| (B) No public employer shall enter into a contract unless the | 71 |
|
person with which the public employer contracts registers and | 72 |
|
participates in a status verification system as described in | 73 |
|
division (A) of this section. The public employer shall require | 74 |
|
that any bid or proposal include an affirmation that the | 75 |
|
prospective contractor and any subcontractor participate in such a | 76 |
|
system to assist in verifying the identity and legal working | 77 |
|
status of all new employees. | 78 |
| (E) Divisions (B), (C), and (D) of this section apply to | 88 |
|
contracts
entered into on and after July 1, 2009. Every contract | 89 |
|
entered into on or after July 1, 2009, between a public agency and | 90 |
|
a private employer shall be deemed to include a provision that | 91 |
|
authorizes the public agency to cancel the contract if the private | 92 |
|
employer does not participate in a status verification system as | 93 |
|
this section requires. | 94 |
| (C) If the designated official determines that the confined | 104 |
|
person is an alien, the official shall make a reasonable effort to | 105 |
|
verify that the person has been lawfully admitted to the United | 106 |
|
States and that any lawful immigration status has not expired. If | 107 |
|
the official determines that the confined person is an illegal | 108 |
|
alien, the official shall notify the United States department of | 109 |
|
homeland security and shall collect the person's fingerprints in | 110 |
|
an electronic format. If the official cannot verify the lawful | 111 |
|
immigration status of the confined person, the
official shall | 112 |
|
notify the United States department of homeland
security. | 113 |
| Sec. 8.04. (A) No political subdivision of this state, | 117 |
|
whether acting
through its governing body or by an initiative, | 118 |
|
referendum, or any
other process, shall enact an ordinance or | 119 |
|
policy that limits or
prohibits a law enforcement officer or | 120 |
|
other employee of the
political subdivision from communicating or | 121 |
|
cooperating with
federal officials with regard to the immigration | 122 |
|
status of any
individual within this state. | 123 |
| (B) Notwithstanding any other provision of law, no public | 124 |
|
agency or public official may prohibit, or in any way restrict, | 125 |
|
any public agency or public official from sending to, or receiving | 126 |
|
from, the United States department of homeland security | 127 |
|
information regarding the lawful or unlawful citizenship or | 128 |
|
immigration status of any individual. | 129 |
| (2) In a case involving a
misdemeanor or a violation of a | 145 |
|
municipal ordinance and not involving a
felony or a violation of | 146 |
|
section 2903.11, 2903.12, or 2903.13 of the
Revised Code when the | 147 |
|
victim of the offense is a peace
officer, the judge, magistrate, | 148 |
|
or clerk of the court may fix the amount
of bail and may do so in | 149 |
|
accordance with a schedule previously
fixed by the judge or | 150 |
|
magistrate. If the judge,
magistrate, or clerk of
the court is not | 151 |
|
readily available, the
sheriff, deputy sheriff, marshal, deputy | 152 |
|
marshal, police officer,
or jailer having custody of the person | 153 |
|
charged may fix the
amount of bail in
accordance with a schedule | 154 |
|
previously fixed by the judge or
magistrate and shall take the | 155 |
|
bail only in the county
courthouse, the municipal or township | 156 |
|
building, or the county or municipal
jail. | 157 |
| (B) In any case involving an alleged violation of section | 181 |
|
2903.211 of the
Revised Code or of
a municipal ordinance that is | 182 |
|
substantially similar to that section, the court
shall determine | 183 |
|
whether it will order an evaluation of the mental condition of
the | 184 |
|
defendant pursuant to section 2919.271 of the Revised Code and, if | 185 |
|
it
decides to so order, shall issue the order requiring the | 186 |
|
evaluation before it
sets bail for the person charged with the | 187 |
|
violation. In any case involving an
alleged violation of section | 188 |
|
2919.27 of the Revised Code or of a municipal ordinance that is | 189 |
|
substantially similar to that section and in which the court
finds | 190 |
|
that either of the following criteria applies, the court
shall | 191 |
|
determine whether it will order an evaluation of the mental | 192 |
|
condition of
the defendant pursuant to section 2919.271 of the | 193 |
|
Revised
Code and, if it decides to so order, shall issue the order | 194 |
|
requiring
that evaluation before it sets bail for the person | 195 |
|
charged with the violation: | 196 |
| (1) Regarding an alleged violation of a protection
order | 197 |
|
issued or consent agreement approved pursuant to section
2919.26 | 198 |
|
or 3113.31 of the Revised Code, that the
violation
allegedly | 199 |
|
involves conduct by the
defendant that caused
physical harm to the | 200 |
|
person or property of a family or household
member covered by the | 201 |
|
order or agreement or conduct by that
