Ohio Revised Code
Chapter 5747 | Income Tax
Section 5747.502 | Reports on Fines Resulting From Traffic Law Photo-Monitoring Devices.

Effective: October 22, 2020
Latest Legislation: Senate Bill 163 - 133rd General Assembly
(A) As used in this section:
(1) "Local authority" and "traffic law photo-monitoring device" have the same meanings as in section 4511.092 of the Revised Code.
(2) "School zone" has the same meaning as in section 4511.21 of the Revised Code.
(3) "Transportation district" means a territorial district established by the director of transportation under section 5501.14 of the Revised Code.
(4) "District deputy director" means the person appointed and assigned by the director of transportation under section 5501.14 of the Revised Code to administer the activities of a transportation district.
(5) "Gross amount" means the entire amount of traffic camera fines and fees paid by a driver.
(6) "Local government fund adjustment" or "LGF adjustment" means the sum of:
(a) The gross amount of all traffic camera fines collected by a local authority during the preceding fiscal year, as reported under division (B)(1) of this section, if such a report is required; plus
(b) The residual adjustment computed for the local authority under division (B)(4) of this section, if such an adjustment applies.
(7) "Local government fund payments" or "LGF payments" means the payments a local authority would receive under sections 5747.502, 5747.51, and 5747.53, and division (C) of section 5747.50 of the Revised Code, as applicable, if not for the reductions required by divisions (C) and (D) of this section.
(8) "Residual adjustment" means the most recent LGF adjustment computed for a local authority under division (B)(2) or (3) of this section minus the sum of the reductions applied after that computation under division (C) of this section to the local authority's LGF payments.
(9) "Traffic camera fines" means civil fines for any violation of any local ordinance or resolution that are based upon evidence recorded by a traffic law photo-monitoring device.
(10) "Qualifying village" has the same meaning as in section 5747.503 of the Revised Code.
(B)(1) Annually, on or before the thirty-first day of July, any local authority that directly or indirectly collected traffic camera fines during the preceding fiscal year shall file a report with the tax commissioner that includes a detailed statement of the gross amount of all traffic camera fines the local authority collected during that period and the gross amount of such fines that the local authority collected for violations that occurred within a school zone.
(2) Annually, on or before the tenth day of August, the commissioner shall compute a local government fund adjustment for each local authority that files a report under division (B)(1) of this section or with respect to which a residual adjustment applies. Subject to division (B)(3) of this section, the LGF adjustment shall be used by the commissioner to determine the amount of the reductions required under division (C) of this section for each of the next twelve months, starting with the month in which the LGF adjustment is computed. After those twelve months, the LGF adjustment ceases to apply and, if an LGF adjustment continues to be required, the amount of the reductions required under division (C) of this section shall be determined based on an updated LGF adjustment computed under this division.
(3) Upon receipt of a report described by division (B)(1) of this section that is not timely filed, the commissioner shall do both of the following:
(a) If one or more payments to the local authority has been withheld under division (D) of this section because of the local authority's failure to file the report, notify the county auditor and county treasurer of the appropriate county that the report has been received and that, subject to division (C) of this section, payments to the local authority from the undivided local government fund are to resume.
(b) Compute the local authority's LGF adjustment using the information in the report. An LGF adjustment computed under this division shall be used by the commissioner to determine the amount of the reductions required under division (C) of this section starting with the next required reduction. The LGF adjustment ceases to apply on the thirty-first day of the ensuing July, following which, if an LGF adjustment continues to be required, the amount of the reductions required under division (C) of this section shall be determined based on an updated LGF adjustment computed under division (B)(2) of this section.
(4) Annually, on or before the tenth day of August, the commissioner shall compute a residual adjustment for each local authority whose LGF adjustment for the preceding year exceeds the amount by which the local authority's LGF payments were reduced during that year under division (C) of this section. The residual adjustment shall be used to compute the LGF adjustment for the ensuing year under division (B)(2) of this section.
(C) The commissioner shall do the following, as applicable, respecting any local authority to which an LGF adjustment computed under division (B) of this section applies:
(1) If the local authority is a municipal corporation with a population of one thousand or more, reduce payments to the municipal corporation under division (C) of section 5747.50 of the Revised Code by one-twelfth of the LGF adjustment. If one-twelfth of the LGF adjustment exceeds the amount of money the municipal corporation would otherwise receive under division (C) of section 5747.50 of the Revised Code, the commissioner also shall reduce payments to the appropriate county undivided local government fund under division (B) of section 5747.50 of the Revised Code by an amount equal to the lesser of (a) one-twelfth of the excess, or (b) the amount of the payment the municipal corporation would otherwise receive from the fund under section 5747.51 or 5747.53 of the Revised Code.
