OHIO LEGISLATIVE SERVICE COMMISSION
Office of Research Legislative Budget
www.lsc.ohio.gov and Drafting Office
H.B. 62 Final Analysis
133rd General Assembly
Click here for H.B. 62’s Fiscal Analysis
Version: As Passed by the General Assembly
Primary Sponsor: Rep. Oelslager
Effective date: July 3, 2019; appropriations for current expenses effective April 3, 2019, but
first apply July 1, 2019; other provisions effective April 3, 2019; fuel tax changes effective July 1,
2019; single license plate requirement effective July 1, 2020
Effective Date:
Margaret E. Marcy, Attorney CORRECTED VERSION*
Carlen Zhang-D’Souza, Attorney
Joe McDaniels, Attorney
TABLE OF CONTENTS
DEPARTMENT OF TAXATION ......................................................................................................... 4
Motor fuel excise tax ...................................................................................................................... 5
Tax rate ........................................................................................................................................ 5
Addition to tax base .................................................................................................................... 6
Revenue distribution ................................................................................................................... 6
Township distribution............................................................................................................. 7
Allowances, discounts, and refunds ............................................................................................ 7
Transit and school buses ........................................................................................................ 7
Contractor refund ................................................................................................................... 8
Motor fuel tax notices ................................................................................................................. 8
Use of motor fuel tax revenue .................................................................................................... 9
Tax Administration Fund ............................................................................................................. 9
Sales tax exemption for nonroad use fuel .................................................................................. 9
Transit authority: tax levy and agreements to fund infrastructure.............................................. 10
Earned income tax credit (EITC).................................................................................................... 10
* This version of the final analysis correctly states that the per-gallon rate of the motor fuel excise and use
tax for gasoline will rise from 28¢ to 38.5¢, instead of from 28¢ to 34¢ as indicated in a prior version.
December 16, 2019
Office of Research and Drafting LSC Legislative Budget Office
Use of joint ambulance district funds ........................................................................................... 11
DEPARTMENT OF TRANSPORTATION (ODOT) ............................................................................ 11
Speed limits ................................................................................................................................... 13
Variable speed limits ................................................................................................................. 13
Other speed limit changes ........................................................................................................ 14
Special regional heavy hauling permit .......................................................................................... 14
CNG and LNG vehicle axle weight and load limits ........................................................................ 14
Size and weight exemptions for towing vehicles.......................................................................... 15
ODOT study on overweight vehicles ............................................................................................. 15
Ohio’s Road to Our Future Joint Legislative Study Committee .................................................... 16
Purpose and duties.................................................................................................................... 16
Report ........................................................................................................................................ 17
ODOT study of Ohio River’s impact .............................................................................................. 17
Eastern Bypass update report....................................................................................................... 17
Traffic control devices in construction areas ................................................................................ 18
Emergency road salt ..................................................................................................................... 18
Maintenance of interstate highways ............................................................................................ 18
Catastrophic Snowfall Program .................................................................................................... 19
Roadwork Development Fund ...................................................................................................... 19
ODOT rest areas ............................................................................................................................ 19
Performance audit of ODOT ......................................................................................................... 19
State audits of regional transit authorities ................................................................................... 20
Court proceedings ......................................................................................................................... 20
Indefinite delivery indefinite quantity (IDIQ) contracts ............................................................... 20
DEPARTMENT OF PUBLIC SAFETY (DPS) ...................................................................................... 21
Disabled veteran license plates .................................................................................................... 21
Registration taxes and fees ........................................................................................................... 23
Electric and hybrid vehicle registration fees ............................................................................. 23
Permissive municipal, township registration tax ...................................................................... 23
Deputy registrar service fee ...................................................................................................... 24
Lamination, document authentication fees .............................................................................. 24
Financial responsibility random verification................................................................................. 25
Online driver’s license renewal for military personnel................................................................. 25
Disabled veteran license plates .................................................................................................... 25
Single license plate........................................................................................................................ 26
Skateboards .................................................................................................................................. 26
P a g e |2 H.B. 62
As Passed by the General Assembly
Office of Research and Drafting LSC Legislative Budget Office
Penalty ....................................................................................................................................... 26
Traffic cameras.............................................................................................................................. 27
Court jurisdiction over civil traffic law violations ...................................................................... 27
Hearing officer administrative process ................................................................................ 27
Court costs and filing fees .................................................................................................... 28
Traffic camera reports and penalties ........................................................................................ 28
Reporting requirements ....................................................................................................... 28
LGF offsets ............................................................................................................................ 29
LGF background……………………………………………………………………………………………………………30
Traffic cameras on interstate highways .................................................................................... 30
Seatbelt exemption ....................................................................................................................... 30
Civil immunity ............................................................................................................................ 30
Implied consent for CDL holders................................................................................................... 31
CDL skills test fee .......................................................................................................................... 31
LOCAL GOVERNMENT .................................................................................................................. 32
County competitive bidding.......................................................................................................... 33
Countywide emergency planning ................................................................................................. 33
Background................................................................................................................................ 33
Butler County alternative .......................................................................................................... 33
Simultaneous office holding ......................................................................................................... 34
Port authority ................................................................................................................................ 36
Towing authorization ................................................................................................................ 36
Carbon copies ............................................................................................................................ 36
ADAMH board appointments ....................................................................................................... 37
OTHER PROVISIONS ..................................................................................................................... 38
Governor’s transportation budget deadline ................................................................................. 38
Website updates for transportation funds ................................................................................... 39
Motor carrier independent contractor agreements..................................................................... 39
International Symbol of Access..................................................................................................... 41
Opened container of alcohol exemption ...................................................................................... 41
Student transportation ................................................................................................................. 42
Public improvement funds for emergency purposes ................................................................... 42
Transit authority and social service matching funds .................................................................... 42
NOTE ON EFFECTIVE DATES ......................................................................................................... 43
P a g e |3 H.B. 62
As Passed by the General Assembly
Office of Research and Drafting LSC Legislative Budget Office
DEPARTMENT OF TAXATION
Motor fuel excise tax
 Increases the per-gallon rates of the motor fuel excise and use taxes from 28¢ to 38.5¢
for gasoline and to 47¢ for diesel and other fuels, effective July 1, 2019.