defendant that caused a | 202 |
|
family or household member to believe
that the defendant would | 203 |
|
cause physical harm to that member or
that member's property; | 204 |
| (2) Regarding an alleged violation of a
protection order | 205 |
|
issued pursuant to section 2903.213 or 2903.214 of the
Revised | 206 |
|
Code, or a protection order issued by a
court of another state,
as | 207 |
|
defined in section 2919.27 of the Revised Code, that the violation | 208 |
|
allegedly
involves conduct by the defendant that caused physical | 209 |
|
harm to the person or property of the person covered by the order | 210 |
|
or conduct by that defendant that caused the person covered by
the | 211 |
|
order to believe that the defendant would cause physical harm
to | 212 |
|
that person or that person's property. | 213 |
| (1) "Partial weekly withholding period" means a period
during | 217 |
|
which an employer directly, indirectly, or constructively
pays | 218 |
|
compensation to, or credits compensation to the benefit of,
an | 219 |
|
employee, and that consists of a consecutive Saturday, Sunday, | 220 |
|
Monday, and Tuesday or a consecutive Wednesday, Thursday, and | 221 |
|
Friday. There are two partial weekly withholding periods each | 222 |
|
week, except that a partial weekly withholding period cannot | 223 |
|
extend from one calendar year into the next calendar year; if the | 224 |
|
first day of January falls on a day other than Saturday or | 225 |
|
Wednesday, the partial weekly withholding period ends on the | 226 |
|
thirty-first day of December and there are three partial weekly | 227 |
|
withholding periods during that week. | 228 |
| (1) An employer who accumulates or is required to
accumulate | 242 |
|
undeposited taxes of one hundred thousand dollars or
more during a | 243 |
|
partial weekly withholding period shall make the
payment of the | 244 |
|
undeposited taxes by the close of the first
banking day after the | 245 |
|
day on which the accumulation reaches one
hundred thousand | 246 |
|
dollars. If required under division (I) of this
section, the | 247 |
|
payment shall be made by electronic funds transfer
under section | 248 |
|
5747.072 of the Revised Code. | 249 |
| (2)(a) Except as required by division (B)(1) of this
section, | 250 |
|
an employer described in division (B)(2)(b) of this
section shall | 251 |
|
make the payment of undeposited taxes within three
banking days | 252 |
|
after the close of a partial weekly withholding
period during | 253 |
|
which the employer was required to deduct and
withhold any amount | 254 |
|
under this chapter. If required under
division (I) of this | 255 |
|
section, the payment shall be made by
electronic funds transfer | 256 |
|
under section 5747.072 of the Revised Code. | 257 |
| (b) For amounts required to be deducted and withheld
during | 258 |
|
1994, an employer described in division (B)(2)(b) of this
section | 259 |
|
is one whose actual or required payments under this
section | 260 |
|
exceeded one hundred eighty thousand dollars during the | 261 |
|
twelve-month period ending June 30, 1993. For amounts required
to | 262 |
|
be deducted and withheld during 1995 and each year thereafter,
an | 263 |
|
employer described in division (B)(2)(b) of this section is
one | 264 |
|
whose actual or required payments under this section were at
least | 265 |
|
eighty-four thousand dollars during the twelve-month period
ending | 266 |
|
on the thirtieth day of June of the preceding calendar
year. | 267 |
| (3) Except as required by divisions (B)(1) and (2) of this | 268 |
|
section, if an employer's actual or required payments were more | 269 |
|
than two thousand dollars during the twelve-month period ending
on | 270 |
|
the thirtieth day of June of the preceding calendar year, the | 271 |
|
employer shall make the payment of undeposited taxes for each | 272 |
|
month during which they were required to be withheld no later
than | 273 |
|
fifteen days following the last day of that month. The
employer | 274 |
|
shall file the return prescribed by the tax commissioner
with the | 275 |
|
payment. | 276 |
| (4) Except as required by divisions (B)(1), (2), and (3)
of | 277 |
|
this section, an employer shall make the payment of
undeposited | 278 |
|
taxes for each calendar quarter during which they
were required to | 279 |
|
be withheld no later than the last day of the
month following the | 280 |
|
last day of March, June, September, and
December each year. The | 281 |
|
employer shall file the return
prescribed by the tax commissioner | 282 |
|
with the payment. | 283 |
| (D)(1) The requirements of division (B) of this section
are | 291 |
|
met if the amount paid is not less than ninety-five per cent
of | 292 |
|
the actual tax withheld or required to be withheld for the
prior | 293 |
|
quarterly, monthly, or partial weekly withholding period,
and the | 294 |
|
underpayment is not due to willful neglect. Any
underpayment of | 295 |
|
withheld tax shall be paid within thirty days of
the date on which | 296 |
|
the withheld tax was due without regard to