(2) If the local authority is a township or qualifying village, reduce the supplemental payments to the appropriate county undivided local government fund under section 5747.503 of the Revised Code by the lesser of one-twelfth of the LGF adjustment, or the amount of money the township or qualifying village would otherwise receive under that section. If one-twelfth of the LGF adjustment exceeds the amount of money the township or qualifying village would otherwise receive under section 5747.503 of the Revised Code, the commissioner also shall reduce payments to the appropriate county undivided local government fund under division (B) of section 5747.50 of the Revised Code by an amount equal to the lesser of (a) one-twelfth of the excess, or (b) the amount of the payment the township or qualifying village would otherwise receive from the fund under section 5747.51 or 5747.53 of the Revised Code.
(3) If the local authority is a county, reduce payments to the appropriate county undivided local government fund under division (B) of section 5747.50 of the Revised Code by an amount equal to the lesser of (a) one-twelfth of the LGF adjustment, or (b) the amount of the payment the county would otherwise receive from the fund under section 5747.51 or 5747.53 of the Revised Code.
(4) For any local authority, on or before the tenth day of each month a reduction is made under division (C)(1), (2), or (3) of this section, make a payment to the local authority in an amount equal to the lesser of (a) one-twelfth of the gross amount of traffic camera fines the local authority collected in the preceding fiscal year for violations that occurred within a school zone, as indicated on the report filed by the local authority pursuant to division (B)(1) of this section, or (b) the amount by which the local authority's LGF payments were reduced that month pursuant to division (C)(1), (2), or (3) of this section. Payments received by a local authority under this division shall be used by the local authority for school safety purposes.
(D) Upon discovery, based on information in the commissioner's possession, that a local authority required to file a report under division (B)(1) of this section has failed to do so, the commissioner shall do the following, as applicable:
(1) If the local authority is a municipal corporation with a population of one thousand or more, cease providing for payments to the municipal corporation under section 5747.50 of the Revised Code beginning with the next required payment and until such time as the report is received by the commissioner;
(2) If the local authority is a township or qualifying village, reduce the supplemental payments to the appropriate county undivided local government fund under section 5747.503 of the Revised Code by an amount equal to the amount of such payments the local authority would otherwise receive under that section, beginning with the next required payment and until such time as the report is received by the commissioner;
(3) For any local authority, reduce payments to the appropriate county undivided local government fund under division (B) of section 5747.50 of the Revised Code by an amount equal to the amount of such payments the local authority would otherwise receive under section 5747.51 or 5747.53 of the Revised Code, beginning with the next required payment and until such time as the report is received by the commissioner;
(4) For any local authority, notify the county auditor and county treasurer that such payments are to cease until the commissioner notifies the auditor and treasurer under division (E) of this section that the payments are to resume.
(E) The commissioner shall notify the county auditor and county treasurer on or before the day the commissioner first reduces a county undivided local government fund payment to that county under division (C) of this section. The notice shall include the full amount of the reduction, a list of the local authorities to which the reduction applies, and the amount of reduction attributed to each such local authority. The commissioner shall send an updated notice to the county auditor and county treasurer any time the amount the reduction attributed to any local authority changes.
A county treasurer that receives a notice from the commissioner under this division or division (B)(3)(a) or (D)(4) of this section shall reduce, cease, or resume payments from the undivided local government fund to the local authority that is the subject of the notice as specified by the commissioner in the notice. Unless otherwise specified in the notice, the payments shall be reduced, ceased, or resumed beginning with the next required payment.
(F) There is hereby created in the state treasury the Ohio highway and transportation safety fund. On or before the tenth day of each month, the commissioner shall deposit in the fund an amount equal to the total amount by which payments to local authorities were reduced or ceased under division (C) or (D) of this section minus the total amount of payments made under division (C)(4) of this section. The amount deposited with respect to a local authority shall be credited to an account to be created in the fund for the transportation district in which that local authority is located. If the local authority is located within more than one transportation district, the amount credited to the account of each such transportation district shall be prorated on the basis of the number of centerline miles of public roads and highways in both the local authority and the respective districts. Amounts credited to a transportation district's account shall be used by the department of transportation and the district deputy director exclusively to enhance public safety on public roads and highways within that transportation district.
Last updated July 28, 2021 at 2:51 PM

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5747 | Income Tax

Section 5747.01 | Definitions.

