SB 86 — Regulate and tax intoxicating hemp, drinkable cannabinoid product

279 (P) "Electronic smoking device" means any device that can 280 be used to deliver aerosolized or vaporized hemp or any other 281 substance to the person inhaling from the device, including an 282 electronic cigarette, electronic cigar, electronic hookah, 283 vaping pen, or electronic pipe.

305 (B) The amount of an initial application fee that an 306 applicant shall submit along with an application for a hemp 307 cultivation license or a hemp processing license, and the amount 308 Sub.

86 Page 12 As ReportedPassed by the Senate General(B) GovernmentThe Committeeamount of an initial application fee that an 306 applicant shall submit along with an application for a hemp 307 cultivation license or a hemp processing license, and the amount 308 of an annual license fee that a licensee shall submit for a hemp 309 cultivation license or a hemp processing license.

332 (E) Requirements and procedures regarding standards of 333 financial responsibility for each applicant for a hemp 334 processingSub. license.;

335 (F) Procedures and requirements for the issuance, renewal, 336 Sub.

86 Page 13 As ReportedPassed by the Senate General Government Committee denial, suspension, and revocation of a hemp cultivation license 337 and hemp processing license,license.; including providing for a hearing 338 under Chapter 119.

335 (F) Procedures and requirements for the issuance, renewal, 336 denial, suspension, and revocation of a hemp cultivation license 337 and hemp processing license, including providing for a hearing 338 under Chapter 119.

362 (L) A procedure for testing, using post-decarboxylation or 363 other similarly reliable methods, delta-9 tetrahydrocannabinol 364 concentration levels of plants and products for purposes of 365 Sub.

86 Page 14 As ReportedPassed by the Senate Generalother Governmentsimilarly Committeereliable methods, delta-9 tetrahydrocannabinol 364 concentration levels of plants and products for purposes of 365 determining compliance with this chapter and rules adopted under 366 it;

390 For the purposes of this chapter and notwithstanding any 391 provision of law to the contrary, "hemp product" includes a 392 Sub.

86 Page 15 As ReportedPassed by the Senate GeneralFor Governmentthe Committeepurposes of this chapter and notwithstanding any 391 provision of law to the contrary, "hemp product" includes a 392 byproduct, produced as a result of processing hemp, that 393 contains a delta-9 tetrahydrocannabinol concentration of more 394 than three-tenths per cent, provided that the byproduct is 395 produced, stored, and disposed of in accordance with rules 396 adopted under division (R) of this section.

419 (Z) Production standards and manufacturing practices for 420 Sub.

86 Page 16 As ReportedPassed by the Senate General(Z) GovernmentProduction Committeestandards and manufacturing practices for 420 processing hemp;

86 Page 17 As ReportedPassed by the Senate General Government Committee (1) A hemp product that cannot be ingested, inhaled, 449 snorted, sniffed, or used sublingually;

86 Page 18 As ReportedPassed by the Senate General Government Committee of the following:

86 Page 19 As ReportedPassed by the Senate General Government Committee (D) Notwithstanding any other provision of law to the 506 contrary, a person who violates division (A)(1) of this section 507 shall not be prosecuted under any other criminal statute that 508 otherwise would apply to the person because the person engaged 509 in the activities prohibited in division (A)(1) of this section.

86 Page 20 As ReportedPassed by the Senate General Government Committee Sec.

86 Page 21 As ReportedPassed by the Senate General Government Committee Revised Code and rules adopted under it.

86 Page 22 As ReportedPassed by the Senate General Government Committee vehicle on any street, highway, or other public or private 593 property open to the public for purposes of vehicular travel or 594 parking;

86 Page 23 As ReportedPassed by the Senate General Government Committee by humans.

86 Page 24 As ReportedPassed by the Senate General Government Committee cannabinoid product for sale in this state.

86 Page 25 As ReportedPassed by the Senate General Government Committee purchase or purchases a drinkable cannabinoid product at retail 674 is at least twenty-one years of age by examining the 675 individual's identification card;

86 Page 26 As ReportedPassed by the Senate General Government Committee price to a retailer for drinkable cannabinoid products based 702 upon the quantity of drinkable cannabinoid products sold to the 703 retailer;

86 Page 27 As ReportedPassed by the Senate General Government Committee Sec.

86 Page 28 As ReportedPassed by the Senate General Government Committee section 3779.23 of the Revised Code, a manufacturer shall 759 include a label on each drinkable cannabinoid product container 760 that it sells or offers for sale in this state that includes the 761 following information in legible print:

86 Page 29 As ReportedPassed by the Senate General Government Committee is assigned to a particular distributor and that either has one 786 or more political subdivisions as its boundaries or consists of 787 an area of land with readily identifiable geographic boundaries.

