2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5735 | Motor Fuel Tax › Section 5735.027 | Application for Terminal Operator's License.

Effective:
October 1, 1996
Latest Legislation:
House Bill 305 - 121st General Assembly
(A) No person shall act in the capacity of a terminal operator within this state unless the person holds an unrevoked license issued by the tax commissioner to engage as a terminal operator. A person desiring to be a terminal operator shall file with the commissioner an application sworn to under oath. The application shall include the following:
(1) The name under which the terminal operator will transact business in this state;
(2) The location, including street number address, of the terminal operator's principal office or place of business within this state;
(3) The location, including street number address, of each terminal operated in this state by the applicant;
(4) The name and address of the owner, or the names and addresses of the partners if such terminal operator is a partnership, or the names and addresses of the principal officers if such terminal operator is a corporation or association;
(5) If such terminal operator is a corporation organized under the laws of another state, territory, or country, a certified copy of the certificate or license issued by the Secretary of State showing that the corporation is authorized to transact business in this state;
(6) Any other information the commissioner deems necessary.
(B) The tax commissioner may require a bond adequate to ensure compliance with this chapter as a condition of issuance of any license under this section. The commissioner shall prescribe the form and content of the bond.
(C)(1) After a hearing as provided in division (C)(2) of this section, the tax commissioner may refuse to issue a license to transact business as a terminal operator in the state in the following circumstances:
(a) The applicant has previously had a license issued under 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 under 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 terminal operator in any of the circumstances described in division (C)(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.
(D) When an application in proper form has been accepted for filing, and any required bond accepted and approved, the commissioner shall issue to such terminal operator a license to transact business as a terminal operator in the state, subject to cancellation of such license as provided by law.
(E) No person shall make a false or fraudulent statement on the application required by this section.