Effective: March 23, 2018
Latest Legislation: Senate Bill 8 - 132nd General Assembly
(A) As used in this section:
(1) "Tourism development district" means a tourism development district designated by a township or municipal corporation under section 503.56 or 715.014 of the Revised Code, respectively.
(2) "Incremental sales tax growth" means one of the following:
(a) For a county, the amount of revenue from a tax levied under section 5739.021 or 5739.026 of the Revised Code, except for a tax levied under section 5739.021 of the Revised Code for the purpose of supporting criminal and administrative justice services, and received by the county under division (B) of section 5739.21 of the Revised Code from vendors located within a tourism development district during the preceding calendar year minus the amount of such revenue so received by the county during the calendar year ending immediately before the date the district is designated;
(b) For a transit authority, the amount of revenue from a tax levied under section 5739.023 of the Revised Code received by the transit authority under division (B) of section 5739.21 of the Revised Code from vendors located within a tourism development district during the preceding calendar year minus the amount of such revenue so received by the transit authority during the calendar year ending immediately before the date the district is designated.
(3) The "fiscal officer" of a municipal corporation means the city auditor, village clerk, or other municipal officer having the duties and functions of a city auditor or village clerk.
(B)(1) The legislative authority of a municipal corporation or board of trustees of a township that has designated a tourism development district may adopt a resolution or ordinance expressing the legislative authority's or board's intent to receive annual payments from the county or transit authority whose territory overlaps with the territory of that district equal to the incremental sales tax growth from vendors located in the district. The legislative authority or board shall certify the ordinance or resolution to the board of county commissioners or transit authority. The resolution shall specify the municipal corporation's or township's intent to receive such payments and describe the boundaries of the tourism development district. That description shall include sufficient information for the county or transit authority to determine if the address of a vendor is within the boundaries of the district.
(2) The board of county commissioners, within thirty days after receiving a certification under division (B)(1) of this section, may adopt and certify to that municipal corporation or township a resolution requiring the county to make payments to the municipal corporation or township under division (B)(4) of this section. The resolution shall prescribe the date by which the county annually shall make such payments, including the year of the first such payment. The resolution may prescribe a date or a period of time after which no such payments shall be made.
(3) The transit authority, within thirty days after receiving a certification under division (B)(1) of this section, may adopt and certify to that municipal corporation or township a resolution requiring the transit authority to make payments to the municipal corporation or township under division (B)(4) of this section. The resolution shall prescribe the date by which the transit authority annually shall make such payments, including the year of the first such payment.
(4) A county or transit authority certifying a resolution under division (B)(2) or (3) of this section, respectively, shall annually pay from its general fund to the municipal corporation or township that designated the tourism development district an amount equal to the county's or transit authority's incremental sales tax growth from vendors located in the tourism development district. Payments made by a county shall not be made after the date or period of time prescribed in the resolution for ending those payments if such a date or period is so prescribed.
(C) A municipal corporation or township shall use revenue received under this section exclusively for fostering and developing tourism in the tourism development district.
(D) On or before the annual date prescribed in a resolution adopted under division (B)(2) or (3) of this section, the fiscal officer of a municipal corporation or township receiving revenue from a county or transit authority under this section shall certify a list of vendors located within the tourism development district to the county or transit authority, which shall include the name, address, and vendor's license number for each vendor. The board of county commissioners or transit authority required to make payments under this section may require vendors located within the tourism development district to report their taxable sales and other necessary information to the county or transit authority for the purposes of calculating incremental sales tax growth.
(E) If a municipal corporation or township receiving revenue under this section increases the territory of a tourism development district, the legislative authority of the municipal corporation or board of township trustees shall certify a copy of the resolution or ordinance expanding the territory of the district to the county or transit authority making payments under this section. That ordinance or resolution shall describe the boundaries of the tourism development district with sufficient information for the county or transit authority to determine if the address of a vendor is within the boundaries of the district. Upon receipt of such an ordinance or resolution, the county or transit authority shall recalculate its payments to the municipal corporation or township under division (B) of this section, except that "incremental sales tax growth" shall mean, in the context of the additional territory added to the tourism development district, the amount of revenue from taxes levied under sections 5739.021 and 5739.026 or section 5739.023 of the Revised Code received by the county or transit authority under division (B) of section 5739.21 of the Revised Code from vendors located within the tourism development district during the preceding calendar year minus the amount of such revenue so received by the county or transit authority ending before the date the territory is added to an existing district.
