Bill Text: OH HB336 | 2013-2014 | 130th General Assembly | Engrossed

---

Bill Title: To create the Gaseous Fuel Vehicle Conversion Program, to allow a credit against the income or commercial activity tax for the purchase or conversion of an alternative fuel vehicle, to reduce the amount of sales tax due on the purchase or lease of a qualifying electric vehicle by up to $500, to apply the motor fuel tax to the distribution or sale of compressed natural gas, to authorize a temporary, partial motor fuel tax exemption for sales of compressed natural gas used as motor fuel, and to make an appropriation.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2014-03-27 - To Finance [HB336 Detail]

Download: Ohio-2013-HB336-Engrossed.html

---

As Passed by the House

130th General Assembly Regular Session 2013-2014

Am. H. B. No. 336

Representatives O'Brien, Hall 

Cosponsors: Representatives Stautberg, Celebrezze, Ashford, Baker, Barborak, Barnes, Beck, Bishoff, Blair, Boose, Boyd, Brown, Buchy, Burkley, Butler, Cera, Clyde, Conditt, Curtin, Damschroder, Derickson, DeVitis, Dovilla, Duffey, Fedor, Gerberry, Green, Grossman, Hackett, Hagan, C., Hagan, R., Henne, Hill, Hottinger, Johnson, Landis, Letson, Lundy, Maag, Mallory, McClain, Patmon, Patterson, Pelanda, Phillips, Ramos, Redfern, Retherford, Roegner, Rogers, Romanchuk, Ruhl, Schuring, Sheehy, Slaby, Slesnick, Smith, Stinziano, Thompson, Williams, Winburn, Amstutz, Hayes, Antonio, Anielski, Budish, Carney, Foley, Milkovich, Perales, Pillich, Rosenberger, Sears, Stebelton, Terhar Speaker Batchelder 

---

A BILL

To amend sections 5735.01, 5735.012, 5739.025,

1

5747.98, and 5751.98 and to enact sections

2

122.079, 5735.015, 5735.016, 5747.78, and 5751.55

3

of the Revised Code to create the Gaseous Fuel

4

Vehicle Conversion Program, to allow a credit

5

against the income or commercial activity tax for

6

the purchase or conversion of an alternative fuel

7

vehicle, to reduce the amount of sales tax due on

8

the purchase or lease of a qualifying electric

9

vehicle by up to $500, to apply the motor fuel tax

10

to the distribution or sale of compressed natural

11

gas, to authorize a temporary, partial motor fuel

12

tax exemption for sales of compressed natural gas

13

used as motor fuel, and to make an appropriation.

14

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

Section 1.  That sections 5735.01, 5735.012, 5739.025,	15
5747.98, and 5751.98 be amended and sections 122.079, 5735.015,	16
5735.016, 5747.78, and 5751.55 of the Revised Code be enacted to	17
read as follows:	18

Sec. 122.079.  (A) As used in this section:

19

(1) "Compressed natural gas" means a clear, odorless, and	20
noncorrosive natural gas that is compressed to a pressure of at	21
least three thousand eight hundred pounds per square inch but less	22
than four thousand five hundred pounds per square inch.	23

(2) "Gaseous fuel" means compressed natural gas, liquefied	24
natural gas, or liquid petroleum gas.	25

(3) "Incremental cost" means the excess cost associated with	26
the purchase of a vehicle originally equipped by the manufacturer	27
to operate on gaseous fuel as compared to the purchase of an	28
equivalent vehicle that operates on gasoline or diesel fuel.	29

(4) "Liquefied natural gas" means natural gas that is cooled	30
to negative two hundred sixty degrees fahrenheit and is in a	31
liquefied state.	32

(5) "Liquid petroleum gas" means a material with a vapor	33
pressure not exceeding that of commercial propane which is	34
composed predominately of the following hydrocarbons or mixtures:	35
propane, propylene, butane (normal butane or isobutane), and	36
butylene.	37

(6) "Nonprofit corporation" has the same meaning as in	38
section 1702.01 of the Revised Code.	39

(7) "Public transportation system" means a county transit	40
system operated in accordance with sections 306.01 to 306.13 of	41
the Revised Code, a regional transit authority operated in	42
accordance with sections 306.30 to 306.71 of the Revised Code, or	43
a regional transit commission operated in accordance with sections	44
306.80 to 306.90 of the Revised Code.	45

(8) "School district" means a "city school district" as	46
defined in section 3311.02 of the Revised Code, a "local school	47
district" as defined in section 3311.03 of the Revised Code, an	48
"exempted village school district" as defined in section 3311.04	49
of the Revised Code, or a "joint vocational school district" as	50
defined in section 3311.18 of the Revised Code.	51

(B) For the purpose of promoting the conversion of public	52
fleets to operate on cleaner fuels, the director of environmental	53
protection shall administer a gaseous fuel vehicle conversion	54
program under which the director may make grants to a state	55
agency, a political subdivision of the state, a school district, a	56
public transportation system, or a nonprofit corporation for the	57
conversion of a vehicle to operate on gaseous fuel or for the	58
incremental cost associated with the purchase of a vehicle	59
originally equipped by the manufacturer to operate on gaseous	60
fuel.	61

(C) The director shall adopt rules in accordance with Chapter	62
119. of the Revised Code that are necessary for the administration	63
of the gaseous fuel vehicle conversion program. The rules shall	64
establish all of the following:	65

(1) An application form and procedures governing the process	66
for applying to receive a grant under the program;	67

(2) Grant eligibility requirements;

68

(3) A maximum grant amount of five hundred thousand dollars	69
per eligible entity;	70

(4) Any other procedures, criteria, or grant terms that the	71
director determines necessary to administer the program.	72

(D) There is hereby created in the state treasury the gaseous	73
fuel vehicle conversion fund, which shall consist of money	74
transferred to the fund by the general assembly. The money in the	75
fund shall be used solely to make grants under the gaseous fuel	76
vehicle conversion program. Any interest earned from money in the	77
fund shall be used to administer the gaseous fuel vehicle	78
conversion program.	79

Sec. 5735.01.  As used in this chapter:

80

(A) "Motor vehicles" includes all vehicles, vessels,	81
watercraft, engines, machines, or mechanical contrivances which	82
are powered by internal combustion engines or motors.	83

(B) "Motor fuel" means compressed natural gas and any liquid	84
motor fuel, including, but not limited to, gasoline, diesel fuel,	85
K-1 kerosene, or any other liquid motor fuel, including, but not	86
limited to, liquid petroleum gas, or liquid natural gas, but	87
excluding substances prepackaged and sold in containers of five	88
gallons or less.	89

(C) "K-1 Kerosenekerosene" means fuel that conforms to the	90
chemical and physical standards for kerosene no. 1-K as set forth	91
in the americanAmerican society for testing and materials (ASTM)	92
designated D-3699 "standard for specification for kerosene," as	93
that standard may be modified from time to time. For purposes of	94
inspection and testing, laboratory analysis shall be conducted	95
using methods recognized by the ASTM designation D-3699.	96

(D) "Diesel fuel" means any liquid fuel capable of use in	97
discrete form or as a blend component in the operation of engines	98
of the diesel type, including transmix when mixed with diesel	99
fuel.	100

(E) "Gasoline" means any of the following:

101

(1) All products, commonly or commercially known or sold as	102
gasoline;	103

(2) Any blend stocks or additives, including alcohol, that	104
are sold for blending with gasoline, other than products typically	105
sold in containers of five gallons or less;	106

(3) Transmix when mixed with gasoline, unless certified, as	107
required by the tax commissioner, for withdrawal from terminals	108
for reprocessing at refineries;	109

(4) Alcohol that is offered for sale or sold for use as, or	110
commonly and commercially used as, a fuel for internal combustion	111
engines.	112

Gasoline does not include diesel fuel, commercial or	113
industrial napthas or solvents manufactured, imported, received,	114
stored, distributed, sold, or used exclusively for purposes other	115
than as a motor fuel for a motor vehicle or vessel. The blending	116
of any of the products listed in the preceding sentence,	117
regardless of name or characteristics, is conclusively presumed to	118
have been done to produce gasoline, unless the product obtained by	119
the blending is entirely incapable for use as fuel to operate a	120
motor vehicle. An additive, blend stock, or alcohol is presumed to	121
be sold for blending unless a certification is obtained as	122
required by the tax commissioner.	123

(F) "Public highways" means lands and lots over which the	124
public, either as user or owner, generally has a right to pass,	125
even though the same are closed temporarily by the authorities for	126
the purpose of construction, reconstruction, maintenance, or	127
repair.	128

(G) "Waters within the boundaries of this state" means all	129
streams, lakes, ponds, marshes, water courses, and all other	130
bodies of surface water, natural or artificial, which are situated	131
wholly or partially within this state or within its jurisdiction,	132
except private impounded bodies of water.	133

(H) "Person" includes individuals, partnerships, firms,	134
associations, corporations, receivers, trustees in bankruptcy,	135
estates, joint-stock companies, joint ventures, the state and its	136
political subdivisions, and any combination of persons of any	137
form.	138

(I)(1) "Motor fuel dealer" means any person who satisfies any	139
of the following:	140

(a) The person imports from another state or foreign country	141
or acquires motor fuel by any means into a terminal in this state;	142

(b) The person imports motor fuel from another state or	143
foreign country in bulk lot vehicles for subsequent sale and	144
distribution in this state from bulk lot vehicles;	145

(c) The person refines motor fuel in this state;

146

(d) The person acquires motor fuel from a motor fuel dealer	147
for subsequent sale and distribution by that person in this state	148
from bulk lot vehicles;	149

(e) The person possesses an unrevoked permissive motor fuel	150
dealer's license.	151

