Effective: September 29, 2011
Latest Legislation: House Bill 153 - 129th General Assembly
(A) As used in this section:
(1) "Food and beverages" means any raw, cooked, or processed edible substance used or intended for use in whole or in part for human consumption, including ice, water, spirituous liquors, wine, mixed beverages, beer, soft drinks, soda, and other beverages.
(2) "Convention facilities authority" has the same meaning as in section 351.01 of the Revised Code.
(3) "Convention center" has the same meaning as in section 307.695 of the Revised Code.
(B) The legislative authority of a county with a population of one million or more according to the most recent federal decennial census may, by resolution adopted on or before August 30, 2004, by a majority of the members of the legislative authority and with the subsequent approval of a majority of the electors of the county voting upon it, levy a tax of not more than two per cent on every retail sale in the county of food and beverages to be consumed on the premises where sold to pay the expenses of administering the tax and to provide revenues for the county general fund. Such resolution shall direct the board of elections to submit the question of levying the tax to the electors of the county at the next primary or general election in the county occurring not less than ninety days after the resolution is certified to the board of elections, and such resolution may further direct the board of elections to include upon the ballot submitted to the electors any specific purposes for which the tax will be used. The legislative authority shall establish all regulations necessary to provide for the administration and allocation of the tax. The regulations may prescribe the time for payment of the tax and may provide for imposition of a penalty, interest, or both for late payments, provided that any such penalty may not exceed ten per cent of the amount of tax due and the rate at which interest accrues may not exceed the rate per annum required under section 5703.47 of the Revised Code.
(C) A tax levied under this section shall remain in effect for the period of time specified in the resolution or ordinance levying the tax, but in no case for a longer period than forty years.
(D) A tax levied under this section is in addition to any other tax levied under Chapter 307., 4301., 4305., 5739., 5741., or any other chapter of the Revised Code. "Price," as defined in sections 5739.01 and 5741.01 of the Revised Code, does not include any tax levied under this section and any tax levied under this section does not include any tax imposed under Chapter 5739. or 5741. of the Revised Code.
(E)(1) No amount collected from a tax levied under this section shall be contributed to a convention facilities authority, corporation, or other entity created after July 1, 2003, for the principal purpose of constructing, improving, expanding, equipping, financing, or operating a convention center unless the mayor of the municipal corporation in which the convention center is to be operated by that convention facilities authority, corporation, or other entity has consented to the creation of that convention facilities authority, corporation, or entity. Notwithstanding any contrary provision of section 351.04 of the Revised Code, if a tax is levied by a county under this section, the board of county commissioners of that county may determine the manner of selection, the qualifications, the number, and terms of office of the members of the board of directors of any convention facilities authority, corporation, or other entity described in division (E)(1) of this section.
(2)(a) No amount collected from a tax levied under this section may be used for any purpose other than paying the direct and indirect costs of constructing, improving, expanding, equipping, financing, or operating a convention center and for the real and actual costs of administering the tax, unless, prior to the adoption of the resolution of the legislative authority of the county directing the board of elections to submit the question of the levy, extension, or increase to the electors of the county, the county and the mayor of the most populous municipal corporation in that county have entered into an agreement as to the use of such amounts, provided that such agreement has been approved by a majority of the mayors of the other municipal corporations in that county. The agreement shall provide that the amounts to be used for purposes other than paying the convention center or administrative costs described in division (E)(2)(a) of this section be used only for the direct and indirect costs of capital improvements in accordance with the agreement, including the financing of capital improvements. Immediately following the execution of the agreement, the county shall:
(i) In accordance with section 7.12 of the Revised Code, cause the agreement to be published once in a newspaper of general circulation in that county; or
(ii) Post the agreement in at least five public places in the county, as determined by the legislative authority, for a period not less than fifteen days.
(b) If the county in which the tax is levied has an association of mayors and city managers, the approval of that association of an agreement described in division (E)(2)(a) of this section shall be considered to be the approval of the majority of the mayors of the other municipal corporations for purposes of that division.
(F) Each year, the auditor of state shall conduct an audit of the uses of any amounts collected from taxes levied under this section and shall prepare a report of the auditor of state's findings. The auditor of state shall submit the report to the legislative authority of the county that has levied the tax, the speaker of the house of representatives, the president of the senate, and the leaders of the minority parties of the house of representatives and the senate.
