Ohio § 715.015
Full text of Ohio Ohio Revised Code § 715.015, with citation guidance and answers to common questions.
§ 715.015.
(A) The legislative authority of an eligible municipal corporation that has designated
a tourism development district under section 715.014 of the Revised Code may enter into and enforce agreements with one or more owners of property located
within the district by which the owner or owners agree to pay a development charge
for the purpose of fostering and developing tourism within the district. The amount of the development charge shall equal one-half, one, one and one-half,
or two per cent of the gross receipts derived from making sales at or from the property,
whether wholesale or retail, but including sales of food only to the extent such sales
are subject to the tax levied under section 5739.02 of the Revised Code . (B) The imposition of a development charge under this section is subject to approval
of the board of county commissioners of the county in which the property is located. If the property owner agrees to the development charge and the board of county commissioners,
by resolution, approves the agreement, the development charge shall be treated in
the same manner as taxes for all purposes of the lien described in section 323.11 of the Revised Code , including, but not limited to, the priority and enforcement of the lien and the
collection of the development charge secured by the lien. (C) Nothing in this section limits the power of the legislative authority of a municipal
corporation to levy taxes pursuant to its powers of local self-government conferred
by Section 3 of Article XVIII, Ohio Constitution .
Frequently Asked Questions About Ohio § 715.015
What does Ohio Revised Code § 715.015 cover?
Section 715.015 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 § 715.015?
A common citation format is "Ohio Revised Code § 715.015" (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 § 715.015 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.