(2) Any person who obtains dyed diesel fuel for use other	152
than the operation of motor vehicles upon the public highways or	153
upon waters within the boundaries of this state, but later uses	154
that motor fuel for the operation of motor vehicles upon the	155
public highways or upon waters within the boundaries of this	156
state, is deemed a motor fuel dealer as regards any unpaid motor	157
fuel taxes levied on the motor fuel so used.	158

(J) As used in sections 5735.05, 5735.25, 5735.29, and	159
5735.30 of the Revised Code only:	160

(1) With respect to gasoline, "received" or "receipt" shall	161
be construed as follows:	162

(a) Gasoline produced at a refinery in this state or	163
delivered to a terminal in this state is deemed received when it	164
is disbursed through a loading rack at that refinery or terminal;	165

(b) Except as provided in division (J)(1)(a) of this section,	166
gasoline imported into this state or purchased or otherwise	167
acquired in this state by any person is deemed received within	168
this state by that person when the gasoline is withdrawn from the	169
container in which it was transported;	170

(c) Gasoline delivered or disbursed by any means from a	171
terminal directly to another terminal is not deemed received.	172

(2) With respect to motor fuel other than gasoline,	173
"received" or "receipt" means distributed or sold for use or used	174
to generate power for the operation of motor vehicles upon the	175
public highways or upon waters within the boundaries of this	176
state. All diesel fuel that is not dyed diesel fuel, regardless of	177
its use, shall be considered as used to generate power for the	178
operation of motor vehicles upon the public highways or upon	179
waters within the boundaries of this state when the fuel is sold	180
or distributed to a person other than a licensed motor fuel dealer	181
or to a person licensed under section 5735.026 of the Revised	182
Code.	183

(K) Motor fuel used for the operation of licensed motor	184
vehicles employed in the maintenance, construction, or repair of	185
public highways is deemed to be used for the operation of motor	186
vehicles upon the public highways.	187

(L) "Licensed motor fuel dealer" means any dealer possessing	188
an unrevoked motor fuel dealer's license issued by the tax	189
commissioner as provided in section 5735.02 of the Revised Code.	190

(M) "Licensed retail dealer" means any retail dealer	191
possessing an unrevoked retail dealer's license issued by the tax	192
commissioner as provided in section 5735.022 of the Revised Code.	193

(N) "Cents per gallon rate" means the amount computed by the	194
tax commissioner under section 5735.011 of the Revised Code that	195
is used to determine that portion of the tax levied by section	196
5735.05 of the Revised Code that is computed in the manner	197
prescribed by division (B)(2) of section 5735.06 of the Revised	198
Code and that is applicable for the period that begins on the	199
first day of July following the date on which the commissioner	200
makes the computation.	201

(O) "Retail dealer" means any person that sells or	202
distributes motor fuel at a retail service station located in this	203
state.	204

(P) "Retail service station" means a location from which	205
motor fuel is sold to the general public and is dispensed or	206
pumped directly into motor vehicle fuel tanks for consumption.	207

(Q) "Transit bus" means a motor vehicle that is operated for	208
public transit or paratransit service on a regular and continuing	209
basis within the state by or for a county, a municipal	210
corporation, a county transit board pursuant to sections 306.01 to	211
306.13 of the Revised Code, a regional transit authority pursuant	212
to sections 306.30 to 306.54 of the Revised Code, or a regional	213
transit commission pursuant to sections 306.80 to 306.90 of the	214
Revised Code. Public transit or paratransit service may include	215
fixed route, demand-responsive, or subscription bus service	216
transportation, but does not include shared-ride taxi service,	217
carpools, vanpools, jitney service, school bus transportation, or	218
charter or sightseeing services.	219

(R) "Export" means motor fuel delivered outside this state.	220
Motor fuel delivered outside this state by or for the seller	221
constitutes an export by the seller. Motor fuel delivered outside	222
this state by or for the purchaser constitutes an export by the	223
purchaser.	224

(S) "Import" means motor fuel delivered into this state from	225
outside this state. Motor fuel delivered into this state from	226
outside this state by or for the seller constitutes an import by	227
the seller. Motor fuel delivered into this state from outside this	228
state by or for the purchaser constitutes an import by the	229
purchaser.	230

(T) "Terminal" means a motor fuel storage or distribution	231
facility that is supplied by pipeline or marine vessel.	232

(U) "Consumer" means a buyer of motor fuel for purposes other	233
than resale in any form.	234

(V) "Bulk lot vehicle" means railroad tank cars, transport	235
tank trucks and tank wagons with a capacity of at least 1,400	236
gallons.	237

(W) "Licensed permissive motor fuel dealer" means any person	238
possessing an unrevoked permissive motor fuel dealer's license	239
issued by the tax commissioner under section 5735.021 of the	240
Revised Code.	241

(X) "Licensed terminal operator" means any person possessing	242
an unrevoked terminal operator's license issued by the tax	243
commissioner under section 5735.026 of the Revised Code.	244

(Y) "Licensed exporter" means any person possessing an	245
unrevoked exporter's license issued by the tax commissioner under	246
section 5735.026 of the Revised Code.	247

(Z) "Dyed diesel fuel" means any diesel fuel dyed pursuant to	248
regulations issued by the internal revenue service or a rule	249
promulgated by the tax commissioner.	250

(AA) "Gross gallons" means U.S. gallons without temperature	251
or barometric adjustments.	252

(BB) "Net gallons" means U.S. gallons with a temperature	253
adjustment to sixty degrees fahrenheit.	254

Sec. 5735.012.  Amounts of liquid motor fuel reported under	255
this chapter shall be measured in gross gallons, except that	256
amounts reported for terminal to terminal transactions shall be	257
measured in net gallons and amounts reported for terminal to Ohio	258
licensed dealer transactions shall be measured in both net gallons	259
and gross gallons. Amounts of compressed natural gas shall be	260
measured in gallon equivalents as described in section 5735.015 of	261
the Revised Code.	262

Sec. 5735.015.  For the purposes of this chapter, the	263
following amount of compressed natural gas shall be the equivalent	264
of one gallon of motor fuel:	265

(A) For compressed natural gas that is received through a	266
dispenser capable of providing a measurement in pounds, five and	267
sixty-six one-hundredths pounds of compressed natural gas;	268

(B) For compressed natural gas that is not received as	269
provided in division (A) of this section, one hundred twenty-six	270
and sixty-seven one-hundredths cubic feet of compressed natural	271
gas, or the amount of compressed natural gas that has a lower	272
heating value of one hundred fourteen thousand one hundred British	273
thermal units.	274

Sec. 5735.016. (A) Notwithstanding any other provision of	275
this chapter, the total combined rate of tax imposed under this	276
chapter upon the receipt of compressed natural gas received on or	277
after the first day of the first month after the effective date of	278
the enactment of this section and before the first day of the	279
sixty-first month after that effective date shall be the	280
following:	281

(1) For compressed natural gas received on or after the first	282
day of the first month after that effective date and before the	283
first day of the thirty-seventh month after that effective date,	284
seven cents per gallon;	285

(2) For compressed natural gas received on or after the first	286
day of the thirty-seventh month after that effective date and	287
before the first day of the sixty-first month after that effective	288
date, fourteen cents per gallon.	289

(B) All receipts from taxes imposed at the rates described in	290
division (A) of this section shall be distributed as follows:	291

(1) Seventeen twenty-eighths shall be distributed in the same	292
manner as required for receipts from the tax levied by section	293
5735.05 of the Revised Code.	294

(2) Eight twenty-eighths shall be distributed in the same	295
manner as required for receipts from the tax levied by section	296
5735.29 of the Revised Code.	297

(3) Two twenty-eighths shall be distributed in the same	298
manner as required for receipts from the tax levied by section	299
5735.25 of the Revised Code.	300

(4) One twenty-eighth shall be distributed in the same manner	301
as required for receipts from the tax levied by section 5735.30 of	302
the Revised Code.	303

Sec. 5739.025.  As used in this section, "local tax" means a	304
tax imposed pursuant to section 5739.021, 5739.023, 5739.026,	305
5741.021, 5741.022, or 5741.023 of the Revised Code.	306

(A) The taxes levied by sections 5739.02 and 5741.02 of the	307
Revised Code shall be collected as follows:	308

(1) On and after July 1, 2003, and on or before June 30,	309
2005, in accordance with the following schedule:	310

If the price		The amount of			311
is at least		But not more than		the tax is			312
	$ .01		$ .15		No tax		313
	.16		.16		1¢		314
	.17		.33		2¢		315
	.34		.50		3¢		316
	.51		.66		4¢		317
	.67		.83		5¢		318
	.84		1.00		6¢		319

If the price exceeds one dollar, the tax is six cents on each	320
one dollar. If the price exceeds one dollar or a multiple thereof	321
by not more than seventeen cents, the amount of tax is six cents	322
for each one dollar plus one cent. If the price exceeds one dollar	323
or a multiple thereof by more than seventeen cents, the amount of	324
tax is six cents for each one dollar plus the amount of tax for	325
prices eighteen cents through ninety-nine cents in accordance with	326
the schedule above.	327

(2) On and after July 1, 2005, and on and before December 31,	328
2005, in accordance with the following schedule:	329

	If the price		But not		The amount			330
	is at least		more than		of the tax is			331

	$ .01		$ .15		No tax			332
	.16		.18		1¢			333
	.19		.36		2¢			334
	.37		.54		3¢			335
	.55		.72		4¢			336
	.73		.90		5¢			337
	.91		1.09		6¢			338
	1.10		1.27		7¢			339
	1.28		1.46		8¢			340
	1.47		1.64		9¢			341
	1.65		1.82		10¢			342
	1.83		2.00		11¢			343

