ohio Veterans Children's Home Chapel Restoration C230F4 The Gordon, Hauss, Folk Company Mill $ 250,000 122 C230F5 Thatcher Temple Art Building $ 37,500 123 C230H2 Cozad Bates House $ 435,131 124 C230J5 Phillis Wheatley - Hunter's Cove House $ 350,000 125 C230J6 West Side Market Renovation $ 500,000 126 C230J7 Cardinal Center $ 75,000 127 C230K3 African-American Legacy Project $ 75,000 128 C230K9 Washington Court House Auditorium $ 100,000 129 C230L3 Harmony Project $ 300,000 130 C230L9 Ariel Theatre $ 200,000 131 C230M3 Geauga Lyric Theater Guild $ 200,000 132 C230M6 Cincinnati Art Museum $ 750,000 133 C230N5 Logan Theater $ 25,000 134 C230N6 Willard Train Viewing Platform $ 50,000 135 C230N8 Steubenville Grand Theatre Restoration $ 75,000 136 Project C230P3 Sterling Theater Revitalization Project $ 72,000 137

132SB51-3456/RYT AM3456 Page 7

C230Q3 Columbus Zoo and Aquarium $ 500,000 138 C230Q4 Toledo Repertoire Theatre $ 150,000 139 C230Q8 Stambaugh Auditorium $ 1,000,000 140 C230R5 Wright Company Factory Project $ 250,000 141 C230R8 National Ceramic Museum and Heritage $ 100,000 142 Center Renovation C230S6 Pumphouse Center for the Arts $ 130,000 143 C230T3 Hale Farm and Village Capital $ 100,000 144 Improvement Project C230X8 Riverside Veterans Memorial $ 15,000 145 C230Y6 Ashtabula Maritime and Surface $ 100,000 146 Transportation Museum C230Y7 Ashtabula Covered Bridge Festival $ 100,000 147 Entertainment Pavilion C230Z2 City of Trenton Amphitheatre Cover $ 50,000 148 C230Z6 Bedford Historical Society $ 100,000 149 C230Z7 Historical Society of Broadview Heights $ 150,000 150 C230Z8 Brooklyn John Frey Park $ 90,000 151 TOTAL Cultural and Sports Facilities Building Fund $ 18,950,631 152 18,700,631 School Building Program Assistance Fund (Fund 7032) 153 C23002 School Building Program Assistance $ 122,000,000 154 C23005 Exceptional Needs $ 2,855,612 155 C23010 Vocation Facilities Assistance Program $ 737,819 156 C23011 Corrective Action Program Grants $ 2,341,432 157 TOTAL School Building Program Assistance Fund $ 127,934,863 158 TOTAL ALL FUNDS $ 186,444,808 159 186,194,808

PUBLIC SCHOOL BUILDINGS 160

The Director of Budget and Management, in consultation with 161 the Executive Director of the Facilities Construction Commission, 162

132SB51-3456/RYT AM3456 Page 8

163 shall determine the reappropriation amount for the foregoing 164 appropriation item C23001, Public School Buildings, based on the 165 cash balance available in the fund to support this purpose. The 166 amount reappropriated shall not exceed the unencumbered balance as 167 of June 30, 2018, in appropriation item C23001, Public School 168 Buildings.

LEAD PLUMBING FIXTURE REPLACEMENT 169

The Director of Budget and Management, in consultation with 170 the Executive Director of the Facilities Construction Commission, 171 shall determine the reappropriation amount for the foregoing 172 appropriation item C230X9, Lead Plumbing Fixture Replacement, 173 based on the cash balance available in the fund to support this 174 purpose. The amount reappropriated shall not exceed the 175 unencumbered balance as of June 30, 2018, in appropriation item 176 C230X9, Lead Plumbing Fixture Replacement. 177

SCHOOL BUILDING PROGRAM ASSISTANCE 178

The amount reappropriated for the foregoing appropriation 179 item C23002, School Building Program Assistance, is the 180 unencumbered balance as of June 30, 2018, in appropriation item 181 C23002, School Building Program Assistance, plus $16,000,000. 182

CORRECTIVE ACTION PROGRAM GRANTS 183

The amount reappropriated for the foregoing appropriation 184 item C23011, Corrective Action Program Grants, is the unencumbered 185 balance as of June 30, 2018, in appropriation item C23011, 186 Corrective Action Program Grants, minus $16,000,000. 187

The foregoing appropriation item C23011, Corrective Action 188 Program Grants, may be used to provide funding to bring facilities 189 up to Ohio School Design Manual standards for a project funded 190 pursuant to sections 3318.01 to 3318.20 or 3318.40 to 3318.45 of 191

132SB51-3456/RYT AM3456 Page 9

192 the Revised Code for the correction of work that is found after 193 occupancy of the facility to be defective, or to have been 194 omitted. Funding shall only be provided for work if the impacted 195 school district notifies the Executive Director of the Ohio 196 Facilities Construction Commission within five years after 197 occupancy of the facility for which the district seeks the 198 funding. The Commission may provide funding assistance necessary 199 to take corrective measures after evaluating defective or omitted 200 work. If the work to be corrected or remediated is part of a 201 project not yet completed, the Commission may amend the project 202 agreement to increase the project budget and use corrective action 203 funding to provide the state portion of the amendment. If the work 204 to be corrected or remediated was part of a completed project and 205 funds were retained or transferred pursuant to division (C) of 206 section 3318.12 of the Revised Code, the Commission may enter into 207 a new agreement to address the necessary corrective action. The 208 Commission shall assess responsibility for the defective or 209 omitted work and seek cost recovery from responsible parties, if 210 applicable. Any funds recovered shall be applied first to the 211 district portion of the cost of the corrective action. Any 212 remaining funds shall be applied to the state portion and 213 deposited into the School Building Program Assistance Fund (Fund 214 7032).

HAZARDOUS SUBSTANCE ABATEMENT IN STATE FACILITIES 215

The foregoing appropriation item C230E3, Hazardous Substance 216 Abatement, shall be used to fund the removal of asbestos, PCB, 217 radon gas, and other contamination hazards from state facilities. 218

Prior to the release of funds for asbestos abatement, the 219 Ohio Facilities Construction Commission shall review proposals 220 from state agencies to use these funds for asbestos abatement 221

132SB51-3456/RYT AM3456 Page 10

222 projects based on criteria developed by the Ohio Facilities 223 Construction Commission. Upon a determination by the Ohio 224 Facilities Construction Commission that the requesting agency 225 cannot fund the asbestos abatement project or other toxic 226 materials removal through existing capital and operating 227 appropriations, the Commission may request the release of funds 228 for such projects by the Controlling Board. State agencies 229 intending to fund asbestos abatement or other toxic materials 230 removal through existing capital and operating appropriations 231 shall notify the Executive Director of the Ohio Facilities 232 Construction Commission of the nature and scope prior to 233 commencing the project.

Only agencies that have received appropriations for capital 234 projects from the Administrative Building Fund (Fund 7026) are 235 eligible to receive funding from this item. Public school 236 districts are not eligible. 237

ENERGY CONSERVATION PROJECT 238

The amount reappropriated for the foregoing appropriation 239 item C23016, Energy Conservation Project, is the unencumbered 240 balance as of June 30, 2018, in appropriation item C23016, Energy 241 Conservation Project, plus the unencumbered balance as of June 30, 242 2018, in appropriation item C230E4, Americans with Disabilities 243 Act. 244

The foregoing appropriation item C23016, Energy Conservation 245 Project, shall be used to perform energy conservation renovations, 246 including the United States Environmental Protection Agency's 247 Energy Star Program, in state-owned facilities. Prior to the 248 release of funds for renovation, state agencies shall have 249 performed a comprehensive energy audit for each project. The Ohio 250 Facilities Construction Commission shall review and approve 251

132SB51-3456/RYT AM3456 Page 11

252 proposals from state agencies to use these funds for energy 253 conservation. Public school districts and state-supported and 254 state-assisted institutions of higher education are not eligible 255 for funding from this item.

Section 4. That existing Sections 237.10 and 285.10 of H.B. 256 529 of the 132nd General Assembly, as amended by Sub. H.B. 292 of 257 the 132nd General Assembly, are hereby repealed." 258

The motion was ______agreed to.

132SB51-3456/RYT AM3457 Sub. S.B. 51 As Passed by the Senate

Topic: James E. Carnes Convention Center 1

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 2 Sections 207.240, 223.10, and 223.15 of H.B. 529 of the 132nd 3 General Assembly, as subsequently amended, to change the source of 4 funding for a capital project" 5

In line 4, after "improvement" insert "and to change the 6 source of funding for a capital project" 7

After line 543, insert: 8

"Section 3. That Section 207.240 of H.B. 529 of the 132nd 9 General Assembly, as amended by Sub. H.B. 292 of the 132nd General 10 Assembly, be amended to read as follows: 11

Sec. 207.240. OHU OHIO UNIVERSITY 12

Higher Education Improvement Fund (Fund 7034) 13 C30075 Infrastructure Improvements $ 1,535,139 14 C30136 Building Envelope Restorations $ 1,376,098 15 C30157 Building and Safety System Improvements $ 5,300,000 16 C30158 Academic Space Improvements $ 14,000,000 17 C30164 Building Exterior Improvements – Regional $ 1,016,685 18 Campuses C30170 Building Interior Improvements – Regional $ 1,045,543 19

132SB51-3457/RH AM3457 Page 2

Campuses C30171 Campus Infrastructure Improvements – $ 2,390,685 20 Regional Campuses C30172 James E. Carnes Convention Center $ 200,000 21 C30173 Lawrence EMS Services and Senior Center - $ 1,000,000 22 Southern TOTAL Higher Education Improvement Fund $ 27,864,150 23 27,664,150 TOTAL ALL FUNDS $ 27,864,150 24 27,664,150

Section 4. That Section 207.240 of H.B. 529 of the 132nd 26 General Assembly, as amended by Sub. H.B. 292 of the 132nd General 27 Assembly, is hereby repealed. 28

Section 5. That Sections 223.10 and 223.15 of H.B. 529 of the 29 132nd General Assembly, as amended by both Sub. H.B. 292 and Am. 30 Sub. S.B. 299 of the 132nd General Assembly, be amended to read as 31 follows: 32

Sec. 223.10. DNR DEPARTMENT OF NATURAL RESOURCES 33

Oil and Gas Well Fund (Fund 5180) 34 C725U6 Oil and Gas Facilities $ 1,150,000 35 TOTAL Oil and Gas Well Fund $ 1,150,000 36

Wildlife Fund (Fund 7015) 37 C725B0 Access Development $ 15,000,000 38 C725B6 Upgrade Underground Fuel Tanks $ 460,000 39 C725K9 Wildlife Area Building $ 9,950,000 40 Development/Renovation C725L9 Dam Rehabilitation $ 6,200,000 41 TOTAL Wildlife Fund $ 31,610,000 42

132SB51-3457/RH AM3457 Page 3

Administrative Building Fund (Fund 7026) 43 C725D5 Fountain Square Building and Telephone $ 2,000,000 44 Improvement C725N7 District Office Renovations $ 2,455,343 45 TOTAL Administrative Building Fund $ 4,455,343 46

Ohio Parks and Natural Resources Fund (Fund 7031) 47 C72549 Facilities Development $ 1,500,000 48 C725E1 Local Parks Projects Statewide $ 6,668,925 49 C725E5 Project Planning $ 1,147,700 50 C725K0 State Park Renovations/Upgrading $ 1,100,000 51 C725M0 Dam Rehabilitation $ 11,928,000 52 C725N8 Operations Facilities Development $ 1,000,000 53 C725T3 Healthy Lake Erie Initiative $ 20,000,000 54 TOTAL Ohio Parks and Natural Resources Fund $ 43,344,625 55

Parks and Recreation Improvement Fund (Fund 7035) 56 C725A0 State Parks, Campgrounds, Lodges, Cabins $ 57,554,343 57 C725C4 Muskingum River Lock and Dam $ 6,800,000 58 C725E2 Local Parks, Recreation, and $ 31,151,000 59 Conservation Projects 31,351,000 C725E6 Project Planning $ 4,082,793 60 C725N6 Wastewater/Water Systems Upgrades $ 8,955,000 61 C725R3 State Parks Renovations/Upgrades $ 8,140,000 62 C725R4 Dam Rehabilitation - Parks $ 33,125,000 63 C725U5 The Banks $ 2,000,000 64 TOTAL Parks and Recreation Improvement Fund $ 151,808,136 65 152,008,136

Clean Ohio Trail Fund (Fund 7061) 66 C72514 Clean Ohio Trail Fund $ 12,500,000 67 TOTAL Clean Ohio Trail Fund $ 12,500,000 68 TOTAL ALL FUNDS $ 244,868,104 69

132SB51-3457/RH AM3457 Page 4

245,068,104

FEDERAL REIMBURSEMENT 70

All reimbursements received from the federal government for 71 any expenditures made pursuant to this section shall be deposited 72 in the state treasury to the credit of the fund from which the 73 expenditure originated. 74

HEALTHY LAKE ERIE INITIATIVE 75

Of the foregoing appropriation item C725T3, Healthy Lake Erie 76 Initiative, $10,000,000 shall be used to support projects that 77 enhance efforts to reduce open lake disposal of dredged materials 78 into Lake Erie by 2020. 79

Sec. 223.15. LOCAL PARKS, RECREATION, AND CONSERVATION 80 PROJECTS 81

Of the foregoing appropriation item C725E2, Local Parks, 82 Recreation, and Conservation Projects, an amount equal to two per 83 cent of the projects listed may be used by the Department of 84 Natural Resources for the administration of local projects. 85 Project Description Amount 86 Cuyahoga Franklin Hill Stabilization $ 2,500,000 87 Quarry Trails Project $ 1,250,000 88 Bridge Park Center $ 1,000,000 89 Canal Fulton Community Park $ 750,000 90 North Canton Parks Upgrades $ 750,000 91 The Wilds - Visitors Center, Overlook Facilities & $ 700,000 92 Cheetah Facility Expansion John F. Wolfe Palm House Renovation and Improvements $ 600,000 93 The REC at Crawford Commons Facility $ 500,000 94 Prairie Township Artificial Turf Soccer Fields $ 500,000 95 Jackson Township North Park Activity Complex $ 500,000 96

132SB51-3457/RH AM3457 Page 5

Westward Ho National Monument $ 500,000 97 City of Sheffield Lake Regional Watershed Initiative $ 450,000 98 Buckeye Lake Feeder Channel Restoration $ 400,000 99 Chagrin Riverbank Stabilization $ 400,000 100 Buckeye Lake Public Pier $ 400,000 101 Mill Creek Conservation and Flood Control Area in $ 400,000 102 North Ridgeville Danny Thomas Park Renovation $ 400,000 103 Lincoln Park Stadium and Field Restoration $ 400,000 104 New Philadelphia South Side Community Park $ 400,000 105 Mason Common Ground Park $ 400,000 106 Grand River Conservation Campus $ 385,000 107 Stanbery Park Pavilion $ 360,000 108 Miami Canal Trail Extension at Gilmore MetroPark $ 350,000 109 Voice of America Park Turf Fields $ 350,000 110 Dover Riverfront Trailhead Connector $ 350,000 111 Montpelier Rails to Trails $ 325,000 112 Ashland Brookside Tennis Courts $ 300,000 113 Solon-Chagrin Falls Multi-purpose Trail $ 300,000 114 Ohio to Erie Trail Land Acquisition $ 300,000 115 Grove City Gantz Park Improvements $ 300,000 116 Symmes Township Home of the Brave Phase 2 $ 300,000 117 Wadsworth City Park $ 300,000 118 Piqua Great Miami River Trail Bridge Replacement $ 300,000 119 Project Chudzinski Johannsen Conservancy Park Improvements $ 300,000 120 Tiffin Recreation, Arts and Learning Park $ 300,000 121 Wooster Venture Boulevard Park Project $ 300,000 122 Pierce Park Learning and History Trail Improvements $ 275,000 123 Versailles Poultry Days Amphitheater $ 275,000 124 Adams County Splash Pad $ 250,000 125

132SB51-3457/RH AM3457 Page 6

New Bremen Bike Path $ 250,000 126 Grand Lake Shoreline Water Quality Improvements $ 250,000 127 Clinton County to Little Miami Scenic Trail Connector $ 250,000 128 Jeffrey Mansion Expansion Project $ 250,000 129 Chardon Mel Harder Park Improvements $ 250,000 130 Montgomery Gateway Keystone Park $ 250,000 131 Hocking Valley Scenic Trail $ 250,000 132 Sheffield Village Walking Trails $ 250,000 133 Sandy Valley Park Trails $ 250,000 134 Wilmington Parks $ 250,000 135 Eastlake Field and Press Box $ 225,000 136 Cleveland Zoological Society $ 200,000 137 Powhatan Point Marina Improvement Project $ 200,000 138 Chagrin Falls Chagrin River Retaining Walls $ 200,000 139 Avon Veterans Memorial and Ice Rink $ 200,000 140 London Access Cowling Playground $ 200,000 141 Plum Creek Recreation, Conservation, and Flood $ 200,000 142 Control Project Dayton Webster Station Landing $ 200,000 143 Village of New Paris Community Park Splash Pad $ 200,000 144 Development Waynesburg Park $ 200,000 145 Little Miami State Park / Little Miami Trail $ 200,000 146 James E. Carnes Convention Center $ 200,000 147 Sharonville Sharon Woods Park Improvements $ 175,000 148 Monroe Crossings Park $ 165,000 149 Ottawa Corridor Improvements $ 150,000 150 Harrisburg Baseball Complex $ 150,000 151 Hilliard Miracle Field $ 150,000 152 Mill Creek Valley Conservancy District Corridor $ 150,000 153 Revitalization

132SB51-3457/RH AM3457 Page 7

Moberly Branch Connector Trail-Pedestrian Bridge $ 150,000 154 Willard Reservoir Recreation and Safety Upgrades $ 150,000 155 Merrick Hutchinson Memorial Park $ 150,000 156 Montville Township Park Improvements $ 150,000 157 Medina County Rocky River Trail West Branch $ 150,000 158 Middle Point Ballpark Improvements $ 150,000 159 Redskin Memorial Park Playground $ 145,000 160 Cahoon Memorial Park Improvements $ 130,000 161 Valley View Outdoor Classroom $ 125,000 162 Schines Park Stage $ 125,000 163 McIntyre Park Bike Path $ 125,000 164 Fairlawn Gully Water Quality Basins $ 125,000 165 Fremont Upland Reservoir Trail $ 123,000 166 St. Mary's Splash Pad $ 100,000 167 Fairview Park Indoor Pool and Aquatics Center $ 100,000 168 Maple Heights Recreation Improvements $ 100,000 169 Greenville Parks Projects $ 100,000 170 Concord Township History and Community Trail $ 100,000 171 Upper Arlington Multi-modal Transportation Project $ 100,000 172 Blue Ash Summit Park Nature Playscape $ 100,000 173 Deer Park Community Center Renovation & Trailhead $ 100,000 174 Fairfax Ziegler Park Improvements $ 100,000 175 Green Township Great Miami Watershed Improvements $ 100,000 176 Findlay Miracle Field Upgrades $ 100,000 177 Sally Buffalo Park Playground Improvement $ 100,000 178 Norwalk Alex Waite Trail Project $ 100,000 179 Steubenville Ohio River Marina Improvement Project $ 100,000 180 City of Sylvania SOMO Project $ 100,000 181 Brunswick Hills Township Park $ 100,000 182 Westfield Center Village Park Improvements $ 100,000 183 Racine Star Mill Park Splash Pad $ 100,000 184

132SB51-3457/RH AM3457 Page 8

Meadowbrook and Clayton Community Center Renovations $ 100,000 185 Earl Thomas Conley Splash Pad $ 100,000 186 Akron Finish Line Park $ 100,000 187 Richwood Beach and Shelter House $ 100,000 188 Lebanon Countryside YMCA Trail Realignment $ 100,000 189 Muskingum Township River Road Streambank $ 100,000 190 Stabilization Rails to Trails of Wayne County $ 100,000 191 Sandusky River Sand Dock $ 78,000 192 2019 Loudonville Swimming Pool Improvements Project $ 75,000 193 Jackson Street Pier and Shoreline Drive $ 75,000 194 Revitalization Project Holmes County Rails to Trails Maintenance Building $ 75,000 195 Jackson Manpower Park Improvements $ 75,000 196 Leipsic Parks Tennis Courts and Boat Dock $ 75,000 197 Western Reserve Greenway Bike Trail $ 75,000 198 Smiley Park Ball Field Updates $ 75,000 199 Miracle League of Northwest Ohio Restroom & $ 75,000 200 Concession Building Delhi Township Bicentennial Pavilion $ 62,000 201 Indian Mound Park & Cultural Education Project $ 60,000 202 Plymouth Game Room and Spray Park $ 60,000 203 James Day Park Splash Pad $ 50,000 204 Jefferson Park Recreation Upgrades $ 50,000 205 Fairborn Fairfield Park Enhancements $ 50,000 206 Napoleon Buckeye Trail Connections $ 50,000 207 Rocky Fork State Park Water and Electrical Upgrade $ 50,000 208 Manry Park Exercise Trail Improvements $ 50,000 209 Avon Lake Veterans Park Gazebo $ 50,000 210 Camp Sherman Park $ 50,000 211 Roger Young & Biggs Kettner Parks Tennis Courts $ 50,000 212

