Definitions.

Sec. 6212-49a. As used in *** sections 6212-49a to 6212-49t, both inclusive, of the General Code:

*** “Beverages" includes beer as defined by section 6212-63 of the General Code and also all beverages whatsoever excepting milk and cream and proprietary medicines.

"Commission" means the tax commission of Ohio.

"Person" includes firms and corporations.

"Wholesale dealer" includes only those persons who sell bottled *** beverages to retail dealers or for purposes of resale only.

"Retail dealer" includes every person other than a wholesale dealer or a manufacturer engaged in the business of selling bottled *** beverages in this state, irrespective of quantity or amount or number of sales thereof.

"Sales" includes exchange, barter, gift, offer for sale and distribution, and excludes transactions in interstate or foreign commerce.

***

Tax on bottled beverages; purpose; rate; exception.

Sec. 6212-49b. In addition to the tax on the sale or distribution of beer, imposed by section 6212-49 of the General Code of Ohio, and for the purpose of providing revenue for emergency poor relief and of the carrying out of the other purposes and provisions of the act entitled “An act to authorize the issue of bonds by counties and cities and the expenditure of public money for the relief of the poor and unemployed, and the investment of public funds in such bonds, to levy an excise tax on certain public utilities, and to declare an emergency," passed March 31, 1932, and approved April 5, 1932, known as Amended Senate Bill No. 4, and to defray the expenses of administering *** sections 6212-49a to 6212-49t, both inclusive, of the General Code as hereinafter provided, a tax is hereby levied upon the sale within this state of *** beverages in sealed bottles, at the rate of *** one-half cent on each six ounces of liquid content or fractional part thereof. Only one sale of the same article shall be used in computing the amount of tax due hereunder. The tax hereby imposed shall not apply to the sale or distribution of beverages (other than beer) in sealed bottles retailing for five cents or less.

Tax, how paid; stamps, how affixed and cancelled; presumptive violation.

***

Sec. 6212-49c. The tax hereby imposed shall be paid by the purchase of stamps or crowns, as provided in *** sections 6212-49a to 6212-49t, both inclusive, of the General Code. Unless the bottle in which a beverage is offered for sale in this state has been sealed with a crown procured and affixed as herein provided, a stamp shall be affixed to each such bottle of an aggregate denomination not less than the amount of the tax upon the contents thereof. The stamp or stamps, so affixed, shall be prima facie evidence of payment of the tax imposed by *** sections 6212-49a to 6212-49t, both inclusive, of the General Code. Ex

cepting as may be otherwise provided in the rules and regulations prescribed by the commission under authority of *** sections 6212-49a to 6212-49t, both inclusive, of the General Code, each manufacturer or bottler of *** beverages in this state shall, within twenty-four hours of the time of its manufacture or bottling in this state, and prior to delivery of any bottle to any wholesaler, jobber, retailer, distributor, or any other person whatsoever in this state, affix such stamps to each such bottle, unless a crown has been affixed thereto as herein provided, and cancel the stamp or stamps so affixed by writing across the face thereof the name of such manufacturer or bottler and the date of cancellation.

Excepting as may be otherwise provided in the rules and regulations prescribed by the commission under authority of *** sections 6212-49a to 6212-49t, both inclusive, of the General Code, and unless such stamps or crowns have been previously affixed, such stamps shall be so affixed by each wholesale dealer in this state and cancelled, by writing across the face thereof the name of such wholesale dealer and the date of cancellation, within twenty-four hours after such bottled *** beverage comes into the possession of such wholesale dealer and prior to the delivery of any bottle to any retail dealer or other person in this state.

Each retail dealer in this state shall immediately upon the receipt of any bottled *** beverage at his place of business, and prior to disposing of the same in any way, so affix such stamps to each bottle unless such stamps or crowns shall have been previously affixed thereto, and shall cancel the same by writing or stamping his name and the date of cancellation across the face thereof.

Whenever any bottled *** beverage is found in the place of business of a retail dealer without the stamps or crowns so affixed and cancelled, the prima facie presumption shall arise that such bottled *** beverage is kept therein in violation of the provisions of *** sections 6212-49a to 6212-49t, both inclusive, of the General Code.

Duplicate invoice; contents; copy of freight bill filed, when.