If the price exceeds two dollars, the tax is eleven cents on	344
each two dollars. If the price exceeds two dollars or a multiple	345
thereof by not more than eighteen cents, the amount of tax is	346
eleven cents for each two dollars plus one cent. If the price	347
exceeds two dollars or a multiple thereof by more than eighteen	348
cents, the amount of tax is eleven cents for each two dollars plus	349
the amount of tax for prices nineteen cents through one dollar and	350
ninety-nine cents in accordance with the schedule above.	351

(B) On and after July 1, 2003, and on and before June 30,	352
2005, the combined taxes levied by sections 5739.02 and 5741.02	353
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021,	354
5741.022, and 5741.023 of the Revised Code shall be collected in	355
accordance with the following schedules:	356

(1) When the combined rate of state and local tax is six and	357
one-fourth per cent:	358

If the price		The amount of			359
is at least		But not more than		the tax is			360
	$ .01		$ .15		No tax		361
	.16		.16		1¢		362
	.17		.32		2¢		363
	.33		.48		3¢		364
	.49		.64		4¢		365
	.65		.80		5¢		366
	.81		.96		6¢		367
	.97		1.12		7¢		368
	1.13		1.28		8¢		369
	1.29		1.44		9¢		370
	1.45		1.60		10¢		371
	1.61		1.76		11¢		372
	1.77		1.92		12¢		373
	1.93		2.08		13¢		374
	2.09		2.24		14¢		375
	2.25		2.40		15¢		376
	2.41		2.56		16¢		377
	2.57		2.72		17¢		378
	2.73		2.88		18¢		379
	2.89		3.04		19¢		380
	3.05		3.20		20¢		381
	3.21		3.36		21¢		382
	3.37		3.52		22¢		383
	3.53		3.68		23¢		384
	3.69		3.84		24¢		385
	3.85		4.00		25¢		386

If the price exceeds four dollars, the tax is twenty-five	387
cents on each four dollars. If the price exceeds four dollars or a	388
multiple thereof by not more than sixteen cents, the amount of tax	389
is twenty-five cents for each four dollars plus one cent. If the	390
price exceeds four dollars or a multiple thereof by more than	391
sixteen cents, the amount of tax is twenty-five cents for each	392
four dollars plus the amount of tax for prices seventeen cents	393
through three dollars and ninety-nine cents in accordance with the	394
schedule above.	395

(2) When the combined rate of state and local tax is six and	396
one-half per cent:	397

If the price		The amount of			398
is at least		But not more than		the tax is			399
	$ .01		$ .15		No tax		400
	.16		.30		2¢		401
	.31		.46		3¢		402
	.47		.61		4¢		403
	.62		.76		5¢		404
	.77		.92		6¢		405
	.93		1.07		7¢		406
	1.08		1.23		8¢		407
	1.24		1.38		9¢		408
	1.39		1.53		10¢		409
	1.54		1.69		11¢		410
	1.70		1.84		12¢		411
	1.85		2.00		13¢		412

If the price exceeds two dollars, the tax is thirteen cents	413
on each two dollars. If the price exceeds two dollars or a	414
multiple thereof by not more than fifteen cents, the amount of tax	415
is thirteen cents for each two dollars plus one cent. If the price	416
exceeds two dollars or a multiple thereof by more than fifteen	417
cents, the amount of tax is thirteen cents for each two dollars	418
plus the amount of tax for prices sixteen cents through one dollar	419
and ninety-nine cents in accordance with the schedule above.	420

(3) When the combined rate of state and local tax is six and	421
three-fourths per cent:	422

If the price		The amount of			423
is at least		But not more than		the tax is			424
	$ .01		$ .15		No tax		425
	.16		.29		2¢		426
	.30		.44		3¢		427
	.45		.59		4¢		428
	.60		.74		5¢		429
	.75		.88		6¢		430
	.89		1.03		7¢		431
	1.04		1.18		8¢		432
	1.19		1.33		9¢		433
	1.34		1.48		10¢		434
	1.49		1.62		11¢		435
	1.63		1.77		12¢		436
	1.78		1.92		13¢		437
	1.93		2.07		14¢		438
	2.08		2.22		15¢		439
	2.23		2.37		16¢		440
	2.38		2.51		17¢		441
	2.52		2.66		18¢		442
	2.67		2.81		19¢		443
	2.82		2.96		20¢		444
	2.97		3.11		21¢		445
	3.12		3.25		22¢		446
	3.26		3.40		23¢		447
	3.41		3.55		24¢		448
	3.56		3.70		25¢		449
	3.71		3.85		26¢		450
	3.86		4.00		27¢		451

If the price exceeds four dollars, the tax is twenty-seven	452
cents on each four dollars. If the price exceeds four dollars or a	453
multiple thereof by not more than fourteen cents, the amount of	454
tax is twenty-seven cents for each four dollars plus one cent. If	455
the price exceeds four dollars or a multiple thereof by more than	456
fourteen but by not more than twenty-nine cents, the amount of tax	457
is twenty-seven cents for each four dollars plus two cents. If the	458
price exceeds four dollars or a multiple thereof by more than	459
twenty-nine cents the amount of tax is twenty-seven cents for each	460
four dollars plus the amount of tax for prices thirty cents	461
through three dollars and ninety-nine cents in accordance with the	462
schedule above.	463

(4) When the combined rate of state and local tax is seven	464
per cent:	465

If the price		The amount of			466
is at least		But not more than		the tax is			467
	$ .01		$ .15		No tax		468
	.16		.28		2¢		469
	.29		.42		3¢		470
	.43		.57		4¢		471
	.58		.71		5¢		472
	.72		.85		6¢		473
	.86		1.00		7¢		474

If the price exceeds one dollar, the tax is seven cents on	475
each one dollar. If the price exceeds one dollar or a multiple	476
thereof by not more than fifteen cents, the amount of tax is seven	477
cents for each one dollar plus one cent. If the price exceeds one	478
dollar or a multiple thereof by more than fifteen cents, the	479
amount of tax is seven cents for each one dollar plus the amount	480
of tax for prices sixteen cents through ninety-nine cents in	481
accordance with the schedule above.	482

(5) When the combined rate of state and local tax is seven	483
and one-fourth per cent:	484

If the price		The amount of			485
is at least		But not more than		the tax is			486
	$ .01		$ .15		No tax		487
	.16		.27		2¢		488
	.28		.41		3¢		489
	.42		.55		4¢		490
	.56		.68		5¢		491
	.69		.82		6¢		492
	.83		.96		7¢		493
	.97		1.10		8¢		494
	1.11		1.24		9¢		495
	1.25		1.37		10¢		496
	1.38		1.51		11¢		497
	1.52		1.65		12¢		498
	1.66		1.79		13¢		499
	1.80		1.93		14¢		500
	1.94		2.06		15¢		501
	2.07		2.20		16¢		502
	2.21		2.34		17¢		503
	2.35		2.48		18¢		504
	2.49		2.62		19¢		505
	2.63		2.75		20¢		506
	2.76		2.89		21¢		507
	2.90		3.03		22¢		508
	3.04		3.17		23¢		509
	3.18		3.31		24¢		510
	3.32		3.44		25¢		511
	3.45		3.58		26¢		512
	3.59		3.72		27¢		513
	3.73		3.86		28¢		514
	3.87		4.00		29¢		515

If the price exceeds four dollars, the tax is twenty-nine	516
cents on each four dollars. If the price exceeds four dollars or a	517
multiple thereof by not more than thirteen cents, the amount of	518
tax is twenty-nine cents for each four dollars plus one cent. If	519
the price exceeds four dollars or a multiple thereof by more than	520
thirteen cents but by not more than twenty-seven cents, the amount	521
of tax is twenty-nine cents for each four dollars plus two cents.	522
If the price exceeds four dollars or a multiple thereof by more	523
than twenty-seven cents, the amount of tax is twenty-nine cents	524
for each four dollars plus the amount of tax for prices	525
twenty-eight cents through three dollars and ninety-nine cents in	526
accordance with the schedule above.	527

(6) When the combined rate of state and local tax is seven	528
and one-half per cent:	529

If the price		The amount of			530
is at least		But not more than		the tax is			531
	$ .01		$ .15		No tax		532
	.16		.26		2¢		533
	.27		.40		3¢		534
	.41		.53		4¢		535
	.54		.65		5¢		536
	.66		.80		6¢		537
	.81		.93		7¢		538
	.94		1.06		8¢		539
	1.07		1.20		9¢		540
	1.21		1.33		10¢		541
	1.34		1.46		11¢		542
	1.47		1.60		12¢		543
	1.61		1.73		13¢		544
	1.74		1.86		14¢		545
	1.87		2.00		15¢		546

If the price exceeds two dollars, the tax is fifteen cents on	547
each two dollars. If the price exceeds two dollars or a multiple	548
thereof by not more than fifteen cents, the amount of tax is	549
fifteen cents for each two dollars plus one cent. If the price	550
exceeds two dollars or a multiple thereof by more than fifteen	551
cents, the amount of tax is fifteen cents for each two dollars	552
plus the amount of tax for prices sixteen cents through one dollar	553
and ninety-nine cents in accordance with the schedule above.	554

(7) When the combined rate of state and local tax is seven	555
and three-fourths per cent:	556

If the price		The amount of			557
is at least		But not more than		the tax is			558
	$ .01		$ .15		No tax		559
	.16		.25		2¢		560
	.26		.38		3¢		561
	.39		.51		4¢		562
	.52		.64		5¢		563
	.65		.77		6¢		564
	.78		.90		7¢		565
	.91		1.03		8¢		566
	1.04		1.16		9¢		567
	1.17		1.29		10¢		568
	1.30		1.41		11¢		569
	1.42		1.54		12¢		570
	1.55		1.67		13¢		571
	1.68		1.80		14¢		572
	1.81		1.93		15¢		573
	1.94		2.06		16¢		574
	2.07		2.19		17¢		575
	2.20		2.32		18¢		576
	2.33		2.45		19¢		577
	2.46		2.58		20¢		578
	2.59		2.70		21¢		579
	2.71		2.83		22¢		580
	2.84		2.96		23¢		581
	2.97		3.09		24¢		582
	3.10		3.22		25¢		583
	3.23		3.35		26¢		584
	3.36		3.48		27¢		585
	3.49		3.61		28¢		586
	3.62		3.74		29¢		587
	3.75		3.87		30¢		588
	3.88		4.00		31¢		589

