122:23-1-06 Annual service payments.

(A) Except with respect to solar energy projects, the amount of annual service payments in lieu of tax to be made by the owner or lessee pursuant to a sale and leaseback transaction of a qualified energy project according to the provisions of division (G) of section 5727.75 of the Revised Code varies according to the ratio of Ohio-domiciled full-time equivalent employees to total full-time equivalent employees during the construction or installation of the energy facility. The director shall calculate the ratio of Ohio-domiciled full-time equivalent employees to total full-time equivalent employees based on the employment report included by the applicant in the construction completion report. The director shall report in writing to the applicant, the tax commissioner, county auditor and the county treasurer of each county in which any part of the energy project is located the Ohio-domiciled employee ratio.

(B) For an energy project not required to obtain certification from the power siting board as provided in section 4906.20 of the Revised Code, the director will project the number of full-time equivalent employees to be employed in the construction or installation of the energy project based on project information provided to the director by the applicant. Each such applicant shall include with its application a construction or installation plan that provides a reasonable estimate of the number of individuals to be employed and the duration of their employment and calculates the number of full-time equivalent employees to be employed in the construction or installation of the energy project based on such estimates. The applicant shall include a brief statement of the basis for its estimate, which may include the applicant's experience or industry statistics for comparable energy projects.

(C) The director shall consult with the commissioner and publish on the department of development website a form of receipt to be used by county treasurers to certify receipt or non-receipt of annual service payments.

Effective: 01/10/2011
R.C. 119.032 review dates: 01/09/2016
Promulgated Under: 119.03
Statutory Authority: 5727.75(H)
Rule Amplifies: 5727.75