Ohio § 5743.021

§ 5743.021.

(A) As used in this section, “ qualifying regional arts and cultural district ” means a regional arts and cultural district created under section 3381.04 of the Revised Code in a county that either has a population of at least eight hundred thousand or has

adopted a charter under Ohio Constitution, Article X, Section 3 . (B) For one or more of the purposes for which a tax may be levied under section 3381.16 of the Revised Code and for the purposes of paying the expenses of administering the tax and the expenses

charged by a board of elections to hold an election on a question submitted under

this section, the board of county commissioners of a county that has within its territorial

boundaries a qualifying regional arts and cultural district may levy a tax on the

sale of cigarettes sold for resale at retail in the county composing the district

computed on each cigarette sold.  The rate of the tax, when added to the rate of any other tax concurrently levied

by the board under this section, shall equal one of the following: (1) If the tax begins to apply before May 1, 2023, up to fifteen mills per cigarette; (2) If the tax begins to apply on or after May 1, 2023, the rate, in mills per cigarette,

specified in the resolution levying the tax. Only one sale of the same article shall be used in computing the amount of tax due.  The tax may be levied for any number of years not exceeding ten years. The tax shall be levied pursuant to a resolution of the board of county commissioners

approved by a majority of the electors in the county voting on the question of levying

the tax.  The resolution shall specify the rate of the tax, the number of years the tax will

be levied, and the purposes for which the tax is levied.  The election may be held on the date of a general, primary, or special election

held not sooner than ninety days after the date the board certifies its resolution

to the board of elections.  If approved by the electors, the tax shall take effect on the first day of the month

specified in the resolution but not sooner than the first day of the month that is

at least sixty days after the certification of the election results by the board of

elections.  A copy of the resolution levying the tax shall be certified to the tax commissioner

at least sixty days prior to the date on which the tax is to become effective. A board of county commissioners may adopt a resolution under this division proposing

to replace a tax levied under division (B)(1) of this section with a tax levied under

division (B)(2) of this section.  Such a resolution shall state, in addition to other information required under this

division, that the existing levy or levies terminate upon the passage of the replacement

levy.  The failure of the electors to approve a replacement levy does not terminate the

existing levy or levies. (C)(1) The form of the ballot in an election held to propose a tax under division (B)(1)

of this section shall be as follows, or in any other form acceptable to the secretary

of state: “For the purpose of __________ (insert the purpose or purposes of the tax), shall an excise tax be levied throughout

__________ County for the benefit of the __________ (name of the qualifying regional arts and cultural district) on the sale of cigarettes

at wholesale at the rate of ____ mills per cigarette for ____ years? For the tax ” Against the tax (2) The form of the ballot in an election held to propose a tax under division (B)(2)

of this section shall be as follows, or in any other form acceptable to the secretary

of state: “For the purpose of __________ (insert the purpose or purposes of the tax), shall an excise tax be levied throughout

__________ County for the benefit of the __________ (name of the qualifying regional arts and cultural district) on the sale of cigarettes

at wholesale at the rate of ____ mills per cigarette for ____ years? For the tax ” Against the tax ” If the resolution of the board of county commissioners provides that an existing levy

or levies will be terminated upon the passage of a replacement levy, the ballot must,

for each levy that will be terminated, include a statement that:  “An existing tax

of ____ mills (stating the millage of the existing tax) per cigarette, having ____ years remaining, will be terminated and replaced upon the passage of this tax.” (D) All money arising from taxes levied on behalf of each district under this section

and section 5743.321 of the Revised Code shall be credited as follows: (1) To the tax refund fund created by section 5703.052 of the Revised Code , amounts equal to the refunds from each tax levied under this section and section 5743.321 of the Revised Code and certified by the tax commissioner pursuant to section 5743.05 of the Revised Code ; (2) Following the crediting of amounts pursuant to division (D)(1) of this section: (a) To the permissive tax distribution fund created under section 4301.423 of the Revised Code , an amount equal to ninety-eight per cent of the remainder collected; (b) To the local excise tax administrative fund, which is hereby created in the state

treasury, an amount equal to two per cent of such remainder, for use by the tax commissioner

in defraying costs incurred in administering the tax. On or before the tenth day of each month, the tax commissioner shall distribute the

amount credited to the permissive tax distribution fund during the preceding month

by providing for payment of the appropriate amount to the county treasurer of the

county in which the tax is levied. (E) No tax shall be levied under divisions (B)(1) and (2) of this section during the

same month.