If the price exceeds four dollars, the tax is thirty-one	590
cents on each four dollars. If the price exceeds four dollars or a	591
multiple thereof by not more than twelve cents, the amount of tax	592
is thirty-one cents for each four dollars plus one cent. If the	593
price exceeds four dollars or a multiple thereof by more than	594
twelve cents but by not more than twenty-five cents, the amount of	595
tax is thirty-one cents for each four dollars plus two cents. If	596
the price exceeds four dollars or a multiple thereof by more than	597
twenty-five cents, the amount of tax is thirty-one cents for each	598
four dollars plus the amount of tax for prices twenty-six cents	599
through three dollars and ninety-nine cents in accordance with the	600
schedule above.	601

(8) When the combined rate of state and local tax is eight	602
per cent:	603

If the price		The amount of			604
is at least		But not more than		the tax is			605
	$ .01		$ .15		No tax		606
	.16		.25		2¢		607
	.26		.37		3¢		608
	.38		.50		4¢		609
	.51		.62		5¢		610
	.63		.75		6¢		611
	.76		.87		7¢		612
	.88		1.00		8¢		613

If the price exceeds one dollar, the tax is eight cents on	614
each one dollar. If the price exceeds one dollar or a multiple	615
thereof by not more than twelve cents, the amount of tax is eight	616
cents for each one dollar plus one cent. If the price exceeds one	617
dollar or a multiple thereof by more than twelve cents but not	618
more than twenty-five cents, the amount of tax is eight cents for	619
each one dollar plus two cents. If the price exceeds one dollar or	620
a multiple thereof by more than twenty-five cents, the amount of	621
tax is eight cents for each one dollar plus the amount of tax for	622
prices twenty-six cents through ninety-nine cents in accordance	623
with the schedule above.	624

(9) When the combined rate of state and local tax is eight	625
and one-fourth per cent:	626

If the price		The amount of			627
is at least		But not more than		the tax is			628
	$ .01		$ .15		No tax		629
	.16		.24		2¢		630
	.25		.36		3¢		631
	.37		.48		4¢		632
	.49		.60		5¢		633
	.61		.72		6¢		634
	.73		.84		7¢		635
	.85		.96		8¢		636
	.97		1.09		9¢		637
	1.10		1.21		10¢		638
	1.22		1.33		11¢		639
	1.34		1.45		12¢		640
	1.46		1.57		13¢		641
	1.58		1.69		14¢		642
	1.70		1.81		15¢		643
	1.82		1.93		16¢		644
	1.94		2.06		17¢		645
	2.07		2.18		18¢		646
	2.19		2.30		19¢		647
	2.31		2.42		20¢		648
	2.43		2.54		21¢		649
	2.55		2.66		22¢		650
	2.67		2.78		23¢		651
	2.79		2.90		24¢		652
	2.91		3.03		25¢		653
	3.04		3.15		26¢		654
	3.16		3.27		27¢		655
	3.28		3.39		28¢		656
	3.40		3.51		29¢		657
	3.52		3.63		30¢		658
	3.64		3.75		31¢		659
	3.76		3.87		32¢		660
	3.88		4.00		33¢		661

If the price exceeds four dollars, the tax is thirty-three	662
cents on each four dollars. If the price exceeds four dollars or a	663
multiple thereof by not more than eleven cents, the amount of tax	664
is thirty-three cents for each four dollars plus one cent. If the	665
price exceeds four dollars or a multiple thereof by more than	666
eleven cents but by not more than twenty-four cents, the amount of	667
tax is thirty-three cents for each four dollars plus two cents. If	668
the price exceeds four dollars or a multiple thereof by more than	669
twenty-four cents, the amount of tax is thirty-three cents for	670
each four dollars plus the amount of tax for prices twenty-six	671
cents through three dollars and ninety-nine cents in accordance	672
with the schedule above.	673

(10) When the combined rate of state and local tax is eight	674
and one-half per cent:	675

If the price		The amount of			676
is at least		But not more than		the tax is			677
	$ .01		$ .15		No tax		678
	.16		.23		2¢		679
	.24		.35		3¢		680
	.36		.47		4¢		681
	.48		.58		5¢		682
	.59		.70		6¢		683
	.71		.82		7¢		684
	.83		.94		8¢		685
	.95		1.05		9¢		686
	1.06		1.17		10¢		687
	1.18		1.29		11¢		688
	1.30		1.41		12¢		689
	1.42		1.52		13¢		690
	1.53		1.64		14¢		691
	1.65		1.76		15¢		692
	1.77		1.88		16¢		693
	1.89		2.00		17¢		694

If the price exceeds two dollars, the tax is seventeen cents	695
on each two dollars. If the price exceeds two dollars or a	696
multiple thereof by not more than eleven cents, the amount of tax	697
is seventeen cents for each two dollars plus one cent. If the	698
price exceeds two dollars or a multiple thereof by more than	699
eleven cents but by not more than twenty-three cents, the amount	700
of tax is seventeen cents for each two dollars plus two cents. If	701
the price exceeds two dollars or a multiple thereof by more than	702
twenty-three cents, the amount of tax is seventeen cents for each	703
two dollars plus the amount of tax for prices twenty-four cents	704
through one dollar and ninety-nine cents in accordance with the	705
schedule above.	706

(11) When the combined rate of state and local tax is eight	707
and three-fourths per cent:	708

If the price		The amount of			709
is at least		But not more than		the tax is			710
	$ .01		$ .15		No tax		711
	.16		.22		2¢		712
	.23		.34		3¢		713
	.35		.45		4¢		714
	.46		.57		5¢		715
	.58		.68		6¢		716
	.69		.80		7¢		717
	.81		.91		8¢		718
	.92		1.02		9¢		719
	1.03		1.14		10¢		720
	1.15		1.25		11¢		721
	1.26		1.37		12¢		722
	1.38		1.48		13¢		723
	1.49		1.60		14¢		724
	1.61		1.71		15¢		725
	1.72		1.82		16¢		726
	1.83		1.94		17¢		727
	1.95		2.05		18¢		728
	2.06		2.17		19¢		729
	2.18		2.28		20¢		730
	2.29		2.40		21¢		731
	2.41		2.51		22¢		732
	2.52		2.62		23¢		733
	2.63		2.74		24¢		734
	2.75		2.85		25¢		735
	2.86		2.97		26¢		736
	2.98		3.08		27¢		737
	3.09		3.20		28¢		738
	3.21		3.31		29¢		739
	3.32		3.42		30¢		740
	3.43		3.54		31¢		741
	3.55		3.65		32¢		742
	3.66		3.77		33¢		743
	3.78		3.88		34¢		744
	3.89		4.00		35¢		745

If the price exceeds four dollars, the tax is thirty-five	746
cents on each four dollars. If the price exceeds four dollars or a	747
multiple thereof by not more than eleven cents, the amount of tax	748
is thirty-five cents for each four dollars plus one cent. If the	749
price exceeds four dollars or a multiple thereof by more than	750
eleven cents but by not more than twenty-two cents, the amount of	751
tax is thirty-five cents for each four dollars plus two cents. If	752
the price exceeds four dollars or a multiple thereof by more than	753
twenty-two cents, the amount of tax is thirty-five cents for each	754
four dollars plus the amount of tax for prices twenty-three cents	755
through three dollars and ninety-nine cents in accordance with the	756
schedule above.	757

(12) When the combined rate of state and local tax is nine	758
per cent:	759

If the price		The amount of			760
is at least		But not more than		the tax is			761
	$ .01		$ .15		No tax		762
	.16		.22		2¢		763
	.23		.33		3¢		764
	.34		.44		4¢		765
	.45		.55		5¢		766
	.56		.66		6¢		767
	.67		.77		7¢		768
	.78		.88		8¢		769
	.89		1.00		9¢		770

If the price exceeds one dollar, the tax is nine cents on	771
each one dollar. If the price exceeds one dollar or a multiple	772
thereof by not more than eleven cents, the amount of tax is nine	773
cents for each one dollar plus one cent. If the price exceeds one	774
dollar or a multiple thereof by more than eleven cents but by not	775
more than twenty-two cents, the amount of tax is nine cents for	776
each one dollar plus two cents. If the price exceeds one dollar or	777
a multiple thereof by more than twenty-two cents, the amount of	778
tax is nine cents for each one dollar plus the amount of tax for	779
prices twenty-three cents through ninety-nine cents in accordance	780
with the schedule above.	781

(C) On and after July 1, 2005, and on and before December 31,	782
2005, the combined taxes levied by sections 5739.02 and 5741.02	783
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021,	784
5741.022, and 5741.023 of the Revised Code shall be collected in	785
accordance with the following schedules:	786

(1) When the total rate of local tax is one-fourth per cent:

787

	If the price		But not		The amount			788
	is at least		more than		of the tax is			789