132SB51-3457/RH AM3457 Page 9

Hinton/Humiston Fitness Park $ 50,000 213 Van Wert Jubilee Park Improvements $ 50,000 214 Van Wert Rotary Athletic Complex Improvements $ 50,000 215 Little Hocking Riverfront Park Enhancements $ 50,000 216 Upper Sandusky Bicentennial Park $ 50,000 217 Kelley Nature Preserve Boat Ramp $ 50,000 218 Swanton Village Memorial Park Pavilion Improvements $ 45,000 219 Carroll Community Park $ 40,000 220 Michael A. Reis Park Playground $ 35,000 221 Monroeville Clark Park - North Coast Inland Trail $ 33,000 222 Connection Sam Kerr Campground Expansion $ 25,000 223 Crestline Park Lighting $ 25,000 224 Sandusky County North Inland Trail Hub $ 25,000 225 Miami Erie Canal Towpath Trail $ 25,000 226 Delphos Swimming Pool Renovations $ 25,000 227 Orr Pool Bathhouse Renovations $ 25,000 228 Ohio City Warrior Trail Extension Phase 2 $ 22,000 229 Epworth Park Walking Trail Project $ 20,000 230 Clifton to Yellow Springs Bike Trail $ 20,000 231 Village of Roseville Park Improvements $ 20,000 232 Waverly Canal Park $ 20,000 233 Seville Memorial Park Public Restroom Facilities $ 15,000 234 Hinkley Township Park $ 13,000 235 Van Wert County Park District Trail Improvements $ 13,000 236 Shiloh Firestone Park Restoration $ 12,000 237

Section 6. That existing Sections 223.10 and 223.15 of H.B. 238 529 of the 132nd General Assembly, as amended by both Sub. H.B. 239 292 and Am. Sub. S.B. 299 of the 132nd General Assembly, are 240 hereby repealed. 241

132SB51-3457/RH AM3457 Page 10

Section 7. The General Assembly, applying the principle 242 stated in division (B) of section 1.52 of the Revised Code that 243 amendments are to be harmonized if reasonably capable of 244 simultaneous operation, finds that the following sections, 245 presented in this act as composites of the sections as amended by 246 the acts indicated, are the resulting versions of the sections in 247 effect prior to the effective date of the sections as presented in 248 this act: 249

Section 223.10 of the Revised Code as amended by both Sub. 250 H.B. 292 and Am. Sub. S.B. 299 of the 132nd General Assembly. 251

Section 223.15 of the Revised Code as amended by Both Sub. 252 H.B. 292 and Am. Sub. S.B. 299 of the 132nd General Assembly." 253

The motion was ______agreed to.

132SB51-3457/RH AM3458 Sub. S.B. 51 As Passed by the Senate

Topic: Magnolia Flouring Mills Restoration 1

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 2 Section 223.15 of H.B. 529 of the 132nd General Assembly, as 3 subsequently amended," 4

In line 4 of the title, after "improvement" insert "and to 5 change the recipient of a capital appropriation earmark" 6

After line 543, insert: 7

"Section 3. That Section 223.15 of H.B. 529 of the 132nd 8 General Assembly, as amended by both Sub. H.B. 292 and Am. Sub. 9 S.B. 299 of the 132nd General Assembly, be amended to read as 10 follows: 11

Sec. 223.15. LOCAL PARKS, RECREATION, AND CONSERVATION 12 PROJECTS 13

Of the foregoing appropriation item C725E2, Local Parks, 14 Recreation, and Conservation Projects, an amount equal to two per 15 cent of the projects listed may be used by the Department of 16 Natural Resources for the administration of local projects. 17 Project Description Amount 18 Cuyahoga Franklin Hill Stabilization $ 2,500,000 19 Quarry Trails Project $ 1,250,000 20

132SB51-3458/ND AM3458 Page 2

Bridge Park Center $ 1,000,000 21 Canal Fulton Community Park $ 750,000 22 North Canton Parks Upgrades $ 750,000 23 The Wilds - Visitors Center, Overlook Facilities & $ 700,000 24 Cheetah Facility Expansion John F. Wolfe Palm House Renovation and Improvements $ 600,000 25 The REC at Crawford Commons Facility $ 500,000 26 Prairie Township Artificial Turf Soccer Fields $ 500,000 27 Jackson Township North Park Activity Complex $ 500,000 28 Westward Ho National Monument $ 500,000 29 City of Sheffield Lake Regional Watershed Initiative $ 450,000 30 Buckeye Lake Feeder Channel Restoration $ 400,000 31 Chagrin Riverbank Stabilization $ 400,000 32 Buckeye Lake Public Pier $ 400,000 33 Mill Creek Conservation and Flood Control Area in $ 400,000 34 North Ridgeville Danny Thomas Park Renovation $ 400,000 35 Lincoln Park Stadium and Field Restoration $ 400,000 36 New Philadelphia South Side Community Park $ 400,000 37 Mason Common Ground Park $ 400,000 38 Grand River Conservation Campus $ 385,000 39 Stanbery Park Pavilion $ 360,000 40 Miami Canal Trail Extension at Gilmore MetroPark $ 350,000 41 Voice of America Park Turf Fields $ 350,000 42 Dover Riverfront Trailhead Connector $ 350,000 43 Montpelier Rails to Trails $ 325,000 44 Ashland Brookside Tennis Courts $ 300,000 45 Solon-Chagrin Falls Multi-purpose Trail $ 300,000 46 Ohio to Erie Trail Land Acquisition $ 300,000 47 Grove City Gantz Park Improvements $ 300,000 48 Symmes Township Home of the Brave Phase 2 $ 300,000 49

132SB51-3458/ND AM3458 Page 3

Wadsworth City Park $ 300,000 50 Piqua Great Miami River Trail Bridge Replacement $ 300,000 51 Project Chudzinski Johannsen Conservancy Park Improvements $ 300,000 52 Tiffin Recreation, Arts and Learning Park $ 300,000 53 Wooster Venture Boulevard Park Project $ 300,000 54 Pierce Park Learning and History Trail Improvements $ 275,000 55 Versailles Poultry Days Amphitheater $ 275,000 56 Adams County Splash Pad $ 250,000 57 New Bremen Bike Path $ 250,000 58 Grand Lake Shoreline Water Quality Improvements $ 250,000 59 Clinton County to Little Miami Scenic Trail Connector $ 250,000 60 Jeffrey Mansion Expansion Project $ 250,000 61 Chardon Mel Harder Park Improvements $ 250,000 62 Montgomery Gateway Keystone Park $ 250,000 63 Hocking Valley Scenic Trail $ 250,000 64 Sheffield Village Walking Trails $ 250,000 65 Sandy Valley Park Trails Magnolia Flouring Mills $ 250,000 66 Restoration Wilmington Parks $ 250,000 67 Eastlake Field and Press Box $ 225,000 68 Cleveland Zoological Society $ 200,000 69 Powhatan Point Marina Improvement Project $ 200,000 70 Chagrin Falls Chagrin River Retaining Walls $ 200,000 71 Avon Veterans Memorial and Ice Rink $ 200,000 72 London Access Cowling Playground $ 200,000 73 Plum Creek Recreation, Conservation, and Flood $ 200,000 74 Control Project Dayton Webster Station Landing $ 200,000 75 Village of New Paris Community Park Splash Pad $ 200,000 76 Development

132SB51-3458/ND AM3458 Page 4

Waynesburg Park $ 200,000 77 Little Miami State Park / Little Miami Trail $ 200,000 78 Sharonville Sharon Woods Park Improvements $ 175,000 79 Monroe Crossings Park $ 165,000 80 Ottawa Corridor Improvements $ 150,000 81 Harrisburg Baseball Complex $ 150,000 82 Hilliard Miracle Field $ 150,000 83 Mill Creek Valley Conservancy District Corridor $ 150,000 84 Revitalization Moberly Branch Connector Trail-Pedestrian Bridge $ 150,000 85 Willard Reservoir Recreation and Safety Upgrades $ 150,000 86 Merrick Hutchinson Memorial Park $ 150,000 87 Montville Township Park Improvements $ 150,000 88 Medina County Rocky River Trail West Branch $ 150,000 89 Middle Point Ballpark Improvements $ 150,000 90 Redskin Memorial Park Playground $ 145,000 91 Cahoon Memorial Park Improvements $ 130,000 92 Valley View Outdoor Classroom $ 125,000 93 Schines Park Stage $ 125,000 94 McIntyre Park Bike Path $ 125,000 95 Fairlawn Gully Water Quality Basins $ 125,000 96 Fremont Upland Reservoir Trail $ 123,000 97 St. Mary's Splash Pad $ 100,000 98 Fairview Park Indoor Pool and Aquatics Center $ 100,000 99 Maple Heights Recreation Improvements $ 100,000 100 Greenville Parks Projects $ 100,000 101 Concord Township History and Community Trail $ 100,000 102 Upper Arlington Multi-modal Transportation Project $ 100,000 103 Blue Ash Summit Park Nature Playscape $ 100,000 104 Deer Park Community Center Renovation & Trailhead $ 100,000 105 Fairfax Ziegler Park Improvements $ 100,000 106

132SB51-3458/ND AM3458 Page 5

Green Township Great Miami Watershed Improvements $ 100,000 107 Findlay Miracle Field Upgrades $ 100,000 108 Sally Buffalo Park Playground Improvement $ 100,000 109 Norwalk Alex Waite Trail Project $ 100,000 110 Steubenville Ohio River Marina Improvement Project $ 100,000 111 City of Sylvania SOMO Project $ 100,000 112 Brunswick Hills Township Park $ 100,000 113 Westfield Center Village Park Improvements $ 100,000 114 Racine Star Mill Park Splash Pad $ 100,000 115 Meadowbrook and Clayton Community Center Renovations $ 100,000 116 Earl Thomas Conley Splash Pad $ 100,000 117 Akron Finish Line Park $ 100,000 118 Richwood Beach and Shelter House $ 100,000 119 Lebanon Countryside YMCA Trail Realignment $ 100,000 120 Muskingum Township River Road Streambank $ 100,000 121 Stabilization Rails to Trails of Wayne County $ 100,000 122 Sandusky River Sand Dock $ 78,000 123 2019 Loudonville Swimming Pool Improvements Project $ 75,000 124 Jackson Street Pier and Shoreline Drive $ 75,000 125 Revitalization Project Holmes County Rails to Trails Maintenance Building $ 75,000 126 Jackson Manpower Park Improvements $ 75,000 127 Leipsic Parks Tennis Courts and Boat Dock $ 75,000 128 Western Reserve Greenway Bike Trail $ 75,000 129 Smiley Park Ball Field Updates $ 75,000 130 Miracle League of Northwest Ohio Restroom & $ 75,000 131 Concession Building Delhi Township Bicentennial Pavilion $ 62,000 132 Indian Mound Park & Cultural Education Project $ 60,000 133 Plymouth Game Room and Spray Park $ 60,000 134

132SB51-3458/ND AM3458 Page 6

James Day Park Splash Pad $ 50,000 135 Jefferson Park Recreation Upgrades $ 50,000 136 Fairborn Fairfield Park Enhancements $ 50,000 137 Napoleon Buckeye Trail Connections $ 50,000 138 Rocky Fork State Park Water and Electrical Upgrade $ 50,000 139 Manry Park Exercise Trail Improvements $ 50,000 140 Avon Lake Veterans Park Gazebo $ 50,000 141 Camp Sherman Park $ 50,000 142 Roger Young & Biggs Kettner Parks Tennis Courts $ 50,000 143 Hinton/Humiston Fitness Park $ 50,000 144 Van Wert Jubilee Park Improvements $ 50,000 145 Van Wert Rotary Athletic Complex Improvements $ 50,000 146 Little Hocking Riverfront Park Enhancements $ 50,000 147 Upper Sandusky Bicentennial Park $ 50,000 148 Kelley Nature Preserve Boat Ramp $ 50,000 149 Swanton Village Memorial Park Pavilion Improvements $ 45,000 150 Carroll Community Park $ 40,000 151 Michael A. Reis Park Playground $ 35,000 152 Monroeville Clark Park - North Coast Inland Trail $ 33,000 153 Connection Sam Kerr Campground Expansion $ 25,000 154 Crestline Park Lighting $ 25,000 155 Sandusky County North Inland Trail Hub $ 25,000 156 Miami Erie Canal Towpath Trail $ 25,000 157 Delphos Swimming Pool Renovations $ 25,000 158 Orr Pool Bathhouse Renovations $ 25,000 159 Ohio City Warrior Trail Extension Phase 2 $ 22,000 160 Epworth Park Walking Trail Project $ 20,000 161 Clifton to Yellow Springs Bike Trail $ 20,000 162 Village of Roseville Park Improvements $ 20,000 163 Waverly Canal Park $ 20,000 164

132SB51-3458/ND AM3458 Page 7

Seville Memorial Park Public Restroom Facilities $ 15,000 165 Hinkley Township Park $ 13,000 166 Van Wert County Park District Trail Improvements $ 13,000 167 Shiloh Firestone Park Restoration $ 12,000 168

Section 4. That existing Section 223.15 of H.B. 529 of the 169 132nd General Assembly, as amended by both Sub. H.B. 292 and Am. 170 Sub. S.B. 299 of the 132nd General Assembly, is hereby repealed. 171

Section 5. Section 223.15 of H.B. 529 of the 132nd General 172 Assembly is presented in this act as a composite of the Section as 173 amended by both Sub. H.B. 292 and Am. Sub. S.B. 299 of the 132nd 174 General Assembly. The General Assembly, applying the principle 175 stated in division (B) of section 1.52 of the Revised Code that 176 amendments are to be harmonized if reasonably capable of 177 simultaneous operation, finds that the composite is the resulting 178 version of the Section in effect prior to the effective date of 179 the section as presented in this act." 180

The motion was ______agreed to.

132SB51-3458/ND AM3459 Sub. S.B. 51 As Passed by the Senate

Topic: Statehouse Garage capital appropriation 1

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 2 Sections 211.10 and 213.20 of H.B. 529 of the 132nd General 3 Assembly," 4

In line 4 of the title, after "improvement" insert "and to 5 make a capital appropriation for the Statehouse parking garage" 6

After line 543, insert: 7

"Section 3. That Sections 211.10 and 213.20 of H.B. 529 of 8 the 132nd General Assembly be amended to read as follows: 9

Sec. 211.10. CSR CAPITOL SQUARE REVIEW AND ADVISORY BOARD 10

Underground Parking Garage Operating Fund (Fund 2080) 11 C87402 Capitol Square Repair/Improvements $ 1,730,000 12 TOTAL Underground Parking Garage Operating Fund $ 1,730,000 13

Administrative Building Fund (Fund 7026) 14 C87406 Statehouse Grounds Repair/Improvements $ 770,000 15 C87407 Statehouse Repair/Improvements $ 500,000 16 C87417 Statehouse Garage Repair/Improvements $ 20,000,000 17 TOTAL Administrative Building Fund $ 1,270,000 18 21,270,000 TOTAL ALL FUNDS $ 3,000,000 19

132SB51-3459/JF AM3459 Page 2

23,000,000

Sec. 213.20. The Treasurer of State is hereby authorized to 21 issue and sell, in accordance with Section 2i of Article VIII, 22 Ohio Constitution, Chapter 154. of the Revised Code, and other 23 applicable sections of the Revised Code, original obligations in 24 an aggregate principal amount not to exceed $90,800,000 25 $110,800,000 in addition to the original issuance of obligations 26 heretofore authorized by prior acts of the General Assembly. These 27 authorized obligations shall be issued, subject to applicable 28 constitutional and statutory limitations, as needed to provide 29 sufficient moneys to the credit of the Administrative Building 30 Fund (Fund 7026) to pay costs associated with previously 31 authorized capital facilities for the housing of branches and 32 agencies of state government or their functions. 33

Section 4. That existing Sections 211.10 and 213.20 of H.B. 34 529 of the 132nd General Assembly are hereby repealed." 35

The motion was ______agreed to.

132SB51-3459/JF Amendment No. AM_132_3460 Sub. S. B. No. 51 As Passed by the Senate

Topic: Taxable year for municipal net profits tax 1

moved to amend as follows:

In line 1 of the title, after "sections" insert "718.81, 718.85," 2

In line 4 of the title, after "improvement" insert ", to conform the 3 definition of "taxable year" for businesses electing to have the 4 Department of Taxation administer the business's municipal income tax with 5 the definition that applies to taxpayers not making that election, and to 6 declare an emergency" 7

In line 5, after "sections" insert "718.81, 718.85," 8

After line 6, insert: 9

"Sec. 718.81. If a term used in sections 718.80 to 718.95 10 of the Revised Code that is not otherwise defined in this 11 chapter is used in a comparable context in both the laws of the 12 United States relating to federal income tax and in Title LVII 13 of the Revised Code and the use is not consistent, then the use 14 of the term in the laws of the United States relating to federal 15 income tax shall have control over the use of the term in Title 16

Legislative Service Commission - 1 - Ñuej7xuv6fiehqntmtm33y6CÓ uej7xuv6fiehqntmtm33y6 LVII of the Revised Code, unless the term is defined in Chapter 17 5703. of the Revised Code, in which case the definition in that 18 chapter shall control. Any reference in this chapter to the 19 Internal Revenue Code includes other laws of the United States 20 related to federal income taxes. If a term is defined in both 21 this section and section 718.01 of the Revised Code, the 22 definition in this section shall control for all uses of that 23 term in sections 718.80 through 718.95 of the Revised Code. 24

As used in sections 718.80 to 718.95 of the Revised Code 25 only: 26

(A) "Municipal taxable income" means income apportioned or 27 sitused to the municipal corporation under section 718.82 of the 28 Revised Code, as applicable, reduced by any pre-2017 net 29 operating loss carryforward available to the person for the 30 municipal corporation. 31

(B) "Adjusted federal taxable income," for a person 32 required to file as a C corporation, or for a person that has 33 elected to be taxed as a C corporation as described in division 34 (D)(5) of section 718.01 of the Revised Code, means a C 35 corporation's federal taxable income before net operating losses 36 and special deductions as determined under the Internal Revenue 37 Code, adjusted as follows: 38

(1) Deduct intangible income to the extent included in 39 federal taxable income. The deduction shall be allowed 40 regardless of whether the intangible income relates to assets 41 used in a trade or business or assets held for the production of 42 income. 43

(2) Add an amount equal to five per cent of intangible 44 income deducted under division (B)(1) of this section, but 45

Legislative Service Commission - 2 - excluding that portion of intangible income directly related to 46 the sale, exchange, or other disposition of property described 47 in section 1221 of the Internal Revenue Code. 48

(3) Add any losses allowed as a deduction in the 49 computation of federal taxable income if the losses directly 50 relate to the sale, exchange, or other disposition of an asset 51 described in section 1221 or 1231 of the Internal Revenue Code. 52

(4)(a) Except as provided in division (B)(4)(b) of this 53 section, deduct income and gain included in federal taxable 54 income to the extent the income and gain directly relate to the 55 sale, exchange, or other disposition of an asset described in 56 section 1221 or 1231 of the Internal Revenue Code. 57

(b) Division (B)(4)(a) of this section does not apply to 58 the extent the income or gain is income or gain described in 59 section 1245 or 1250 of the Internal Revenue Code. 60

(5) Add taxes on or measured by net income allowed as a 61 deduction in the computation of federal taxable income. 62

(6) In the case of a real estate investment trust or 63 regulated investment company, add all amounts with respect to 64 dividends to, distributions to, or amounts set aside for or 65 credited to the benefit of investors and allowed as a deduction 66 in the computation of federal taxable income. 67

(7) Deduct, to the extent not otherwise deducted or 68 excluded in computing federal taxable income, any income derived 69 from a transfer agreement or from the enterprise transferred 70 under that agreement under section 4313.02 of the Revised Code. 71

(8) Deduct exempt income to the extent not otherwise 72 deducted or excluded in computing adjusted federal taxable 73

Legislative Service Commission - 3 - income. 74

(9) Deduct any net profit of a pass-through entity owned 75 directly or indirectly by the taxpayer and included in the 76 taxpayer's federal taxable income unless an affiliated group of 77 corporations includes that net profit in the group's federal 78 taxable income in accordance with division (E)(3)(b) of section 79 718.86 of the Revised Code. 80