(G) The levy of any taxes under Chapter 5739. of the Revised Code on the same transactions subject to a tax under this section does not prevent the levy of a tax under this section.
Structure Ohio Revised Code
Chapter 307 | Board of County Commissioners - Powers
Section 307.01 | County Buildings, Offices, Equipment.
Section 307.02 | Methods for Providing County Facilities.
Section 307.023 | Contract for Acquisition or Use of Sports Facilities.
Section 307.03 | Use of County Buildings for Public Library.
Section 307.04 | Light, Heat, and Power Contracts.
Section 307.041 | Contracts to Analyze Reducing Energy Consumption in Buildings Owned by County.
Section 307.042 | Contracts to Regulate Utility Rates of Users of Municipal Utility.
Section 307.052 | Creating Joint Emergency Medical Services District.
Section 307.053 | Members of Board of Trustees.
Section 307.054 | Executive Director Duties - Employees.
Section 307.055 | Furnishing Ambulance and Emergency Medical Services.
Section 307.056 | Powers of Board of Trustees.
Section 307.057 | Levying Taxes - Issuing Bonds.
Section 307.06 | Board of County Commissioners May Employ Land Appraisers.
Section 307.07 | Office of Economic Development.
Section 307.08 | Appropriation of Lands.
Section 307.081 | Purchase or Appropriation of Real Property for Redevelopment.
Section 307.083 | Method for Purchasing Real Estate at Public Auction.
Section 307.09 | Sale, Lease, or Rent of County Real Estate - Proceeds.
Section 307.091 | Sale of County Medical Facility to State Medical School or College.
Section 307.10 | Procedure for Sale, Lease, Transfer or Granting of Rights in Real Property.
Section 307.11 | Board of County Commissioners May Execute Leases of Mineral Lands.
Section 307.12 | Resolution for Disposal of Unneeded, Obsolete or Unfit Personal Property.
Section 307.13 | Contracting for Services of Electrical Safety Inspector.
Section 307.14 | Legislative Authority and Contracting Subdivision Definitions.
Section 307.15 | Contracts With Other Governmental Entities.
Section 307.151 | Agreement With Municipalities for Control of Air and Water Pollution.
Section 307.153 | Agreements With Board of Health.
Section 307.16 | Agreement to Provide Method of Payment.
Section 307.17 | Duration of Agreement - Rescission.
Section 307.18 | Transfer of Property to County Commissioners.
Section 307.19 | Application of Sections.
Section 307.20 | Powers Over Air Navigation Facilities.
Section 307.201 | Acquisition and Operation of Subway Transportation System.
Section 307.202 | Development of Rail Property and Rail Service.
Section 307.203 | Appropriating Moneys for Railroad Grade Crossing Improvement Fund.
Section 307.21 | Bequests for War Memorial.
Section 307.22 | Bequests for Educational Purposes.
Section 307.23 | Historical Society Appropriations.
Section 307.24 | Itemized Account.
Section 307.25 | Distribution of Books.
Section 307.26 | Organization and Maintenance of Civic and Social Centers.
Section 307.27 | Contributions to Soil Conservation Districts.
Section 307.28 | Grant of Use of Land in Parks for Art Buildings.
Section 307.281 | Contributions for Park Projects.
Section 307.282 | Creating Community Improvements Board.
Section 307.283 | Community Improvements Board; Powers and Duties.
Section 307.284 | Issuing Bonds to Make Grants in Excess of Community Improvement Fund.
Section 307.29 | County May Lease to Municipal Corporation.
Section 307.30 | Annual Report.
Section 307.31 | Order for Survey of County Lines.
Section 307.32 | Notice to Board of County Commissioners of County Affected.
Section 307.33 | Return of Survey.
Section 307.34 | Action to Establish Lines Between Counties.
Section 307.35 | Decree as to Taxes Collected.
Section 307.36 | Corners of Originally Surveyed Townships.
Section 307.37 | Adoption of County Building Code.
Section 307.38 | County Building Inspector - Duties.
Section 307.381 | Establishing County Board of Building Appeals.