	$ .01		$ .15		No tax			790
	.16		.17		1¢			791
	.18		.34		2¢			792
	.35		.52		3¢			793
	.53		.69		4¢			794
	.70		.86		5¢			795
	.87		1.04		6¢			796
	1.05		1.21		7¢			797
	1.22		1.39		8¢			798
	1.40		1.56		9¢			799
	1.57		1.73		10¢			800
	1.74		1.91		11¢			801
	1.92		2.08		12¢			802
	2.09		2.26		13¢			803
	2.27		2.43		14¢			804
	2.44		2.60		15¢			805
	2.61		2.78		16¢			806
	2.79		2.95		17¢			807
	2.96		3.13		18¢			808
	3.14		3.30		19¢			809
	3.31		3.47		20¢			810
	3.48		3.65		21¢			811
	3.66		3.82		22¢			812
	3.83		4.00		23¢			813

If the price exceeds four dollars, the tax is twenty-three	814
cents on each four dollars. If the price exceeds four dollars or a	815
multiple thereof by not more than seventeen cents, the amount of	816
tax is twenty-three cents for each four dollars plus one cent. If	817
the price exceeds four dollars or a multiple thereof by more than	818
seventeen cents, the amount of tax is twenty-three cents for each	819
four dollars plus the amount of tax for prices eighteen cents	820
through three dollars and ninety-nine cents in accordance with the	821
schedule above.	822

(2) When the combined rate of local tax is one-half per cent:

823

	If the price		But not		The amount			824
	is at least		more than		of the tax is			825

	$ .01		$ .15		No tax			826
	.16		.17		1¢			827
	.18		.34		2¢			828
	.35		.50		3¢			829
	.51		.67		4¢			830
	.68		.83		5¢			831
	.84		1.00		6¢			832

If the price exceeds one dollar, the tax is six cents on each	833
one dollar. If the price exceeds one dollar or a multiple thereof	834
by not more than seventeen cents, the amount of tax is six cents	835
for each one dollar plus one cent. If the price exceeds one dollar	836
or a multiple thereof by more than seventeen cents, the amount of	837
tax is six cents for each one dollar plus the amount of tax for	838
prices eighteen cents through ninety-nine cents in accordance with	839
the schedule above.	840

(3) When the combined rate of local tax is three-fourths per	841
cent:	842

	If the price		But not		The amount			843
	is at least		more than		of the tax is			844

	$ .01		$ .15		No tax			845
	.16		.16		1¢			846
	.17		.32		2¢			847
	.33		.48		3¢			848
	.49		.64		4¢			849
	.65		.80		5¢			850
	.81		.96		6¢			851
	.97		1.12		7¢			852
	1.13		1.28		8¢			853
	1.29		1.44		9¢			854
	1.45		1.60		10¢			855
	1.61		1.76		11¢			856
	1.77		1.92		12¢			857
	1.93		2.08		13¢			858
	2.09		2.24		14¢			859
	2.25		2.40		15¢			860
	2.41		2.56		16¢			861
	2.57		2.72		17¢			862
	2.73		2.88		18¢			863
	2.89		3.04		19¢			864
	3.05		3.20		20¢			865
	3.21		3.36		21¢			866
	3.37		3.52		22¢			867
	3.53		3.68		23¢			868
	3.69		3.84		24¢			869
	3.85		4.00		25¢			870

If the price exceeds four dollars, the tax is twenty-five	871
cents on each four dollars. If the price exceeds four dollars or a	872
multiple thereof by not more than sixteen cents, the amount of tax	873
is twenty-five cents for each four dollars plus one cent. If the	874
price exceeds four dollars or a multiple thereof by more than	875
sixteen cents, the amount of tax is twenty-five cents for each	876
four dollars plus the amount of tax for prices seventeen cents	877
through three dollars and ninety-nine cents in accordance with the	878
schedule above.	879

(4) When the combined rate of local tax is one per cent:

880

	If the price		But not		The amount			881
	is at least		more than		of the tax is			882

	$ .01		$ .15		No tax			883
	.16		.30		2¢			884
	.31		.46		3¢			885
	.47		.61		4¢			886
	.62		.76		5¢			887
	.77		.92		6¢			888
	.93		1.07		7¢			889
	1.08		1.23		8¢			890
	1.24		1.38		9¢			891
	1.39		1.53		10¢			892
	1.54		1.69		11¢			893
	1.70		1.84		12¢			894
	1.85		2.00		13¢			895

If the price exceeds two dollars, the tax is thirteen cents	896
on each two dollars. If the price exceeds two dollars or a	897
multiple thereof by not more than fifteen cents, the amount of tax	898
is thirteen cents for each two dollars plus one cent. If the price	899
exceeds two dollars or a multiple thereof by more than fifteen	900
cents, the amount of tax is thirteen cents for each two dollars	901
plus the amount of tax for prices sixteen cents through one dollar	902
and ninety-nine cents in accordance with the schedule above.	903

(5) When the combined rate of local tax is one and one-fourth	904
per cent:	905

	If the price		But not		The amount			906
	is at least		more than		of the tax is			907

	$ .01		$ .15		No tax			908
	.16		.29		2¢			909
	.30		.44		3¢			910
	.45		.59		4¢			911
	.60		.74		5¢			912
	.75		.88		6¢			913
	.89		1.03		7¢			914
	1.04		1.18		8¢			915
	1.19		1.33		9¢			916
	1.34		1.48		10¢			917
	1.49		1.62		11¢			918
	1.63		1.77		12¢			919
	1.78		1.92		13¢			920
	1.93		2.07		14¢			921
	2.08		2.22		15¢			922
	2.23		2.37		16¢			923
	2.38		2.51		17¢			924
	2.52		2.66		18¢			925
	2.67		2.81		19¢			926
	2.82		2.96		20¢			927
	2.97		3.11		21¢			928
	3.12		3.25		22¢			929
	3.26		3.40		23¢			930
	3.41		3.55		24¢			931
	3.56		3.70		25¢			932
	3.71		3.85		26¢			933
	3.86		4.00		27¢			934

If the price exceeds four dollars, the tax is twenty-seven	935
cents on each four dollars. If the price exceeds four dollars or a	936
multiple thereof by not more than fourteen cents, the amount of	937
tax is twenty-seven cents for each four dollars plus one cent. If	938
the price exceeds four dollars or a multiple thereof by more than	939
fourteen but by not more than twenty-nine cents, the amount of tax	940
is twenty-seven cents for each four dollars plus two cents. If the	941
price exceeds four dollars or a multiple thereof by more than	942
twenty-nine cents the amount of tax is twenty-seven cents for each	943
four dollars plus the amount of tax for prices thirty cents	944
through three dollars and ninety-nine cents in accordance with the	945
schedule above.	946

(6) When the combined rate of local tax is one and one-half	947
per cent:	948

	If the price		But not		The amount			949
	is at least		more than		of the tax is			950

	$ .01		$ .15		No tax			951
	.16		.28		2¢			952
	.29		.42		3¢			953
	.43		.57		4¢			954
	.58		.71		5¢			955
	.72		.85		6¢			956
	.86		1.00		7¢			957

If the price exceeds one dollar, the tax is seven cents on	958
each one dollar. If the price exceeds one dollar or a multiple	959
thereof by not more than fifteen cents, the amount of tax is seven	960
cents for each one dollar plus one cent. If the price exceeds one	961
dollar or a multiple thereof by more than fifteen cents, the	962
amount of tax is seven cents for each one dollar plus the amount	963
of tax for prices sixteen cents through ninety-nine cents in	964
accordance with the schedule above.	965

(7) When the combined rate of local tax is one and	966
three-fourths per cent:	967

	If the price		But not		The amount			968
	is at least		more than		of the tax is			969

	$ .01		$ .15		No tax			970
	.16		.27		2¢			971
	.28		.41		3¢			972
	.42		.55		4¢			973
	.56		.68		5¢			974
	.69		.82		6¢			975
	.83		.96		7¢			976
	.97		1.10		8¢			977
	1.11		1.24		9¢			978
	1.25		1.37		10¢			979
	1.38		1.51		11¢			980
	1.52		1.65		12¢			981
	1.66		1.79		13¢			982
	1.80		1.93		14¢			983
	1.94		2.06		15¢			984
	2.07		2.20		16¢			985
	2.21		2.34		17¢			986
	2.35		2.48		18¢			987
	2.49		2.62		19¢			988
	2.63		2.75		20¢			989
	2.76		2.89		21¢			990
	2.90		3.03		22¢			991
	3.04		3.17		23¢			992
	3.18		3.31		24¢			993
	3.32		3.44		25¢			994
	3.45		3.58		26¢			995
	3.59		3.72		27¢			996
	3.73		3.86		28¢			997
	3.87		4.00		29¢			998

If the price exceeds four dollars, the tax is twenty-nine	999
cents on each four dollars. If the price exceeds four dollars or a	1000
multiple thereof by not more than thirteen cents, the amount of	1001
tax is twenty-nine cents for each four dollars plus one cent. If	1002
the price exceeds four dollars or a multiple thereof by more than	1003
thirteen cents but by not more than twenty-seven cents, the amount	1004
of tax is twenty-nine cents for each four dollars plus two cents.	1005
If the price exceeds four dollars or a multiple thereof by more	1006
than twenty-seven cents, the amount of tax is twenty-nine cents	1007
for each four dollars plus the amount of tax for prices	1008
twenty-eight cents through three dollars and ninety-nine cents in	1009
accordance with the schedule above.	1010

(8) When the combined rate of local tax is two per cent:

1011

	If the price		But not		The amount			1012
	is at least		more than		of the tax is			1013

	$ .01		$ .15		No tax			1014
	.16		.26		2¢			1015
	.27		.40		3¢			1016
	.41		.53		4¢			1017
	.54		.65		5¢			1018
	.66		.80		6¢			1019
	.81		.93		7¢			1020
	.94		1.06		8¢			1021
	1.07		1.20		9¢			1022
	1.21		1.33		10¢			1023
	1.34		1.46		11¢			1024
	1.47		1.60		12¢			1025
	1.61		1.73		13¢			1026
	1.74		1.86		14¢			1027
	1.87		2.00		15¢			1028

