Ohio § 5739.026

§ 5739.026.

(A) A board of county commissioners may levy a tax on every retail sale in the county,

except sales of watercraft and outboard motors required to be titled pursuant to Chapter

1548. of the Revised Code and sales of motor vehicles, at a rate of not more than

one-half of one per cent and may increase the rate of an existing tax to not more

than one-half of one per cent to pay the expenses of administering the tax and, except

as provided in division (A)(6) of this section, for any one or more of the following

purposes provided that the aggregate levy for all such purposes does not exceed one-half

of one per cent: (1) To provide additional revenues for the payment of bonds or notes issued in anticipation

of bonds issued by a convention facilities authority established by the board of county

commissioners under Chapter 351. of the Revised Code and to provide additional operating

revenues for the convention facilities authority; (2) To provide additional revenues for a transit authority operating in the county; (3) To provide additional revenue for the county's general fund; (4) To provide additional revenue for permanent improvements to be distributed by the

community improvements board in accordance with section 307.283 and to pay principal,

interest, and premium on bonds issued under section 307.284 of the Revised Code ; (5) To provide additional revenue for the acquisition, construction, equipping, or repair

of any specific permanent improvement or any class or group of permanent improvements,

which improvement or class or group of improvements shall be enumerated in the resolution

required by division (D) of this section, and to pay principal, interest, premium,

and other costs associated with the issuance of bonds or notes in anticipation of

bonds issued pursuant to Chapter 133. of the Revised Code for the acquisition, construction,

equipping, or repair of the specific permanent improvement or class or group of permanent

improvements; (6) To provide revenue for the implementation and operation of a 9-1-1 system in the

county.  If the tax is levied or the rate increased exclusively for such purpose, the tax

shall not be levied or the rate increased for more than five years.  At the end of the last year the tax is levied or the rate increased, any balance

remaining in the special fund established for such purpose shall remain in that fund

and be used exclusively for such purpose until the fund is completely expended, and,

notwithstanding section 5705.16 of the Revised Code , the board of county commissioners shall not petition for the transfer of money from

such special fund, and the tax commissioner shall not approve such a petition. If the tax is levied or the rate increased for such purpose for more than five years,

the board of county commissioners also shall levy the tax or increase the rate of

the tax for one or more of the purposes described in divisions (A)(1) to (5) of this

section and shall prescribe the method for allocating the revenues from the tax each

year in the manner required by division (C) of this section. (7) To provide additional revenue for the operation or maintenance of a detention facility,

as that term is defined under division (F) of section 2921.01 of the Revised Code ; (8) To provide revenue to finance the construction or renovation of a sports facility,

but only if the tax is levied for that purpose in the manner prescribed by section 5739.028 of the Revised Code . As used in division (A)(8) of this section: (a) “ Sports facility ” means a facility intended to house major league professional athletic teams. (b) “ Constructing ” or “ construction ” includes providing fixtures, furnishings, and equipment. (9) To provide additional revenue for the acquisition of agricultural easements, as defined

in section 5301.67 of the Revised Code ;  to pay principal, interest, and premium on bonds issued under section 133.60 of the Revised Code ;  and for the supervision and enforcement of agricultural easements held by the county; (10) To provide revenue for the provision of ambulance, paramedic, or other emergency

medical services; (11) To provide revenue for the operation of a lake facilities authority and the remediation

of an impacted watershed by a lake facilities authority, as provided in Chapter 353.

of the Revised Code; (12) To provide additional revenue for a regional transportation improvement project under section 5595.06 of the Revised Code . Pursuant to section 755.171 of the Revised Code , a board of county commissioners may pledge and contribute revenue from a tax levied

for the purpose of division (A)(5) of this section to the payment of debt charges

on bonds issued under section 755.17 of the Revised Code . The rate of tax shall be a multiple of one-twentieth of one per cent, unless a portion

of the rate of an existing tax levied under section 5739.023 of the Revised Code has been reduced, and the rate of tax levied under this section has been increased,

pursuant to section 5739.028 of the Revised Code , in which case the aggregate of the rates of tax levied under this section and section 5739.023 of the Revised Code shall be a multiple of one-twentieth of one per cent. The tax shall be levied and the rate increased pursuant to a resolution adopted by

a majority of the members of the board.  The board shall deliver a certified copy of the resolution to the tax commissioner,

not later than the sixty-fifth day prior to the date on which the tax is to become

effective, which shall be the first day of a calendar quarter. Prior to the adoption of any resolution to levy the tax or to increase the rate of

