Ohio § 5733.065

§ 5733.065.

(A) As used in this section, “ litter stream products ” means: (1) Intoxicating liquor, beer, wine, mixed beverages, or spirituous liquor as defined

in section 4301.01 of the Revised Code ; (2) Soft drinks as defined in section 913.22 of the Revised Code ; (3) Glass, metal, plastic, or fiber containers with a capacity of less than two gallons

sold for the purpose of being incorporated into or becoming a part of a product enumerated

in divisions (A)(1) and (2) of this section; (4) Container crowns and closures sold for the purpose of being incorporated into or

becoming a part of a product enumerated in divisions (A)(1) and (2) of this section; (5) Packaging materials transferred or intended for transfer of use or possession in

conjunction with retail sales of products enumerated in divisions (A)(1) and (2) of

this section; (6) Packaging materials in the finished form in which they are to be used, including

sacks, bags, cups, lids, straws, plates, wrappings, boxes, or containers of any type

used in the packaging or serving of food or beverages, when the food or beverages

are prepared for human consumption by a restaurant or take-out food outlet at the

premises where sold at retail and are delivered to a purchaser for consumption off

the premises where the food or beverages are sold; (7) Cigarettes, cigars, tobacco, matches, candy, and gum. (B) For the purpose of providing additional funding for recycling and litter prevention,

there is hereby levied an additional tax on corporations for the privilege of manufacturing

or selling litter stream products in this state.  The tax imposed by this section is in addition to the tax charged under section 5733.06 of the Revised Code , computed at the rate prescribed by section 5733.066 of the Revised Code . (C) The tax shall be imposed upon each corporation subject to the tax imposed by section 5733.06 of the Revised Code that manufactures or sells litter stream products in this state.  The tax for each year shall be in an amount equal to the greater of either: (1) Twenty-two hundredths of one per cent upon the value of that portion of the taxpayer's

issued and outstanding shares of stock as determined under division (B) of section 5733.05 of the Revised Code that is subject to the rate contained in division (B) of section 5733.06 of the Revised Code ; (2) Fourteen one-hundredths of a mill times the value of the taxpayer's issued and outstanding

shares of stock as determined under division (C) of section 5733.05 of the Revised Code . The additional tax charged any taxpayer or group of combined taxpayers pursuant to

this section for any tax year shall not exceed five thousand dollars. (D)(1) In the case of a corporation engaged in the business of manufacturing litter stream

products, no tax shall be due under this section unless the sale of litter stream

products in this state during the taxable year exceeds five per cent of the total

sales in this state of the corporation during that period or unless the total sales

in this state of litter stream products by the corporation during the taxable year

exceed ten million dollars. (2) In the case of a corporation engaged in the business of selling litter stream products

in the form in which the item is or is to be received, no tax shall be due under this

section unless the corporation's sales of litter stream products in this state during

the taxable year constitute more than five per cent of its total sales in this state

during that period. (3) In the case of a corporation transferring possession of litter stream products included

in division (A)(6) of this section, in which food or beverages prepared for human

consumption are placed, when the food or beverages are prepared for retail sale at

the premises where sold and are delivered to a purchaser for consumption off the premises

where the food or beverages are sold, no tax shall be due under this section unless

such sales for off-premises consumption during the taxable year exceed five per cent

of the corporation's total annual sales during the taxable year. (E)(1) The tax imposed by this section is due in the proportions and on the dates on which

the tax imposed by section 5733.06 of the Revised Code may be paid without penalty. (2) Payment of the tax and any reports or returns required to enable the tax commissioner

to determine the correct amount of the tax shall be submitted with and are due at

the same time as payments and reports required to be submitted under this chapter. (3) If the tax is not paid in full on or before the date required by division (E)(1)

of this section, the unpaid portion of the tax due and unpaid shall be subject to

all provisions of this chapter for the collection of unpaid, delinquent taxes imposed

by section 5733.06 of the Revised Code , except that all such taxes, interest, and penalties, when collected, shall be treated

as proceeds arising from the tax imposed by this section and shall be deposited in

the general revenue fund. The tax levied on corporations under this section does not prohibit or otherwise limit

the authority of municipal corporations to impose an income tax on the income of such

corporations.