If the price exceeds two dollars, the tax is fifteen cents on	1029
each two dollars. If the price exceeds two dollars or a multiple	1030
thereof by not more than fifteen cents, the amount of tax is	1031
fifteen cents for each two dollars plus one cent. If the price	1032
exceeds two dollars or a multiple thereof by more than fifteen	1033
cents, the amount of tax is fifteen cents for each two dollars	1034
plus the amount of tax for prices sixteen cents through one dollar	1035
and ninety-nine cents in accordance with the schedule above.	1036

(9) When the combined rate of local tax is two and one-fourth	1037
per cent:	1038

	If the price		But not		The amount			1039
	is at least		more than		of the tax is			1040

	$ .01		$ .15		No tax			1041
	.16		.25		2¢			1042
	.26		.38		3¢			1043
	.39		.51		4¢			1044
	.52		.64		5¢			1045
	.65		.77		6¢			1046
	.78		.90		7¢			1047
	.91		1.03		8¢			1048
	1.04		1.16		9¢			1049
	1.17		1.29		10¢			1050
	1.30		1.41		11¢			1051
	1.42		1.54		12¢			1052
	1.55		1.67		13¢			1053
	1.68		1.80		14¢			1054
	1.81		1.93		15¢			1055
	1.94		2.06		16¢			1056
	2.07		2.19		17¢			1057
	2.20		2.32		18¢			1058
	2.33		2.45		19¢			1059
	2.46		2.58		20¢			1060
	2.59		2.70		21¢			1061
	2.71		2.83		22¢			1062
	2.84		2.96		23¢			1063
	2.97		3.09		24¢			1064
	3.10		3.22		25¢			1065
	3.23		3.35		26¢			1066
	3.36		3.48		27¢			1067
	3.49		3.61		28¢			1068
	3.62		3.74		29¢			1069
	3.75		3.87		30¢			1070
	3.88		4.00		31¢			1071

If the price exceeds four dollars, the tax is thirty-one	1072
cents on each four dollars. If the price exceeds four dollars or a	1073
multiple thereof by not more than twelve cents, the amount of tax	1074
is thirty-one cents for each four dollars plus one cent. If the	1075
price exceeds four dollars or a multiple thereof by more than	1076
twelve cents but not more than twenty-five cents, the amount of	1077
tax is thirty-one cents for each four dollars plus two cents. If	1078
the price exceeds four dollars or a multiple thereof by more than	1079
twenty-five cents, the amount of tax is thirty-one cents for each	1080
four dollars plus the amount of tax for prices twenty-six cents	1081
through three dollars and ninety-nine cents in accordance with the	1082
schedule above.	1083

(10) When the combined rate of local tax is two and one-half	1084
per cent:	1085

	If the price		But not		The amount			1086
	is at least		more than		of the tax is			1087

	$ .01		$ .15		No tax			1088
	.16		.25		2¢			1089
	.26		.37		3¢			1090
	.38		.50		4¢			1091
	.51		.62		5¢			1092
	.63		.75		6¢			1093
	.76		.87		7¢			1094
	.88		1.00		8¢			1095

If the price exceeds one dollar, the tax is eight cents on	1096
each one dollar. If the price exceeds one dollar or a multiple	1097
thereof by not more than twelve cents, the amount of tax is eight	1098
cents for each one dollar plus one cent. If the price exceeds one	1099
dollar or a multiple thereof by more than twelve cents but not	1100
more than twenty-five cents, the amount of tax is eight cents for	1101
each one dollar plus two cents. If the price exceeds one dollar or	1102
a multiple thereof by more than twenty-five cents, the amount of	1103
tax is eight cents for each one dollar plus the amount of tax for	1104
prices twenty-six cents through ninety-nine cents in accordance	1105
with the schedule above.	1106

(11) When the combined rate of local tax is two and	1107
three-fourths per cent:	1108

	If the price		But not		The amount			1109
	is at least		more than		of the tax is			1110

	$ .01		$ .15		No tax			1111
	.16		.24		2¢			1112
	.25		.36		3¢			1113
	.37		.48		4¢			1114
	.49		.60		5¢			1115
	.61		.72		6¢			1116
	.73		.84		7¢			1117
	.85		.96		8¢			1118
	.97		1.09		9¢			1119
	1.10		1.21		10¢			1120
	1.22		1.33		11¢			1121
	1.34		1.45		12¢			1122
	1.46		1.57		13¢			1123
	1.58		1.69		14¢			1124
	1.70		1.81		15¢			1125
	1.82		1.93		16¢			1126
	1.94		2.06		17¢			1127
	2.07		2.18		18¢			1128
	2.19		2.30		19¢			1129
	2.31		2.42		20¢			1130
	2.43		2.54		21¢			1131
	2.55		2.66		22¢			1132
	2.67		2.78		23¢			1133
	2.79		2.90		24¢			1134
	2.91		3.03		25¢			1135
	3.04		3.15		26¢			1136
	3.16		3.27		27¢			1137
	3.28		3.39		28¢			1138
	3.40		3.51		29¢			1139
	3.52		3.63		30¢			1140
	3.64		3.75		31¢			1141
	3.76		3.87		32¢			1142
	3.88		4.00		33¢			1143

If the price exceeds four dollars, the tax is thirty-three	1144
cents on each four dollars. If the price exceeds four dollars or a	1145
multiple thereof by not more than eleven cents, the amount of tax	1146
is thirty-three cents for each four dollars plus one cent. If the	1147
price exceeds four dollars or a multiple thereof by more than	1148
eleven cents but not more than twenty-four cents, the amount of	1149
tax is thirty-three cents for each four dollars plus two cents. If	1150
the price exceeds four dollars or a multiple thereof by more than	1151
twenty-four cents, the amount of tax is thirty-three cents for	1152
each four dollars plus the amount of tax for prices twenty-six	1153
cents through three dollars and ninety-nine cents in accordance	1154
with the schedule above.	1155

(12) When the combined rate of local tax is three per cent:

1156

	If the price		But not		The amount			1157
	is at least		more than		of the tax is			1158

	$ .01		$ .15		No tax			1159
	.16		.23		2¢			1160
	.24		.35		3¢			1161
	.36		.47		4¢			1162
	.48		.58		5¢			1163
	.59		.70		6¢			1164
	.71		.82		7¢			1165
	.83		.94		8¢			1166
	.95		1.05		9¢			1167
	1.06		1.17		10¢			1168
	1.18		1.29		11¢			1169
	1.30		1.41		12¢			1170
	1.42		1.52		13¢			1171
	1.53		1.64		14¢			1172
	1.65		1.76		15¢			1173
	1.77		1.88		16¢			1174
	1.89		2.00		17¢			1175

If the price exceeds two dollars, the tax is seventeen cents	1176
on each two dollars. If the price exceeds two dollars or a	1177
multiple thereof by not more than eleven cents, the amount of tax	1178
is seventeen cents for each two dollars plus one cent. If the	1179
price exceeds two dollars or a multiple thereof by more than	1180
eleven cents but not more than twenty-three cents, the amount of	1181
tax is seventeen cents for each two dollars plus two cents. If the	1182
price exceeds two dollars or a multiple thereof by more than	1183
twenty-three cents, the amount of tax is seventeen cents for each	1184
two dollars plus the amount of tax for prices twenty-four cents	1185
through one dollar and ninety-nine cents in accordance with the	1186
schedule above.	1187

(D) In lieu of collecting the tax pursuant to the schedules	1188
set forth in divisions (A), (B), and (C) of this section, a vendor	1189
may compute the tax on each sale as follows:	1190

(1) On sales of fifteen cents or less, no tax shall apply.

1191

(2) On sales in excess of fifteen cents, multiply the price	1192
by the aggregate rate of taxes in effect under sections 5739.02	1193
and 5741.02 and sections 5739.021, 5739.023, 5739.026, 5741.021,	1194
5741.022, and 5741.023 of the Revised Code. The computation shall	1195
be carried out to six decimal places. If the result is a	1196
fractional amount of a cent, the calculated tax shall be increased	1197
to the next highest cent and that amount shall be collected by the	1198
vendor.	1199

(E) On and after January 1, 2006, a vendor shall compute the	1200
tax on each sale by multiplying the price by the aggregate rate of	1201
taxes in effect under sections 5739.02 and 5741.02, and sections	1202
5739.021, 5739.023, 5739.026, 5741.021, 5741.022, and 5741.023 of	1203
the Revised Code. The computation shall be carried out to three	1204
decimal places. If the result is a fractional amount of a cent,	1205
the calculated tax shall be rounded to a whole cent using a method	1206
that rounds up to the next cent whenever the third decimal place	1207
is greater than four. A vendor may elect to compute the tax due on	1208
a transaction on an item or an invoice basis.	1209

(F) In auditing a vendor, the tax commissioner shall consider	1210
the method prescribed by this section that was used by the vendor	1211
in determining and collecting the tax due under this chapter on	1212
taxable transactions. If the vendor correctly collects and remits	1213
the tax due under this chapter in accordance with the schedules in	1214
divisions (A), (B), and (C) of this section or in accordance with	1215
the computation prescribed in division (D) or (E) of this section,	1216
the commissioner shall not assess any additional tax on those	1217
transactions.	1218

(G)(1) With respect to a sale of a fractional ownership	1219
program aircraft used primarily in a fractional aircraft ownership	1220
program, including all accessories attached to such aircraft, the	1221
tax shall be calculated pursuant to divisions (A) to (E) of this	1222
section, provided that the tax commissioner shall modify those	1223
calculations so that the maximum tax on each program aircraft is	1224
eight hundred dollars. In the case of a sale of a fractional	1225
interest that is less than one hundred per cent of the program	1226
aircraft, the tax charged on the transaction shall be eight	1227
hundred dollars multiplied by a fraction, the numerator of which	1228
is the percentage of ownership or possession in the aircraft being	1229
purchased in the transaction, and the denominator of which is one	1230
hundred per cent.	1231