Sec. 6212-49d. At the time of delivering bottled *** beverages to any person, each manufacturer and wholesaler dealer in this state shall make a true duplicate invoice showing the date of delivery, the amount and value of each shipment of bottled *** beverages delivered and the name of the purchaser to whom delivery is made, and shall retain the same for a period of two years, subject to the use and inspection. of the commission.

In such case where bottled *** beverages are shipped into the state of Ohio, the railroad company, express company, or any other public carrier transporting any shipment thereof shall file with the commission a copy of the freight bill within ten days after the delivery in this. state of each shipment.

Powers and duties of commission.

Sec. 6212-49e. The commission shall design and procure the stamps. and crowns herein provided for and shall enforce and administer the provisions of *** sections 6212-49a to 6212-49t, both inclusive, of the

General Code. The commission shall have authority to promulgate such rules and regulations as it may deem necessary to carry out the provisions of *** sections 6212-49a to 6212-49t, both inclusive, of the General Code and may adopt different detailed regulations applicable to diverse methods and conditions of sale of bottled *** beverages in this state, prescribing, in each class of cases, upon whom, as between the manufacturer or bottler, the wholesale dealer and the retail dealer, the primary duty of affixing stamps shall rest, in cases in which stamps are required, and the manner in which stamps or crowns shall be affixed. A copy of such regulations shall be furnished to each proper holder in this state in such manner as the commission may determine. Any such rule or regulation so furnished, excusing a manufacturer or a wholesale dealer from affixing stamps under the circumstances of the particular case, shall be a defense in the prosecution of such dealer for violation of section *** 6212-49m of the General Code. All books, papers, invoices and records of any manufacturer, bottler, or wholesale or retail dealer in this state, whether or not required under the provisions of *** sections 6212-49a to 6212-49t, both inclusive, of the General Code to be kept by him, showing his sales receipts and purchases of bottled *** beverages, shall at all times, during the usual business hours of the day, be open for the inspection of the commission for such purposes; and the commission shall have power to investigate and examine the stock of bottled *** beverages in and upon any premises where the same is placed, stored or sold, for the purpose of determining whether or not the provisions of *** sections 6212-49a to 6212-49t, both inclusive, of the General Code are being obeyed.

Duplicate receipts for stamps and crowns executed by treasurer of state; sale; monthly report; discount allowed, when; sale on credit; unused or spoiled stamps or crowns redeemed; sale by manufacturer.

Sec. 6212-49f. All stamps and crowns, when procured by the commission, shall be immediately delivered to the treasurer of state who shall execute duplicate receipts therefor showing the number and aggregate face value of each denomination received by him and deliver one such receipt to the commission and the duplicate thereof to the auditor of state. The treasurer of state shall sell such stamps and crowns, and shall, on the fifth day of each month, make a report in duplicate showing all sales by him made during the preceding month, with the names of the purchasers and the number of each denomination and the aggregate face value purchased by each, and deliver one copy thereof to the commission and the other to the auditor of state. The treasurer of state shall be accountable for all stamps and crowns received and unsold by him. He shall be furnished by the state with office and storage space sufficient to accommodate the handling of such crowns. Such stamps shall be sold and accounted for at the face value thereof, and such crowns shall be sold and accounted for at the manufacturers' price thereof, as certified in duplicate by the auditor of state and treasurer of state, plus all transportation charges to the consignee at destination, and in addition thereto the face value thereof, excepting as herein provided. The commission may, by regulation, certified to the auditor of state and treasurer

of state, in duplicate, authorize the sale of stamps to manufacturers, bottlers, or wholesale or retail dealers in this state, or to manufacturers, bottlers, or wholesale dealers outside of this state, at a discount of not exceeding five per centum of such face value; and by like regulation, similarly certified, authorize the sale of such crowns in lots of fifty gross or over at a discount of not more than five per centum of the face value of such crowns, such discount to apply only to such face value and not to the manufacturers' price or transportation cost. Such discounts shall be allowed as a commission for affixing and canceling such stamps or for affixing such crowns. The commission may also, by like regulation so certified, authorize the delivery of stamps or crowns, or both, to the persons herein named, on credit, allowing the same discount as when sold for cash, if and when the purchaser shall file with the commission a bond, payable to the state of Ohio, in such form and amount as the commission shall prescribe, and with surety or sureties to satisfaction of the treasurer of state, conditioned upon the payment to the treasurer of state for stamps or crowns so delivered within such period of time after delivery thereof as may be so prescribed and the making of such reports and settlements as the commission may require; and the commission may, by further regulations, provide for canceling, renewing or increasing such bond or for the substitution of the surety thereon. The treasurer of state shall redeem and pay for any unused or spoiled stamps or crowns on written verified requests made by the purchaser, his administrators, executors, successors, or assigns. Such payment shall be made from an appropriation to the state treasurer for the purpose of defraying the expenses of administering *** sections 6212-49a to 6212-49t, both inclusive, of the General Code.