(10) Add any loss incurred by a pass-through entity owned 81 directly or indirectly by the taxpayer and included in the 82 taxpayer's federal taxable income unless an affiliated group of 83 corporations includes that loss in the group's federal taxable 84 income in accordance with division (E)(3)(b) of section 718.86 85 of the Revised Code. 86

If the taxpayer is not a C corporation, is not a 87 disregarded entity that has made the election described in 88 division (L)(2) of section 718.01 of the Revised Code, and is 89 not a publicly traded partnership that has made the election 90 described in division (D)(5) of section 718.01 of the Revised 91 Code, the taxpayer shall compute adjusted federal taxable income 92 under this section as if the taxpayer were a C corporation, 93 except guaranteed payments and other similar amounts paid or 94 accrued to a partner, former partner, shareholder, former 95 shareholder, member, or former member shall not be allowed as a 96 deductible expense unless such payments are in consideration for 97 the use of capital and treated as payment of interest under 98 section 469 of the Internal Revenue Code or United States 99 treasury regulations. Amounts paid or accrued to a qualified 100 self-employed retirement plan with respect to a partner, former 101 partner, shareholder, former shareholder, member, or former 102 member of the taxpayer, amounts paid or accrued to or for health 103

Legislative Service Commission - 4 - insurance for a partner, former partner, shareholder, former 104 shareholder, member, or former member, and amounts paid or 105 accrued to or for life insurance for a partner, former partner, 106 shareholder, former shareholder, member, or former member shall 107 not be allowed as a deduction. 108

Nothing in division (B) of this section shall be construed 109 as allowing the taxpayer to add or deduct any amount more than 110 once or shall be construed as allowing any taxpayer to deduct 111 any amount paid to or accrued for purposes of federal self- 112 employment tax. 113

(C) "Taxpayer" has the same meaning as in section 718.01 114 of the Revised Code, except that "taxpayer" does not include 115 natural persons or entities subject to the tax imposed under 116 Chapter 5745. of the Revised Code. "Taxpayer" may include 117 receivers, assignees, or trustees in bankruptcy when such 118 persons are required to assume the role of a taxpayer. 119

(D) "Tax return" or "return" means the notifications and 120 reports required to be filed pursuant to sections 718.80 to 121 718.95 of the Revised Code for the purpose of reporting 122 municipal income taxes, and includes declarations of estimated 123 tax. 124

(E) "Taxable year" means the calendar year or the 125 taxpayer's fiscal year ending beginning during the calendar 126 year, or fractional part thereof, upon which the calculation of 127 the taxpayer's adjusted federal taxable income is based pursuant 128 to this chapter. If a taxpayer's taxable year is changed for 129 federal income tax purposes, the taxable year for purposes of 130 sections 718.80 to 718.95 of the Revised Code is changed 131 accordingly but may consist of an aggregation of more than one 132 taxable year for federal income tax purposes. The tax 133

Legislative Service Commission - 5 - commissioner may prescribe by rule an appropriate period as the 134 taxable year for a taxpayer that has had a change of its taxable 135 year for federal income tax purposes, for a taxpayer that has 136 two or more short taxable years for federal income tax purposes 137 as the result of a change of ownership, or for a new taxpayer 138 that would otherwise have no taxable year. 139

(F) "Assessment" means a notice of underpayment or 140 nonpayment of a tax issued pursuant to section 718.90 of the 141 Revised Code. 142

Sec. 718.85. (A)(1) For each taxable year, every taxpayer 143 shall file an annual return. Such return, along with the amount 144 of tax shown to be due on the return less the amount paid for 145 the taxable year under section 718.88 of the Revised Code, shall 146 be submitted to the tax commissioner, on a form and in the 147 manner prescribed by the commissioner, on or before the 148 fifteenth day of the fourth month following the end of the 149 taxpayer's taxable year. 150

(2) If a taxpayer has multiple taxable years ending 151 beginning within one calendar year, the taxpayer shall aggregate 152 the facts and figures necessary to compute the tax due under 153 this chapter, in accordance with sections 718.81, 718.82, and, 154 if applicable, 718.86 of the Revised Code onto its annual 155 return. 156

(3) The remittance shall be made payable to the treasurer 157 of state and in the form prescribed by the tax commissioner. If 158 the amount payable with the tax return is ten dollars or less, 159 no remittance is required. 160

(B) The tax commissioner shall immediately forward to the 161 treasurer of state all amounts the commissioner receives 162

Legislative Service Commission - 6 - pursuant to sections 718.80 to 718.95 of the Revised Code. The 163 treasurer shall credit ninety-nine and one-half per cent of such 164 amounts to the municipal income tax fund and the remainder to 165 the municipal income tax administrative fund established under 166 section 5745.03 of the Revised Code. 167

(C)(1) Each return required to be filed under this section 168 shall contain the signature of the taxpayer or the taxpayer's 169 duly authorized agent and of the person who prepared the return 170 for the taxpayer, and shall include the taxpayer's 171 identification number. Each return shall be verified by a 172 declaration under penalty of perjury. 173

(2)(a) The tax commissioner may require a taxpayer to 174 include, with each annual tax return, amended return, or request 175 for refund filed with the commissioner under sections 718.80 to 176 718.95 of the Revised Code, copies of any relevant documents or 177 other information. 178

(b) A taxpayer that files an annual tax return 179 electronically through the Ohio business gateway or in another 180 manner as prescribed by the tax commissioner shall either submit 181 the documents required under this division electronically as 182 prescribed at the time of filing or, if electronic submission is 183 not available, mail the documents to the tax commissioner. The 184 department of taxation shall publish a method of electronically 185 submitting the documents required under this division on or 186 before January 1, 2019. 187

(3) After a taxpayer files a tax return, the tax 188 commissioner may request, and the taxpayer shall provide, any 189 information, statements, or documents required to determine and 190 verify the taxpayer's municipal income tax. 191

Legislative Service Commission - 7 - (D)(1)(a) Any taxpayer that has duly requested an 192 automatic extension for filing the taxpayer's federal income tax 193 return shall automatically receive an extension for the filing 194 of a tax return with the commissioner under this section. The 195 extended due date of the return shall be the fifteenth day of 196 the tenth month after the last day of the taxable year to which 197 the return relates. 198

(b) A taxpayer that has not requested or received a six- 199 month extension for filing the taxpayer's federal income tax 200 return may request that the commissioner grant the taxpayer a 201 six-month extension of the date for filing the taxpayer's 202 municipal income tax return. If the commissioner receives the 203 request on or before the date the municipal income tax return is 204 due, the commissioner shall grant the taxpayer's extension 205 request. 206

(c) An extension of time to file under division (D)(1) of 207 this section is not an extension of the time to pay any tax due 208 unless the tax commissioner grants an extension of that date. 209

(2) If the commissioner considers it necessary in order to 210 ensure payment of a tax imposed in accordance with section 211 718.04 of the Revised Code, the commissioner may require 212 taxpayers to file returns and make payments otherwise than as 213 provided in this section, including taxpayers not otherwise 214 required to file annual returns. 215

(E) Each return required to be filed in accordance with 216 this section shall include a box that the taxpayer may check to 217 authorize another person, including a tax return preparer who 218 prepared the return, to communicate with the tax commissioner 219 about matters pertaining to the return. The return or 220 instructions accompanying the return shall indicate that by 221

Legislative Service Commission - 8 - checking the box the taxpayer authorizes the commissioner to 222 contact the preparer or other person concerning questions that 223 arise during the examination or other review of the return and 224 authorizes the preparer or other person only to provide the 225 commissioner with information that is missing from the return, 226 to contact the commissioner for information about the 227 examination or other review of the return or the status of the 228 taxpayer's refund or payments, and to respond to notices about 229 mathematical errors, offsets, or return preparation that the 230 taxpayer has received from the commissioner and has shown to the 231 preparer or other person. 232

(F) When income tax returns or other documents require the 233 signature of a tax return preparer, the tax commissioner shall 234 accept a facsimile or electronic version of such a signature in 235 lieu of a manual signature." 236 In line 542, after "sections" insert "718.81, 718.85," 237

After line 543, insert: 238

"Section 3. The amendment by this act of sections 718.81 239 and 718.85 of the Revised Code applies to taxable years, as 240 defined by section 718.81 of the Revised Code as amended by this 241 act, beginning on or after January 1, 2018. 242

Section 4. The amendment by this act of sections 718.81 243 and 718.85 of the Revised Code is hereby declared to be an 244 emergency measure necessary for the immediate preservation of 245 the public peace, health, and safety. The reason for such 246 necessity is to render municipal income tax terminology 247 consistent between the state and municipal corporations before 248 2019 commences. Therefore, the amendment by this act of those 249 sections shall go into immediate effect." 250

Legislative Service Commission - 9 - The motion was ______agreed to.

Legislative Service Commission - 10 - Amendment No. AM_132_3461 Sub. S. B. No. 51 As Passed by the Senate

Topic: Property tax abatement 1

moved to amend as follows:

In line 4 of the title, after "improvement" insert "and to establish 2 a temporary procedure by which a village may apply for a property tax 3 exemption and the abatement of unpaid property taxes, penalties, and 4 interest charged and payable in 2009 and thereafter on a former school 5 building" 6

After line 543, insert: 7

"Section 3. As used in this section, "qualified property" 8 means real property previously owned by a local school district 9 that was conveyed to a village in 2009, and has unpaid taxes, 10 penalties, and interest charged against it for tax year 2017 11 exceeding the price paid by the village for such conveyance. 12

Notwithstanding section 5713.081 of the Revised Code, when 13 qualified property has not received a tax exemption under 14 section 5709.08 or 5709.081 of the Revised Code, the village 15 that owns the property, at any time on or before July 1, 2019, 16 may file with the Tax Commissioner an application requesting 17

Legislative Service Commission - 1 - Ñsndhdcqlfepcuyz4az9vqdkÓ sndhdcqlfepcuyz4az9vqd that the property be placed on the tax-exempt list and that 18 unpaid taxes, penalties, and interest charged and payable after 19 December 31, 2008, on the property be abated, except taxes, 20 penalties, and interest charged and payable for any tax year the 21 property was used in the operation of a business may not be 22 abated. For the purposes of this section, the village making any 23 part of the property available for use by the public for 24 athletics, whether or not for consideration, does not constitute 25 use in the operation of a business. 26

The application shall be made on the form prescribed by 27 the Tax Commissioner under section 5715.27 of the Revised Code 28 and shall list the name of the county in which the property is 29 located; the property's parcel number or legal description; its 30 assessed value; the amount in dollars of the unpaid taxes, 31 penalties, and interest charged and payable after December 31, 32 2008; and any other information required by the Tax 33 Commissioner. The county auditor shall supply the required 34 information upon request of the applicant. 35

After receiving and considering the application, the 36 Commissioner shall determine if the applicant meets the 37 qualifications set forth in this section. If so, the 38 Commissioner shall issue an order directing that the property be 39 placed on the tax-exempt list of the county and that unpaid 40 taxes, penalties, and interest charged and payable after 41 December 31, 2008, be abated except for taxes, penalties, and 42 interest charged and payable for any tax year that the property 43 was used in the operation of a business. If the Commissioner 44 finds that the property is not now being used for an exempt 45 purpose or is otherwise ineligible for abatement of taxes, 46 penalties, and interest under this section, the Commissioner 47 shall issue an order denying the application. 48

Legislative Service Commission - 2 - If the Commissioner finds that the property is not 49 entitled to tax exemption and the abatement of unpaid taxes, 50 penalties, and interest, the Commissioner shall order the county 51 treasurer of the county in which the property is located to 52 collect all taxes, penalties, and interest due on the property 53 in accordance with law. 54

The Commissioner may apply this section to any qualified 55 property that is the subject of an application for exemption 56 pending before the Commissioner on the effective date of this 57 section without requiring the property owner to file an 58 additional application." 59

The motion was ______agreed to.

Legislative Service Commission - 3 - AM3462X1 Sub. S.B. 51 As Passed by the Senate

Topic: Retrospective tax exemption for TIF property

______moved to amend as follows:

1 In line 4 of the title, after "improvement" insert "and to

2 authorize a retrospective tax exemption for improvements to

3 property that are subject to a tax increment financing

4 arrangement but are not currently tax exempt due to a failure to

5 comply with statutory procedures"

6 After line 543, insert:

7 "Section 3. (A) As used in this section:

8 (1) "Improvement" has the same meaning as in section

9 5709.40 of the Revised Code.

10 (2) "Qualified property" means parcels of real property

11 that satisfy both of the following requirements:

12 (a) Improvements to the parcels have been declared to be a

13 public purpose and are eligible for exemption from taxation

14 under section 5709.40 of the Revised Code;

15 (b) The property was the subject of one or more

16 applications for exemption filed under section 5715.27 of the

17 Revised Code that were dismissed in tax year 2005 or 2006 for

Legislative Service Commission -1- 132SB51-3462X1.DOCX/rs AM3462X1

18 failure to comply with that section or section 5713.08 of the

19 Revised Code.

20 (B) Notwithstanding section 5713.081 of the Revised Code,

21 when an improvement to qualified property has not received tax

22 exemption due to a failure to comply with Chapter 5713. or

23 section 5715.27 of the Revised Code, the current owner of the

24 property or the municipal corporation that declared the

25 improvement to the qualified property to be a public purpose, at

26 any time on or before ninety days after the effective date of

27 this section, may file with the Tax Commissioner an application

28 requesting that the improvement be placed on the tax-exempt list

29 for each tax year for which the dismissed applications described

30 in division (A)(2)(b) of this section were filed.

31 The application shall be made on the form prescribed by the

32 Commissioner under section 5715.27 of the Revised Code and shall

33 list the name of the county in which the property is located;

34 the property's parcel number or legal description; its assessed

35 value and the assessed value of the improvement; the amount in

36 dollars of the unpaid taxes, penalties, and interest; and any

37 other information required by the Commissioner. The county

38 auditor shall supply the required information upon request of

39 the applicant.

40 After receiving and considering the application, the

41 Commissioner shall determine if the applicant meets the

Legislative Service Commission -2- 132SB51-3462X1.DOCX/rs AM3462X1

42 qualifications set forth in this section. If so, the

43 Commissioner shall issue an order directing that the improvement

44 be placed on the tax-exempt list of the county as authorized

45 under this section and that the annual service payments

46 described in section 5709.42 of the Revised Code be applied in

47 the manner prescribed by the municipal corporation's ordinances.

48 If the Commissioner finds that the property is not now being

49 used for an exempt purpose or is otherwise ineligible for

50 exemption under section 5709.40 of the Revised Code, the

51 Commissioner shall issue an order denying the application.

52 If the Commissioner finds that the improvement is not

53 entitled to tax exemption, the Commissioner shall order the

54 county treasurer of the county in which the property is located

55 to collect all taxes, penalties, and interest due on the

56 improvement in accordance with law.

57 (C) The Commissioner may apply this section to any

58 qualified property that is the subject of an application for

59 exemption pending before the Commissioner on the effective date

60 of this section without requiring the property owner or

61 municipal corporation to file an additional application."

62 The motion was ______agreed to.

Legislative Service Commission -3- 132SB51-3462X1.DOCX/rs AM3463X1 Sub. S.B. 51 As Passed by the Senate

Topic: Governor's Residence Capital Appropriation 1

______moved to amend as follows:

In line 4 of the title, after "improvement" insert ", to 2 amend Sections 213.10 and 213.20 of H.B. 529 of the 132nd General 3 Assembly, and makes a capital appropriation" 4

After line 543, insert: 5

"Section 3. That Sections 213.10 and 213.20 of H.B. 529 of 6 the 132nd General Assembly be amended to read as follows: 7

Sec. 213.10. DAS DEPARTMENT OF ADMINISTRATIVE SERVICES 8 Building Improvement Fund (Fund 5KZ0) 9 C10035 Building Improvement $ 39,424,700 10 TOTAL Building Improvement Fund $ 39,424,700 11

Administrative Building Fund (Fund 7026) 12 C10000 Governor's Residence $ 2,000,000 13 C10011 Statewide Communications System $ 7,000,000 14 C10020 North High Building Complex Renovations $ 8,500,000 15 C10034 Aronoff Center - Systems/Capital $ 750,000 16 Replacement C10036 Rhodes Tower Renovations $ 50,000,000 17 TOTAL Administrative Building Fund $ 66,250,000 18 68,250,000 TOTAL ALL FUNDS $ 105,674,700 19

132SB51-3463X1/AY AM3463X1 Page 2

107,674,700

Sec. 213.20. The Treasurer of State is hereby authorized to 21 issue and sell, in accordance with Section 2i of Article VIII, 22 Ohio Constitution, Chapter 154. of the Revised Code, and other 23 applicable sections of the Revised Code, original obligations in 24 an aggregate principal amount not to exceed $90,800,000 92,800,000 25 in addition to the original issuance of obligations heretofore 26 authorized by prior acts of the General Assembly. These authorized 27 obligations shall be issued, subject to applicable constitutional 28 and statutory limitations, as needed to provide sufficient moneys 29 to the credit of the Administrative Building Fund (Fund 7026) to 30 pay costs associated with previously authorized capital facilities 31 for the housing of branches and agencies of state government or 32 their functions. 33

Section 4. That existing Sections 213.10 and 213.20 of H.B. 34 529 of the 132nd General Assembly are hereby repealed." 35

The motion was ______agreed to.

132SB51-3463X1/AY AM3464X3 Sub. S.B. 51 As Passed by the Senate

Topic: Youth resiliency earmark 1

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 2 Sections 337.10 and 337.50 of Am. Sub. H.B. 49 of the 132nd 3 General Assembly" 4

In line 4 of the title, after "improvement" insert "and to 5 make an appropriation" 6

After line 543, insert: 7

"Section 3. That Sections 337.10 and 337.50 of Am. Sub. H.B. 8 49 of the 132nd General Assembly be amended to read as follows: 9

Sec. 337.10. MHA DEPARTMENT OF MENTAL HEALTH AND ADDICTION 10 SERVICES 11

General Revenue Fund 12 GRF 336321 Central $ 14,597,616 $ 14,597,616 13 Administration GRF 336402 Resident Trainees $ 450,000 $ 450,000 14 GRF 336405 Family and Children $ 1,386,000 $ 1,386,000 15 First GRF 336406 Prevention and $ 2,618,659 $ 2,618,659 16 Wellness GRF 336412 Hospital Services $ 218,206,280 $ 222,849,644 17

132SB51-3464X3/ND AM3464X3 Page 2

GRF 336415 Mental Health $ 20,323,000 $ 19,426,900 18 Facilities Lease Rental Bond Payments GRF 336421 Continuum of Care $ 75,714,846 $ 75,714,846 19 Services 76,714,846 GRF 336422 Criminal Justice $ 13,916,418 $ 14,916,418 20 Services GRF 336423 Addiction Services $ 25,500,000 $ 25,500,000 21 Partnership with Corrections GRF 336424 Recovery Housing $ 1,000,000 $ 2,500,000 22 GRF 336425 Specialized Docket $ 5,000,000 $ 5,000,000 23 Support GRF 336504 Community Innovations $ 8,100,000 $ 11,500,000 24 GRF 336506 Court Costs $ 1,000,000 $ 1,000,000 25 GRF 336510 Residential State $ 16,002,875 $ 16,002,875 26 Supplement GRF 336511 Early Childhood $ 2,500,000 $ 2,500,000 27 Mental Health Counselors and Consultation GRF 652321 Medicaid Support $ 1,250,367 $ 1,250,367 28 TOTAL GRF General Revenue Fund $ 407,566,061 $ 417,213,325 29 418,213,325

Dedicated Purpose Fund Group 30 5TZ0 336600 Substance Abuse $ 6,000,000 $ 6,000,000 31 Stabilization Centers 5TZ0 336643 ADAMHS Boards $ 5,000,000 $ 5,000,000 32 2320 336621 Family and Children $ 410,113 $ 410,113 33 First 4750 336623 Statewide Treatment $ 20,450,000 $ 15,550,000 34

132SB51-3464X3/ND AM3464X3 Page 3

and Prevention 4850 336632 Mental Health $ 2,611,733 $ 2,611,733 35 Operating 5AU0 336615 Behavioral Health $ 7,850,000 $ 7,850,000 36 Care 5JL0 336629 Problem Gambling and $ 6,267,609 $ 6,267,609 37 Casino Addiction 5T90 336641 Problem Gambling $ 1,495,000 $ 1,495,000 38 Services 6320 336616 Community Capital $ 350,000 $ 350,000 39 Replacement 6890 336640 Education and $ 150,000 $ 150,000 40 Conferences TOTAL DPF Dedicated Purpose Fund $ 50,584,455 $ 45,684,455 41 Group