(2) Notwithstanding any other provision of law to the	1232
contrary, the tax calculated under division (G)(1) of this section	1233
and paid with respect to the sale of a fractional ownership	1234
program aircraft used primarily in a fractional aircraft ownership	1235
program shall be credited to the general revenue fund.	1236

(H)(1) As used in this division, "qualified plug-in electric	1237
drive vehicle" means a four-wheeled vehicle that meets all of the	1238
following requirements:	1239

(a) The manufacturer made the vehicle primarily for use on	1240
public streets, roads, and highways and the vehicle has not been	1241
modified from original manufacturer specifications.	1242

(b) The vehicle has a maximum speed capability equal to or	1243
greater than fifty-five miles per hour.	1244

(c) The vehicle is propelled to a significant extent by an	1245
electric motor that draws electricity from a battery that has a	1246
capacity of at least four kilowatt-hours and that is capable of	1247
being recharged from an external source of electricity.	1248

(d) The vehicle is registered in this state for operation on	1249
public highways.	1250

(e) The consumer purchased or leased the vehicle for personal	1251
use or for use in business and not for resale before January 1,	1252
2015.	1253

(f) The consumer purchased or leased the vehicle in	1254
accordance with any laws or regulations governing the purchase or	1255
lease of alternative fuel or electric vehicles applicable at the	1256
time of sale or lease.	1257

(2)(a) Subject to the limitation in division (H)(2)(b) of	1258
this section, with respect to the sale or lease of a qualified	1259
plug-in electric drive vehicle, the amount of tax due under this	1260
section shall equal the amount of tax calculated pursuant to	1261
divisions (A) to (E) of this section subtracted by five hundred	1262
dollars, provided that if the result of that calculation is less	1263
than or equal to zero, no tax is due.	1264

(b) If the consumer is an individual purchasing the vehicle	1265
primarily for personal use, the partial exemption provided in	1266
division (H)(2)(a) of this section applies to the purchase or	1267
lease of only one qualified plug-in electric drive vehicle by that	1268
individual in a calendar year. If the consumer is a business	1269
purchasing the vehicle for use in the business, the partial	1270
exemption applies to the purchase or lease of only ten qualified	1271
plug-in electric drive vehicles by that business in a calendar	1272
year.	1273

Sec. 5747.78.  (A) As used in this section:

1274

(1) "Alternative fuel" means compressed natural gas, liquid	1275
natural gas, or liquid petroleum gas.	1276

(2) "Alternative fuel vehicle" means a motor vehicle that is	1277
registered in this state for operation on public highways and that	1278
is propelled by a motor that runs on alternative fuel.	1279
"Alternative fuel vehicle" includes a bi-fueled or dual-fueled	1280
vehicle with a motor that can run on both alternative fuel and on	1281
gasoline or diesel fuel.	1282

(3) "New alternative fuel vehicle" means an alternative fuel	1283
vehicle that meets all of the following criteria:	1284

(a) The taxpayer purchased the vehicle from an original	1285
equipment manufacturer, automobile retailer, or after-market	1286
conversion facility.	1287

(b) The taxpayer was the first person to purchase the vehicle	1288
for personal use or for use in business and not for resale.	1289

(c) The alternative fuel technology used in the vehicle has	1290
received a compliance designation or been certified by the United	1291
States environmental protection agency for new or intermediate	1292
use.	1293

(d) If the vehicle is propelled by a motor that runs on	1294
compressed natural gas, at least five years remain until the date	1295
established by the manufacturer of the compressed natural gas tank	1296
as the end-of-life date for the tank.	1297

(4) "Traditional fuel vehicle" means a motor vehicle that is	1298
registered in this state for operation on public highways and that	1299
is propelled by gasoline or diesel fuel.	1300

(5) "Adjusted purchase price" means the portion of the	1301
purchase price of a new alternative fuel vehicle that is	1302
attributable to the parts and equipment used for the storage of	1303
alternative fuel, the delivery of alternative fuel to the motor,	1304
and the exhaust of gases from the combustion of alternative fuel.	1305

(6) "Conversion parts and equipment" shall not include parts	1306
and equipment that have previously been used to modify or retrofit	1307
another traditional fuel vehicle.	1308

(B) A nonrefundable credit may be claimed against the tax	1309
imposed by section 5747.02 of the Revised Code by a taxpayer that,	1310
on or after the effective date of the enactment of this section	1311
and before the first day of the sixty-first month after that	1312
effective date, purchases a new alternative fuel vehicle or	1313
converts a traditional fuel vehicle into an alternative fuel	1314
vehicle. The amount of the credit shall equal the lesser of fifty	1315
per cent of the adjusted purchase price of the new alternative	1316
fuel vehicle or of the cost of the conversion parts and equipment,	1317
as applicable, or one of the following amounts:	1318

(1) For the purchase or conversion of an alternative fuel	1319
vehicle with a gross vehicle rating of eight thousand five hundred	1320
pounds or less, five thousand dollars;	1321

(2) For the purchase or conversion of an alternative fuel	1322
vehicle with a gross vehicle rating equal to or less than ten	1323
thousand pounds, but more than eight thousand five hundred pounds,	1324
ten thousand dollars;	1325

(3) For the purchase or conversion of an alternative fuel	1326
vehicle with a gross vehicle rating of more than ten thousand	1327
pounds, twenty-five thousand dollars.	1328

The taxpayer shall claim the credit for the taxable year in	1329
which the taxpayer purchases the new alternative fuel vehicle or	1330
the conversion parts and equipment.	1331

(C) The taxpayer shall claim a credit allowed under this	1332
section in the order required by section 5747.98 of the Revised	1333
Code. The credit, to the extent it exceeds the taxpayer's tax	1334
liability for a taxable year after allowing for any other credits	1335
that precede the credit under that section, may be carried forward	1336
to the next succeeding taxable year or years, but the amount of	1337
the excess credit claimed for any taxable year shall be deducted	1338
from the balance carried forward to the next taxable year.	1339

(D) Not more than one credit shall be allowed under this	1340
section or section 5751.55 of the Revised Code on the basis of the	1341
same alternative fuel vehicle or same conversion parts and	1342
equipment.	1343

(E) A taxpayer that is an equity investor in a pass-through	1344
entity that purchases a new alternative fuel vehicle or converts a	1345
traditional fuel vehicle into an alternative fuel vehicle within	1346
the time period prescribed in division (B) of this section may	1347
claim the taxpayer's distributive or proportionate share of the	1348
credit for the taxpayer's taxable year that includes the last day	1349
of the entity's taxable year in which the vehicle or conversion	1350
parts and equipment were purchased.	1351

(F) The tax commissioner may promulgate any rules necessary	1352
for the administration of this section.	1353

Sec. 5747.98.  (A) To provide a uniform procedure for	1354
calculating the amount of tax due under section 5747.02 of the	1355
Revised Code, a taxpayer shall claim any credits to which the	1356
taxpayer is entitled in the following order:	1357

(1) The retirement income credit under division (B) of	1358
section 5747.055 of the Revised Code;	1359

(2) The senior citizen credit under division (C) of section	1360
5747.05 of the Revised Code;	1361

(3) The lump sum distribution credit under division (D) of	1362
section 5747.05 of the Revised Code;	1363

(4) The dependent care credit under section 5747.054 of the	1364
Revised Code;	1365

(5) The lump sum retirement income credit under division (C)	1366
of section 5747.055 of the Revised Code;	1367

(6) The lump sum retirement income credit under division (D)	1368
of section 5747.055 of the Revised Code;	1369

(7) The lump sum retirement income credit under division (E)	1370
of section 5747.055 of the Revised Code;	1371

(8) The low-income credit under section 5747.056 of the	1372
Revised Code;	1373

(9) The credit for displaced workers who pay for job training	1374
under section 5747.27 of the Revised Code;	1375

(10) The campaign contribution credit under section 5747.29	1376
of the Revised Code;	1377

(11) The twenty-dollar personal exemption credit under	1378
section 5747.022 of the Revised Code;	1379

(12) The joint filing credit under division (G) of section	1380
5747.05 of the Revised Code;	1381

(13) The nonresident credit under division (A) of section	1382
5747.05 of the Revised Code;	1383

(14) The credit for a resident's out-of-state income under	1384
division (B) of section 5747.05 of the Revised Code;	1385

(15) The credit for employers that enter into agreements with	1386
child day-care centers under section 5747.34 of the Revised Code;	1387

(16) The credit for employers that reimburse employee child	1388
care expenses under section 5747.36 of the Revised Code;	1389

(17) The credit for adoption of a minor child under section	1390
5747.37 of the Revised Code;	1391

(18) The credit for purchases of lights and reflectors under	1392
section 5747.38 of the Revised Code;	1393

(19) The nonrefundable job retention credit under division	1394
(B) of section 5747.058 of the Revised Code;	1395

(20) The credit for selling alternative fuel under section	1396
5747.77 of the Revised Code;	1397

(21) The second credit for purchases of new manufacturing	1398
machinery and equipment and the credit for using Ohio coal under	1399
section 5747.31 of the Revised Code;	1400

(22) The job training credit under section 5747.39 of the	1401
Revised Code;	1402

(23) The enterprise zone credit under section 5709.66 of the	1403
Revised Code;	1404

(24) The credit for the eligible costs associated with a	1405
voluntary action under section 5747.32 of the Revised Code;	1406

(25) The credit for employers that establish on-site child	1407
day-care centers under section 5747.35 of the Revised Code;	1408