division (D)(1) of this | 297 |
|
section. An employer described in
division (B)(1) or (2) of this | 298 |
|
section shall make the payment by
electronic funds transfer under | 299 |
|
section 5747.072 of the Revised Code. | 300 |
| (2) If the tax commissioner believes that quarterly or | 301 |
|
monthly payments would result in a delay that might jeopardize
the | 302 |
|
remittance of withholding payments, the commissioner may
order | 303 |
|
that the payments be made weekly, or more frequently if necessary, | 304 |
|
and
the payments shall be made no later than three banking days | 305 |
|
following
the close of the period for which the jeopardy order is | 306 |
|
made. An
order requiring weekly or more frequent payments shall be | 307 |
|
delivered to the employer personally or by certified mail and | 308 |
|
remains in effect until the commissioner notifies the employer to | 309 |
|
the contrary. | 310 |
| (3) If compelling circumstances exist concerning the | 311 |
|
remittance of undeposited taxes, the commissioner may order the | 312 |
|
employer to make payments under any of the payment schedules
under | 313 |
|
division (B) of this section. The order shall be delivered
to the | 314 |
|
employer personally or by certified mail and shall remain
in | 315 |
|
effect until the commissioner notifies the employer to the | 316 |
|
contrary. For purposes of division (D)(3) of this section, | 317 |
|
"compelling circumstances" exist if either or both of the | 318 |
|
following are true: | 319 |
| (E)(1) An employer described in division (B)(1) or (2) of | 329 |
|
this section shall file, not later than the last day of the month | 330 |
|
following the end of each calendar quarter, a return covering,
but | 331 |
|
not limited to, both the actual amount deducted and withheld
and | 332 |
|
the amount required to be deducted and withheld for the tax | 333 |
|
imposed under section 5747.02 of the Revised Code during each | 334 |
|
partial weekly withholding
period or portion of a partial weekly | 335 |
|
withholding period during
that quarter. The employer shall file | 336 |
|
the quarterly return even
if the aggregate amount required to be | 337 |
|
deducted and withheld for
the quarter is zero dollars. At the time | 338 |
|
of filing the return,
the employer shall pay any amounts of | 339 |
|
undeposited taxes for the
quarter, whether actually deducted and | 340 |
|
withheld or required to be
deducted and withheld, that have not | 341 |
|
been previously paid. If
required under division (I) of this | 342 |
|
section, the payment shall be
made by electronic funds transfer. | 343 |
|
The tax commissioner shall
prescribe the form and other | 344 |
|
requirements of the quarterly
return. | 345 |
| (2) In addition to other returns required to be filed and | 346 |
|
payments required to be made under this section, every employer | 347 |
|
required to deduct and withhold taxes shall file, not later than | 348 |
|
the thirty-first day of January of each year, an annual return | 349 |
|
covering, but not limited to, both the aggregate amount deducted | 350 |
|
and withheld and the aggregate amount required to be deducted and | 351 |
|
withheld during the entire preceding year for the tax imposed | 352 |
|
under section 5747.02 of the Revised Code and for each tax imposed | 353 |
|
under Chapter 5748. of the Revised Code. At the time of filing | 354 |
|
that return,
the employer shall pay over any amounts of | 355 |
|
undeposited taxes for the
preceding year, whether actually | 356 |
|
deducted and withheld or
required to be deducted and withheld, | 357 |
|
that have not been
previously paid. The employer shall make the | 358 |
|
annual report, to
each employee and to the tax commissioner, of | 359 |
|
the compensation
paid and each tax withheld, as the commissioner | 360 |
|
by rule may
prescribe. | 361 |
| (4) Each employer required to deduct and withhold any tax is | 365 |
|
liable for the payment of that amount required to be deducted and | 366 |
|
withheld, whether or not the tax has in fact been withheld,
unless | 367 |
|
the failure to withhold was based upon the employer's good
faith | 368 |
|
in reliance upon the statement of the employee as to
liability, | 369 |
|
and the amount shall be deemed to be a special fund in
trust for | 370 |
|
the general revenue fund. | 371 |
| (4) The amount of the tax imposed by section 5747.02 of
the | 383 |
|
Revised Code and the amount of each tax imposed under Chapter | 384 |
|
5748. of the Revised Code withheld from the compensation of the | 385 |
|
employee for the period for which the annual return is made. The | 386 |
|
commissioner may extend upon good cause the period for filing any | 387 |
|
notice or return required to be filed under this section and may | 388 |
|
adopt rules relating to extensions of time. If the extension | 389 |
|
results in an extension of time for the payment of the amounts | 390 |
|
withheld with respect to which the return is filed, the employer | 391 |
|
shall pay, at the time the amount withheld is paid, an amount of | 392 |