Internal Service Activity Fund Group 42 1490 336609 Hospital Operating $ 22,749,000 $ 22,790,000 43 Expenses 1490 336610 Operating Expenses $ 5,500,000 $ 5,500,000 44 1500 336620 Special Education $ 150,000 $ 150,000 45 1510 336601 Ohio Pharmacy $ 70,302,017 $ 70,302,017 46 Services 4P90 336604 Community Mental $ 1,250,000 $ 250,000 47 Health Projects TOTAL ISA Internal Service Activity $ 99,951,017 $ 98,992,017 48 Fund Group

Federal Fund Group 49 3HB0 336503 Cures Opioid STR $ 11,000,000 $ 0 50 3240 336605 Medicaid/Medicare $ 17,500,000 $ 17,500,000 51 3A60 336608 Federal Miscellaneous $ 1,010,000 $ 1,010,000 52 3A70 336612 Social Services Block $ 8,450,000 $ 8,450,000 53

132SB51-3464X3/ND AM3464X3 Page 4

Grant 3A80 336613 Federal Grants $ 5,500,000 $ 5,500,000 54 3A90 336614 Mental Health Block $ 17,058,470 $ 17,058,470 55 Grant 3G40 336618 Substance Abuse Block $ 65,865,756 $ 65,865,756 56 Grant 3H80 336606 Demonstration Grants $ 15,000,000 $ 15,000,000 57 3N80 336639 Administrative $ 1,000,000 $ 1,000,000 58 Reimbursement 3B10 652635 Community Medicaid $ 5,000,000 $ 5,000,000 59 Legacy Costs 3B10 652636 Community Medicaid $ 6,000,000 $ 6,000,000 60 Legacy Support TOTAL FED Federal Fund Group $ 153,384,226 $ 142,384,226 61 TOTAL ALL BUDGET FUND GROUPS $ 711,485,759 $ 704,274,023 62 705,274,023

Sec. 337.50. CONTINUUM OF CARE SERVICES 64

The foregoing appropriation item 336421, Continuum of Care 65 Services, shall be used as follows: 66

(A) A portion of this appropriation shall be allocated to 67 boards of alcohol, drug addiction, and mental health services in 68 accordance with a distribution methodology determined by the 69 Director of Mental Health and Addiction Services for the boards to 70 purchase mental health and addiction services permitted under 71 Chapter 340. of the Revised Code. Boards may use a portion of the 72 funds allocated: 73

(1) To provide subsidized support for psychotropic medication 74 needs of indigent citizens in the community to reduce unnecessary 75 hospitalization due to lack of medication; and 76

132SB51-3464X3/ND AM3464X3 Page 5

(2) To provide subsidized support for medication-assisted 77 treatment costs. 78

(B) A portion of this appropriation may be distributed to 79 boards of alcohol, drug addiction, and mental health services, 80 community addiction and/or mental health services providers, 81 courts, or other governmental entities to provide specific grants 82 in support of initiatives concerning mental health and addiction 83 services. 84

(C) Of the foregoing appropriation item 336421, Continuum of 85 Care Services, $125,000 in each fiscal year shall be allocated to 86 the Chardon School District to be used for program-related 87 activities. 88

(D) Of the foregoing appropriation item 336421, Continuum of 89 Care Services, $100,000 in each fiscal year shall be allocated to 90 the Wingspan Care Group. 91

(E) Of the foregoing appropriation item 336421, Continuum of 92 Care Services, $2,000,000 in each fiscal year shall be allocated 93 by the Department of Mental Health and Addiction Services to 94 boards of alcohol, drug addiction, and mental health services. 95 These funds shall be used in conjunction with appropriation item 96 336643, ADAMHS Boards, and allocated as follows: 97

(1) Each board shall receive $75,000 in each fiscal year for 98 each of the counties that are part of the board's service 99 district. 100

(2) Each board shall receive a percentage of any remaining 101 amount, allocated in this division from appropriation item 336421 102 and appropriation item 336643, to be determined as follows: 103

(a) Determine the sum of the following: 104

(i) The state's total population as of January 1, 2017; 105

132SB51-3464X3/ND AM3464X3 Page 6

(ii) The average number of opioid overdose deaths that 106 occurred in the state during the immediately preceding three 107 fiscal years. 108

(b) Determine the sum of the following: 109

(i) The population of the board's service district as of 110 January 1, 2017; 111

(ii) The average number of opioid overdose deaths that 112 occurred in the board's service district during the immediately 113 preceding three fiscal years. 114

(c) Determine the percentage that the sum determined under 115 division (E)(2)(b) of this section is of the sum determined under 116 division (E)(2)(a) of this section. 117

(F)(1) Of the foregoing appropriation item 336421, Continuum 118 of Care Services, $1,500,000 in each fiscal year shall be 119 allocated by the Department of Mental Health and Addiction 120 Services to boards of alcohol, drug addiction, and mental health 121 services. The boards shall use their allocations to establish and 122 administer, in collaboration with the other boards that serve the 123 same state psychiatric hospital region, six mental health crisis 124 stabilization centers. There shall be one center located in each 125 state psychiatric hospital region. 126

Boards of alcohol, drug addiction, and mental health services 127 shall ensure that each mental health crisis stabilization center 128 established and administered under division (F) of this section 129 complies with all of the following: 130

(a) It admits individuals before and after the individuals 131 receive treatment and care at hospital emergency departments or 132 freestanding emergency departments. 133

(b) It admits individuals before and after the individuals 134

132SB51-3464X3/ND AM3464X3 Page 7

135 are confined in state or local correctional facilities.

(c) It has a Medicaid provider agreement. 136

(d) It is located in a building constructed for another 137 purpose before the effective date of this section. 138

(e) It admits individuals who have been identified as needing 139 the stabilization services provided by the center. 140

(f) It connects individuals when they are discharged from the 141 center with community-based continuum of care services and 142 supports as described in section 340.032 of the Revised Code. 143

(2) The Department of Mental Health and Addiction Services 144 shall conduct an analysis of each mental health crisis 145 stabilization center. Not later than June 30, 2019, the Department 146 shall submit the findings of the analysis to the Governor and the 147 General Assembly, in accordance with section 101.68 of the Revised 148 Code. 149

(G) Of the foregoing appropriation item 336421, Continuum of 150 Care Services, $75,000 in each fiscal year shall be allocated to 151 the Trauma Assistance Program located at Mt. Carmel West Hospital. 152 The funds shall be used to provide treatment to victims of human 153 trafficking or domestic violence or veterans suffering from 154 post-traumatic events. 155

(H) Of the foregoing appropriation item 336421, Continuum of 156 Care Services, $1,000,000 in fiscal year 2019 shall be used to 157 support youth resiliency. 158

(I) As used in this section: 159

(1) "State or local correctional facility" means any of the 160 following: 161

(a) A "state correctional institution," as defined in section 162

132SB51-3464X3/ND AM3464X3 Page 8

163 2967.01 of the Revised Code;

(b) A "local correctional facility," as defined in section 164 2903.13 of the Revised Code; 165

(c) A correctional facility that is privately operated and 166 managed pursuant to section 9.06 of the Revised Code. 167

(2) "State psychiatric hospital regions" means the six 168 districts into which the Department of Mental Health and Addiction 169 Services has divided the state pursuant to division (B)(2) of 170 section 5119.14 of the Revised Code. 171

Section 4. That existing Sections 337.10 and 337.50 of Am. 172 Sub. H.B. 49 of the 132nd General Assembly are hereby repealed." 173

The motion was ______agreed to.

132SB51-3464X3/ND AM3465 Sub. S.B. 51 As Passed by the Senate

Topic: Columbus Crew SC Stadium capital appropriation 1

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 2 Section 237.20 of H.B. 529 of the 132nd General Assembly and 3 Sections 237.10 and 237.13 of H.B. 529 of the 132nd General 4 Assembly, as subsequently amended," 5

In line 4 of the title, after "improvement" insert "and to 6 make a capital appropriation for a stadium for Columbus Crew SC" 7

After line 543, insert: 8

"Section 3. That Section 237.20 of H.B. 529 of the 132nd 9 General Assembly be amended to read as follows: 10

Sec. 237.20. The Treasurer of State is hereby authorized to 11 issue and sell, in accordance with Section 2i of Article VIII, 12 Ohio Constitution, Chapter 154. of the Revised Code, and 13 particularly section 154.23 and other applicable sections of the 14 Revised Code, original obligations in an aggregate principal 15 amount not to exceed $69,000,000 84,000,000 in addition to the 16 original issuance of obligations heretofore authorized by prior 17 acts of the General Assembly. These authorized obligations shall 18 be issued, subject to applicable constitutional and statutory 19 limitations, as needed to provide sufficient moneys to the credit 20 of the Cultural and Sports Facilities Building Fund (Fund 7030) to 21

132SB51-3465/JF AM3465 Page 2

pay costs of capital facilities for Ohio cultural facilities and 22 Ohio sports facilities. 23

Section 4. That existing Section 237.20 of H.B. 529 of the 24 132nd General Assembly is hereby repealed. 25

Section 5. That Sections 237.10 and 237.13 of H.B. 529 of the 26 132nd General Assembly, as amended by Sub. H.B. 292 of the 132nd 27 General Assembly, be amended to read as follows: 28

Sec. 237.10. FCC FACILITIES CONSTRUCTION COMMISSION 29

Lottery Profits Education Fund (Fund 7017) 30 C23014 Classroom Facilities Assistance Program $ 50,000,000 31 – Lottery Profits TOTAL Lottery Profits Education Fund $ 50,000,000 32

Public School Building Fund (Fund 7021) 33 C23001 Public School Buildings $ 75,000,000 34 TOTAL Public School Building Fund $ 75,000,000 35

Administrative Building Fund (Fund 7026) 36 C23016 Energy Conservation Projects $ 2,000,000 37 C230E5 State Agency Planning/Assessment $ 1,500,000 38 TOTAL Administrative Building Fund $ 3,500,000 39

Cultural and Sports Facilities Building Fund (Fund 7030) 40 C23023 OHS - Ohio History Center Exhibit $ 500,000 41 Replacement C23024 OHS - Statewide Site Exhibit $ 650,000 42 Renovation C23025 OHS - Statewide Site Repairs $ 1,615,000 43 C23028 OHS - Basic Renovations and $ 1,000,000 44 Emergency Repairs

132SB51-3465/JF AM3465 Page 3

C23031 OHS - Harding Home State Memorial $ 1,500,000 45 C23032 OHS - Ohio Historical Center $ 1,000,000 46 Rehabilitation C23057 OHS - Online Portal to Ohio's $ 750,000 47 Heritage C230C8 Serpent Mound $ 50,000 48 C230E6 OHS - Exhibits Native American $ 100,000 49 Sites C230ED OHS - Historical Center/Ohio $ 390,000 50 Village Buildings C230EN OHS - Collections Storage $ 15,000,000 51 Facilities Expansion C230EO Poindexter Village Museum $ 247,000 52 C230FM Cultural and Sports Facilities $ 54,908,500 53 Projects 69,908,500 C230FN John and Annie Glenn Museum $ 25,000 54 Improvements C230FO OHS - Marion Cemetery $ 65,000 55 Association/Harding Receiving Vault Project C230X1 OHS - Site Energy Conservation $ 305,000 56 C230Y8 Armstrong Air and Space Museum and $ 500,000 57 STEM Education Center TOTAL Cultural and Sports Facilities Building $ 78,605,500 58 Fund 93,605,500

School Building Program Assistance Fund (Fund 7032) 59 C23002 School Building Program Assistance $ 475,000,000 60 TOTAL School Building Program Assistance Fund $ 475,000,000 61 TOTAL ALL FUNDS $ 682,105,500 62 697,105,500

STATE AGENCY PLANNING/ASSESSMENT 63

132SB51-3465/JF AM3465 Page 4

Capital appropriations or reappropriations in this act H.B. 64 529 of the 132nd General Assembly made from appropriation item 65 C230E5, State Agency Planning/Assessment, shall be used by the 66 Facilities Construction Commission to provide assistance to any 67 state agency for assessment, capital planning, and maintenance 68 management. 69

Sec. 237.13. CULTURAL AND SPORTS FACILITIES PROJECTS 70

The foregoing appropriation item C230FM, Cultural and Sports 71 Facilities Projects, shall be used to support the projects listed 72 in this section. If the Cincinnati MLS franchise is not awarded by 73 December 31, 2018, funds for the FC Cincinnati Stadium shall not 74 be released for this purpose. 75 Project Description Amount 76 Columbus Crew SC Stadium $ 15,000,000 77 COSI Redevelopment $ 5,000,000 78 FC Cincinnati Stadium $ 4,000,000 79 Cleveland Museum of Natural History Phase II $ 2,500,000 80 Cincinnati Museum Center STEM and Space Galleries $ 2,000,000 81 Cleveland Museum of Art Holden Terrace $ 1,250,000 82 Cincinnati Playhouse in the Park Theater Project $ 1,200,000 83 Playhouse Square Parking District Improvement $ 1,000,000 84 BalletMet Renovation and Building Connector $ 1,000,000 85 North Market Grand Atrium $ 1,000,000 86 Cincinnati Art Museum Building Envelope Improvements $ 1,000,000 87 Imagination Station Theater Experience $ 1,000,000 88 Toledo Museum of Art $ 1,000,000 89 Dayton Arcade Innovation Hub $ 1,000,000 90 Playhouse Square Theater Improvements $ 850,000 91 Murphy Theatre Improvements $ 750,000 92 Gordon Square Arts District Theatre Renovations $ 750,000 93

132SB51-3465/JF AM3465 Page 5

Renovations of the Palace Theater $ 750,000 94 Dayton Art Institute Historic Stair and Hillside $ 750,000 95 Preservation Mansfield Art Center Art Rising $ 750,000 96 Renaissance of Duncan Plaza $ 750,000 97 Karamu House $ 700,000 98 Akron Civic Theater Restoration and Expansion $ 675,000 99 Holmes County Center for the Arts Facility $ 600,000 100 The Music Settlement $ 550,000 101 Ohio Aviation Hall of Fame $ 550,000 102 Stan Hywet Hall & Gardens Campus Improvement Plan $ 550,000 103 Schine's Theater $ 500,000 104 Flats East Bank Performance Stage $ 500,000 105 Columbus Zoo - Elephant Habitat Enhancements $ 500,000 106 Columbus Zoo - Orangutan Habitat and Indoor Facility $ 500,000 107 King Arts Complex Renovations $ 500,000 108 Westerville Police Memorial $ 500,000 109 Center for Holocaust & Humanity Center Expansion & $ 500,000 110 Relocation Riverbend Music Center Capital Improvements $ 500,000 111 Cincinnati Contemporary Arts Center Learning Center $ 500,000 112 Renovation SeaGate Convention Centre Renovation $ 500,000 113 Majestic Theater $ 500,000 114 Canton Cultural Center for the Arts $ 500,000 115 Canton Market Square Enhancement $ 500,000 116 Akron Zoological Park Pride of Africa and Wild Asia $ 500,000 117 Kettering Rosewood Arts Center Renovation $ 450,000 118 Valentine Theatre Symphonic Acoustical Enhancement $ 400,000 119 Restoration of John Brown House $ 400,000 120 Champaign Aviation Museum Work & Education Space $ 350,000 121

132SB51-3465/JF AM3465 Page 6

Lake View Cemetery Garfield Memorial Preservation $ 350,000 122 Mazza Museum S.T.E.(A.)M. Exhibit Gallery $ 350,000 123 Lynchburg Covered Bridge $ 350,000 124 Victoria Theater Arts Annex $ 350,000 125 Kister Water Mill and Education Center Improvements $ 350,000 126 The Historic Mary Modroo Family Farm $ 325,000 127 Glenville Arts Campus $ 300,000 128 LaSalle Arts & Media Center Redevelopment $ 300,000 129 National Museum of the Great Lakes Expansion $ 300,000 130 Ashtabula Lighthouse Restoration & Preservation $ 280,000 131 Gaslight District Renovation Project $ 250,000 132 Historic Sorg Opera House Renovation $ 250,000 133 Springfield Museum of Art Improvements $ 250,000 134 Clinton County Police and Fire Memorial $ 250,000 135 Historical Stratford Barn Restoration $ 250,000 136 Cincinnati Shakespeare Company Facility Renovation $ 250,000 137 Louis Sullivan Building of Newark Restoration and $ 250,000 138 Adaptive Reuse Medina Town Square Improvements $ 250,000 139 Dayton Society of Natural History Boonshoft Exhibit $ 250,000 140 Space Zanesville Performing Arts Theater Preservation $ 250,000 141 Preble County Art Association Historic Renovation $ 250,000 142 Yoctangee Park Historic Armory $ 250,000 143 McKinley Presidential Library and Museum Enhancements $ 250,000 144 Massillon Museum Improvements $ 250,000 145 Hale Farm & Village Capital Improvement Project $ 250,000 146 Delaware Arts Castle Improvements $ 225,000 147 Wellston Pride Park Depot $ 225,000 148 Lilly Weston House Improvements $ 200,000 149 Upper Arlington Veterans Memorial $ 200,000 150

132SB51-3465/JF AM3465 Page 7

Sauder Village Walk Through Time $ 200,000 151 Wolcott House Heritage Center $ 200,000 152 Great Lakes Museum of Natural History $ 200,000 153 Medina County and Brunswick Historical Societies $ 200,000 154 Project Ohio State Reformatory Fire Suppression and ADA $ 200,000 155 Upgrades Peninsula Grand Army of the Republic Hall $ 200,000 156 Improvements Van Wert County Niswonger Performing Arts Center $ 200,000 157 Unionville Tavern Restoration Structural $ 185,000 158 Rehabilitation Beach Park Railway Museum Improvements $ 175,000 159 Wright Factory Unit - Dayton $ 175,000 160 Freer Children's County Home $ 170,000 161 Cozad-Bates House Interpretive Center and Cultural $ 180,000 162 Park Renovations Grand Theater Restoration Project $ 150,000 163 Village of Genoa Civic Theater Renovations $ 150,000 164 Glamorgan Castle Improvements $ 150,000 165 Sandusky State Theater Improvements $ 125,000 166 Gallipolis Railroad Freight Station Museum $ 125,000 167 Restoration Evendale Cultural Arts Center ADA Compliance $ 125,000 168 Lorain Carnegie Center Exhibits $ 125,000 169 Lorain County Historical Society $ 112,000 170 Southeast Ohio History Center Renovation Project $ 100,000 171 Great Stone Viaduct Park $ 100,000 172 BAYarts Huntington Playhouse Improvements $ 100,000 173 Cleveland Museum of Contemporary Art $ 100,000 174 Levi Scofield Mansion Transformation $ 100,000 175

132SB51-3465/JF AM3465 Page 8

El Mercado at La Villa Hispana Cultural $ 100,000 176 Revitalization Mayfield Civic Center Theater Renovation $ 100,000 177 2018 North Royalton Cemetery Improvements $ 100,000 178 Leesburg Historic B & O Rail Depot $ 100,000 179 Lorain County Law Enforcement and Firefighters $ 100,000 180 Memorial The Funk Music Hall of Fame & Exhibition Center $ 100,000 181 Shawnee Development/Tecumseh Theater Restoration $ 100,000 182 Jacob Miller's Tavern Renovation $ 100,000 183 The Arthur-Lugibihl Community Center Restoration $ 100,000 184 Marietta Armory Revitalization $ 100,000 185 Stuart's Opera House Renovation $ 75,000 186 AuGlaize Village Mansfield Museum $ 75,000 187 Morris-Sharp Estate Restoration Project $ 75,000 188 Willoughby Fine Arts Association $ 75,000 189 Mantua Township Historic Building Upgrades $ 75,000 190 Sugarloaf Mountain Amphitheatre Improvements $ 70,000 191 LaGrange Township Fire Station Restoration $ 65,000 192 Medina Historical Society - John Smart Museum $ 65,000 193 Downtown Ottawa's "Paul's Lot" $ 65,000 194 Rose Hill Museum Repairs $ 62,000 195 Milford Leming House Improvements $ 60,000 196 Weathervane Playhouse Improvements $ 60,000 197 Medina Vietnam Veterans Memorial $ 60,000 198 Frostville Museum Schoolhouse $ 50,000 199 Pepper Pike Community Theater $ 50,000 200 AHA! Children's Museum STEM/Nature Play Area $ 50,000 201 Motts Military Museum - Improvements $ 50,000 202 Silverton Park Art District Improvement Project $ 50,000 203 Clark Gable Elevator Installation Project $ 50,000 204

132SB51-3465/JF AM3465 Page 9

Tiffin History Museum Improvements $ 50,000 205 Case-Barlow Farm Restoration $ 50,000 206 Cuyahoga Valley Scenic Railroad Parking Lot $ 50,000 207 Avalon Uptown Theatre Restoration $ 50,000 208 Holmes County Historical Society Museum Upgrades $ 30,000 209 Platt R. Spencer House Preservation $ 25,000 210 Bucyrus Bicentennial Arch Project $ 25,000 211 Fairborn Military Veterans Memorial $ 25,000 212 Salt Lick Village Restoration $ 25,000 213 Medina Twin Tower Memorial $ 25,000 214 Bradford Rail Museum Tower Exhibits $ 25,000 215 Lewisburg Bicentennial Museum $ 25,000 216 Cortland Veterans Memorial Project $ 25,000 217 Historic 19th Century Jefferson Depot Village $ 22,500 218 Lake Erie Nature and Science Center Improvements $ 15,000 219 French Art Colony Renovations $ 15,000 220 1893 Genoa Schoolhouse Renovation $ 12,000 221 Seville Vietnam War Memorial $ 5,000 222

Section 6. That existing Sections 237.10 and 237.13 of H.B. 223 529 of the 132nd General Assembly, as amended by Sub. H.B. 292 of 224 the 132nd General Assembly, are hereby repealed." 225

The motion was ______agreed to.

