Ohio Code § 5728.06

§ 5728.06.

(A) For the following purposes, an excise tax is hereby imposed on the use of motor fuel

to operate on the public highways of this state a commercial car with three or more

axles, regardless of weight, operated alone or as part of a commercial tandem, a commercial

car with two axles having a gross vehicle weight or registered gross vehicle weight

exceeding twenty-six thousand pounds operated alone or as part of a commercial tandem,

or a commercial tractor operated alone or as part of a commercial tractor combination

or commercial tandem:  to provide revenue for maintaining the state highway system,

to widen existing surfaces on such highways, to resurface such highways, to enable

the counties of the state properly to plan for, maintain, and repair their roads,

to enable the municipal corporations to plan, construct, reconstruct, repave, widen,

maintain, repair, clear, and clean public highways, roads, and streets;  to pay that

portion of the construction cost of a highway project that a county, township, or

municipal corporation normally would be required to pay, but that the director of

transportation, pursuant to division (B) of section 5531.08 of the Revised Code , determines instead will be paid from moneys in the highway operating fund;  to maintain

and repair bridges and viaducts;  to purchase, erect, and maintain street and traffic

signs and markers;  to purchase, erect, and maintain traffic lights and signals;  to

pay the costs apportioned to the public under section 4907.47 of the Revised Code ;  and to supplement revenue already available for such purposes, to distribute equitably

among those persons using the privilege of driving motor vehicles upon such highways

and streets the cost of maintaining and repairing the same, and to pay the interest,

principal, and charges on bonds and other obligations issued pursuant to Section 2i of Article VIII, Ohio Constitution , and sections 5528.30 and 5528.31 of the Revised Code .  The tax is imposed in the same amount as the motor fuel tax imposed under Chapter

5735. of the Revised Code.  Payment of the fuel use tax shall be made by the purchase within Ohio of such gallons

of motor fuel, for which the tax imposed under Chapter 5735. of the Revised Code has

been paid, as is equivalent to the gallons consumed while operating such a motor vehicle

on the public highways of this state, or by direct remittance to the treasurer of

state with the fuel use tax return filed pursuant to section 5728.08 of the Revised Code . Any person subject to the tax imposed under this section who purchases motor fuel

in this state for use in another state in excess of the amount consumed while operating

such motor vehicle on the public highways of this state shall be allowed a credit

against the tax imposed by this section or a refund equal to the motor fuel tax paid

to this state on such excess.  No such credit or refund shall be allowed for taxes paid to any state that imposes

a tax on motor fuel purchased or obtained in this state and used on the highways of

such other state but does not allow a similar credit or refund for the tax paid to

this state on motor fuel purchased or acquired in the other state and used on the

public highways of this state. The tax commissioner is authorized to determine whether such credits or refunds are

available and to prescribe such rules as are required for the purpose of administering

this chapter. (B) Within sixty days after the last day of each month, the tax commissioner shall determine

the amount of motor fuel tax allowed as a credit against the tax imposed by this section.  The commissioner shall certify the amount to the director of budget and management

and the treasurer of state, who shall credit the amount in accordance with section 5728.08 of the Revised Code from current revenue described under division (A)(1) of section 5735.05 of the Revised Code . (C) The owner of each commercial car and commercial tractor subject to sections 5728.01 to 5728.14 of the Revised Code is liable for the payment of the full amount of the taxes imposed by this section. An owner who is a person regularly engaged, for compensation, in the business of leasing

or renting motor vehicles without furnishing drivers may designate that the lessee

of a motor vehicle leased for a period of thirty days or more shall report and pay

the tax incurred during the duration of the lease.  An owner who is an independent contractor that furnishes both the driver and motor

vehicle, may designate that the person so furnished with the driver and motor vehicle

for a period of thirty days or more shall report and pay the tax incurred during that

period.  An independent contractor that is not an owner, but that furnishes both the driver

and motor vehicle and that has been designated by the owner of the motor vehicle to

report and pay the tax, may designate that the person so furnished with driver and

motor vehicle for a period of thirty days or more shall report and pay the tax incurred

during that period.