2006 Ohio Revised Code - 5739.12. Monthly and semiannual return by vendor, payments; prompt payment discount.

§ 5739.12. Monthly and semiannual return by vendor, payments; prompt payment discount.
 

(A)  Each person who has or is required to have a vendor's license, on or before the twenty-third day of each month, shall make and file a return for the preceding month, on forms prescribed by the tax commissioner, and shall pay the tax shown on the return to be due. The commissioner may require a vendor that operates from multiple locations or has multiple vendor's licenses to report all tax liabilities on one consolidated return. The return shall show the amount of tax due from the vendor to the state for the period covered by the return and such other information as the commissioner deems necessary for the proper administration of this chapter. The commissioner may extend the time for making and filing returns and paying the tax, and may require that the return for the last month of any annual or semiannual period, as determined by the commissioner, be a reconciliation return detailing the vendor's sales activity for the preceding annual or semiannual period. The reconciliation return shall be filed by the last day of the month following the last month of the annual or semiannual period. The commissioner may remit all or any part of amounts or penalties that may become due under this chapter and may adopt rules relating thereto. Such return shall be filed by mailing it to the tax commissioner, together with payment of the amount of tax shown to be due thereon after deduction of any discount provided for under this section. Remittance shall be made payable to the treasurer of state. The return shall be considered filed when received by the tax commissioner, and the payment shall be considered made when received by the tax commissioner or when credited to an account designated by the treasurer of state or the tax commissioner. 

(B)  If the return is filed and the amount of tax shown thereon to be due is paid on or before the date such return is required to be filed, the vendor shall be entitled to the following discount: 

(1) On and after July 1, 2005, and on and before June 30, 2007, nine-tenths of one per cent of the amount shown to be due on the return; 

(2) On and after July 1, 2007, three-fourths of one per cent of the amount shown to be due on the return. 

A vendor that has selected a certified service provider as its agent shall not be entitled to the discount. Amounts paid to the clerk of courts pursuant to section 4505.06 of the Revised Code shall be subject to the applicable discount. The discount shall be in consideration for prompt payment to the clerk of courts and for other services performed by the vendor in the collection of the tax. 

(C) (1)  Upon application to the commissioner, a vendor who is required to file monthly returns may be relieved of the requirement to report and pay the actual tax due, provided that the vendor agrees to remit to the tax commissioner payment of not less than an amount determined by the commissioner to be the average monthly tax liability of the vendor, based upon a review of the returns or other information pertaining to such vendor for a period of not less than six months nor more than two years immediately preceding the filing of the application. Vendors who agree to the above conditions shall make and file an annual or semiannual reconciliation return, as prescribed by the commissioner. The reconciliation return shall be filed by mailing or delivering it to the tax commissioner, together with payment of the amount of tax shown to be due thereon after deduction of any discount provided in this section. Remittance shall be made payable to the treasurer of state. Failure of a vendor to comply with any of the above conditions may result in immediate reinstatement of the requirement of reporting and paying the actual tax liability on each monthly return, and the commissioner may at the commissioner's discretion deny the vendor the right to report and pay based upon the average monthly liability for a period not to exceed two years. The amount ascertained by the commissioner to be the average monthly tax liability of a vendor may be adjusted, based upon a review of the returns or other information pertaining to the vendor for a period of not less than six months nor more than two years preceding such adjustment. 

(2) The commissioner may authorize vendors whose tax liability is not such as to merit monthly returns, as ascertained by the commissioner upon the basis of administrative costs to the state, to make and file returns at less frequent intervals. When returns are filed at less frequent intervals in accordance with such authorization, the vendor shall be allowed the discount provided in this section in consideration for prompt payment with the return, provided the return is filed together with payment of the amount of tax shown to be due thereon, at the time specified by the commissioner, but a vendor that has selected a certified service provider as its agent shall not be entitled to the discount. 

(D)  Any vendor who fails to file a return or pay the full amount of the tax shown on the return to be due under this section and the rules of the commissioner may, for each such return the vendor fails to file or each such tax the vendor fails to pay in full as shown on the return within the period prescribed by this section and the rules of the commissioner, be required to forfeit and pay into the state treasury an additional charge not exceeding fifty dollars or ten per cent of the tax required to be paid for the reporting period, whichever is greater, as revenue arising from the tax imposed by this chapter, and such sum may be collected by assessment in the manner provided in section 5739.13 of the Revised Code. The commissioner may remit all or a portion of the additional charge and may adopt rules relating to the imposition and remission of the additional charge. 