132SB51-3465/JF AM3466 Sub. S.B. 51 As Passed by the Senate

Topic: Appropriation increase for General Assembly litigation 1 expenses 2

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 3 Section 323.10 of Am. Sub. H.B. 49 of the 132nd General Assembly," 4

In line 4 of the title, after "improvement" insert "and to 5 make an appropriation" 6

After line 543, insert: 7

"Section 3. That Section 323.10 of Am. Sub. H.B. 49 of the 8 132nd General Assembly be amended to read as follows: 9

Sec. 323.10. LSC LEGISLATIVE SERVICE COMMISSION 10

General Revenue Fund 11 GRF 035321 Operating Expenses $ 16,830,000 $ 16,830,000 12 GRF 035402 Legislative Fellows $ 1,022,120 $ 1,022,120 13 GRF 035405 Correctional $ 447,020 $ 447,020 14 Institution Inspection Committee GRF 035407 Legislative Task Force $ 400,000 $ 0 15 on Redistricting GRF 035409 National Associations $ 450,000 $ 450,000 16 GRF 035410 Legislative $ 8,569,500 $ 8,569,500 17

132SB51-3466/RYT AM3466 Page 2

Information Systems GRF 035501 Litigation $ 0 $ 1,000,000 18 TOTAL GRF General Revenue Fund $ 27,718,640 $ 27,318,640 19 28,318,640

Dedicated Purpose Fund Group 20 4100 035601 Sale of Publications $ 10,000 $ 10,000 21 TOTAL DPF Dedicated Purpose Fund $ 10,000 $ 10,000 22 Group TOTAL ALL BUDGET FUND GROUPS $ 27,728,640 $ 27,328,640 23 28,328,640

Section 4. That existing Section 323.10 of Am. Sub. H.B. 49 25 of the 132nd General Assembly is hereby repealed." 26

The motion was ______agreed to.

132SB51-3466/RYT Amendment No. AM_132_3473 Sub. S. B. No. 51 As Passed by the Senate

Topic: Correct school funding valuation 1

moved to amend as follows:

In line 4 of the title, after "improvement" insert "and to authorize 2 the recalculation and adjustment of school funding amounts for districts 3 in which a nonprofit hospital was mistakenly subject to property tax for 4 2016" 5

After line 543, insert: 6

"Section 3. (A) As used in this section: 7

(1) "Qualifying hospital" means a hospital facility 8 located in a city school district and owned or operated by a 9 nonprofit hospital agency, any portion of which qualifies to be 10 exempted from taxation under the Revised Code but was entered on 11 the tax list for tax year 2016 but not entered on the tax list 12 for tax year 2017. 13

(2) "Hospital facility" and "nonprofit hospital agency" 14 have the same meanings as in section 140.01 of the Revised Code. 15

(3) "Original tax year 2016 certified values" means the 16 values certified by the Tax Commissioner for tax year 2016 under 17

Legislative Service Commission - 1 - Ñvay5cda4nfbpjjwuhwr6mt(Ó vay5cda4nfbpjjwuhwr6mt division (A) of section 3317.015 and division (A) of section 18 3317.021 of the Revised Code. 19

(4) "Affected school district" means a city, local, 20 exempted village, or joint vocational school district whose 21 recalculated values under division (C) of this section differ 22 from the district's original tax year 2016 certified values. 23

(B) Notwithstanding sections 3317.015 and 3317.021 of the 24 Revised Code, within thirty days after the effective date of 25 this section, the county auditor of any county in which a 26 qualifying hospital is located shall recalculate and certify to 27 the Tax Commissioner the values described in division (A) of 28 section 3317.015 and divisions (A)(1), (3), and (4) of section 29 3317.021 of the Revised Code for tax year 2016 assuming that no 30 portion of the assessed value of the nonprofit hospital appeared 31 on the tax list for that year, arranged according to each taxing 32 district located in the county. 33

(C) Within thirty days after receiving the certification 34 described in division (B) of this section, the Tax Commissioner 35 shall certify to the Department of Education and the Office of 36 Budget and Management those recalculated values, aggregated and 37 arranged according to each city, local, exempted village, and, 38 if applicable, joint vocational school district in the county. 39

(D) Upon receipt of a certification described in division 40 (C) of this section, the Department of Education shall use the 41 recalculated values reported in that certification in making 42 computations for each affected school district to which those 43 corrected values relate under Chapter 3317. of the Revised Code, 44 beginning for fiscal year 2018, instead of the district's 45 original tax year 2016 certified values. 46

Legislative Service Commission - 2 - For each affected school district, the Department shall 47 account for recalculated values for fiscal years 2018 and 2019 48 by making a single adjustment payment to the district not later 49 than August 31, 2019. For fiscal year 2020 and every fiscal year 50 thereafter, the Department shall make adjustments to 51 computations of each affected school district's payments under 52 Chapter 3317. of the Revised Code as are necessary to reflect 53 those recalculated values. 54

The recalculation of values required by this section shall 55 not affect the state share index or other state funding 56 components of any school district other than an affected school 57 district for fiscal year 2018 or 2019." 58

The motion was ______agreed to.

Legislative Service Commission - 3 - AM3521X1 Sub. S.B. 51 As Passed by the Senate

Topic: Soil and Water Phosphorus Program 1

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 2 Section 211.20 of Am. Sub. H.B. 49 of the 132nd General Assembly, 3 as subsequently amended," 4

In line 4 of the title, after "improvement" insert "and to 5 remove certain requirements under the Soil and Water Phosphorous 6 Program administered by the Department of Agriculture" 7

After line 543, insert: 8

"Section 3. That Section 211.20 of Am. Sub. H.B. 49 of the 9 132nd General Assembly, as amended by Am. Sub. S.B. 299 of the 10 132nd General Assembly, be amended to read as follows: 11

Sec. 211.20. SOIL AND WATER PHOSPHORUS PROGRAM 12

The Department of Agriculture, in consultation with the Lake 13 Erie Commission and the Ohio Soil and Water Conservation 14 Commission, shall establish rules outlining programs that comply 15 with Office of Budget and Management rules, as applicable, shall 16 establish programs to assist in reducing total phosphorus and 17 dissolved reactive phosphorus in the Western Lake Erie Basin. The 18 programs shall give priority to those subwatersheds determined to 19 be highest in total phosphorus and dissolved reactive phosphorus 20

132SB51-3521X1/JF AM3521X1 Page 2 nutrient loading. 21

The foregoing appropriation item 700417, Soil and Water 22 Phosphorus Program, shall be used to support the programs 23 described above which may include but not be limited to, the 24 following: (1) equipment for subsurface placement of nutrients 25 into the soil; (2) equipment for nutrient placement based on 26 geographic information system data; (3) soil testing; (4) 27 implementation of variable rate technology; (5) equipment 28 implementing manure transformation and manure conversion 29 technologies; (6) tributary monitoring; (7) water management and 30 edge-of-field drainage management; and (8) an agricultural 31 phosphorus reduction revolving loan program. Not more than forty 32 per cent of the foregoing appropriation item 700417, Soil and 33 Water Phosphorus Program, shall be used for any single activity. 34

DANGEROUS AND RESTRICTED WILD ANIMALS 35

The foregoing appropriation item 700426, Dangerous and 36 Restricted Animals, shall be used to administer the Dangerous and 37 Restricted Wild Animal Permitting Program. 38

COUNTY AGRICULTURAL SOCIETIES 39

The foregoing appropriation item 700501, County Agricultural 40 Societies, shall be used to reimburse county and independent 41 agricultural societies for expenses related to Junior Fair 42 activities. 43

SUPPORT FOR SOIL AND WATER DISTRICTS IN THE WESTERN LAKE ERIE 44 BASIN 45

Of the foregoing appropriation item 700509, Soil and Water 46 District Support, $350,000 in each fiscal year shall be used by 47 the Department of Agriculture for a program to support soil and 48 water conservation districts in the Western Lake Erie Basin in 49

132SB51-3521X1/JF AM3521X1 Page 3

50 complying with provisions of Sub. S.B. 1 of the 131st General 51 Assembly. The Department shall approve a soil and water district's 52 application for funding under the program if the application 53 demonstrates that funding will be used for, but not limited to, 54 providing technical assistance, developing applicable nutrient or 55 manure management plans, hiring and training of soil and water 56 conservation district staff on best conservation practices, or 57 other activities the Director determines appropriate to assist 58 farmers in the Western Lake Erie Basin in complying with the 59 provisions of Sub. S.B. 1 of the 131st General Assembly.

Of the foregoing appropriation item 700509, Soil and Water 60 District Support, $3,500,000 in FY 2019 shall be used to support 61 county soil and water conservation districts in the Western Lake 62 Erie Basin for staffing costs and to assist in soil testing and 63 nutrient management plan development, including manure 64 transformation and manure conversion technologies, enhanced filter 65 strips, water management, and other conservation support. 66

SOIL AND WATER DISTRICTS 67

In addition to state payments to soil and water conservation 68 districts authorized by section 940.08 of the Revised Code, the 69 Department of Agriculture may use appropriation item 700661, Soil 70 and Water Districts, to pay any soil and water conservation 71 district an annual amount not to exceed $40,000 upon receipt of a 72 request and justification from the district and approval by the 73 Ohio Soil and Water Conservation Commission. The county auditor 74 shall credit the payments to the special fund established under 75 section 940.08 of the Revised Code for use by the local soil and 76 water conservation district. The amounts received by each district 77 shall be expended for the purposes of the district. 78

CLEAN OHIO AGRICULTURAL EASEMENT OPERATING EXPENSES 79

132SB51-3521X1/JF AM3521X1 Page 4

The foregoing appropriation item 700632, Clean Ohio 80 Agricultural Easement Operating, shall be used by the Department 81 of Agriculture in administering Ohio Agricultural Easement Fund 82 (Fund 7057) projects pursuant to sections 901.21, 901.22, and 83 5301.67 to 5301.70 of the Revised Code. 84

Section 4. That existing Section 211.20 of Am. Sub. H.B. 49 85 of the 132nd General Assembly, as amended by Am. Sub. S.B. 299 of 86 the 132nd General Assembly, is hereby repealed." 87

The motion was ______agreed to.

132SB51-3521X1/JF AM3561X1 Sub. S.B. 51 As Passed by the Senate

Topic: Bay Village boat shelter capital appropriation transfer

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 1 Section 207.80 of H.B. 529 of the 132nd General Assembly and 2 Section 207.100 of H.B. 529 of the 132nd General Assembly, as 3 subsequently amended," 4

In line 4 of the title, after "improvement" insert "and to 5 make an appropriation" 6

After line 543, insert: 7

"Section 3. That Section 207.80 of H.B. 529 of the 132nd 8 General Assembly be amended to read as follows: 9

Sec. 207.80. CLS CLEVELAND STATE UNIVERSITY 10

Higher Education Improvement Fund (Fund 7034) 11 C26064 Engaged Learning Laboratories $ 7,341,000 12 C26065 Main Classroom Renovation $ 5,525,000 13 C26069 Cleveland Institute of Art Renovation $ 350,000 14 C26078 Rhodes Tower Elevator Modernization $ 1,425,000 15 C26079 Rhodes Tower Restroom Renovation $ 1,150,000 16 C26080 University Hospitals Harrington Heart $ 350,000 17 and Vascular Institute C26081 Bay Village Emergency Boat Shelter $ 32,500 18

132SB51-3561X1/RYT AM3561X1 Page 2

TOTAL Higher Education Improvement Fund $ 16,173,500 19 16,141,000 TOTAL ALL FUNDS $ 16,173,500 20 16,141,000

Section 4. That existing Section 207.80 of H.B. 529 of the 22 132nd General Assembly is hereby repealed. 23

Section 5. That Section 207.100 of H.B. 529 of the 132nd 24 General Assembly, as amended by Sub. H.B. 292 of the 132nd General 25 Assembly, be amended to read as follows: 26

Sec. 207.100. CCC CUYAHOGA COMMUNITY COLLEGE 27

Higher Education Improvement Fund (Fund 7034) 28 C37838 Structural Concrete Repairs $ 13,500,000 29 C37844 Rock and Roll Hall of Fame Museum 2.0 $ 400,000 30 C37852 East Campus Exterior Plaza $ 1,918,405 31 C37853 CWRU Dental Clinic Relocation $ 200,000 32 C37854 Cleveland Sight Center Health Record $ 150,000 33 System Modernization C37855 Harvard Community Services Center $ 75,000 34 Improvements C37856 MetroHealth West 25th Street Corridor $ 750,000 35 Revitalization C37858 North Olmsted Fiber Ring $ 200,000 36 C37859 Bay Village Emergency Boat Shelter $ 32,500 37 TOTAL Higher Education Improvement Fund $ 17,193,405 38 17,225,905 TOTAL ALL FUNDS $ 17,193,405 39 17,225,905

Section 6. That existing Section 207.100 of H.B. 529 of the 41

132SB51-3561X1/RYT AM3561X1 Page 3

132nd General Assembly, as amended by Sub. H.B. 292 of the 132nd 42 General Assembly, is hereby repealed." 43

The motion was ______agreed to.

132SB51-3561X1/RYT AM3574 Sub. S.B. 51 As Passed by the Senate

Topic: Filview Bike/Hike Trail-Green Township

______moved to amend as follows:

In line 2 of the title, after "Code" insert "and to amend 1 Section 223.15 of H.B. 529 of the 132nd General Assembly, as 2 subsequently amended," 3

In line 4 of the title, after "improvement" insert ", and to 4 make an appropriation" 5

After line 543, insert: 6

"Section 3. That Section 223.15 of H.B. 529 of the 132nd 7 General Assembly, as amended by both Sub. H.B. 292 and Am. Sub. 8 S.B. 299 of the 132nd General Assembly, be amended to read as 9 follows: 10

Sec. 223.15. LOCAL PARKS, RECREATION, AND CONSERVATION 11 PROJECTS 12

Of the foregoing appropriation item C725E2, Local Parks, 13 Recreation, and Conservation Projects, an amount equal to two per 14 cent of the projects listed may be used by the Department of 15 Natural Resources for the administration of local projects. 16 Project Description Amount 17 Cuyahoga Franklin Hill Stabilization $ 2,500,000 18 Quarry Trails Project $ 1,250,000 19

132SB51-3574/JF AM3574 Page 2

Bridge Park Center $ 1,000,000 20 Canal Fulton Community Park $ 750,000 21 North Canton Parks Upgrades $ 750,000 22 The Wilds - Visitors Center, Overlook Facilities & $ 700,000 23 Cheetah Facility Expansion John F. Wolfe Palm House Renovation and Improvements $ 600,000 24 The REC at Crawford Commons Facility $ 500,000 25 Prairie Township Artificial Turf Soccer Fields $ 500,000 26 Jackson Township North Park Activity Complex $ 500,000 27 Westward Ho National Monument $ 500,000 28 City of Sheffield Lake Regional Watershed Initiative $ 450,000 29 Buckeye Lake Feeder Channel Restoration $ 400,000 30 Chagrin Riverbank Stabilization $ 400,000 31 Buckeye Lake Public Pier $ 400,000 32 Mill Creek Conservation and Flood Control Area in $ 400,000 33 North Ridgeville Danny Thomas Park Renovation $ 400,000 34 Lincoln Park Stadium and Field Restoration $ 400,000 35 New Philadelphia South Side Community Park $ 400,000 36 Mason Common Ground Park $ 400,000 37 Grand River Conservation Campus $ 385,000 38 Stanbery Park Pavilion $ 360,000 39 Miami Canal Trail Extension at Gilmore MetroPark $ 350,000 40 Voice of America Park Turf Fields $ 350,000 41 Dover Riverfront Trailhead Connector $ 350,000 42 Montpelier Rails to Trails $ 325,000 43 Ashland Brookside Tennis Courts $ 300,000 44 Solon-Chagrin Falls Multi-purpose Trail $ 300,000 45 Ohio to Erie Trail Land Acquisition $ 300,000 46 Grove City Gantz Park Improvements $ 300,000 47 Symmes Township Home of the Brave Phase 2 $ 300,000 48

132SB51-3574/JF AM3574 Page 3

Wadsworth City Park $ 300,000 49 Piqua Great Miami River Trail Bridge Replacement $ 300,000 50 Project Chudzinski Johannsen Conservancy Park Improvements $ 300,000 51 Tiffin Recreation, Arts and Learning Park $ 300,000 52 Wooster Venture Boulevard Park Project $ 300,000 53 Pierce Park Learning and History Trail Improvements $ 275,000 54 Versailles Poultry Days Amphitheater $ 275,000 55 Adams County Splash Pad $ 250,000 56 New Bremen Bike Path $ 250,000 57 Grand Lake Shoreline Water Quality Improvements $ 250,000 58 Clinton County to Little Miami Scenic Trail Connector $ 250,000 59 Jeffrey Mansion Expansion Project $ 250,000 60 Chardon Mel Harder Park Improvements $ 250,000 61 Montgomery Gateway Keystone Park $ 250,000 62 Hocking Valley Scenic Trail $ 250,000 63 Sheffield Village Walking Trails $ 250,000 64 Sandy Valley Park Trails $ 250,000 65 Wilmington Parks $ 250,000 66 Eastlake Field and Press Box $ 225,000 67 Cleveland Zoological Society $ 200,000 68 Powhatan Point Marina Improvement Project $ 200,000 69 Chagrin Falls Chagrin River Retaining Walls $ 200,000 70 Avon Veterans Memorial and Ice Rink $ 200,000 71 London Access Cowling Playground $ 200,000 72 Plum Creek Recreation, Conservation, and Flood $ 200,000 73 Control Project Dayton Webster Station Landing $ 200,000 74 Village of New Paris Community Park Splash Pad $ 200,000 75 Development Waynesburg Park $ 200,000 76

132SB51-3574/JF AM3574 Page 4

Little Miami State Park / Little Miami Trail $ 200,000 77 Sharonville Sharon Woods Park Improvements $ 175,000 78 Monroe Crossings Park $ 165,000 79 Ottawa Corridor Improvements $ 150,000 80 Harrisburg Baseball Complex $ 150,000 81 Hilliard Miracle Field $ 150,000 82 Mill Creek Valley Conservancy District Corridor $ 150,000 83 Revitalization Moberly Branch Connector Trail-Pedestrian Bridge $ 150,000 84 Willard Reservoir Recreation and Safety Upgrades $ 150,000 85 Merrick Hutchinson Memorial Park $ 150,000 86 Montville Township Park Improvements $ 150,000 87 Medina County Rocky River Trail West Branch $ 150,000 88 Middle Point Ballpark Improvements $ 150,000 89 Redskin Memorial Park Playground $ 145,000 90 Cahoon Memorial Park Improvements $ 130,000 91 Valley View Outdoor Classroom $ 125,000 92 Schines Park Stage $ 125,000 93 McIntyre Park Bike Path $ 125,000 94 Fairlawn Gully Water Quality Basins $ 125,000 95 Fremont Upland Reservoir Trail $ 123,000 96 St. Mary's Splash Pad $ 100,000 97 Fairview Park Indoor Pool and Aquatics Center $ 100,000 98 Maple Heights Recreation Improvements $ 100,000 99 Greenville Parks Projects $ 100,000 100 Concord Township History and Community Trail $ 100,000 101 Upper Arlington Multi-modal Transportation Project $ 100,000 102 Blue Ash Summit Park Nature Playscape $ 100,000 103 Deer Park Community Center Renovation & Trailhead $ 100,000 104 Fairfax Ziegler Park Improvements $ 100,000 105 Filview Bike/Hike Trail-Green Township Great Miami $ 100,000 106