tax exclusively for the purpose set forth in division (A)(3) of this section, the

board of county commissioners shall conduct two public hearings on the resolution,

the second hearing to be no fewer than three nor more than ten days after the first.  Notice of the date, time, and place of the hearings shall be given by publication

in a newspaper of general circulation in the county, or as provided in section 7.16 of the Revised Code , once a week on the same day of the week for two consecutive weeks.  The second publication shall be no fewer than ten nor more than thirty days prior

to the first hearing.  Except as provided in division (E) of this section, the resolution shall be subject

to a referendum as provided in sections 305.31 to 305.41 of the Revised Code .  If the resolution is adopted as an emergency measure necessary for the immediate

preservation of the public peace, health, or safety, it must receive an affirmative

vote of all of the members of the board of county commissioners and shall state the

reasons for the necessity. If the tax is for more than one of the purposes set forth in divisions (A)(1) to (7),

(9), (10), and (12) of this section, or is exclusively for one of the purposes set

forth in division (A)(1), (2), (4), (5), (6), (7), (9), (10), or (12) of this section,

the resolution shall not go into effect unless it is approved by a majority of the

electors voting on the question of the tax. (B) The board of county commissioners shall adopt a resolution under section 351.02 of the Revised Code creating the convention facilities authority, or under section 307.283 of the Revised Code creating the community improvements board, before adopting a resolution levying a

tax for the purpose of a convention facilities authority under division (A)(1) of

this section or for the purpose of a community improvements board under division (A)(4)

of this section. (C)(1) If the tax is to be used for more than one of the purposes set forth in divisions

(A)(1) to (7), (9), (10), and (12) of this section, the board of county commissioners

shall establish the method that will be used to determine the amount or proportion

of the tax revenue received by the county during each year that will be distributed

for each of those purposes, including, if applicable, provisions governing the reallocation

of a convention facilities authority's allocation if the authority is dissolved while

the tax is in effect.  The allocation method may provide that different proportions or amounts of the tax

shall be distributed among the purposes in different years, but it shall clearly describe

the method that will be used for each year.  Except as otherwise provided in division (C)(2) of this section, the allocation

method established by the board is not subject to amendment during the life of the

tax. (2) Subsequent to holding a public hearing on the proposed amendment, the board of county

commissioners may amend the allocation method established under division (C)(1) of

this section for any year, if the amendment is approved by the governing board of

each entity whose allocation for the year would be reduced by the proposed amendment.  In the case of a tax that is levied for a continuing period of time, the board may

not so amend the allocation method for any year before the sixth year that the tax

is in effect. (a) If the additional revenues provided to the convention facilities authority are pledged

by the authority for the payment of convention facilities authority revenue bonds

for as long as such bonds are outstanding, no reduction of the authority's allocation

of the tax shall be made for any year except to the extent that the reduced authority

allocation, when combined with the authority's other revenues pledged for that purpose,

is sufficient to meet the debt service requirements for that year on such bonds. (b) If the additional revenues provided to the county are pledged by the county for the

payment of bonds or notes described in division (A)(4) or (5) of this section, for

as long as such bonds or notes are outstanding, no reduction of the county's or the

community improvements board's allocation of the tax shall be made for any year, except

to the extent that the reduced county or community improvements board allocation is

sufficient to meet the debt service requirements for that year on such bonds or notes. (c) If the additional revenues provided to the transit authority are pledged by the authority

for the payment of revenue bonds issued under section 306.37 of the Revised Code , for as long as such bonds are outstanding, no reduction of the authority's allocation

of tax shall be made for any year, except to the extent that the authority's reduced

allocation, when combined with the authority's other revenues pledged for that purpose,

is sufficient to meet the debt service requirements for that year on such bonds. (d) If the additional revenues provided to the county are pledged by the county for the

payment of bonds or notes issued under section 133.60 of the Revised Code , for so long as the bonds or notes are outstanding, no reduction of the county's

allocation of the tax shall be made for any year, except to the extent that the reduced

county allocation is sufficient to meet the debt service requirements for that year

on the bonds or notes. (D)(1) The resolution levying the tax or increasing the rate of tax shall state the rate

of the tax or the rate of the increase;  the purpose or purposes for which it is to

be levied;  the number of years for which it is to be levied or that it is for a continuing

period of time;  the allocation method required by division (C) of this section;  and

if required to be submitted to the electors of the county under division (A) of this