86 Page 30 As ReportedPassed by the Senate General Government Committee (C) No manufacturer shall have any financial interest, 816 directly or indirectly, by stock ownership, or through 817 interlocking directors in a corporation, or otherwise, in the 818 establishment, maintenance, or promotion of the business of any 819 retailer.

86 Page 31 As ReportedPassed by the Senate General Government Committee meanings as in section 4511.01 of the Revised Code.

86 Page 32 As ReportedPassed by the Senate General Government Committee public for purposes of vehicular travel or parking.

86 Page 33 As ReportedPassed by the Senate General Government Committee distributor or retailer of drinkable cannabinoid products at the 900 rate of three dollars and fifty cents per gallon of such 901 products sold.

86 Page 34 As ReportedPassed by the Senate General Government Committee days after the notice, the commissioner may impose an additional 928 penalty of up to thirty-five per cent of the tax due.

86 Page 35 As ReportedPassed by the Senate General Government Committee greater of fifty dollars or ten per cent of the tax required to 957 be paid for the month.

86 Page 36 As ReportedPassed by the Senate General Government Committee under section 3779.41 of the Revised Code shall remit each tax 986 payment, and, if required by the tax commissioner, file the tax 987 return or the annual report, electronically.

86 Page 37 As ReportedPassed by the Senate General Government Committee (D) The commissioner may adopt rules necessary to 1015 administer this section.

86 Page 38 As ReportedPassed by the Senate General Government Committee a preceding month.

86 Page 39 As ReportedPassed by the Senate General Government Committee of the assessment as provided in section 5703.37 of the Revised 1075 Code.

86 Page 40 As ReportedPassed by the Senate General Government Committee applicable, and shall have the same effect as other judgments.

86 Page 41 As ReportedPassed by the Senate General Government Committee the entry with the clerk.

86 Page 42 As ReportedPassed by the Senate General Government Committee exceeds the amount the taxpayer paid, the commissioner may audit 1166 a sample of the taxpayer's sales over a representative period of 1167 time to ascertain the amount of tax due, and may issue an 1168 assessment based on the audit.

86 Page 43 As ReportedPassed by the Senate General Government Committee need for a certificate if certain criteria are met.

86 Page 44 As ReportedPassed by the Senate General Government Committee other documents relating to the sales and other dispositions of 1226 such products.

86 Page 45 As ReportedPassed by the Senate General Government Committee products, with the intent to avoid payment of a tax levied by 1256 section 3779.40 of the Revised Code.

86 Page 46 As ReportedPassed by the Senate General Government Committee for any amounts, including tax, interest, and penalties, imposed 1286 by sections 3779.40 to 3779.48 of the Revised Code in the same 1287 manner as persons that do hold such a registration are liable, 1288 if the person does either of the following:

86 Page 47 As ReportedPassed by the Senate General Government Committee Revised Code, the tax commissioner;

86 Page 48 As ReportedPassed by the Senate General Government Committee this section are in addition to any penalties imposed by the tax 1342 commissioner under sections 3779.40 to 3779.48 of the Revised 1343 Code.

86 Page 49 As ReportedPassed by the Senate General Government Committee designed or used to transport persons or property that meets any 1370 of the following qualifications:

86 Page 50 As ReportedPassed by the Senate General Government Committee under the "Controlled Substances Act," 80 Stat.

86 Page 51 As ReportedPassed by the Senate General Government Committee (1) A change in the commercial driver's license, or 1425 commercial driver's license temporary instruction permit, 1426 holder's self-certified status as described in division (A)(1) 1427 of section 4506.10 of the Revised Code;

86 Page 52 As ReportedPassed by the Senate General Government Committee thousand persons according to the most recent federal census.

86 Page 53 As ReportedPassed by the Senate General Government Committee that may be imposed.

86 Page 54 As ReportedPassed by the Senate General Government Committee 391.49.

86 Page 55 As ReportedPassed by the Senate General Government Committee in accordance with standards prescribed in rules adopted by the 1539 registrar.

86 Page 56 As ReportedPassed by the Senate General Government Committee state;

86 Page 57 As ReportedPassed by the Senate General Government Committee violation;

86 Page 58 As ReportedPassed by the Senate General Government Committee terminate a voice communication using a mobile telephone;

86 Page 59 As ReportedPassed by the Senate General Government Committee more than a single button;

86 Page 60 As ReportedPassed by the Senate General Government Committee additional duties and responsibilities as prescribed in the 1681 Revised Code related to emergency management services.

86 Page 61 As ReportedPassed by the Senate General Government Committee (I) The department shall coordinate all homeland security 1711 activities of all state agencies and shall be a liaison between 1712 state agencies and local entities for those activities and 1713 related purposes.

86 Page 62 As ReportedPassed by the Senate General Government Committee division for the costs of directing security measures and 1740 operations shall be deposited into the state treasury to the 1741 credit of the security, investigations, and policing fund 1742 created under section 4501.11 of the Revised Code.