132SB51-3574/JF AM3574 Page 5

Watershed Improvements Findlay Miracle Field Upgrades $ 100,000 107 Sally Buffalo Park Playground Improvement $ 100,000 108 Norwalk Alex Waite Trail Project $ 100,000 109 Steubenville Ohio River Marina Improvement Project $ 100,000 110 City of Sylvania SOMO Project $ 100,000 111 Brunswick Hills Township Park $ 100,000 112 Westfield Center Village Park Improvements $ 100,000 113 Racine Star Mill Park Splash Pad $ 100,000 114 Meadowbrook and Clayton Community Center Renovations $ 100,000 115 Earl Thomas Conley Splash Pad $ 100,000 116 Akron Finish Line Park $ 100,000 117 Richwood Beach and Shelter House $ 100,000 118 Lebanon Countryside YMCA Trail Realignment $ 100,000 119 Muskingum Township River Road Streambank $ 100,000 120 Stabilization Rails to Trails of Wayne County $ 100,000 121 Sandusky River Sand Dock $ 78,000 122 2019 Loudonville Swimming Pool Improvements Project $ 75,000 123 Jackson Street Pier and Shoreline Drive $ 75,000 124 Revitalization Project Holmes County Rails to Trails Maintenance Building $ 75,000 125 Jackson Manpower Park Improvements $ 75,000 126 Leipsic Parks Tennis Courts and Boat Dock $ 75,000 127 Western Reserve Greenway Bike Trail $ 75,000 128 Smiley Park Ball Field Updates $ 75,000 129 Miracle League of Northwest Ohio Restroom & $ 75,000 130 Concession Building Delhi Township Bicentennial Pavilion $ 62,000 131 Indian Mound Park & Cultural Education Project $ 60,000 132 Plymouth Game Room and Spray Park $ 60,000 133

132SB51-3574/JF AM3574 Page 6

James Day Park Splash Pad $ 50,000 134 Jefferson Park Recreation Upgrades $ 50,000 135 Fairborn Fairfield Park Enhancements $ 50,000 136 Napoleon Buckeye Trail Connections $ 50,000 137 Rocky Fork State Park Water and Electrical Upgrade $ 50,000 138 Manry Park Exercise Trail Improvements $ 50,000 139 Avon Lake Veterans Park Gazebo $ 50,000 140 Camp Sherman Park $ 50,000 141 Roger Young & Biggs Kettner Parks Tennis Courts $ 50,000 142 Hinton/Humiston Fitness Park $ 50,000 143 Van Wert Jubilee Park Improvements $ 50,000 144 Van Wert Rotary Athletic Complex Improvements $ 50,000 145 Little Hocking Riverfront Park Enhancements $ 50,000 146 Upper Sandusky Bicentennial Park $ 50,000 147 Kelley Nature Preserve Boat Ramp $ 50,000 148 Swanton Village Memorial Park Pavilion Improvements $ 45,000 149 Carroll Community Park $ 40,000 150 Michael A. Reis Park Playground $ 35,000 151 Monroeville Clark Park - North Coast Inland Trail $ 33,000 152 Connection Sam Kerr Campground Expansion $ 25,000 153 Crestline Park Lighting $ 25,000 154 Sandusky County North Inland Trail Hub $ 25,000 155 Miami Erie Canal Towpath Trail $ 25,000 156 Delphos Swimming Pool Renovations $ 25,000 157 Orr Pool Bathhouse Renovations $ 25,000 158 Ohio City Warrior Trail Extension Phase 2 $ 22,000 159 Epworth Park Walking Trail Project $ 20,000 160 Clifton to Yellow Springs Bike Trail $ 20,000 161 Village of Roseville Park Improvements $ 20,000 162 Waverly Canal Park $ 20,000 163

132SB51-3574/JF AM3574 Page 7

Seville Memorial Park Public Restroom Facilities $ 15,000 164 Hinkley Township Park $ 13,000 165 Van Wert County Park District Trail Improvements $ 13,000 166 Shiloh Firestone Park Restoration $ 12,000 167

Section 4. That existing Section 223.15 of H.B. 529 of the 168 132nd General Assembly, as amended by both Sub. H.B. 292 and Am. 169 Sub. S.B. 299 of the 132nd General Assembly, is hereby repealed. 170

Section 5. Section 223.15 of H.B. 529 of the 132nd General 171 Assembly is presented in this act as a composite of the Section as 172 amended by both Sub. H.B. 292 and Am. Sub. S.B. 299 of the 132nd 173 General Assembly. The General Assembly, applying the principle 174 stated in division (B) of section 1.52 of the Revised Code that 175 amendments are to be harmonized if reasonably capable of 176 simultaneous operation, finds that the composite is the resulting 177 version of the Section in effect prior to the effective date of 178 the section as presented in this act." 179

The motion was ______agreed to.

132SB51-3574/JF Amendment No. AM_132_3575 Sub. S. B. No. 51 As Passed by the Senate

Topic: Severability clause 1

moved to amend as follows:

After line 543, insert: 2

"Section 3. The items of law contained in this act, and 3 their applications, are severable. If any item of law contained 4 in this act, or if any application of any item of law contained 5 in this act, is held invalid, the invalidity does not affect 6 other items of law contained in this act and their applications 7 that can be given effect without the invalid item of law or 8 application." 9

The motion was ______agreed to.

Legislative Service Commission - 1 - Ñs3rajmgaptxcuudrkwwgrn,Ó s3rajmgaptxcuudrkwwgrn Amendment No. AM_132_3577 Sub. S. B. No. 51 As Passed by the Senate

Topic: Clermont County Lodging Tax 1

moved to amend as follows:

In line 1 of the title, delete "and"; after "1710.06" insert ", and 2 5739.09" 3

In line 4 of the title, after "improvement" insert "and to extend 4 the time for Clermont County to levy an additional 1% lodging tax by 5 extending the deadline by which the county's convention and visitors' 6 bureau must first enter into a contract to construct a sports facility" 7

In line 5, delete "and"; after "1710.06" insert ", and 5739.09" 8

After line 541, insert: 9

"Sec. 5739.09. (A)(1) A board of county commissioners may, 10 by resolution adopted by a majority of the members of the board, 11 levy an excise tax not to exceed three per cent on transactions 12 by which lodging by a hotel is or is to be furnished to 13 transient guests. The board shall establish all regulations 14 necessary to provide for the administration and allocation of 15 the tax. The regulations may prescribe the time for payment of 16

Legislative Service Commission - 1 - Ñkgwltfgzpdsxsfbrv4nwtm1Ó kgwltfgzpdsxsfbrv4nwtm the tax, and may provide for the imposition of a penalty or 17 interest, or both, for late payments, provided that the penalty 18 does not exceed ten per cent of the amount of tax due, and the 19 rate at which interest accrues does not exceed the rate per 20 annum prescribed pursuant to section 5703.47 of the Revised 21 Code. Except as provided in divisions (A)(2), (3), (4), (5), 22 (6), (7), (8), (9), (10), (11), and (12) of this section, the 23 regulations shall provide, after deducting the real and actual 24 costs of administering the tax, for the return to each municipal 25 corporation or township that does not levy an excise tax on the 26 transactions, a uniform percentage of the tax collected in the 27 municipal corporation or in the unincorporated portion of the 28 township from each transaction, not to exceed thirty-three and 29 one-third per cent. The remainder of the revenue arising from 30 the tax shall be deposited in a separate fund and shall be spent 31 solely to make contributions to the convention and visitors' 32 bureau operating within the county, including a pledge and 33 contribution of any portion of the remainder pursuant to an 34 agreement authorized by section 307.678 or 307.695 of the 35 Revised Code, provided that if the board of county commissioners 36 of an eligible county as defined in section 307.678 or 307.695 37 of the Revised Code adopts a resolution amending a resolution 38 levying a tax under this division to provide that revenue from 39 the tax shall be used by the board as described in either 40 division (D) of section 307.678 or division (H) of section 41 307.695 of the Revised Code, the remainder of the revenue shall 42 be used as described in the resolution making that amendment. 43 Except as provided in division (A)(2), (3), (4), (5), (6), (7), 44 (8), (9), (10), or (11) or (H) of this section, on and after May 45 10, 1994, a board of county commissioners may not levy an excise 46 tax pursuant to this division in any municipal corporation or 47

Legislative Service Commission - 2 - township located wholly or partly within the county that has in 48 effect an ordinance or resolution levying an excise tax pursuant 49 to division (B) of this section. The board of a county that has 50 levied a tax under division (C) of this section may, by 51 resolution adopted within ninety days after July 15, 1985, by a 52 majority of the members of the board, amend the resolution 53 levying a tax under this division to provide for a portion of 54 that tax to be pledged and contributed in accordance with an 55 agreement entered into under section 307.695 of the Revised 56 Code. A tax, any revenue from which is pledged pursuant to such 57 an agreement, shall remain in effect at the rate at which it is 58 imposed for the duration of the period for which the revenue 59 from the tax has been so pledged. 60

The board of county commissioners of an eligible county as 61 defined in section 307.695 of the Revised Code may, by 62 resolution adopted by a majority of the members of the board, 63 amend a resolution levying a tax under this division to provide 64 that the revenue from the tax shall be used by the board as 65 described in division (H) of section 307.695 of the Revised 66 Code, in which case the tax shall remain in effect at the rate 67 at which it was imposed for the duration of any agreement 68 entered into by the board under section 307.695 of the Revised 69 Code, the duration during which any securities issued by the 70 board under that section are outstanding, or the duration of the 71 period during which the board owns a project as defined in 72 section 307.695 of the Revised Code, whichever duration is 73 longest. 74

The board of county commissioners of an eligible county as 75 defined in section 307.678 of the Revised Code may, by 76 resolution, amend a resolution levying a tax under this division 77 to provide that revenue from the tax, not to exceed five hundred 78

Legislative Service Commission - 3 - thousand dollars each year, may be used as described in division 79 (E) of section 307.678 of the Revised Code. 80

Notwithstanding division (A)(1) of this section, the board 81 of county commissioners of a county described in division (A)(8) 82 (a) of this section may, by resolution, amend a resolution 83 levying a tax under this division to provide that all or a 84 portion of the revenue from the tax, including any revenue 85 otherwise required to be returned to townships or municipal 86 corporations under this division, may be used or pledged for the 87 payment of debt service on securities issued to pay the costs of 88 constructing, operating, and maintaining sports facilities 89 described in division (A)(8)(b) of this section. 90

The board of county commissioners of a county described in 91 division (A)(9) of this section may, by resolution, amend a 92 resolution levying a tax under this division to provide that all 93 or a portion of the revenue from the tax may be used for the 94 purposes described in section 307.679 of the Revised Code. 95

(2) A board of county commissioners that levies an excise 96 tax under division (A)(1) of this section on June 30, 1997, at a 97 rate of three per cent, and that has pledged revenue from the 98 tax to an agreement entered into under section 307.695 of the 99 Revised Code or, in the case of the board of county 100 commissioners of an eligible county as defined in section 101 307.695 of the Revised Code, has amended a resolution levying a 102 tax under division (C) of this section to provide that proceeds 103 from the tax shall be used by the board as described in division 104 (H) of section 307.695 of the Revised Code, may, at any time by 105 a resolution adopted by a majority of the members of the board, 106 amend the resolution levying a tax under division (A)(1) of this 107 section to provide for an increase in the rate of that tax up to 108

Legislative Service Commission - 4 - seven per cent on each transaction; to provide that revenue from 109 the increase in the rate shall be used as described in division 110 (H) of section 307.695 of the Revised Code or be spent solely to 111 make contributions to the convention and visitors' bureau 112 operating within the county to be used specifically for 113 promotion, advertising, and marketing of the region in which the 114 county is located; and to provide that the rate in excess of the 115 three per cent levied under division (A)(1) of this section 116 shall remain in effect at the rate at which it is imposed for 117 the duration of the period during which any agreement is in 118 effect that was entered into under section 307.695 of the 119 Revised Code by the board of county commissioners levying a tax 120 under division (A)(1) of this section, the duration of the 121 period during which any securities issued by the board under 122 division (I) of section 307.695 of the Revised Code are 123 outstanding, or the duration of the period during which the 124 board owns a project as defined in section 307.695 of the 125 Revised Code, whichever duration is longest. The amendment also 126 shall provide that no portion of that revenue need be returned 127 to townships or municipal corporations as would otherwise be 128 required under division (A)(1) of this section. 129

(3) A board of county commissioners that levies a tax 130 under division (A)(1) of this section on March 18, 1999, at a 131 rate of three per cent may, by resolution adopted not later than 132 forty-five days after March 18, 1999, amend the resolution 133 levying the tax to provide for all of the following: 134

(a) That the rate of the tax shall be increased by not 135 more than an additional four per cent on each transaction; 136

(b) That all of the revenue from the increase in the rate 137 shall be pledged and contributed to a convention facilities 138

Legislative Service Commission - 5 - authority established by the board of county commissioners under 139 Chapter 351. of the Revised Code on or before November 15, 1998, 140 and used to pay costs of constructing, maintaining, operating, 141 and promoting a facility in the county, including paying bonds, 142 or notes issued in anticipation of bonds, as provided by that 143 chapter; 144

(c) That no portion of the revenue arising from the 145 increase in rate need be returned to municipal corporations or 146 townships as otherwise required under division (A)(1) of this 147 section; 148

(d) That the increase in rate shall not be subject to 149 diminution by initiative or referendum or by law while any 150 bonds, or notes in anticipation of bonds, issued by the 151 authority under Chapter 351. of the Revised Code to which the 152 revenue is pledged, remain outstanding in accordance with their 153 terms, unless provision is made by law or by the board of county 154 commissioners for an adequate substitute therefor that is 155 satisfactory to the trustee if a trust agreement secures the 156 bonds. 157

Division (A)(3) of this section does not apply to the 158 board of county commissioners of any county in which a 159 convention center or facility exists or is being constructed on 160 November 15, 1998, or of any county in which a convention 161 facilities authority levies a tax pursuant to section 351.021 of 162 the Revised Code on that date. 163

As used in division (A)(3) of this section, "cost" and 164 "facility" have the same meanings as in section 351.01 of the 165 Revised Code, and "convention center" has the same meaning as in 166 section 307.695 of the Revised Code. 167

Legislative Service Commission - 6 - (4)(a) A board of county commissioners that levies a tax 168 under division (A)(1) of this section on June 30, 2002, at a 169 rate of three per cent may, by resolution adopted not later than 170 September 30, 2002, amend the resolution levying the tax to 171 provide for all of the following: 172

(i) That the rate of the tax shall be increased by not 173 more than an additional three and one-half per cent on each 174 transaction; 175

(ii) That all of the revenue from the increase in rate 176 shall be pledged and contributed to a convention facilities 177 authority established by the board of county commissioners under 178 Chapter 351. of the Revised Code on or before May 15, 2002, and 179 be used to pay costs of constructing, expanding, maintaining, 180 operating, or promoting a convention center in the county, 181 including paying bonds, or notes issued in anticipation of 182 bonds, as provided by that chapter; 183

(iii) That no portion of the revenue arising from the 184 increase in rate need be returned to municipal corporations or 185 townships as otherwise required under division (A)(1) of this 186 section; 187

(iv) That the increase in rate shall not be subject to 188 diminution by initiative or referendum or by law while any 189 bonds, or notes in anticipation of bonds, issued by the 190 authority under Chapter 351. of the Revised Code to which the 191 revenue is pledged, remain outstanding in accordance with their 192 terms, unless provision is made by law or by the board of county 193 commissioners for an adequate substitute therefor that is 194 satisfactory to the trustee if a trust agreement secures the 195 bonds. 196

Legislative Service Commission - 7 - (b) Any board of county commissioners that, pursuant to 197 division (A)(4)(a) of this section, has amended a resolution 198 levying the tax authorized by division (A)(1) of this section 199 may further amend the resolution to provide that the revenue 200 referred to in division (A)(4)(a)(ii) of this section shall be 201 pledged and contributed both to a convention facilities 202 authority to pay the costs of constructing, expanding, 203 maintaining, or operating one or more convention centers in the 204 county, including paying bonds, or notes issued in anticipation 205 of bonds, as provided in Chapter 351. of the Revised Code, and 206 to a convention and visitors' bureau to pay the costs of 207 promoting one or more convention centers in the county. 208

As used in division (A)(4) of this section, "cost" has the 209 same meaning as in section 351.01 of the Revised Code, and 210 "convention center" has the same meaning as in section 307.695 211 of the Revised Code. 212

(5)(a) As used in division (A)(5) of this section: 213

(i) "Port authority" means a port authority created under 214 Chapter 4582. of the Revised Code. 215

(ii) "Port authority military-use facility" means port 216 authority facilities on which or adjacent to which is located an 217 installation of the armed forces of the United States, a reserve 218 component thereof, or the national guard and at least part of 219 which is made available for use, for consideration, by the armed 220 forces of the United States, a reserve component thereof, or the 221 national guard. 222

(b) For the purpose of contributing revenue to pay 223 operating expenses of a port authority that operates a port 224 authority military-use facility, the board of county 225

Legislative Service Commission - 8 - commissioners of a county that created, participated in the 226 creation of, or has joined such a port authority may do one or 227 both of the following: 228

(i) Amend a resolution previously adopted under division 229 (A)(1) of this section to designate some or all of the revenue 230 from the tax levied under the resolution to be used for that 231 purpose, notwithstanding that division; 232

(ii) Amend a resolution previously adopted under division 233 (A)(1) of this section to increase the rate of the tax by not 234 more than an additional two per cent and use the revenue from 235 the increase exclusively for that purpose. 236

(c) If a board of county commissioners amends a resolution 237 to increase the rate of a tax as authorized in division (A)(5) 238 (b)(ii) of this section, the board also may amend the resolution 239 to specify that the increase in rate of the tax does not apply 240 to "hotels," as otherwise defined in section 5739.01 of the 241 Revised Code, having fewer rooms used for the accommodation of 242 guests than a number of rooms specified by the board. 243

(6) A board of county commissioners of a county organized 244 under a county charter adopted pursuant to Article X, Section 3, 245 Ohio Constitution, and that levies an excise tax under division 246 (A)(1) of this section at a rate of three per cent and levies an 247 additional excise tax under division (E) of this section at a 248 rate of one and one-half per cent may, by resolution adopted not 249 later than January 1, 2008, by a majority of the members of the 250 board, amend the resolution levying a tax under division (A)(1) 251 of this section to provide for an increase in the rate of that 252 tax by not more than an additional one per cent on transactions 253 by which lodging by a hotel is or is to be furnished to 254 transient guests. Notwithstanding divisions (A)(1) and (E) of 255

Legislative Service Commission - 9 - this section, the resolution shall provide that all of the 256 revenue from the increase in rate, after deducting the real and 257 actual costs of administering the tax, shall be used to pay the 258 costs of improving, expanding, equipping, financing, or 259 operating a convention center by a convention and visitors' 260 bureau in the county. The increase in rate shall remain in 261 effect for the period specified in the resolution, not to exceed 262 ten years, and may be extended for an additional period of time 263 not to exceed ten years thereafter by a resolution adopted by a 264 majority of the members of the board. The increase in rate shall 265 be subject to the regulations adopted under division (A)(1) of 266 this section, except that the resolution may provide that no 267 portion of the revenue from the increase in the rate shall be 268 returned to townships or municipal corporations as would 269 otherwise be required under that division. 270

(7) Division (A)(7) of this section applies only to a 271 county with a population greater than sixty-five thousand and 272 less than seventy thousand according to the most recent federal 273 decennial census and in which, on December 31, 2006, an excise 274 tax is levied under division (A)(1) of this section at a rate 275 not less than and not greater than three per cent, and in which 276 the most recent increase in the rate of that tax was enacted or 277 took effect in November 1984. 278

The board of county commissioners of a county to which 279 this division applies, by resolution adopted by a majority of 280 the members of the board, may increase the rate of the tax by 281 not more than one per cent on transactions by which lodging by a 282 hotel is or is to be furnished to transient guests. The increase 283 in rate shall be for the purpose of paying expenses deemed 284 necessary by the convention and visitors' bureau operating in 285 the county to promote travel and tourism. The increase in rate 286

Legislative Service Commission - 10 - shall remain in effect for the period specified in the 287 resolution, not to exceed twenty years, provided that the 288 increase in rate may not continue beyond the time when the 289 purpose for which the increase is levied ceases to exist. If 290 revenue from the increase in rate is pledged to the payment of 291 debt charges on securities, the increase in rate is not subject 292 to diminution by initiative or referendum or by law for so long 293 as the securities are outstanding, unless provision is made by 294 law or by the board of county commissioners for an adequate 295 substitute for that revenue that is satisfactory to the trustee 296 if a trust agreement secures payment of the debt charges. The 297 increase in rate shall be subject to the regulations adopted 298 under division (A)(1) of this section, except that the 299 resolution may provide that no portion of the revenue from the 300 increase in the rate shall be returned to townships or municipal 301 corporations as would otherwise be required under division (A) 302 (1) of this section. A resolution adopted under division (A)(7) 303 of this section is subject to referendum under sections 305.31 304 to 305.99 of the Revised Code. 305