section, the date of the election at which the proposal shall be submitted to the

electors of the county, which shall be not less than ninety days after the certification

of a copy of the resolution to the board of elections and, if the tax is to be levied

exclusively for the purpose set forth in division (A)(3) of this section, shall not

occur in August of any year.  Upon certification of the resolution to the board of elections, the board of county

commissioners shall notify the tax commissioner in writing of the levy question to

be submitted to the electors.  If approved by a majority of the electors, the tax shall become effective on the

first day of a calendar quarter next following the sixty-fifth day following the date

the board of county commissioners and tax commissioner receive from the board of elections

the certification of the results of the election, except as provided in division (E)

of this section. (2)(a) A resolution specifying that the tax is to be used exclusively for the purpose set

forth in division (A)(3) of this section that is not adopted as an emergency measure

may direct the board of elections to submit the question of levying the tax or increasing

the rate of the tax to the electors of the county at a special election held on the

date specified by the board of county commissioners in the resolution, provided that

the election occurs not less than ninety days after the resolution is certified to

the board of elections and the election is not held in August of any year.  Upon certification of the resolution to the board of elections, the board of county

commissioners shall notify the tax commissioner in writing of the levy question to

be submitted to the electors.  No resolution adopted under division (D)(2)(a) of this section shall go into effect

unless approved by a majority of those voting upon it and, except as provided in division

(E) of this section, not until the first day of a calendar quarter following the expiration

of sixty-five days from the date the tax commissioner receives notice from the board

of elections of the affirmative vote. (b) A resolution specifying that the tax is to be used exclusively for the purpose set

forth in division (A)(3) of this section that is adopted as an emergency measure shall

become effective as provided in division (A) of this section, but may direct the board

of elections to submit the question of repealing the tax or increase in the rate of

the tax to the electors of the county at the next general election in the county occurring

not less than ninety days after the resolution is certified to the board of elections.  Upon certification of the resolution to the board of elections, the board of county

commissioners shall notify the tax commissioner in writing of the levy question to

be submitted to the electors.  The ballot question shall be the same as that prescribed in section 5739.022 of the Revised Code .  The board of elections shall notify the board of county commissioners and the tax

commissioner of the result of the election immediately after the result has been declared.  If a majority of the qualified electors voting on the question of repealing the

tax or increase in the rate of the tax vote for repeal of the tax or repeal of the

increase, the board of county commissioners, on the first day of a calendar quarter

following the expiration of sixty-five days after the date the board and tax commissioner

received notice of the result of the election, shall, in the case of a repeal of the

tax, cease to levy the tax, or, in the case of a repeal of an increase in the rate

of the tax, cease to levy the increased rate and levy the tax at the rate at which

it was imposed immediately prior to the increase in rate. (c) A board of county commissioners, by resolution, may reduce the rate of a tax levied

exclusively for the purpose set forth in division (A)(3) of this section to a lower

rate authorized by this section.  Any such reduction shall be made effective on the first day of the calendar quarter

next following the sixty-fifth day after the tax commissioner receives a certified

copy of the resolution from the board. (E) If a vendor makes a sale in this state by printed catalog and the consumer computed

the tax on the sale based on local rates published in the catalog, any tax levied

or repealed or rate changed under this section shall not apply to such a sale until

the first day of a calendar quarter following the expiration of one hundred twenty

days from the date of notice by the tax commissioner pursuant to division (G) of this

section. (F) The tax levied pursuant to this section shall be in addition to the tax levied by section 5739.02 of the Revised Code and any tax levied pursuant to section 5739.021 or 5739.023 of the Revised Code . A county that levies a tax pursuant to this section shall levy a tax at the same rate

pursuant to section 5741.023 of the Revised Code . The additional tax levied by the county shall be collected pursuant to section 5739.025 of the Revised Code . Any tax levied pursuant to this section is subject to the exemptions provided in section 5739.02 of the Revised Code and in addition shall not be applicable to sales not within the taxing power of a

county under the Constitution of the United States or the Ohio Constitution. (G) Upon receipt from a board of county commissioners of a certified copy of a resolution

required by division (A) of this section, or from the board of elections a notice

of the results of an election required by division (D)(1), (2)(a), (b), or (c) of

this section, the tax commissioner shall provide notice of a tax rate change in a

manner that is reasonably accessible to all affected vendors.  The commissioner shall provide this notice at least sixty days prior to the effective

date of the rate change.  The commissioner, by rule, may establish the method by which notice will be provided.