Current through all regulations passed and filed through September 16, 2024
(A)
An operator of a motor vehicle that is subject to
section 5728.06 of the Revised Code, and
that does not have an annual motor fuel use permit, may be issued a fuel use
tax single-trip permit through either the Ohio business gateway or an
authorized independent permit service during hours when the Ohio business
gateway is not available.
(1)
Fuel use single-trip permits will be issued for periods
of twenty-four hours. A maximum of four permits totaling ninety-six consecutive
hours may be issued for any vehicle at one time.
(2)
The cost of a
fuel use single-trip permit shall be twenty-four dollars for each twenty-four
hour period. The twenty-four dollars is an estimate of the motor fuel use tax
required by division (B)(4) of section
5728.03 of the Revised
Code.
(B)
(1)
To be authorized
to issue fuel use single-trip permits, an independent permit service
must:
(a)
Enter
into a signed agreement with the department on forms prescribed by the tax
commissioner,
(b)
Provide twenty-four hour nationwide service,
and
(c)
Post a surety bond, of cash or other security
satisfactory to the commissioner, in the amount of five thousand dollars to
guarantee payment of all fees and taxes associated with the issuance of
single-trip permits are paid.
(2)
An authorized
independent permit service shall do both of the following:
(a)
File a weekly
report on a form prescribed by the commissioner and remit all amounts related
to the fees and taxes charged for the issuance of fuel use single-trip permits
during the reporting period.
(b)
Maintain records
of each single-trip permit issued for two years and make those records
available for inspection by agents of the commissioner.
For purposes of paragraph (B)(2) of
this rule, the reporting period shall be Monday through Sunday. Weekly reports
must be received by the department of taxation by the close of business on the
Friday following the end of the reporting period.
(3)
(a)
An authorized
independent permit service shall not knowingly issue a single-trip permit to
any person who has a motor fuel use tax permit that has been suspended in
accordance with section
5728.11 of the Revised
Code.
(b)
The commissioner may provide authorized independent
permit services with the names of persons who may not obtain single-trip
permits due to a suspension of a motor fuel use tax permit.
(4)
The
commissioner may revoke authorization if the independent permit service
violates any of the provisions of this rule.
(C)
"Ohio business
gateway" has the same meaning as defined in section
718.01 of the Revised
Code.
