Ohio § 5739.08

§ 5739.08.

(A) A municipal corporation or township may levy an excise tax for any lawful purpose

not to exceed three per cent on transactions by which lodging by a hotel is or is

to be furnished to transient guests in addition to the tax levied by section 5739.02 of the Revised Code .  If a municipal corporation or township repeals a tax imposed under division (A)

of this section, and a county in which the municipal corporation or township has territory

has a tax imposed under division (M) of section 5739.09 of the Revised Code in effect, the municipal corporation or township may not reimpose its tax as long

as that county tax remains in effect.  A municipal corporation or township in which a tax is levied under division (B)(2) of section 351.021 of the Revised Code may not increase the rate of its tax levied under division (A) of this section to

any rate that would cause the total taxes levied under both of those divisions to

exceed three per cent on any lodging transaction within the municipal corporation

or township. (B) The legislative authority of a municipal corporation or the board of trustees of

a township that is not wholly or partly located in a county that has in effect a resolution

levying an excise tax pursuant to division (A) of section 5739.09 of the Revised Code may, by ordinance or resolution, levy an additional excise tax not to exceed three

per cent on transactions by which lodging by a hotel is or is to be furnished to transient

guests.  The legislative authority of the municipal corporation or the board of trustees

of the township shall deposit at least fifty per cent of the revenue from the tax

levied pursuant to this division into a separate fund, which shall be spent solely

to make contributions to convention and visitors' bureaus operating within the county

in which the municipal corporation or township is wholly or partly located, and the

balance of that revenue shall be deposited in the general fund.  The municipal corporation or township 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

the imposition of a penalty or interest, or both, for late payments, provided that

the penalty does not exceed ten per cent of the amount of tax due, and the rate at

which interest accrues does not exceed the rate per annum prescribed pursuant to section 5703.47 of the Revised Code .  The levy of a tax under this division is in addition to any tax imposed on the same

transaction by a municipal corporation or a township under division (A) of this section. (C)(1) As used in division (C) of this section, “cost” has the same meaning as in section 351.01 of the Revised Code , and “convention center” has the same meaning as in section 307.695 of the Revised Code . (2) The legislative authority of the most populous municipal corporation located wholly

or partly in a county in which the board of county commissioners has levied a tax

under division (D) of section 5739.09 of the Revised Code may amend, on or before September 30, 2002, that municipal corporation's ordinance

or resolution that levies an excise tax on transactions by which lodging by a hotel

is or is to be furnished to transient guests, to provide for all of the following: (a) That the rate of the tax shall be increased by not more than an additional one per

cent on each transaction; (b) That all of the revenue from the increase in rate shall be pledged and contributed

to a convention facilities authority established by the board of county commissioners

under Chapter 351. of the Revised Code on or before May 15, 2002, and be used to pay

costs of constructing, expanding, maintaining, operating, or promoting a convention

center in the county, including paying bonds, or notes issued in anticipation of bonds,

as provided by that chapter; (c) That the increase in rate shall not be subject to diminution by initiative or referendum

or by law while any bonds, or notes in anticipation of bonds, issued by the authority

under Chapter 351. of the Revised Code to which the revenue is pledged, remain outstanding

in accordance with their terms, unless provision is made by law, by the board of county

commissioners, or by the legislative authority, for an adequate substitute therefor

that is satisfactory to the trustee if a trust agreement secures the bonds. (3) The legislative authority of a municipal corporation that, pursuant to division (C)(2)

of this section, has amended its ordinance or resolution to increase the rate of the

tax authorized by division (B) of this section may further amend the ordinance or

resolution to provide that the revenue referred to in division (C)(2)(b) of this section

shall be pledged and contributed both to a convention facilities authority to pay

the costs of constructing, expanding, maintaining, or operating one or more convention

centers in the county, including paying bonds, or notes issued in anticipation of

bonds, as provided in Chapter 351. of the Revised Code, and to a convention and visitors'

bureau to pay the costs of promoting one or more convention centers in the county. (D) As used in division (D) of this section, “ eligible municipal corporation ” means a municipal corporation that, on September 29, 2017, levied a tax under division

(B) of this section at a rate of three per cent and that is located in a county that,

on that date, levied a tax under division (A) of section 5739.09 of the Revised Code at a rate of three per cent and that has, according to the most recent federal decennial

census, a population exceeding three hundred thousand but not greater than three hundred

fifty thousand. The legislative authority of an eligible municipal corporation may amend, on or before

December 31, 2017, that municipal corporation's ordinance or resolution that levies

an excise tax on transactions by which lodging by a hotel is or is to be furnished

to transient guests, to provide for the following: (1) That the rate of the tax shall be increased by not more than an additional three

per cent on each transaction; (2) That all of the revenue from the increase in rate shall be used by the municipal

corporation for economic development and tourism-related purposes. (E)(1) As used in division (E) of this section, “cost” and “facility” have the same meanings

as in section 351.01 of the Revised Code , except that “facility” does not include a “sports facility,” as that term is defined

in that section, other than a facility intended to house a major league soccer team. (2) The legislative authority of a municipal corporation that has a population exceeding

three hundred thousand but less than three hundred fifty thousand and that has adopted

a resolution or ordinance levying a tax authorized by division (A) of this section

may amend the resolution or ordinance to provide that all or a portion of the revenue

referred to in division (A) of this section may be pledged and contributed to a convention

facilities authority or a port authority to pay the costs of acquiring, constructing,

renovating, expanding, maintaining, or operating one or more facilities in the county,

including paying bonds, or notes issued in anticipation of bonds, or paying the expenses

of maintaining, operating, or promoting one or more facilities. (3) The legislative authority of any municipal corporation that, pursuant to division

(C)(2) of this section, has amended a resolution or ordinance levying the tax authorized

by division (D) of section 5739.09 of the Revised Code may further amend the resolution or ordinance to provide that all or a portion of

the revenue referred to in division (C)(2)(b) of this section may be pledged and contributed

to an issuing authority, as defined in section 5739.093 of the Revised Code , to pay the costs of acquiring, constructing, renovating, expanding, maintaining,

or operating one or more facilities in the county, including paying bonds, or notes

issued in anticipation of bonds, or paying the expenses of maintaining, operating,

or promoting one or more facilities.