|
interest computed at the rate per annum prescribed by section | 393 |
|
5703.47 of the Revised Code on that amount withheld, from the
day | 394 |
|
that amount was originally required to be paid to the
day
of | 395 |
|
actual payment or to the day an assessment is issued under section | 396 |
|
5747.13 of the Revised Code, whichever occurs first. | 397 |
| (5) In addition to all other interest charges and
penalties | 398 |
|
imposed, all amounts of taxes withheld or required to
be withheld | 399 |
|
and remaining unpaid after the day the amounts
are required to be | 400 |
|
paid shall bear interest from the date prescribed
for payment at | 401 |
|
the rate per annum prescribed by section 5703.47
of the Revised | 402 |
|
Code on the amount unpaid, in addition to the
amount withheld, | 403 |
|
until paid or until the day an assessment is issued
under section | 404 |
|
5747.13 of the Revised Code, whichever occurs first. | 405 |
| (G) An employee of a corporation, limited liability
company, | 406 |
|
or business trust having control or supervision of or
charged with | 407 |
|
the responsibility of filing the report and making
payment, or an | 408 |
|
officer, member, manager, or trustee of a
corporation, limited | 409 |
|
liability company, or business trust who is
responsible for the | 410 |
|
execution of the corporation's, limited
liability company's, or | 411 |
|
business trust's fiscal responsibilities,
shall be personally | 412 |
|
liable for failure to file the report or pay
the tax due as | 413 |
|
required by this section. The dissolution,
termination, or | 414 |
|
bankruptcy of a corporation, limited liability
company, or | 415 |
|
business trust does not discharge a responsible
officer's, | 416 |
|
member's, manager's, employee's, or trustee's
liability for a | 417 |
|
failure of the corporation, limited liability
company, or business | 418 |
|
trust to file returns or pay tax due. | 419 |
| (H) If an employer required to deduct and withhold income
tax | 420 |
|
from compensation and to pay that tax to the state under
sections | 421 |
|
5747.06 and 5747.07 of the Revised Code sells the
employer's | 422 |
|
business or stock of merchandise or quits the
employer's business, | 423 |
|
the taxes
required to be deducted and withheld and paid to the | 424 |
|
state
pursuant to those sections prior to that time, together with | 425 |
|
any
interest and penalties imposed on those taxes, become due and | 426 |
|
payable immediately, and that person shall make a final return | 427 |
|
within fifteen days after the date of selling or quitting | 428 |
|
business. The employer's successor shall withhold a
sufficient | 429 |
|
amount of the purchase money to cover the amount of the taxes, | 430 |
|
interest, and penalties due and unpaid, until the former owner | 431 |
|
produces a
receipt from the tax commissioner showing that the | 432 |
|
taxes,
interest, and penalties have been paid or a certificate | 433 |
|
indicating that no such taxes are due. If the purchaser of the | 434 |
|
business or stock of merchandise fails to withhold purchase
money, | 435 |
|
the purchaser shall be personally liable for the
payment of the | 436 |
|
taxes, interest, and penalties accrued and unpaid during the | 437 |
|
operation of the business by the former owner. If the amount of | 438 |
|
taxes, interest, and penalties outstanding at the time of the | 439 |
|
purchase exceeds the total purchase money, the tax commissioner
in | 440 |
|
the commissioner's discretion may adjust the liability of
the | 441 |
|
seller or the
responsibility of the purchaser to pay that | 442 |
|
liability to maximize
the collection of withholding tax revenue. | 443 |
| Section 3. Section 2937.23 of the Revised Code is presented | 490 |
|
in this act
as a composite of the section as amended by both
Sub. | 491 |
|
H.B. 202 and Am. S.B. 142 of the 123rd General Assembly. The | 492 |
|
General Assembly, applying the
principle stated in division (B) of | 493 |
|
section 1.52 of the Revised
Code that amendments are to be | 494 |
|
harmonized if reasonably capable of
simultaneous operation, finds | 495 |
|
that the composite is the resulting
version of the section in | 496 |
|
effect prior to the effective date of
the section as presented in | 497 |
|
this act. | 498 |
| Section 5. This act is hereby declared to be an emergency | 501 |
|
measure necessary for the immediate preservation of the public | 502 |
|
peace, health, and safety. The reason for the necessity is because | 503 |
|
illegal immigration causes economic hardship and lawlessness in | 504 |
|
this state and immediate action is required to curb illegal | 505 |
|
immigration in this state by encouraging all agencies within this | 506 |
|
state to fully cooperate with federal immigration authorities in | 507 |
|
the enforcement of federal immigration laws, by encouraging all | 508 |
|
employers to verify the immigration status of new employees, and | 509 |
|
by taking steps to identify illegal aliens in this state. | 510 |
|
Therefore, this act shall go into immediate effect. | 511 |