Section 5747.011 | Gain or Loss Included in Trust's Ohio Taxable Income.

Section 5747.012 | Tax Treatment of Qualifying Investment Income From Pass-Through Entity.

Section 5747.013 | Calculating a Trust's Modified Ohio Taxable Income.

Section 5747.02 | Tax Rates.

Section 5747.021 | School District Income Tax.

Section 5747.022 | Tax Credits for Exemptions.

Section 5747.023 | Tax Credits for Armed Forces Member Killed in Combat or Military or Civilian Employee Killed in Terroristic or Military Action.

Section 5747.024 | Military Pay Not Included in Adjusted Gross Income.

Section 5747.025 | Personal Exemptions.

Section 5747.026 | Extensions for Filing and Payment by Members Called to Active Duty.

Section 5747.03 | Distributing Income Tax Revenue.

Section 5747.031 | Separate Reporting of Business and Nonbusiness Income Tax Revenues.

Section 5747.04 | Attributing Tax Receipts to County.

Section 5747.05 | Tax Credits.

Section 5747.054 | Tax Credit Based on Federal Dependent Care Credit.

Section 5747.055 | Tax Credit for Retirement Income.

Section 5747.057 | Tax Credit for Career-Technical Education Program Employees.

Section 5747.058 | Tax Credits to Foster Job Creation or Retention.

Section 5747.059 | Tax Credit for Ohio Withholding Tax Paid by One or More Qualifying Pass-Through Entities.

Section 5747.06 | Employer's Duty to Withhold Tax.

Section 5747.061 | Withholding Tax From Wages of Nonresident Employees.

Section 5747.062 | Withholding Tax From State Lottery Winnings.

Section 5747.063 | Withholding From Casino and Sports Gaming Winnings.

Section 5747.064 | Withholding From Video Lottery and Sports Gaming Winnings.

Section 5747.065 | Deduction and Withholding of State Income Tax From Unemployment Compensation Benefits.

Section 5747.07 | Employers to File Return and Pay Withholding.

Section 5747.071 | Withholding Tax From Retirement Benefits.

Section 5747.072 | Employers Remitting Taxes by Electronic Funds Transfer.

Section 5747.08 | Filing Income Tax Return.

Section 5747.082 | Use of Electronic Filing by Tax Preparers.

Section 5747.083 | Report or Payment of Use Tax on Personal Income Tax Return.

Section 5747.09 | Declaration of Estimated Taxes.

Section 5747.10 | Amended Returns.

Section 5747.11 | Refunds - Interest.

Section 5747.112 | Paying Refund of School District Income Taxes.

Section 5747.113 | Income Tax Refund Contribution System.

Section 5747.12 | Applying Refund to Satisfy Debt to State.

Section 5747.121 | Collecting Child Support From Refunds.

Section 5747.122 | Collecting Overpayments of Public Assistance From Refunds.

Section 5747.123 | Collecting Overpaid Child Support From Refunds.

Section 5747.13 | Liability of Employer for Failure to File Return or Collect or Remit Tax.

Section 5747.132 | Eliminating Interest or Penalty on Qualifying Refund Overpayment.

Section 5747.14 | Imposing Jeopardy Assessments.

Section 5747.15 | Failure to File or Remit Tax - Filing Frivolous, Dilatory or Fraudulent Claim.

Section 5747.16 | Secretary of State Agent for Service of Process on Nonresidents.

Section 5747.17 | Maintaining Records.

Section 5747.18 | Powers of Tax Commissioner.

Section 5747.19 | Filing Incomplete, False, and Fraudulent Returns.

Section 5747.20 | Allocating Nonbusiness Income or Deduction.

Section 5747.21 | Apportioning Business Income or Deduction.

Section 5747.212 | Apportioning Gain Recognized by Nonresident Equity Investor Selling an Investment in a Closely-Held Business.

Section 5747.22 | Apportioning and Allocating Income and Deductions of Pass-Through Entities.

Section 5747.221 | Items of Income and Deductions Not to Be Allocated or Apportioned to Ohio.