(26) The ethanol plant investment credit under section	1409
5747.75 of the Revised Code;	1410

(27) The credit for purchases of qualifying grape production	1411
property under section 5747.28 of the Revised Code;	1412

(28) The small business investment credit under section	1413
5747.81 of the Revised Code;	1414

(29) The credit for research and development and technology	1415
transfer investors under section 5747.33 of the Revised Code;	1416

(30) The enterprise zone credits under section 5709.65 of the	1417
Revised Code;	1418

(31) The research and development credit under section	1419
5747.331 of the Revised CodeThe nonrefundable credit for the	1420
purchase or conversion of an alternative fuel vehicle under	1421
section 5747.78 of the Revised Code;	1422

(32) The credit for rehabilitating a historic building under	1423
section 5747.76 of the Revised Code;	1424

(33) The refundable credit for rehabilitating a historic	1425
building under section 5747.76 of the Revised Code;	1426

(34) The refundable jobs creation credit or job retention	1427
credit under division (A) of section 5747.058 of the Revised Code;	1428

(35) The refundable credit for taxes paid by a qualifying	1429
entity granted under section 5747.059 of the Revised Code;	1430

(36) The refundable credits for taxes paid by a qualifying	1431
pass-through entity granted under division (J) of section 5747.08	1432
of the Revised Code;	1433

(37) The refundable credit under section 5747.80 of the	1434
Revised Code for losses on loans made to the Ohio venture capital	1435
program under sections 150.01 to 150.10 of the Revised Code;	1436

(38) The refundable motion picture production credit under	1437
section 5747.66 of the Revised Code.	1438

(39) The refundable credit for financial institution taxes	1439
paid by a pass-through entity granted under section 5747.65 of the	1440
Revised Code.	1441

(B) For any credit, except the refundable credits enumerated	1442
in this section and the credit granted under division (I) of	1443
section 5747.08 of the Revised Code, the amount of the credit for	1444
a taxable year shall not exceed the tax due after allowing for any	1445
other credit that precedes it in the order required under this	1446
section. Any excess amount of a particular credit may be carried	1447
forward if authorized under the section creating that credit.	1448
Nothing in this chapter shall be construed to allow a taxpayer to	1449
claim, directly or indirectly, a credit more than once for a	1450
taxable year.	1451

Sec. 5751.55.  (A) As used in this section, "alternative	1452
fuel," "alternative fuel vehicle," "new alternative fuel vehicle,"	1453
"traditional fuel vehicle," "adjusted purchase price," and	1454
"conversion parts and equipment" have the same meanings as in	1455
section 5747.78 of the Revised Code.	1456

(B) A nonrefundable credit may be claimed against the tax	1457
imposed by section 5751.02 of the Revised Code by a taxpayer that,	1458
on or after the effective date of the enactment of this section by	1459
this act and before the first day of the sixty-first month after	1460
that effective date, purchases a new alternative fuel vehicle or	1461
converts a traditional fuel vehicle into an alternative fuel	1462
vehicle. The amount of the credit shall equal the lesser of fifty	1463
per cent of the adjusted purchase price of the new alternative	1464
fuel vehicle or of the cost of the conversion parts and equipment,	1465
as applicable, or one of the following amounts:	1466

(1) For the purchase or conversion of an alternative fuel	1467
vehicle with a gross vehicle rating of eight thousand five hundred	1468
pounds or less, five thousand dollars;	1469

(2) For the purchase or conversion of an alternative fuel	1470
vehicle with a gross vehicle rating equal to or less than ten	1471
thousand pounds, but more than eight thousand five hundred pounds,	1472
ten thousand dollars;	1473

(3) For the purchase or conversion of an alternative fuel	1474
vehicle with a gross vehicle rating of more than ten thousand	1475
pounds, twenty-five thousand dollars.	1476

The taxpayer shall claim the credit for the tax period in	1477
which the taxpayer purchases the new alternative fuel vehicle or	1478
the conversion parts and equipment.	1479

(C) The taxpayer shall claim a credit allowed under this	1480
section in the order required by section 5751.98 of the Revised	1481
Code. The credit, to the extent it exceeds the taxpayer's tax	1482
liability for a tax period after allowing for any other credits	1483
that precede the credit under that section, may be carried forward	1484
to the next succeeding tax period or periods, but the amount of	1485
the excess credit claimed for any tax period shall be deducted	1486
from the balance carried forward to the next tax period.	1487

(D) Not more than one credit shall be allowed under this	1488
section or section 5747.78 of the Revised Code on the basis of the	1489
same alternative fuel vehicle or same conversion parts and	1490
equipment.	1491

(E) The tax commissioner may promulgate any rules necessary	1492
for the administration of this section.	1493

Sec. 5751.98.  (A) To provide a uniform procedure for	1494
calculating the amount of tax due under this chapter, a taxpayer	1495
shall claim any credits to which it is entitled in the following	1496
order:	1497

(1) The nonrefundable jobs retention credit under division	1498
(B) of section 5751.50 of the Revised Code;	1499

(2) The nonrefundable credit for qualified research expenses	1500
under division (B) of section 5751.51 of the Revised Code;	1501

(3) The nonrefundable credit for a borrower's qualified	1502
research and development loan payments under division (B) of	1503
section 5751.52 of the Revised Code;	1504

(4) The nonrefundable credit for calendar years 2010 to 2029	1505
for unused net operating losses under division (B) of section	1506
5751.53 of the Revised Code;	1507

(5) The nonrefundable credit for the purchase or conversion	1508
of an alternative fuel vehicle under section 5751.55 of the	1509
Revised Code;	1510

(6) The refundable motion picture production credit under	1511
section 5751.54 of the Revised Code;	1512

(6)(7) The refundable jobs creation credit or job retention	1513
credit under division (A) of section 5751.50 of the Revised Code;	1514

(7)(8) The refundable credit for calendar year 2030 for	1515
unused net operating losses under division (C) of section 5751.53	1516
of the Revised Code.	1517

(B) For any credit except the refundable credits enumerated	1518
in this section, the amount of the credit for a tax period shall	1519
not exceed the tax due after allowing for any other credit that	1520
precedes it in the order required under this section. Any excess	1521
amount of a particular credit may be carried forward if authorized	1522
under the section creating the credit.	1523

Section 2.  That existing sections 5735.01, 5735.012,	1524
5739.025, 5747.98, and 5751.98 of the Revised Code are hereby	1525
repealed.	1526

Section 3.  The amendment or enactment by this act of	1527
sections 5735.01, 5735.012, 5735.015, and 5739.025 of the Revised	1528
Code applies on and after the first day of the first month after	1529
the effective date of this act.	1530

Section 4.  All items in this section are hereby appropriated	1531
as designated out of any moneys in the state treasury to the	1532
credit of the designated fund. For all appropriations made in this	1533
act, those in the first column are for fiscal year 2014 and those	1534
in the second column are for fiscal year 2015. The appropriations	1535
made in this act are in addition to any other appropriations made	1536
for the FY 2014-FY 2015 biennium.	1537

Appropriations

EPA ENVIRONMENTAL PROTECTION AGENCY	1538

State Special Revenue Fund Group	1539

5NP0	715695		Gaseous Fuel Vehicle Conversion Program		$	16,000,000		$	16,000,000		1540
TOTAL SSR State Special Revenue Fund Group					$	16,000,000		$	16,000,000		1541
TOTAL ALL BUDGET FUND GROUPS					$	16,000,000		$	16,000,000		1542

GASEOUS FUEL VEHICLE CONVERSION PROGRAM

1543

The foregoing appropriation item 715695, Gaseous Fuel Vehicle	1544
Conversion Program, shall be used to fund the gaseous fuel vehicle	1545
conversion program established in section 122.079 of the Revised	1546
Code.	1547

It is the intent of the General Assembly to appropriate	1548
$16,000,000 in each fiscal year of the biennium ending June 30,	1549
2017, and in the first fiscal year of the biennium ending June 30,	1550
2019, for the Gaseous Fuel Vehicle Conversion Fund appropriation	1551
item 715695, Gaseous Fuel Vehicle Conversion Program, for the	1552
purposes of the program established in section 122.079 of the	1553
Revised Code.	1554

Section 5.  TRANSFERS TO THE GASEOUS FUEL VEHICLE CONVERSION	1555
FUND	1556

On the effective date of this section, or as soon as possible	1557
thereafter, the Director of Budget and Management shall transfer	1558
$16,000,000 cash from the General Revenue Fund to the Gaseous Fuel	1559
Vehicle Conversion Fund (Fund 5NP0).	1560

On July 1, 2014, or as soon as possible thereafter, the	1561
Director of Budget and Management shall transfer $16,000,000 cash	1562
from the General Revenue Fund to Fund 5NP0.	1563

Section 6.  Within the limits set forth in this act, the	1564
Director of Budget and Management shall establish accounts	1565
indicating the source and amount of funds for each appropriation	1566
made in this act, and shall determine the form and manner in which	1567
appropriation accounts shall be maintained. Expenditures from	1568
appropriations contained in this act shall be accounted for as	1569
though made in the main appropriations act of the 130th General	1570
Assembly.	1571

The appropriations made in this act are subject to all	1572
provisions of the main appropriations act of the 130th General	1573
Assembly that are generally applicable to such appropriations.	1574

Section 7.  Section 5747.98 of the Revised Code is presented	1575
in this act as a composite of the section as amended by both Am.	1576
Sub. H.B. 386 and Am. Sub. H.B. 510 of the 129th General Assembly.	1577
The General Assembly, applying the principle stated in division	1578
(B) of section 1.52 of the Revised Code that amendments are to be	1579
harmonized if reasonably capable of simultaneous operation, finds	1580
that the composite is the resulting version of the section in	1581
effect prior to the effective date of the section as presented in	1582
this act.	1583