The commission may also by regulation, certified to the auditor of state and treasurer of state, license manufacturers of crowns within or outside of this state to sell crowns designed and procured by the commission on the same terms as the treasurer of state is herein authorized to sell such crowns, and to account to the treasurer of state for the tax represented by such sales, upon such terms as the commission may prescribe, and with security to the satisfaction of the treasurer of state.

County treasurer may be appointed deputy; duties; weekly report and payment to treasurer of state; per centum to county.

Sec. 6212-49g. The treasurer of state may appoint any county treasurer as his deputy for the purpose of selling *** stamps for the purpose of paying the tax levied by section 6212-49b of the General Code excepting that no county treasurer shall be thereby authorized to sell the same at a discount or on credit. It shall be the duty of any county treasurer, so appointed, to act as such deputy, and all the powers and duties thereby imposed upon such county treasurer shall be deemed and considered to be within the scope of his office as county treasurer for all purposes. The treasurer of state shall be responsible for the delivery of stamps to any county treasurer so appointed, and may prescribe such regulations and forms of receipts and reports as he may deem necessary and advisable for the transaction of the business of selling such stamps.

Each such county treasurer shall pay weekly to the treasurer of state all moneys arising from the sale of such stamps by him together with a report showing the names of the purchasers and the number of each denomination and the aggregate face value purchased by each, which the treasurer of state shall include in his monthly report to the commission and the auditor of state. But such county treasurer shall retain for the use of the general fund of the county an amount equal to one per centum of the proceeds of such sale.

Refunds, when and how made.

Sec. 6212-49h. In case any bottled *** beverage upon the bottles containing which stamps or crowns have been affixed and cancelled pursuant to *** sections 6212-49a to 6212-49t, both inclusive, of the General Code, shall be sold and shipped in interstate or foreign commerce, the seller in this state shall be entitled to a refund of the actual amount of tax paid, upon condition that he make affidavit that such bottled *** beverage was so sold and shipped and furnishes from the purchaser a written acknowledgment that he has received such bottled *** beverage and the face value of the stamps or crowns thereon, together with the name and address of the purchaser, to the treasurer of state. Whereupon the treasurer of state shall issue to such seller stamps or crowns of sufficient value to cover the refund or shall refund the actual amount of such tax by payment made from an appropriation to him for the purpose of defraying the expense of administering *** sections 6212-49a to 621249t, both inclusive, of the General Code.

In addition to its other powers under *** sections 6212-49a to 6212-49t, both inclusive, of the General Code, the commission may promulgate rules and regulations providing for refund to manufacturers or dealers of the amount of tax paid on such bottled *** beverage which becomes unfit for sale, or any other legitimate loss which may occur, on proof of such loss. A copy of such rules and regulations shall be certified to the treasurer of state, and the treasurer of state shall make refunds as may be required thereby, by payments from an appropriation to him for the purpose of defraying the expenses of administering *** sections 6212-490 to 6212-49t, both inclusive, of the General Code.

Moneys received, where credited; appropriations.

Sec. 6212-491. The moneys received into the state treasury until and including the thirty-first day of December, 1933, under the provisions of *** sections 6212-49a to 6212-49t, both inclusive, of the General Code, shall be credited to the state emergency *** relief fund; and such moneys so received on and after January 1, 1934, shall be credited to the county poor relief excise fund therein, and shall be allocated to all counties in the state by the method provided by law for the allocation of moneys so credited to such fund. There is hereby appropriated from moneys in the treasury of state to the credit of the general revenue fund to the treasurer of state the sum of $7,500.00 for personal service, and the sum of $20,000.00 for the purpose of making refunds, and to the department of finance, division of tax commission of Ohio, the sum of *** $50,000.00