Ohio § 5709.68

§ 5709.68.

(A) On or before the thirty-first day of March each year, a municipal corporation or

county that has entered into an agreement with an enterprise under section 5709.62 , 5709.63 , or 5709.632 of the Revised Code shall submit to the director of development services and the board of education of

each school district of which a municipal corporation or township to which such an

agreement applies is a part a report on all of those agreements in effect during the

preceding calendar year.  The report shall include all of the following information: (1) The designation, assigned by the director of development services, of each urban

jobs and enterprise zone within the municipal corporation or county, the date each

zone was certified, the name of each municipal corporation or township within each

zone, and the total population of each zone according to the most recent data available; (2) The number of enterprises that are subject to those agreements and the number of

full-time employees subject to those agreements within each zone, each according to

the most recent data available and identified and categorized by the appropriate standard

industrial code, and the rate of unemployment in the municipal corporation or county

in which the zone is located for each year since each zone was certified; (3) The number of agreements approved and executed during the calendar year for which

the report is submitted, the total number of agreements in effect on the thirty-first

day of December of the preceding calendar year, the number of agreements that expired

during the calendar year for which the report is submitted, and the number of agreements

scheduled to expire during the calendar year in which the report is submitted.  For each agreement that expired during the calendar year for which the report is

submitted, the municipal corporation or county shall include the amount of taxes exempted

and the estimated dollar value of any other incentives provided under the agreement. (4) The number of agreements receiving compliance reviews by the tax incentive review

council in the municipal corporation or county during the calendar year for which

the report is submitted, including all of the following information: (a) The number of agreements the terms of which an enterprise has complied with, indicating

separately for each agreement the value of the real and personal property exempted

pursuant to the agreement and a comparison of the stipulated and actual schedules

for hiring new employees, for retaining existing employees, for the amount of payroll

of the enterprise attributable to these employees, and for investing in establishing,

expanding, renovating, or occupying a facility; (b) The number of agreements the terms of which an enterprise has failed to comply with,

indicating separately for each agreement the value of the real and personal property

exempted pursuant to the agreement and a comparison of the stipulated and actual schedules

for hiring new employees, for retaining existing employees, for the amount of payroll

of the enterprise attributable to these employees, and for investing in establishing,

expanding, renovating, or occupying a facility; (c) The number of agreements about which the tax incentive review council made recommendations

to the legislative authority of the municipal corporation or county, and the number

of those recommendations that have not been followed; (d) The number of agreements rescinded during the calendar year for which the report

is submitted. (5) The number of enterprises that are subject to agreements that expanded within each

zone, including the number of new employees hired and existing employees retained

by each enterprise, and the number of new enterprises that are subject to agreements

and that established within each zone, including the number of new employees hired

by each enterprise; (6)(a) The number of enterprises that are subject to agreements and that closed or reduced

employment at any place of business within the state for the primary purpose of establishing,

expanding, renovating, or occupying a facility, indicating separately for each enterprise

the political subdivision in which the enterprise closed or reduced employment at

a place of business and the number of full-time employees transferred and retained

by each such place of business; (b) The number of enterprises that are subject to agreements and that closed or reduced

employment at any place of business outside the state for the primary purpose of establishing,

expanding, renovating, or occupying a facility. (7) For each agreement in effect during any part of the preceding year, the number of

employees employed by the enterprise at the project site immediately prior to formal

approval of the agreement, the number of employees employed by the enterprise at the

project site on the thirty-first day of December of the preceding year, the payroll

of the enterprise for the preceding year, the amount of taxes paid on tangible personal

property situated at the project site and the amount of those taxes that were not

paid because of the exemption granted under the agreement, and the amount of taxes

paid on real property constituting the project site and the amount of those taxes

that were not paid because of the exemption granted under the agreement.  If an agreement was entered into under section 5709.632 of the Revised Code with an enterprise described in division (B)(2) of that section, the report shall

include the number of employee positions at all of the enterprise's locations in this

state.  If an agreement is conditioned on a waiver issued under division (B) of section 5709.633 of the Revised Code on the basis of the circumstance described in division (B)(3)(a) or (b) of that section,

the report shall include the number of employees at the facilities referred to in

division (B)(3)(a)(i) or (b)(i) of that section, respectively. (B) Upon the failure of a municipal corporation or county to comply with division (A)

of this section: (1) Beginning on the first day of April of the calendar year in which the municipal corporation

or county fails to comply with that division, the municipal corporation or county

shall not enter into any agreements with an enterprise under section 5709.62 , 5709.63 , or 5709.632 of the Revised Code until the municipal corporation or county has complied with division (A) of this

section. (2) On the first day of each ensuing calendar month until the municipal corporation or

county complies with division (A) of this section, the director of development services

shall either order the proper county auditor to deduct from the next succeeding payment

of taxes to the municipal corporation or county under section 321.31 , 321.32 , 321.33 , or 321.34 of the Revised Code an amount equal to one thousand dollars for each calendar month the municipal corporation

or county fails to comply with that division, or order the county auditor to deduct

that amount from the next succeeding payment to the municipal corporation or county

from the undivided local government fund under section 5747.51 of the Revised Code .  At the time such a payment is made, the county auditor shall comply with the director's

order by issuing a warrant, drawn on the fund from which the money would have been

paid, to the director of development services, who shall deposit the warrant into

the state enterprise zone program administration fund created in division (C) of this

section. (C) The director, by rule, shall establish the state's application fee for applications

submitted to a municipal corporation or county to enter into an agreement under section 5709.62 , 5709.63 , or 5709.632 of the Revised Code .  In establishing the amount of the fee, the director shall consider the state's cost

of administering the enterprise zone program, including the cost of reviewing the

reports required under division (A) of this section.  The director may change the amount of the fee at the times and in the increments

the director considers necessary.  Any municipal corporation or county that receives an application shall collect the

application fee and remit the fee for deposit in the state treasury to the credit

of the tax incentives operating fund created in section 122.174 of the Revised Code . (D) On or before the thirtieth day of June each year, the director of development services

shall certify to the tax commissioner the information described under division (A)(7)

of this section, derived from the reports submitted to the director under this section. On the basis of the information certified under this division, the tax commissioner

annually shall submit a report to the governor, the speaker of the house of representatives,

the president of the senate, and the chairpersons of the ways and means committees

of the respective houses of the general assembly, indicating for each enterprise zone

the amount of state and local taxes that were not required to be paid because of exemptions

granted under agreements entered into under section 5709.62 , 5709.63 , or 5709.632 of the Revised Code and the amount of additional taxes paid from the payroll of new employees.