(8)(a) Division (A)(8) of this section applies only to a 306 county satisfying all of the following: 307

(i) The population of the county is greater than one 308 hundred seventy-five thousand and less than two hundred twenty- 309 five thousand according to the most recent federal decennial 310 census. 311

(ii) An amusement park with an average yearly attendance 312 in excess of two million guests is located in the county. 313

(iii) On December 31, 2014, an excise tax was levied in 314 the county under division (A)(1) of this section at a rate of 315 three per cent. 316

Legislative Service Commission - 11 - (b) The board of county commissioners of a county to which 317 this division applies, by resolution adopted by a majority of 318 the members of the board, may increase the rate of the tax by 319 not more than one per cent on transactions by which lodging by a 320 hotel is or is to be furnished to transient guests. The increase 321 in rate shall be used to pay the costs of constructing and 322 maintaining facilities owned by the county or by a port 323 authority created under Chapter 4582. of the Revised Code, and 324 designed to host sporting events and expenses deemed necessary 325 by the convention and visitors' bureau operating in the county 326 to promote travel and tourism with reference to the sports 327 facilities, and to pay or pledge to the payment of debt service 328 on securities issued to pay the costs of constructing, 329 operating, and maintaining the sports facilities. The increase 330 in rate shall remain in effect for the period specified in the 331 resolution. If revenue from the increase in rate is pledged to 332 the payment of debt charges on securities, the increase in rate 333 is not subject to diminution by initiative or referendum or by 334 law for so long as the securities are outstanding, unless 335 provision is made by law or by the board of county commissioners 336 for an adequate substitute for that revenue that is satisfactory 337 to the trustee if a trust agreement secures payment of the debt 338 charges. The increase in rate shall be subject to the 339 regulations adopted under division (A)(1) of this section, 340 except that the resolution may provide that no portion of the 341 revenue from the increase in the rate shall be returned to 342 townships or municipal corporations as would otherwise be 343 required under division (A)(1) of this section. 344

(9) The board of county commissioners of a county with a 345 population greater than seventy-five thousand and less than 346 seventy-eight thousand, by resolution adopted by a majority of 347

Legislative Service Commission - 12 - the members of the board not later than October 15, 2015, may 348 increase the rate of the tax by not more than one per cent on 349 transactions by which lodging by a hotel is or is to be 350 furnished to transient guests. The increase in rate shall be for 351 the purposes described in section 307.679 of the Revised Code or 352 for the promotion of travel and tourism in the county, including 353 travel and tourism to sports facilities. The increase in rate 354 shall remain in effect for the period specified in the 355 resolution and as necessary to fulfill the county's obligations 356 under a cooperative agreement entered into under section 307.679 357 of the Revised Code. If the resolution is adopted by the board 358 before September 29, 2015, but after that enactment becomes law, 359 the increase in rate shall become effective beginning on 360 September 29, 2015. If revenue from the increase in rate is 361 pledged to the payment of debt charges on securities, or to 362 substitute for other revenues pledged to the payment of such 363 debt, the increase in rate is not subject to diminution by 364 initiative or referendum or by law for so long as the securities 365 are outstanding, unless provision is made by law or by the board 366 of county commissioners for an adequate substitute for that 367 revenue that is satisfactory to the trustee if a trust agreement 368 secures payment of the debt charges. The increase in rate shall 369 be subject to the regulations adopted under division (A)(1) of 370 this section, except that no portion of the revenue from the 371 increase in the rate shall be returned to townships or municipal 372 corporations as would otherwise be required under division (A) 373 (1) of this section. 374

(10) Division (A)(10) of this section applies only to 375 counties satisfying either of the following: 376

(a) A county that, on July 1, 2015, does not levy an 377 excise tax under division (A)(1) of this section and that has a 378

Legislative Service Commission - 13 - population of at least thirty-nine thousand but not more than 379 forty thousand according to the 2010 federal decennial census; 380

(b) A county that, on July 1, 2015, levies an excise tax 381 under division (A)(1) of this section at a rate of three per 382 cent and that has a population of at least seventy-one thousand 383 but not more than seventy-five thousand according to 2010 384 federal decennial census. 385

The board of county commissioners of a county to which 386 division (A)(10) of this section applies, by resolution adopted 387 by a majority of the members of the board, may levy an excise 388 tax at a rate not to exceed three per cent on transactions by 389 which lodging by a hotel is or is to be furnished to transient 390 guests for the purpose of acquiring, constructing, equipping, or 391 repairing permanent improvements, as defined in section 133.01 392 of the Revised Code. If the board does not levy a tax under 393 division (A)(1) of this section, the board shall establish 394 regulations necessary to provide for the administration of the 395 tax, which may prescribe the time for payment of the tax and the 396 imposition of penalty or interest subject to the limitations on 397 penalty and interest provided in division (A)(1) of this 398 section. No portion of the revenue shall be returned to 399 townships or municipal corporations in the county unless 400 otherwise provided by resolution of the board. The tax shall 401 apply throughout the territory of the county, including in any 402 township or municipal corporation levying an excise tax under 403 division (B) of this section or division (A) of section 5739.08 404 of the Revised Code. The levy of the tax is subject to 405 referendum as provided under section 305.31 of the Revised Code. 406

The tax shall remain in effect for the period specified in 407 the resolution. If revenue from the increase in rate is pledged 408

Legislative Service Commission - 14 - to the payment of debt charges on securities, the increase in 409 rate is not subject to diminution by initiative or referendum or 410 by law for so long as the securities are outstanding unless 411 provision is made by law or by the board for an adequate 412 substitute for that revenue that is satisfactory to the trustee 413 if a trust agreement secures payment of the debt charges. 414

(11) The board of county commissioners of an eligible 415 county, as defined in section 307.678 of the Revised Code, that 416 levies an excise tax under division (A)(1) of this section on 417 July 1, 2017, at a rate of three per cent may, by resolution 418 adopted by a majority of the members of the board, amend the 419 resolution levying the tax to increase the rate of the tax by 420 not more than an additional three per cent on each transaction. 421 No portion of the revenue shall be returned to townships or 422 municipal corporations in the county unless otherwise provided 423 by resolution of the board. Otherwise, the revenue from the 424 increase in the rate shall be distributed and used in the same 425 manner described under division (A)(1) of this section or 426 distributed or used to provide credit enhancement facilities as 427 authorized under section 307.678 of the Revised Code. The 428 increase in rate shall remain in effect for the period specified 429 in the resolution. If revenue from the increase in rate is 430 pledged to the payment of debt charges on securities, the 431 increase in rate is not subject to diminution by initiative or 432 referendum or by law for so long as the securities are 433 outstanding unless provision is made by law or by the board for 434 an adequate substitute for that revenue that is satisfactory to 435 the trustee if a trust agreement secures payment of the debt 436 charges. 437

(12)(a) As used in this division: 438

Legislative Service Commission - 15 - (i) "Eligible county" means a county that has a population 439 greater than one hundred ninety thousand and less than two 440 hundred thousand according to the 2010 federal decennial census 441 and that levies an excise tax under division (A)(1) of this 442 section at a rate of three per cent. 443

(ii) "Professional sports facility" means a sports 444 facility that is intended to house major or minor league 445 professional athletic teams, including a stadium, together with 446 all parking facilities, walkways, and other auxiliary 447 facilities, real and personal property, property rights, 448 easements, and interests that may be appropriate for, or used in 449 connection with, the operation of the facility. 450

(b) Subject to division (A)(12)(c) of this section, the 451 board of county commissioners of an eligible county, by 452 resolution adopted by a majority of the members of the board, 453 may increase the rate of the tax by not more than one per cent 454 on transactions by which lodging by a hotel is or is to be 455 furnished to transient guests. Revenue from the increase in rate 456 shall be used for the purposes of paying the costs of 457 constructing, improving, and maintaining a professional sports 458 facility in the county and paying expenses considered necessary 459 by the convention and visitors' bureau operating in the county 460 to promote travel and tourism with respect to that professional 461 sports facility. The tax shall take effect only after the 462 convention and visitors' bureau enters into a contract for the 463 construction, improvement, or maintenance of a professional 464 sports facility that is or will be located on property acquired, 465 in whole or in part, with revenue from the increased rate, and 466 thereafter shall remain in effect for the period specified in 467 the resolution. If revenue from the increase in rate is pledged 468 to the payment of debt charges on securities, the increase in 469

Legislative Service Commission - 16 - rate is not subject to diminution by initiative or referendum or 470 by law for so long as the securities are outstanding, unless a 471 provision is made by law or by the board of county commissioners 472 for an adequate substitute for that revenue that is satisfactory 473 to the trustee if a trust agreement secures payment of the debt 474 charges. The increase in rate shall be subject to the 475 regulations adopted under division (A)(1) of this section, 476 except that the resolution may provide that no portion of the 477 revenue from the increase in the rate shall be returned to 478 townships or municipal corporations as would otherwise be 479 required under division (A)(1) of this section. 480

(c) If, on January 1December 31, 2019, the convention and 481 visitors' bureau has not entered into a contract for the 482 construction, improvement, or maintenance of a professional 483 sports facility that is or will be located on property acquired, 484 in whole or in part, with revenue from the increased rate, the 485 authority to levy the tax under division (A)(12)(b) of this 486 section is hereby repealed on that date. 487

(B)(1) The legislative authority of a municipal 488 corporation or the board of trustees of a township that is not 489 wholly or partly located in a county that has in effect a 490 resolution levying an excise tax pursuant to division (A)(1) of 491 this section may, by ordinance or resolution, levy an excise tax 492 not to exceed three per cent on transactions by which lodging by 493 a hotel is or is to be furnished to transient guests. The 494 legislative authority of the municipal corporation or the board 495 of trustees of the township shall deposit at least fifty per 496 cent of the revenue from the tax levied pursuant to this 497 division into a separate fund, which shall be spent solely to 498 make contributions to convention and visitors' bureaus operating 499 within the county in which the municipal corporation or township 500

Legislative Service Commission - 17 - is wholly or partly located, and the balance of that revenue 501 shall be deposited in the general fund. The municipal 502 corporation or township shall establish all regulations 503 necessary to provide for the administration and allocation of 504 the tax. The regulations may prescribe the time for payment of 505 the tax, and may provide for the imposition of a penalty or 506 interest, or both, for late payments, provided that the penalty 507 does not exceed ten per cent of the amount of tax due, and the 508 rate at which interest accrues does not exceed the rate per 509 annum prescribed pursuant to section 5703.47 of the Revised 510 Code. The levy of a tax under this division is in addition to 511 any tax imposed on the same transaction by a municipal 512 corporation or a township as authorized by division (A) of 513 section 5739.08 of the Revised Code. 514

(2)(a) The legislative authority of the most populous 515 municipal corporation located wholly or partly in a county in 516 which the board of county commissioners has levied a tax under 517 division (A)(4) of this section may amend, on or before 518 September 30, 2002, that municipal corporation's ordinance or 519 resolution that levies an excise tax on transactions by which 520 lodging by a hotel is or is to be furnished to transient guests, 521 to provide for all of the following: 522

(i) That the rate of the tax shall be increased by not 523 more than an additional one per cent on each transaction; 524

(ii) That all of the revenue from the increase in rate 525 shall be pledged and contributed to a convention facilities 526 authority established by the board of county commissioners under 527 Chapter 351. of the Revised Code on or before May 15, 2002, and 528 be used to pay costs of constructing, expanding, maintaining, 529 operating, or promoting a convention center in the county, 530

Legislative Service Commission - 18 - including paying bonds, or notes issued in anticipation of 531 bonds, as provided by that chapter; 532

(iii) That the increase in rate shall not be subject to 533 diminution by initiative or referendum or by law while any 534 bonds, or notes in anticipation of bonds, issued by the 535 authority under Chapter 351. of the Revised Code to which the 536 revenue is pledged, remain outstanding in accordance with their 537 terms, unless provision is made by law, by the board of county 538 commissioners, or by the legislative authority, for an adequate 539 substitute therefor that is satisfactory to the trustee if a 540 trust agreement secures the bonds. 541

(b) The legislative authority of a municipal corporation 542 that, pursuant to division (B)(2)(a) of this section, has 543 amended its ordinance or resolution to increase the rate of the 544 tax authorized by division (B)(1) of this section may further 545 amend the ordinance or resolution to provide that the revenue 546 referred to in division (B)(2)(a)(ii) of this section shall be 547 pledged and contributed both to a convention facilities 548 authority to pay the costs of constructing, expanding, 549 maintaining, or operating one or more convention centers in the 550 county, including paying bonds, or notes issued in anticipation 551 of bonds, as provided in Chapter 351. of the Revised Code, and 552 to a convention and visitors' bureau to pay the costs of 553 promoting one or more convention centers in the county. 554

As used in division (B)(2) of this section, "cost" has the 555 same meaning as in section 351.01 of the Revised Code, and 556 "convention center" has the same meaning as in section 307.695 557 of the Revised Code. 558

(3) The legislative authority of an eligible municipal 559 corporation may amend, on or before December 31, 2017, that 560

Legislative Service Commission - 19 - municipal corporation's ordinance or resolution that levies an 561 excise tax on transactions by which lodging by a hotel is or is 562 to be furnished to transient guests, to provide for the 563 following: 564

(a) That the rate of the tax shall be increased by not 565 more than an additional three per cent on each transaction; 566

(b) That all of the revenue from the increase in rate 567 shall be used by the municipal corporation for economic 568 development and tourism-related purposes. 569

As used in division (B)(3) of this section, "eligible 570 municipal corporation" means a municipal corporation that, on 571 the effective date of the amendment of this section by H.B. 49 572 of the 132nd general assembly, September 29, 2017, levied a tax 573 under division (B)(1) of this section at a rate of three per 574 cent and that is located in a county that, on that date, levied 575 a tax under division (A) of this section at a rate of three per 576 cent and that has, according to the most recent federal 577 decennial census, a population exceeding three hundred thousand 578 but not greater than three hundred fifty thousand. 579

(C) For the purposes described in section 307.695 of the 580 Revised Code and to cover the costs of administering the tax, a 581 board of county commissioners of a county where a tax imposed 582 under division (A)(1) of this section is in effect may, by 583 resolution adopted within ninety days after July 15, 1985, by a 584 majority of the members of the board, levy an additional excise 585 tax not to exceed three per cent on transactions by which 586 lodging by a hotel is or is to be furnished to transient guests. 587 The tax authorized by this division shall be in addition to any 588 tax that is levied pursuant to division (A) of this section, but 589 it shall not apply to transactions subject to a tax levied by a 590

Legislative Service Commission - 20 - municipal corporation or township pursuant to the authorization 591 granted by division (A) of section 5739.08 of the Revised Code. 592 The board shall establish all regulations necessary to provide 593 for the administration and allocation of the tax. The 594 regulations may prescribe the time for payment of the tax, and 595 may provide for the imposition of a penalty or interest, or 596 both, for late payments, provided that the penalty does not 597 exceed ten per cent of the amount of tax due, and the rate at 598 which interest accrues does not exceed the rate per annum 599 prescribed pursuant to section 5703.47 of the Revised Code. All 600 revenues arising from the tax shall be expended in accordance 601 with section 307.695 of the Revised Code. The board of county 602 commissioners of an eligible county as defined in section 603 307.695 of the Revised Code may, by resolution adopted by a 604 majority of the members of the board, amend the resolution 605 levying a tax under this division to provide that the revenue 606 from the tax shall be used by the board as described in division 607 (H) of section 307.695 of the Revised Code. A tax imposed under 608 this division shall remain in effect at the rate at which it is 609 imposed for the duration of the period during which any 610 agreement entered into by the board under section 307.695 of the 611 Revised Code is in effect, the duration of the period during 612 which any securities issued by the board under division (I) of 613 section 307.695 of the Revised Code are outstanding, or the 614 duration of the period during which the board owns a project as 615 defined in section 307.695 of the Revised Code, whichever 616 duration is longest. 617

(D) For the purpose of providing contributions under 618 division (B)(1) of section 307.671 of the Revised Code to enable 619 the acquisition, construction, and equipping of a port authority 620 educational and cultural facility in the county and, to the 621

Legislative Service Commission - 21 - extent provided for in the cooperative agreement authorized by 622 that section, for the purpose of paying debt service charges on 623 bonds, or notes in anticipation of bonds, described in division 624 (B)(1)(b) of that section, a board of county commissioners, by 625 resolution adopted within ninety days after December 22, 1992, 626 by a majority of the members of the board, may levy an 627 additional excise tax not to exceed one and one-half per cent on 628 transactions by which lodging by a hotel is or is to be 629 furnished to transient guests. The excise tax authorized by this 630 division shall be in addition to any tax that is levied pursuant 631 to divisions (A), (B), and (C) of this section, to any excise 632 tax levied pursuant to section 5739.08 of the Revised Code, and 633 to any excise tax levied pursuant to section 351.021 of the 634 Revised Code. The board of county commissioners shall establish 635 all regulations necessary to provide for the administration and 636 allocation of the tax that are not inconsistent with this 637 section or section 307.671 of the Revised Code. The regulations 638 may prescribe the time for payment of the tax, and may provide 639 for the imposition of a penalty or interest, or both, for late 640 payments, provided that the penalty does not exceed ten per cent 641 of the amount of tax due, and the rate at which interest accrues 642 does not exceed the rate per annum prescribed pursuant to 643 section 5703.47 of the Revised Code. All revenues arising from 644 the tax shall be expended in accordance with section 307.671 of 645 the Revised Code and division (D) of this section. The levy of a 646 tax imposed under this division may not commence prior to the 647 first day of the month next following the execution of the 648 cooperative agreement authorized by section 307.671 of the 649 Revised Code by all parties to that agreement. The tax shall 650 remain in effect at the rate at which it is imposed for the 651 period of time described in division (C) of section 307.671 of 652

Legislative Service Commission - 22 - the Revised Code for which the revenue from the tax has been 653 pledged by the county to the corporation pursuant to that 654 section, but, to any extent provided for in the cooperative 655 agreement, for no lesser period than the period of time required 656 for payment of the debt service charges on bonds, or notes in 657 anticipation of bonds, described in division (B)(1)(b) of that 658 section. 659

(E) For the purpose of paying the costs of acquiring, 660 constructing, equipping, and improving a municipal educational 661 and cultural facility, including debt service charges on bonds 662 provided for in division (B) of section 307.672 of the Revised 663 Code, and for any additional purposes determined by the county 664 in the resolution levying the tax or amendments to the 665 resolution, including subsequent amendments providing for paying 666 costs of acquiring, constructing, renovating, rehabilitating, 667 equipping, and improving a port authority educational and 668 cultural performing arts facility, as defined in section 307.674 669 of the Revised Code, and including debt service charges on bonds 670 provided for in division (B) of section 307.674 of the Revised 671 Code, the legislative authority of a county, by resolution 672 adopted within ninety days after June 30, 1993, by a majority of 673 the members of the legislative authority, may levy an additional 674 excise tax not to exceed one and one-half per cent on 675 transactions by which lodging by a hotel is or is to be 676 furnished to transient guests. The excise tax authorized by this 677 division shall be in addition to any tax that is levied pursuant 678 to divisions (A), (B), (C), and (D) of this section, to any 679 excise tax levied pursuant to section 5739.08 of the Revised 680 Code, and to any excise tax levied pursuant to section 351.021 681 of the Revised Code. The legislative authority of the county 682 shall establish all regulations necessary to provide for the 683

Legislative Service Commission - 23 - administration and allocation of the tax. The regulations may 684 prescribe the time for payment of the tax, and may provide for 685 the imposition of a penalty or interest, or both, for late 686 payments, provided that the penalty does not exceed ten per cent 687 of the amount of tax due, and the rate at which interest accrues 688 does not exceed the rate per annum prescribed pursuant to 689 section 5703.47 of the Revised Code. All revenues arising from 690 the tax shall be expended in accordance with section 307.672 of 691 the Revised Code and this division. The levy of a tax imposed 692 under this division shall not commence prior to the first day of 693 the month next following the execution of the cooperative 694 agreement authorized by section 307.672 of the Revised Code by 695 all parties to that agreement. The tax shall remain in effect at 696 the rate at which it is imposed for the period of time 697 determined by the legislative authority of the county. That 698 period of time shall not exceed fifteen years, except that the 699 legislative authority of a county with a population of less than 700 two hundred fifty thousand according to the most recent federal 701 decennial census, by resolution adopted by a majority of its 702 members before the original tax expires, may extend the duration 703 of the tax for an additional period of time. The additional 704 period of time by which a legislative authority extends a tax 705 levied under this division shall not exceed fifteen years. 706