86 Page 63 As ReportedPassed by the Senate General Government Committee 2935.03 of the Revised Code to keep the peace, to enforce all 1770 applicable laws and rules on any retail liquor permit premises, 1771 or on any other premises of public or private property, where a 1772 violation of Title XLIII of the Revised Code or any rule adopted 1773 under it is occurring, and to enforce all laws and rules 1774 governing the use of supplemental nutrition assistance program 1775 benefits, women, infants, and children's coupons, electronically 1776 transferred benefits, or any other access device that is used 1777 alone or in conjunction with another access device to obtain 1778 payments, allotments, benefits, money, goods, or other things of 1779 value, or that can be used to initiate a transfer of funds, 1780 pursuant to the supplemental nutrition assistance program 1781 established under the Food and Nutrition Act of 2008 (7 U.S.C.

86 Page 64 As ReportedPassed by the Senate General Government Committee performing investigative duties relating to that premises, 1801 enforcement agents who are on premises that are not liquor 1802 permit premises but on which a violation of Title XLIII of the 1803 Revised Code or any rule adopted under it allegedly is 1804 occurring, and enforcement agents who view a suspected violation 1805 of Title XLIII of the Revised Code, of a rule adopted under it, 1806 or of another law or rule described in division (B)(1) of this 1807 section have the authority to enforce the laws and rules 1808 described in division (B)(1) of this section, authority to 1809 enforce any section in Title XXIX of the Revised Code or any 1810 other section of the Revised Code listed in section 5502.13 of 1811 the Revised Code if they witness a violation of the section 1812 under any of the circumstances described in this division, and 1813 authority to make arrests for violations of the laws and rules 1814 described in division (B)(1) of this section and violations of 1815 any of those sections.

86 Page 65 As ReportedPassed by the Senate General Government Committee basis if the person previously has been convicted of or has 1831 pleaded guilty to a felony.

86 Page 66 As ReportedPassed by the Senate General Government Committee person designated as an enforcement agent under division (D)(2) 1860 of this section shall be in accordance with Chapter 119.

86 Page 67 As ReportedPassed by the Senate General Government Committee of the Revised Code.

86 Page 68 As ReportedPassed by the Senate General Government Committee 5735.141, 5735.142, 5736.08, 5739.07, 5741.10, 5743.05, 5743.53, 1921 5745.11, 5749.08, or 5751.08 of the Revised Code or division (B) 1922 of section 5703.05 of the Revised Code, or a fee refunded under 1923 section 3734.905 of the Revised Code, that is received after the 1924 last day for filing under such section shall be considered to 1925 have been filed in a timely manner if:

86 Page 69 As ReportedPassed by the Senate General Government Committee (B) If a person or public utility receives at least ten 1951 days' written notice of a demand made under division (A) of this 1952 section and refuses to comply with that demand, a penalty of 1953 five hundred dollars shall be imposed upon the person or public 1954 utility for each day the person or public utility refuses to 1955 comply with the demand.

86 Page 70 As ReportedPassed by the Senate General Government Committee (d) Prepares an application for refund or a return for a 1981 taxpayer in response to a notice of deficiency issued to the 1982 taxpayer or the taxpayer's related member, or in response to a 1983 waiver of restriction after the commencement of an audit of the 1984 taxpayer or the taxpayer's related member.

86 Page 71 As ReportedPassed by the Senate General Government Committee (a) Prepares any return or application for refund that 2009 includes an understatement of a taxpayer's tax liability due to 2010 an unreasonable position or due to willful or reckless conduct.

86 Page 72 As ReportedPassed by the Senate General Government Committee that substantially interferes with the proper administration of 2036 any provision of Title LVII of the Revised Code.

86 Page 73 As ReportedPassed by the Senate General Government Committee preparer in this state.

86 Page 74 As ReportedPassed by the Senate General Government Committee personal property listed in accordance with Chapter 5711.

86 Page 75 As ReportedPassed by the Senate General Government Committee notice shall be sent to the address shown on the application 2123 unless the applicant notifies the commissioner of a different 2124 address.

86 Page 76 As ReportedPassed by the Senate General Government Committee and make such adjustments to the refund or compensation as the 2153 commissioner finds proper.

86 Page 77 As ReportedPassed by the Senate General Government Committee and remit a tax or fee on behalf of another person.

86 Page 78 As ReportedPassed by the Senate General Government Committee refund application for that balance as a credit against the 2211 taxpayer's liability for the tax or fee in the taxpayer's next 2212 reporting period for that tax or fee or issue a refund of that 2213 credit account balance to the taxpayer, subject to division (D) 2214 of this section.

86 Page 79 As ReportedPassed by the Senate General Government Committee references to medical marijuana.