Structure Ohio Revised Code
Section 5739.01 | Sales Tax Definitions.
Section 5739.011 | Exemptions for Manufacturing.
Section 5739.012 | Taxation of Bundled Transactions.
Section 5739.02 | Levy of Sales Tax - Purpose - Rate - Exemptions.
Section 5739.021 | Additional Sales Tax Levied by County.
Section 5739.022 | Repealing Emergency Permissive Tax.
Section 5739.023 | Transit Authority Tax Levy.
Section 5739.025 | Computation; Audits; Sale of a Fractional Ownership Program Aircraft.
Section 5739.026 | County Sales Tax for Specific Purposes.
Section 5739.027 | Tax on Watercraft or Outboard Motor Purchased by Nonresident.
Section 5739.029 | Nonresident Consumer Motor Vehicle Sales Tax.
Section 5739.0210 | Retail Sales Tax on Manufactured or Mobile Home.
Section 5739.03 | Consumer to Pay Tax - Report of Tax - Exemption Certificates.
Section 5739.031 | Direct Payment Permits.
Section 5739.032 | Permit Holder Tax Payments by Electronic Funds Transfer.
Section 5739.033 | Location of Sale.
Section 5739.034 | Telecommunications Services Definitions.
Section 5739.04 | Notification of Change in County or Transit Authority Boundaries.
Section 5739.05 | Powers and Duties of Tax Commissioner - Payment by Vendor on Predetermined Basis.
Section 5739.051 | Medicaid Health Insuring Corporation; Direct Payments; Returns.
Section 5739.06 | Monetary Allowance Granted Under Streamlined Sales and Use Tax Agreement.
Section 5739.061 | Vendor Compensation for Complying With Origin Based Sourcing Requirements.
Section 5739.07 | Vendor or Consumer Refunds.
Section 5739.071 | Partial Refund for Providers of Electronic Information Services.
Section 5739.072 | Refund May Be Applied in Satisfaction of Debt Due State.
Section 5739.08 | Municipal or Township Excise Lodging Taxes.
Section 5739.081 | Tax Return Information Provided to Convention and Visitors' Bureau.
Section 5739.09 | Administration and Allocation of Lodging Tax.
Section 5739.091 | Expansion of Definition of Hotel.
Section 5739.092 | Use of Funds Distributed to Convention and Visitors' Bureau.
Section 5739.10 | Excise Tax on Vendor's Receipts.
Section 5739.101 | Declaration of Resort Area.
Section 5739.102 | Remitting Tax - Resort Area Excise Tax Fund.
Section 5739.103 | Registration With Tax Commissioner.
Section 5739.11 | Records Open to Inspection - Exemption Certificate.
Section 5739.12 | Monthly Return by Vendor - Reconciliation Return.
Section 5739.121 | Bad Debt Deduction.
Section 5739.122 | Vendor Tax Payments by Electronic Funds Transfer.
Section 5739.124 | Returns of Taxpayers Using Electronic Funds Transfer.
Section 5739.131 | Service of Process or Notice to Nonresident.
Section 5739.132 | Interest on Unpaid Tax, Fee, or Charge; Interest on Refund.
Section 5739.133 | Penalties for Failure to Remit - Preassessment Interest.
Section 5739.14 | Sale of Entire Business - Successor Liable for Taxes and Penalties Due.
Section 5739.15 | Jeopardy Assessment.
Section 5739.16 | Four-Year Limitation for Assessments - Exceptions.
Section 5739.17 | Vendor's License.
Section 5739.18 | System for Issuing Vendor's Licenses.
Section 5739.19 | Revocation of License.
Section 5739.21 | Crediting of Funds.
Section 5739.211 | Use and Allocation of County Sales Tax Funds.
Section 5739.213 | Payments From Tourism Development District.
Section 5739.26 | Tax Paid by Consumer - Prohibition Against False Certificates.
Section 5739.29 | Vendor to Collect Tax - Prohibition Against Rebate.
Section 5739.30 | Return or Report Must Be Filed - Prohibitions - Actions by Tax Commissioner.
Section 5739.31 | Vendor or Transient Vendor's License - Prohibitions Upon License Suspension.
Section 5739.32 | Withholding Tax Funds to Insure Compliance by Local Officials.
Section 5739.33 | Personal Liability for Tax.
Section 5739.34 | No Preememption.
Section 5739.35 | Delegation of Investigative Powers.
Section 5739.36 | Report of Tax Revenue by Industry Classification.