Ohio § 5739.21

§ 5739.21.

(A) One hundred per cent of all money deposited into the state treasury under sections 5739.01 to 5739.31 of the Revised Code that is not required to be distributed as provided in section 5739.102 of the Revised Code or division (B) of this section shall be credited to the general revenue fund. (B)(1) In any case where any county or transit authority has levied a tax or taxes pursuant

to section 5739.021 , 5739.023 , or 5739.026 of the Revised Code , the tax commissioner shall, within forty-five days after the end of each month,

determine and certify to the director of budget and management the amount of the proceeds

of such tax or taxes received during that month from billings and assessments, or

associated with tax returns or reports filed during that month, to be returned to

the county or transit authority levying the tax or taxes.  The amount to be returned to each county and transit authority shall be a fraction

of the aggregate amount of money collected with respect to each area in which one

or more of such taxes are concurrently in effect with the tax levied by section 5739.02 of the Revised Code .  The numerator of the fraction is the rate of the tax levied by the county or transit

authority and the denominator of the fraction is the aggregate rate of such taxes

applicable to such area.  The amount to be returned to each county or transit authority shall be reduced by

the amount of any refunds of county or transit authority tax paid pursuant to section 5739.07 of the Revised Code during the same month, or transfers made pursuant to division (B)(2) of section 5703.052 of the Revised Code . (2) On a periodic basis, using the best information available, the tax commissioner shall

distribute any amount of a county or transit authority tax that cannot be distributed

under division (B)(1) of this section.  Through audit or other means, the commissioner shall attempt to obtain the information

necessary to make the distribution as provided under that division and, on receipt

of that information, shall make adjustments to distributions previously made under

this division. (3) Eight and thirty-three one-hundredths of one per cent of the revenue collected from

the tax due under division (A) of section 5739.029 of the Revised Code shall be distributed to the county where the sale of the motor vehicle is sitused

under section 5739.033 of the Revised Code .  The amount to be so distributed to the county shall be apportioned on the basis

of the rates of taxes the county levies pursuant to sections 5739.021 and 5739.026 of the Revised Code , as applicable, and shall be credited to the funds of the county as provided in divisions (A) and (B) of section 5739.211 of the Revised Code . (C) The aggregate amount to be returned to any county or transit authority shall be reduced

by one per cent, which shall be certified directly to the credit of the local sales

tax administrative fund, which is hereby created in the state treasury.  For the purpose of determining the amount to be returned to a county and transit

authority in which the rate of tax imposed by the transit authority has been reduced

under section 5739.028 of the Revised Code , the tax commissioner shall use the respective rates of tax imposed by the county

or transit authority that results from the change in the rates authorized under that

section. (D) The director of budget and management shall transfer, from the same funds and in

the same proportions specified in division (A) of this section, to the permissive

tax distribution fund created by division (B)(1) of section 4301.423 of the Revised Code and to the local sales tax administrative fund, the amounts certified by the tax

commissioner.  The tax commissioner shall then, on or before the twentieth day of the month in

which such certification is made, provide for payment of such respective amounts to

the county treasurer and to the fiscal officer of the transit authority levying the

tax or taxes.  The amount transferred to the local sales tax administrative fund is for use by

the tax commissioner in defraying costs incurred in administering such taxes levied

by a county or transit authority.