 Extends the taxes, over a five-year phase-in, to compressed natural gas (CNG) that is used
to propel vehicles on public roads.
 Maintains current revenue distribution proportions and amounts for revenue derived
from the first 28¢ of the per-gallon rate.
 Allocates 55% of the revenue from the rate increases to the state Highway Operating Fund
(HOF) and 45% to local governments (Gasoline Excise Tax Fund), with the local shares
being divided among counties, townships, and municipalities in the same proportions as
current law; however, the HOF share is increased by 2% of new revenue in the FY 2021-
FY 2022 biennium.
 Continues the 1% fuel dealer and 0.5% retailer shrinkage allowances in effect biennially
since 2008, superseding the 3% and 1% allowances in permanent codified law.
 Increases the refund for fuel used in transit, school, and county developmental disabilities
board buses by the same amount implied by the increase in the tax rate.
 Extends the motor fuel tax refunds for transit systems, school districts, and county
developmental disabilities boards to persons contracting with them to provide services
on their behalf.
Motor fuel tax notices
 Requires certain information related to federal and state motor fuel tax rates to be
displayed at retail gas stations.
 Requires the Director of Agriculture to design and produce official notices displaying that
information in accordance with the act’s specifications, which are to be affixed on fuel
pumps by local sealers who are responsible for inspecting the pumps, or otherwise
displayed by the pump operator.
Use of motor fuel tax revenue
 States that motor fuel tax revenue “shall be used for construction, maintenance, and
repair of roads and bridges, the operational costs of applicable state agencies, or used to
match other revenue for these purposes.”
 Requires that the amount deposited to the Motor Fuel Tax Administration Fund be
determined by appropriation rather than as a percentage of motor fuel tax receipts.
Sales tax exemption for nonroad use fuel
 Exempts from the sales tax any motor fuel used solely for cargo refrigeration.
P a g e |4 H.B. 62
As Passed by the General Assembly
Office of Research and Drafting LSC Legislative Budget Office
Transit authority: tax levy and agreements to fund infrastructure
 Authorizes a regional transit authority in a county with population between 750,000 and
900,000 (Hamilton County) to levy a tax specifically to fund road and bridge infrastructure
projects.
 Requires that, after levying such a tax, a regional transit authority must enter into
agreements with local governments to fund such projects.
 Requires the agreements to be approved by the appropriate public works district
integrating committee by at least six affirmative votes in order to go into effect.
Earned income tax credit (EITC)
 Removes a mechanism limiting the state EITC to not more than 50% of the taxpayer’s
income tax liability if the taxpayer’s taxable income exceeds $20,000.
 Increases the state EITC credit amount from 10% to 30% of the taxpayer’s federal EITC.
Use of joint ambulance district funds
 Specifically authorizes a joint ambulance district to construct, or enter into a lease-
purchase agreement to acquire, buildings or equipment necessary for the district.
Motor fuel excise tax
(R.C. 5735.01, 5735.011, 5735.05, 5735.051, 5735.053, 5735.142, 5735.27, and 5736.01; Sections
757.20, 757.30, 757.40, 757.70, and 812.30)
Tax rate
(R.C. 5735.05)
The act increases the motor fuel tax rate from 28¢ to 38.5¢ per gallon for gasoline and to
47¢ per gallon of diesel and all other forms of motor fuel other than gasoline. The rate increases
begin to apply July 1, 2019.
The tax rate on compressed natural gas (CNG), which becomes taxable under the act, is
phased in over five years, beginning July 1, 2019. The per-gallon tax rate for the first 12 months
is 10¢, and the rate increases by 10¢ on July 1 of 2020, 2021, and 2022, and by 7¢ on July 1, 2023,
to a total of 47¢.
The state’s motor fuel use tax rate will increase by the same amount by operation of law.
The fuel use tax applies to fuel purchased outside Ohio but used within the state by large
commercial trucks – i.e., trucks with at least three axles or weighing more than 2