(E)  If the amount required to be collected by a vendor from consumers is in excess of the applicable percentage of the vendor's receipts from sales that are taxable under section 5739.02 of the Revised Code, or in the case of sales subject to a tax levied pursuant to section 5739.021 [5739.02.1], 5739.023 [5739.02.3], or 5739.026 [5739.02.6] of the Revised Code, in excess of the percentage equal to the aggregate rate of such taxes and the tax levied by section 5739.02 of the Revised Code, such excess shall be remitted along with the remittance of the amount of tax due under section 5739.10 of the Revised Code. 

(F)  The commissioner, if the commissioner deems it necessary in order to insure the payment of the tax imposed by this chapter, may require returns and payments to be made for other than monthly periods. The returns shall be signed by the vendor or the vendor's authorized agent. 

(G)  Any vendor required to file a return and pay the tax under this section, whose total payment equals or exceeds the amount shown in division (A) of section 5739.122 [5739.12.2] of the Revised Code, shall make each payment required by this section in the second ensuing and each succeeding year by electronic funds transfer as prescribed by, and on or before the dates specified in, section 5739.122 [5739.12.2] of the Revised Code, except as otherwise prescribed by that section. For a vendor that operates from multiple locations or has multiple vendor's licenses, in determining whether the vendor's total payment equals or exceeds the amount shown in division (A) of that section, the vendor's total payment amount shall be the amount of the vendor's total tax liability for the previous calendar year for all of the vendor's locations or licenses. 
 

HISTORY: GC § 5546-12b; 116 v PtII, 323(334); 117 v 761; 122 v 451; 124 v 449, § 3; Bureau of Code Revision, 10-1-53; 129 v 1164 (Eff 1-1-62); 132 v S 350 (Eff 9-1-67); 132 v H 919 (Eff 12-12-67); 135 v S 544 (Eff 6-29-74); 138 v S 448 (Eff 12-19-80); 139 v H 694 (Eff 11-15-81); 139 v H 694, §§ 205, 206 (Eff 8-1-82); 139 v H 552 (Eff 11-25-81); 139 v H 552, § 25 (Eff 8-1-82); 141 v H 583 (Eff 2-20-86); 141 v H 428 (Eff 12-23-86); 144 v H 740 (Eff 3-19-93); 144 v H 904 (Eff 12-22-92); 146 v H 117 (Eff 9-29-95); 148 v H 612 (Eff 9-29-2000); 149 v H 94 (Eff 1-1-2002); 149 v S 143. Eff 7-1-2003; 150 v H 40, §§ 1, 3, eff. 7-1-03; 150 v H 95, § 1, eff. 6-26-03; 151 v H 66, § 101.01, eff. 7-1-05.
 

The effective date is set by § 612.27 of 151 v H 66. 

The effective date is set by section 5 of H.B. 40. 

The provisions of § 20 of H.B. 40 (150 v  - ) read as follows: 

SECTION 20. Section 5739.21 of the Revised Code is presented in this act as a composite of the section as amended by both Am. Sub. H.B. 117 and Am. Sub. S.B. 188 of the 121st General Assembly. The General Assembly, applying the principle stated in division (B) of section 1.52 of the Revised Code that amendments are to be harmonized if reasonably capable of simultaneous operation, finds that the composite is the resulting version of the section in effect prior to the effective date of the section as presented in this act. 

The provisions of § 134.14 of H.B. 95 (150 v  - ) read as follows: 

SECTION 134.14. That Section 3 of Am. Sub. S.B. 143 of the 124th General Assembly be amended to read as follows: 

"Sec. 3. Sections 5739.03, 5739.12, 5741.02, and 5741.12, and division (I)(7) of section 5741.01 of the Revised Code, as amended by Am. Sub. S.B. 143 of the 124th General Assembly, and sections 306.73, 5703.65, 5739.04, 5739.06, 5741.05, and 5741.08 of the Revised Code, as enacted by Am. Sub. S.B. 143 of the 124th General Assembly, shall take effect July 1, 2003. Sections 5739.021, 5739.023, 5739.026, 5739.031, and 5739.033 of the Revised Code, as amended by Am. Sub. S.B. 143 of the 124th General Assembly, shall take effect January 1, 2004." 

The provisions of § 158, H.B. 95 (150 v  - ), read as follows: 

SECTION 158. (A) The amendment by this act of sections 165.09, 902.11, 4981.20, 5703.052, 5739.01, 5739.011, 5739.012, 5739.02, 5739.025, 5739.03, 5739.032, 5739.033 (in Section 1 of this act), 5739.12, 5739.121, 5739.122, 5739.17, 5739.21, 5741.01, 5741.02, and 5741.121 of the Revised Code apply on and after July 1, 2003. 

 

Effect of Amendments

151 v H 66, effective July 1, 2005, in (B), substituted "2005" for "2003" in (1) and "2007" for "2005" in (1) and (2).