Effective: February 20, 1986
Latest Legislation: House Bill 583 - 116th General Assembly
The levy of any excise, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional use tax pursuant to section 5741.021, 5741.022, or 5741.023 of the Revised Code. No tax levied by a board of county commissioners pursuant to section 5741.022 of the Revised Code shall become effective at any time while a tax levied by the board of trustees of a regional transit authority pursuant to such section is in effect in any part of such county.
Structure Ohio Revised Code
Chapter 5741 | Use Tax; Storage Tax
Section 5741.01 | Definitions.
Section 5741.02 | Levy of Tax - Rate - Exemptions.
Section 5741.021 | Additional County Use Tax.
Section 5741.022 | Transit Authority Levy.
Section 5741.023 | County Use Tax for Specific Purposes.
Section 5741.03 | Use of Revenue.
Section 5741.031 | Deposit and Use of Funds.
Section 5741.04 | Collection, Reporting and Remission of Tax by Seller.
Section 5741.05 | Seller to Determine Jurisdiction for Which to Collect Tax.
Section 5741.06 | Powers and Duties of Tax Commissioner - Prepayment of Tax.
Section 5741.07 | Rights of Marketplace Facilitator Treated as Seller.
Section 5741.071 | Waiver for Facilitator Not to Be Treated as a Seller.
Section 5741.08 | Notification of Change in County or Transit Authority Boundaries.
Section 5741.101 | Refund May Be Applied in Satisfaction of Debt Due State.
Section 5741.11 | Liability of Seller for Failure to Collect and Remit Tax.
Section 5741.12 | Return Required by Seller or User - Payment of Tax.
Section 5741.121 | Tax Payments by Electronic Funds Transfer.
Section 5741.122 | Returns of Taxpayers Using Electronic Funds Transfer.
Section 5741.13 | Assessment for Failure to Make Return or Pay Tax.
Section 5741.14 | Procedures Relating to Assessments.
Section 5741.15 | Inspection of Records by Tax Commissioner.
Section 5741.16 | Four-Year Limitation for Assessment Against Seller or Consumer - Exceptions.
Section 5741.17 | Registration of Sellers With Tax Commissioner.
Section 5741.19 | Prohibition Against Refusal to Pay Tax.
Section 5741.21 | Seller to Collect Tax - Prohibition Against Rebates.
Section 5741.22 | Failure to File Return.
Section 5741.23 | Right of County or Transit Authority to Levy Additional Tax Not Preempted.