Section 307.39 | Publication of Building Regulations.
Section 307.41 | Purchase or Lease of Motor Vehicles.
Section 307.42 | Use of Vehicles to Be Regulated.
Section 307.43 | Use of County Vehicle Except for Official Business Prohibited.
Section 307.44 | Liability Insurance for Motor Vehicles Owned by County.
Section 307.441 | Errors and Omissions Insurance for Officers, Employees and Judges.
Section 307.45 | Using Property Tax Levied for Criminal Justice Services.
Section 307.46 | Expenses of Arrest - Payment.
Section 307.47 | Relief for Persons Injured in Automobiles Commandeered by Police Officer.
Section 307.48 | Proof of Validity of Claim.
Section 307.49 | Reward for Apprehension of Criminals.
Section 307.50 | Expenses of Pursuit and Return of Felon.
Section 307.51 | County Law Library Resources Board.
Section 307.511 | Law Library Resources Board Members.
Section 307.512 | Law Library Resources Board Meetings.
Section 307.513 | Annual Board Budget - Appropriations From General Fund.
Section 307.514 | County Law Library Resources Fund.
Section 307.515 | Allowance to Law Libraries From Fines and Penalties of Municipal Courts.
Section 307.516 | Multi-County Law Library Resources Commission.
Section 307.52 | Expert Witnesses.
Section 307.53 | Procedure When County Auditor Unable to Sign Bonds Due to Absence or Disability.
Section 307.54 | Registry and Redemption of Bonds.
Section 307.55 | Allowance and Payment of Claims Against County.
Section 307.56 | Appeal From Decision of Board of County Commissioners.
Section 307.561 | Settlement May Include Rezoning Agreement or Development Plan Approval.
Section 307.57 | May Execute Bonds of Indemnity.
Section 307.58 | Transcribing of Certain Records.
Section 307.59 | Transcribing of Court Records.
Section 307.61 | Institutions Subject to Inspection of Commissioners or Board of Health.
Section 307.62 | Crime Victim Assistance Program - Appropriating Moneys.
Section 307.621 | Establishing Child Fatality Review Board.
Section 307.622 | Members of Child Fatality Review Board.
Section 307.623 | Child Fatality Review Board - Purpose and Duties.
Section 307.624 | Organization of Child Fatality Review Board.
Section 307.625 | No Review While Investigation Pending.
Section 307.626 | Annual Report.
Section 307.627 | Accessing Confidential Information.
Section 307.629 | Unauthorized Dissemination of Confidential Information.
Section 307.63 | Establishing Countywide Public Safety Communications System.
Section 307.631 | Establishing Drug Overdose Fatality Review Committee.
Section 307.632 | Members of Drug Overdose Fatality Review Committee.
Section 307.633 | Chairperson of Drug Overdose Fatality Review Committee.
Section 307.634 | Purpose of Drug Overdose Fatality Review Committee.
Section 307.635 | No Review While Investigation or Prosecution Pending.
Section 307.636 | Collecting and Maintaining Information; Annual Report.
Section 307.637 | Providing Information to Drug Overdose Fatality Review Committee.
Section 307.639 | Confidentiality.
Section 307.64 | Appropriating Moneys From Tax Levies for Economic Development.
Section 307.641 | Establishing Suicide Fatality Review Committee.
Section 307.642 | Members of Suicide Fatality Review Committee.
Section 307.643 | Purpose of Suicide Fatality Review Committee.
Section 307.644 | Chairperson of Suicide Fatality Review Committee.
Section 307.645 | No Review While Investigation or Prosecution Pending.
Section 307.646 | Collecting and Maintaining Information; Annual Report.
Section 307.647 | Providing Information to Suicide Fatality Review Committee.
Section 307.649 | Confidentiality.
Section 307.6410 | Hybrid Review Committee.
Section 307.65 | Harbor Improvements.
Section 307.66 | Memorial Day Appropriations.
Section 307.67 | County May Give Aid to Establish Canal or Waterway.
Section 307.675 | Using Long Life Expectancy Material in the Construction or Repair of Bridge Deck.
Section 307.678 | Tourism Development Facility or Project Cooperative Agreements.