(F) The legislative authority of a county that has levied 707 a tax under division (E) of this section may, by resolution 708 adopted within one hundred eighty days after January 4, 2001, by 709 a majority of the members of the legislative authority, amend 710 the resolution levying a tax under that division to provide for 711 the use of the proceeds of that tax, to the extent that it is no 712 longer needed for its original purpose as determined by the 713 parties to a cooperative agreement amendment pursuant to 714

Legislative Service Commission - 24 - division (D) of section 307.672 of the Revised Code, to pay 715 costs of acquiring, constructing, renovating, rehabilitating, 716 equipping, and improving a port authority educational and 717 cultural performing arts facility, including debt service 718 charges on bonds provided for in division (B) of section 307.674 719 of the Revised Code, and to pay all obligations under any 720 guaranty agreements, reimbursement agreements, or other credit 721 enhancement agreements described in division (C) of section 722 307.674 of the Revised Code. The resolution may also provide for 723 the extension of the tax at the same rate for the longer of the 724 period of time determined by the legislative authority of the 725 county, but not to exceed an additional twenty-five years, or 726 the period of time required to pay all debt service charges on 727 bonds provided for in division (B) of section 307.672 of the 728 Revised Code and on port authority revenue bonds provided for in 729 division (B) of section 307.674 of the Revised Code. All 730 revenues arising from the amendment and extension of the tax 731 shall be expended in accordance with section 307.674 of the 732 Revised Code, this division, and division (E) of this section. 733

(G) For purposes of a tax levied by a county, township, or 734 municipal corporation under this section or section 5739.08 of 735 the Revised Code, a board of county commissioners, board of 736 township trustees, or the legislative authority of a municipal 737 corporation may adopt a resolution or ordinance at any time 738 specifying that "hotel," as otherwise defined in section 5739.01 739 of the Revised Code, includes the following: 740

(1) Establishments in which fewer than five rooms are used 741 for the accommodation of guests. 742

(2) Establishments at which rooms are used for the 743 accommodation of guests regardless of whether each room is 744

Legislative Service Commission - 25 - accessible through its own keyed entry or several rooms are 745 accessible through the same keyed entry; and, in determining the 746 number of rooms, all rooms are included regardless of the number 747 of structures in which the rooms are situated or the number of 748 parcels of land on which the structures are located if the 749 structures are under the same ownership and the structures are 750 not identified in advertisements of the accommodations as 751 distinct establishments. For the purposes of division (G)(2) of 752 this section, two or more structures are under the same 753 ownership if they are owned by the same person, or if they are 754 owned by two or more persons the majority of the ownership 755 interests of which are owned by the same person. 756

The resolution or ordinance may apply to a tax imposed 757 pursuant to this section prior to the adoption of the resolution 758 or ordinance if the resolution or ordinance so states, but the 759 tax shall not apply to transactions by which lodging by such an 760 establishment is provided to transient guests prior to the 761 adoption of the resolution or ordinance. 762

(H)(1) As used in this division: 763

(a) "Convention facilities authority" has the same meaning 764 as in section 351.01 of the Revised Code. 765

(b) "Convention center" has the same meaning as in section 766 307.695 of the Revised Code. 767

(2) Notwithstanding any contrary provision of division (D) 768 of this section, the legislative authority of a county with a 769 population of one million or more according to the most recent 770 federal decennial census that has levied a tax under division 771 (D) of this section may, by resolution adopted by a majority of 772 the members of the legislative authority, provide for the 773

Legislative Service Commission - 26 - extension of such levy and may provide that the proceeds of that 774 tax, to the extent that they are no longer needed for their 775 original purpose as defined by a cooperative agreement entered 776 into under section 307.671 of the Revised Code, shall be 777 deposited into the county general revenue fund. The resolution 778 shall provide for the extension of the tax at a rate not to 779 exceed the rate specified in division (D) of this section for a 780 period of time determined by the legislative authority of the 781 county, but not to exceed an additional forty years. 782

(3) The legislative authority of a county with a 783 population of one million or more that has levied a tax under 784 division (A)(1) of this section may, by resolution adopted by a 785 majority of the members of the legislative authority, increase 786 the rate of the tax levied by such county under division (A)(1) 787 of this section to a rate not to exceed five per cent on 788 transactions by which lodging by a hotel is or is to be 789 furnished to transient guests. Notwithstanding any contrary 790 provision of division (A)(1) of this section, the resolution may 791 provide that all collections resulting from the rate levied in 792 excess of three per cent, after deducting the real and actual 793 costs of administering the tax, shall be deposited in the county 794 general fund. 795

(4) The legislative authority of a county with a 796 population of one million or more that has levied a tax under 797 division (A)(1) of this section may, by resolution adopted on or 798 before August 30, 2004, by a majority of the members of the 799 legislative authority, provide that all or a portion of the 800 proceeds of the tax levied under division (A)(1) of this 801 section, after deducting the real and actual costs of 802 administering the tax and the amounts required to be returned to 803 townships and municipal corporations with respect to the first 804

Legislative Service Commission - 27 - three per cent levied under division (A)(1) of this section, 805 shall be deposited in the county general fund, provided that 806 such proceeds shall be used to satisfy any pledges made in 807 connection with an agreement entered into under section 307.695 808 of the Revised Code. 809

(5) No amount collected from a tax levied, extended, or 810 required to be deposited in the county general fund under 811 division (H) of this section shall be contributed to a 812 convention facilities authority, corporation, or other entity 813 created after July 1, 2003, for the principal purpose of 814 constructing, improving, expanding, equipping, financing, or 815 operating a convention center unless the mayor of the municipal 816 corporation in which the convention center is to be operated by 817 that convention facilities authority, corporation, or other 818 entity has consented to the creation of that convention 819 facilities authority, corporation, or entity. Notwithstanding 820 any contrary provision of section 351.04 of the Revised Code, if 821 a tax is levied by a county under division (H) of this section, 822 the board of county commissioners of that county may determine 823 the manner of selection, the qualifications, the number, and 824 terms of office of the members of the board of directors of any 825 convention facilities authority, corporation, or other entity 826 described in division (H)(5) of this section. 827

(6)(a) No amount collected from a tax levied, extended, or 828 required to be deposited in the county general fund under 829 division (H) of this section may be used for any purpose other 830 than paying the direct and indirect costs of constructing, 831 improving, expanding, equipping, financing, or operating a 832 convention center and for the real and actual costs of 833 administering the tax, unless, prior to the adoption of the 834 resolution of the legislative authority of the county 835

Legislative Service Commission - 28 - authorizing the levy, extension, increase, or deposit, the 836 county and the mayor of the most populous municipal corporation 837 in that county have entered into an agreement as to the use of 838 such amounts, provided that such agreement has been approved by 839 a majority of the mayors of the other municipal corporations in 840 that county. The agreement shall provide that the amounts to be 841 used for purposes other than paying the convention center or 842 administrative costs described in division (H)(6)(a) of this 843 section be used only for the direct and indirect costs of 844 capital improvements, including the financing of capital 845 improvements. 846

(b) If the county in which the tax is levied has an 847 association of mayors and city managers, the approval of that 848 association of an agreement described in division (H)(6)(a) of 849 this section shall be considered to be the approval of the 850 majority of the mayors of the other municipal corporations for 851 purposes of that division. 852

(7) Each year, the auditor of state shall conduct an audit 853 of the uses of any amounts collected from taxes levied, 854 extended, or deposited under division (H) of this section and 855 shall prepare a report of the auditor of state's findings. The 856 auditor of state shall submit the report to the legislative 857 authority of the county that has levied, extended, or deposited 858 the tax, the speaker of the house of representatives, the 859 president of the senate, and the leaders of the minority parties 860 of the house of representatives and the senate. 861

(I)(1) As used in this division: 862

(a) "Convention facilities authority" has the same meaning 863 as in section 351.01 of the Revised Code. 864

Legislative Service Commission - 29 - (b) "Convention center" has the same meaning as in section 865 307.695 of the Revised Code. 866

(2) Notwithstanding any contrary provision of division (D) 867 of this section, the legislative authority of a county with a 868 population of one million two hundred thousand or more according 869 to the most recent federal decennial census or the most recent 870 annual population estimate published or released by the United 871 States census bureau at the time the resolution is adopted 872 placing the levy on the ballot, that has levied a tax under 873 division (D) of this section may, by resolution adopted by a 874 majority of the members of the legislative authority, provide 875 for the extension of such levy and may provide that the proceeds 876 of that tax, to the extent that the proceeds are no longer 877 needed for their original purpose as defined by a cooperative 878 agreement entered into under section 307.671 of the Revised Code 879 and after deducting the real and actual costs of administering 880 the tax, shall be used for paying the direct and indirect costs 881 of constructing, improving, expanding, equipping, financing, or 882 operating a convention center. The resolution shall provide for 883 the extension of the tax at a rate not to exceed the rate 884 specified in division (D) of this section for a period of time 885 determined by the legislative authority of the county, but not 886 to exceed an additional forty years. 887

(3) The legislative authority of a county with a 888 population of one million two hundred thousand or more that has 889 levied a tax under division (A)(1) of this section may, by 890 resolution adopted by a majority of the members of the 891 legislative authority, increase the rate of the tax levied by 892 such county under division (A)(1) of this section to a rate not 893 to exceed five per cent on transactions by which lodging by a 894 hotel is or is to be furnished to transient guests. 895

Legislative Service Commission - 30 - Notwithstanding any contrary provision of division (A)(1) of 896 this section, the resolution shall provide that all collections 897 resulting from the rate levied in excess of three per cent, 898 after deducting the real and actual costs of administering the 899 tax, shall be used for paying the direct and indirect costs of 900 constructing, improving, expanding, equipping, financing, or 901 operating a convention center. 902

(4) The legislative authority of a county with a 903 population of one million two hundred thousand or more that has 904 levied a tax under division (A)(1) of this section may, by 905 resolution adopted on or before July 1, 2008, by a majority of 906 the members of the legislative authority, provide that all or a 907 portion of the proceeds of the tax levied under division (A)(1) 908 of this section, after deducting the real and actual costs of 909 administering the tax and the amounts required to be returned to 910 townships and municipal corporations with respect to the first 911 three per cent levied under division (A)(1) of this section, 912 shall be used to satisfy any pledges made in connection with an 913 agreement entered into under section 307.695 of the Revised Code 914 or shall otherwise be used for paying the direct and indirect 915 costs of constructing, improving, expanding, equipping, 916 financing, or operating a convention center. 917

(5) Any amount collected from a tax levied or extended 918 under division (I) of this section may be contributed to a 919 convention facilities authority created before July 1, 2005, but 920 no amount collected from a tax levied or extended under division 921 (I) of this section may be contributed to a convention 922 facilities authority, corporation, or other entity created after 923 July 1, 2005, unless the mayor of the municipal corporation in 924 which the convention center is to be operated by that convention 925 facilities authority, corporation, or other entity has consented 926

Legislative Service Commission - 31 - to the creation of that convention facilities authority, 927 corporation, or entity. 928

(J)(1) Except as provided in division (J)(2) of this 929 section, money collected by a county and distributed under this 930 section to a convention and visitors' bureau in existence as of 931 June 30, 2013, the effective date of H.B. 59 of the 130th 932 general assembly, except for any such money pledged, as of that 933 effective date, to the payment of debt service charges on bonds, 934 notes, securities, or lease agreements, shall be used solely for 935 tourism sales, marketing and promotion, and their associated 936 costs, including, but not limited to, operational and 937 administrative costs of the bureau, sales and marketing, and 938 maintenance of the physical bureau structure. 939

(2) A convention and visitors' bureau that has entered 940 into an agreement under section 307.678 of the Revised Code may 941 use revenue it receives from a tax levied under division (A)(1) 942 of this section as described in division (E) of section 307.678 943 of the Revised Code. 944

(K) The board of county commissioners of a county with a 945 population between one hundred three thousand and one hundred 946 seven thousand according to the most recent federal decennial 947 census, by resolution adopted by a majority of the members of 948 the board within six months after September 15, 2014, the 949 effective date of H.B. 483 of the 130th general assembly, may 950 levy a tax not to exceed three per cent on transactions by which 951 a hotel is or is to be furnished to transient guests. The 952 purpose of the tax shall be to pay the costs of expanding, 953 maintaining, or operating a soldiers' memorial and the costs of 954 administering the tax. All revenue arising from the tax shall be 955 credited to one or more special funds in the county treasury and 956

Legislative Service Commission - 32 - shall be spent solely for the purposes of paying those costs. 957 The board of county commissioners shall adopt all rules 958 necessary to provide for the administration of the tax subject 959 to the same limitations on imposing penalty or interest under 960 division (A)(1) of this section. 961

As used in this division "soldiers' memorial" means a 962 memorial constructed and funded under Chapter 345. of the 963 Revised Code. 964

(L) A board of county commissioners of an eligible county, 965 by resolution adopted by a majority of the members of the board, 966 may levy an excise tax at the rate of up to three per cent on 967 transactions by which lodging by a hotel is or is to be 968 furnished to transient guests for the purpose of paying the 969 costs of permanent improvements at sites at which one or more 970 agricultural societies conduct fairs or exhibits, paying the 971 costs of maintaining or operating such permanent improvements, 972 and paying the costs of administering the tax. A resolution 973 adopted under this division shall direct the board of elections 974 to submit the question of the proposed lodging tax to the 975 electors of the county at a special election held on the date 976 specified by the board in the resolution, provided that the 977 election occurs not less than ninety days after a certified copy 978 of the resolution is transmitted to the board of elections. A 979 resolution submitted to the electors under this division shall 980 not go into effect unless it is approved by a majority of those 981 voting upon it. The resolution takes effect on the date the 982 board of county commissioners receives notification from the 983 board of elections of an affirmative vote. 984

The tax shall remain in effect for the period specified in 985 the resolution, not to exceed five years. All revenue arising 986

Legislative Service Commission - 33 - from the tax shall be credited to one or more special funds in 987 the county treasury and shall be spent solely for the purposes 988 of paying the costs of such permanent improvements and 989 maintaining or operating the improvements. Revenue allocated for 990 the use of a county agricultural society may be credited to the 991 county agricultural society fund created in section 1711.16 of 992 the Revised Code upon appropriation by the board. If revenue is 993 credited to that fund, it shall be expended only as provided in 994 that section. 995

The board of county commissioners shall adopt all rules 996 necessary to provide for the administration of the tax. The 997 rules may prescribe the time for payment of the tax, and may 998 provide for the imposition or penalty or interest, or both, for 999 late payments, provided that the penalty does not exceed ten per 1000 cent of the amount of tax due, and the rate at which interest 1001 accrues does not exceed the rate per annum prescribed in section 1002 5703.47 of the Revised Code. 1003

As used in this division, "eligible county" means a county 1004 in which a county agricultural society or independent 1005 agricultural society is organized under section 1711.01 or 1006 1711.02 of the Revised Code, provided the agricultural society 1007 owns a facility or site in the county at which an annual harness 1008 horse race is conducted where one-day attendance equals at least 1009 forty thousand attendees. 1010

(M) As used in this division, "eligible county" means a 1011 county in which a tax is levied under division (A) of this 1012 section at a rate of three per cent and whose territory includes 1013 a part of Lake Erie the shoreline of which represents at least 1014 fifty per cent of the linear length of the county's border with 1015 other counties of this state. 1016

Legislative Service Commission - 34 - The board of county commissioners of an eligible county 1017 that has entered into an agreement with a port authority in the 1018 county under section 4582.56 of the Revised Code may levy an 1019 additional lodging tax on transactions by which lodging by a 1020 hotel is or is to be furnished to transient guests for the 1021 purpose of financing lakeshore improvement projects constructed 1022 or financed by the port authority under that section. The 1023 resolution levying the tax shall specify the purpose of the tax, 1024 the rate of the tax, which shall not exceed two per cent, and 1025 the number of years the tax will be levied or that it will be 1026 levied for a continuing period of time. The tax shall be 1027 administered pursuant to the regulations adopted by the board 1028 under division (A) of this section, except that all the proceeds 1029 of the tax levied under this division shall be pledged to the 1030 payment of the costs, including debt charges, of lakeshore 1031 improvements undertaken by a port authority pursuant to the 1032 agreement under section 4582.56 of the Revised Code. No revenue 1033 from the tax may be used to pay the current expenses of the port 1034 authority. 1035

A resolution levying a tax under this division is subject 1036 to referendum under sections 305.31 to 305.41 and 305.99 of the 1037 Revised Code. 1038

(N)(1)(a) Notwithstanding division (A) of this section, 1039 the board of county commissioners, board of township trustees, 1040 or legislative authority of any county, township, or municipal 1041 corporation that levies a lodging tax on September 29, 2017, and 1042 in which any part of a tourism development district is located 1043 on or after that date shall amend the ordinance or resolution 1044 levying the tax to require either of the following: 1045

(i) In the case of a tax levied by a county, that all 1046

Legislative Service Commission - 35 - tourism development district lodging tax proceeds from that tax 1047 be used exclusively to foster and develop tourism in the tourism 1048 development district; 1049

(ii) In the case of a tax levied by a township or 1050 municipal corporation, that all tourism development district 1051 lodging tax proceeds from that tax be used exclusively to foster 1052 and develop tourism in the tourism development district. 1053

(b) Notwithstanding division (A) of this section, any 1054 ordinance or resolution levying a lodging tax adopted on or 1055 after September 29, 2017, by a county, township, or municipal 1056 corporation in which any part of a tourism development district 1057 is located on or after that date shall require that all tourism 1058 development district lodging tax proceeds from that tax be used 1059 exclusively to foster and develop tourism in the tourism 1060 development district. 1061

(c) A county shall not use any of the proceeds described 1062 in division (N)(1)(a)(i) or (N)(1)(b) of this section unless the 1063 convention and visitors' bureau operating within the county 1064 approves the manner in which such proceeds are used to foster 1065 and develop tourism in the tourism development district. Upon 1066 obtaining such approval, the county may pay such proceeds to the 1067 bureau to use for the agreed-upon purpose. 1068

A municipal corporation or township shall not use any of 1069 the proceeds described in division (N)(1)(a)(ii) or (N)(1)(b) of 1070 this section unless the convention and visitors' bureau 1071 operating within the municipal corporation or township approves 1072 the manner in which such proceeds are used to foster and develop 1073 tourism in the tourism development district. Upon obtaining such 1074 approval, the municipal corporation or township may pay such 1075 proceeds to the bureau to use for the agreed-upon purpose. 1076

Legislative Service Commission - 36 - (2)(a) Notwithstanding division (A) of this section, the 1077 board of county commissioners of an eligible county that levies 1078 a lodging tax on the effective date of the amendment of this 1079 section March 23, 2018, may amend the resolution levying that 1080 tax to require that all or a portion of the proceeds of that tax 1081 otherwise required to be spent solely to make contributions to 1082 the convention and visitors' bureau operating within the county 1083 shall be used to foster and develop tourism in a tourism 1084 development district. 1085

(b) Notwithstanding division (A) of this section, the 1086 board of county commissioners of an eligible county that adopts 1087 a resolution levying a lodging tax on or after the effective 1088 date of the amendment of this section March 23, 2018, may 1089 require that all or a portion of the proceeds of that tax 1090 otherwise required to be spent solely to make contributions to 1091 the convention and visitors' bureau operating within the county 1092 pursuant to division (A) of this section shall be used to foster 1093 and develop tourism in a tourism development district. 1094

(c) A county shall not use any of the proceeds in the 1095 manner described in division (N)(2)(a) or (b) of this section 1096 unless the convention and visitors' bureau operating within the 1097 county approves the manner in which such proceeds are used to 1098 foster and develop tourism in the tourism development district. 1099 Upon obtaining such approval, the county may pay such proceeds 1100 to the bureau to use for the agreed upon purpose. 1101

(3) As used in division (N) of this section: 1102

(a) "Tourism development district" means a district 1103 designated by a municipal corporation under section 715.014 of 1104 the Revised Code or by a township under section 503.56 of the 1105 Revised Code. 1106

Legislative Service Commission - 37 - (b) "Lodging tax" means a tax levied pursuant to this 1107 section or section 5739.08 of the Revised Code. 1108

(c) "Tourism development district lodging tax proceeds" 1109 means all proceeds of a lodging tax derived from transactions by 1110 which lodging by a hotel located in a tourism development 1111 district is or is to be provided to transient guests. 1112

(d) "Eligible county" has the same meaning as in section 1113 307.678 of the Revised Code." 1114 In line 542, delete "and" 1115

In line 543, after "1710.06" insert ", and 5739.09" 1116

The motion was ______agreed to.

Legislative Service Commission - 38 -