Ohio Code 5735.021 – Application for permissive motor fuel dealer’s license
(A) Each person who would qualify for a motor fuel dealer’s license under any division in divisions (I)(1)(a) through (d) of section 5735.01 of the Revised Code if that person’s business activity were conducted in this state, who makes a sale for export to this state to a person who is not a licensed motor fuel dealer, and who wishes to collect the tax imposed by this chapter on behalf of any person who is not a licensed motor fuel dealer may obtain a permissive motor fuel dealer’s license. Application for and possession of a permissive motor fuel dealer’s license shall not in itself subject the applicant or licensee to the jurisdiction of this state for any purpose other than administration and enforcement of this chapter. To obtain a permissive motor fuel dealer’s license, a person shall file with the tax commissioner an application verified under oath by that person, and shall include the following in the application:
Terms Used In Ohio Code 5735.021
- Bond: includes an undertaking. See Ohio Code 1.02
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Export: means to obtain motor fuel in this state for sale or other distribution outside this state. See Ohio Code 5735.01
- in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Licensed motor fuel dealer: means any dealer possessing an unrevoked motor fuel dealer's license issued by the tax commissioner as provided in section 5735. See Ohio Code 5735.01
- Motor fuel: means gasoline, diesel fuel, kerosene, compressed natural gas, or any other liquid motor fuel, including, but not limited to, liquid petroleum gas or liquid natural gas, but excluding substances prepackaged and sold in containers of five gallons or less. See Ohio Code 5735.01
- Motor fuel dealer: means any person who satisfies any of the following:
(a) The person imports from another state or foreign country or acquires motor fuel by any means into a terminal in this state;
(b) The person imports motor fuel from another state or foreign country in bulk lot vehicles for subsequent sale and distribution in this state from bulk lot vehicles;
(c) The person refines motor fuel in this state;
(d) The person acquires motor fuel from a motor fuel dealer for subsequent sale and distribution by that person in this state from bulk lot vehicles;
(e) The person possesses an unrevoked permissive motor fuel dealer's license. See Ohio Code 5735.01
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: includes individuals, partnerships, firms, associations, corporations, receivers, trustees in bankruptcy, estates, joint-stock companies, joint ventures, the state and its political subdivisions, and any combination of persons of any form. See Ohio Code 5735.01
- state: means the state of Ohio. See Ohio Code 1.59
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(1) The name under which the permissive motor fuel dealer will transact business;
(2) The location, including street number address of its principal place of business outside this state;
(3) The names and addresses of the owner, or the names and addresses of the partners if the permissive motor fuel dealer is a partnership, or the names and addresses of the principal officers if the permissive motor fuel dealer is a corporation or an association;
(4) Any other information the commissioner deems necessary.
An application for a license shall be accompanied by a bond of the character stipulated and in the amount provided for in section 5735.03 of the Revised Code. The application for the license shall be filed with the commissioner.
(B)(1) After a hearing as provided in division (B)(2) of this section, the tax commissioner may refuse to issue a license to transact business as a permissive motor fuel dealer in the following circumstances:
(a) The applicant has previously had a license issued pursuant to this chapter canceled for cause by the tax commissioner;
(b) The tax commissioner believes that the application is not filed in good faith;
(c) The applicant has previously violated any provision of this chapter;
(d) The application is filed as a subterfuge by the applicant for the real person in interest who has previously had a license issued pursuant to this chapter canceled for cause by the tax commissioner or who has violated any provision of this chapter.
(2) The tax commissioner shall conduct a hearing before refusing to issue a license to transact business as a permissive motor fuel dealer in the state in any of the circumstances described in division (B)(1) of this section. The applicant shall be given five days’ notice, in writing, of the hearing. The applicant may appear in person or be represented by counsel, and may present testimony at the hearing.
(C) When an application in proper form has been accepted for filing, and the bond accepted and approved, the commissioner shall issue to the applicant a license to transact business as a permissive motor fuel dealer, subject to cancellation of the permissive motor fuel dealer license as provided by law.
(D) No person shall make a false or fraudulent statement on the application required by this section.