Section 307.679 | Sports Parks; Cooperative Agreements; Bonds.
Section 307.68 | Board May Issue Bonds Upon Petition.
Section 307.69 | Agreements for Protection of Funds Contributed.
Section 307.693 | Appropriating Moneys for Convention and Visitors' Bureaus.
Section 307.694 | Expending Funds for Senior Citizens Services or Facilities.
Section 307.697 | Voting on Question of Levying Liquor Tax to Support Facility.
Section 307.698 | Moneys Spent for Housing Purposes.
Section 307.6910 | Operation of Veterans Memorial and Museum.
Section 307.70 | County Charter Commissions.
Section 307.71 | Adoption of Curfew.
Section 307.72 | Appropriating Funds for Police Training.
Section 307.73 | Contract for Private Construction of Water and Sewer Lines.
Section 307.74 | Purchasing Water From Municipality.
Section 307.75 | Operating or Contracting for Operation of Police Training Schools.
Section 307.76 | Operating or Contracting for Operation of Zoological Park.
Section 307.761 | Facility to Promote Sciences and Natural History.
Section 307.77 | Giving Aid to Units of Government for Water Management.
Section 307.771 | Issuing Bonds for Water Management.
Section 307.772 | Agreements for Facilitating Water Management Projects.
Section 307.78 | Making Contributions to Community Improvement Corporations.
Section 307.781 | Unpaid or Delinquent Tax Line of Credit.
Section 307.79 | Administrative Rules.
Section 307.791 | Election on Repeal of County Sediment Control Rule.
Section 307.80 | Establishing County Microfilming Board.
Section 307.801 | Organization of Board.
Section 307.802 | Powers and Duties of Board.
Section 307.803 | Funds of Board.
Section 307.804 | Chief Administrator - Employees.
Section 307.805 | Annual Estimate of the Revenues and Expenditures - Report.
Section 307.806 | Contract for Services With Other Public Entities.
Section 307.81 | Vacating Unused Parks and Park Lands.
Section 307.82 | Selling Unused Parks and Park Lands.
Section 307.83 | Reversionary Interest in Parks and Park Lands.
Section 307.84 | Establishing Automatic Data Processing Board.
Section 307.841 | Organization of Board.
Section 307.842 | County Automatic Data Processing Board - Powers and Duties.
Section 307.843 | Acquiring Data Processing or Record Keeping Equipment, Software, or Services.
Section 307.844 | Chief Administrator - Automatic Data Processing Center.
Section 307.845 | Annual Estimate of the Revenues and Expenditures - Report.
Section 307.846 | Contract for Services With Other Public Entities.
Section 307.847 | Coordination of Information by County Automatic Data Processing Board.
Section 307.85 | Cooperation With Other Agencies in Operating Federal Programs.
Section 307.86 | Competitive Bidding Required - Exceptions.
Section 307.862 | Competitive Sealed Proposals - Procedure.
Section 307.863 | Bidding Process for Franchises.
Section 307.87 | Notice of Competitive Bidding.
Section 307.88 | Bid Contents.
Section 307.89 | Accepting Bids.
Section 307.90 | Contract Award - Preferences.
Section 307.91 | Rejecting All Bids.
Section 307.92 | Contracting Authority Defined.
Section 307.921 | Policy to Assist Minority Business Enterprises.
Section 307.93 | Joint Establishment of a Multicounty Correctional Center.
Section 307.931 | Submitting Health Insurance Claims for Inmates of Correctional Center.
Section 307.932 | Community Alternative Sentencing Centers.
Section 307.933 | Issuance of Securities.
Section 307.94 | Petitioning for Election on Adoption of County Charter.
Section 307.95 | Determining Validity of Petitions.
Section 307.96 | Charter or Amendment Effective Date.
Section 307.97 | Filing Sworn Itemized Statement of Financial Transactions.
Section 307.98 | Written Partnership Agreement With Director of Job and Family Services.
Section 307.981 | Designating Entities as Family Services Agencies.
Section 307.982 | Contracts to Perform Family Services Duty or Workforce Development Activity.
Section 307.986 | Procedures for Providing Services to Children Whose Families Relocate Frequently.
Section 307.988 | Federal Requirements for Contracts With Religious Organization.