Section 5747.23 | Taxing Trust Income.

Section 5747.231 | Including Taxpayer's Entire Distributive or Proportionate Share Attributable to Pass-Through Entity.

Section 5747.24 | Presumption of Domicile.

Section 5747.26 | Lead Abatement Tax Credit.

Section 5747.27 | Credit for Displaced Worker Who Pays for Job Training to Enhance Ability to Get New Job.

Section 5747.28 | Credit for Purchase of Qualifying Property by Taxpayer Engaged in the Business of Producing Grapes.

Section 5747.29 | Political Campaign Contribution Tax Credit.

Section 5747.30 | Exemption for Nonresident Pass-Through Entities as to Commercial Printing.

Section 5747.331 | Nonrefundable Credit Equal to Borrower's Qualified Research and Development Loan Payments.

Section 5747.37 | Credit for Legally Adopted Minor Child.

Section 5747.38 | Pass-Through Entity Income Tax.

Section 5747.39 | Pass-Through Entity Owner Credit.

Section 5747.40 | Definitions Relating to Qualified Pass-Through Entities.

Section 5747.401 | Deemed Investors in Investment Pass-Through Entity Are Deemed Investors in Any Other Pass-Through Entity in Which Investment Pass-Through Entity Is Direct Investor.

Section 5747.41 | Withholding Tax on Qualifying Pass-Through Entity or Trust Having Individual Qualifying Investor or Beneficiary.

Section 5747.42 | Filing Annual Return.

Section 5747.43 | Filing Estimated Tax Return and Making Estimated Payments.

Section 5747.44 | Tax Payment by Electronic Funds Transfer.

Section 5747.45 | Taxable Year; Method of Accounting; Amended Reports With Payment or Application for Refund.

Section 5747.451 | Requirements of Qualifying Entity Upon Retirement From Business, Voluntary Dissolution or Transfer to Successor.

Section 5747.453 | Personal Liability of Employee or Beneficiary Of, or Investor In, a Qualifying Entity for Failure to File Report or Pay Tax.

Section 5747.46 | Library and Local Government Support Fund Definitions.

Section 5747.47 | Estimating, Certifying and Distributing of County's Share of Library and Local Government Support Fund.

Section 5747.48 | Distribution of County Library and Local Government Support Fund.

Section 5747.49 | Prohibiting Later Performance of Duties.

Section 5747.50 | Apportioning Local Government Fund to Political Subdivision or Eligible Taxing District.

Section 5747.501 | Estimating and Certifying Amount for Distribution Into Local Government Fund.

Section 5747.502 | Reports on Fines Resulting From Traffic Law Photo-Monitoring Devices.

Section 5747.503 | Payments to County Undivided Local Government Funds of Supplement for Townships.

Section 5747.51 | Allocating Local Government Fund to County Undivided Local Government Funds.

Section 5747.52 | Calculating Subdivision Share of Undivided Local Government Fund.

Section 5747.53 | Apportionment of Undivided Local Government Fund of County Under an Alternative Method or on a Formula Basis.

Section 5747.54 | Failure to Certify Percentage Share of the Undivided Local Government Fund.

Section 5747.55 | Appealing County Budget Commission Action.

Section 5747.60 | Delegating Investigation Powers of Tax Commissioner.

Section 5747.66 | Credit for Any Individual Who Is the Certificate Owner of a Tax Credit Certificate.

Section 5747.70 | Deductions for Contributions to College Savings Programs.

Section 5747.71 | Earned Income Tax Credit.

Section 5747.72 | Credit for Home Instruction Expenses.

Section 5747.73 | Credit for Donations to Scholarship Organizations.

Section 5747.75 | Credit for Dependents Who Attend Nonchartered Nonpublic School.

Section 5747.76 | Refundable Income Tax Credit for Owner of Rc 149.311 Certificate.

Section 5747.77 | Beginning Farmer Tax Credits.

Section 5747.78 | Deductions for Amounts Contributed to Able Savings Account.

Section 5747.79 | Deduction for Capital Gains From Sale of Business.

Section 5747.80 | Issuance of Tax Credits by Ohio Venture Capital Authority.

Section 5747.81 | Tax Credit for Holders of Small Business Investment Certificate.

Section 5747.98 | Order for Claiming Credits.

Section 5747.99 | Penalty.