Ohio § 5743.323
Full text of Ohio Ohio Revised Code § 5743.323, with citation guidance and answers to common questions.
§ 5743.323.
(A) For the purposes of section 307.696 of the Revised Code and to pay the expenses of levying the tax or for such purposes and to provide revenues
to the county for permanent improvements, the board of county commissioners of a county
that levies a tax under division (A) of section 5743.024 of the Revised Code shall by resolution adopted by a majority of the board levy a tax at the same rate
on the use, consumption, or storage for consumption of cigarettes by consumers in
the county, provided that the tax shall not apply if the tax levied by division (A) of section 5743.024 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under division (A) of section 5743.024 of the Revised Code takes effect, and shall remain in effect as long as the tax levied under such division
remains effective. No tax shall be levied under division (A) of this section on or after September 23,
2008. This paragraph does not prevent the collection of any tax levied under this section
before that date so long as that tax remains effective. (B) For the purposes of section 307.696 of the Revised Code and to pay the expenses of levying the tax or for such purposes and to provide revenues
to the county for permanent improvements, the board of county commissioners of a county
that levies a tax under division (C) of section 5743.024 of the Revised Code shall by resolution adopted by a majority of the board levy a tax at the same rate
on the use, consumption, or storage for consumption of cigarettes by consumers in
the county, provided that the tax shall not apply if the tax levied by division (C) of section 5743.024 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under division (C) of section 5743.024 of the Revised Code takes effect, and shall remain in effect as long as the tax levied under such division
remains effective. (C) For the purposes set forth in division (D) of section 5743.024 of the Revised Code and to pay the expenses of levying the tax or for such purposes and to provide revenues
to the county for permanent improvements, the board of county commissioners of a county
that levies a tax under division (D) of section 5743.024 of the Revised Code shall adopt a resolution levying a tax at the same rate, on the use, consumption,
or storage for consumption of cigarettes by consumers in the county, provided that
the tax shall not apply if the tax levied by division (D) of section 5743.024 of the Revised Code has been paid. The tax levied by division (C) of this section shall take effect on the date that
a tax levied under division (D) of section 5743.024 of the Revised Code takes effect, and shall remain in effect as long as the tax levied under division (D) of section 5743.024 of the Revised Code remains effective. The tax levied under division (C) of this section shall be in addition to the tax
levied under section 5743.32 of the Revised Code .
Frequently Asked Questions About Ohio § 5743.323
What does Ohio Revised Code § 5743.323 cover?
Section 5743.323 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5743.323?
A common citation format is "Ohio Revised Code § 5743.323" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5743.323 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.