Ohio § 718.09

§ 718.09.

(A) This section applies to either of the following: (1) A municipal corporation that shares the same territory as a city, local, or exempted

village school district, to the extent that not more than five per cent of the territory

of the municipal corporation is located outside the school district and not more than

five per cent of the territory of the school district is located outside the municipal

corporation; (2) A municipal corporation that shares the same territory as a city, local, or exempted

village school district, to the extent that not more than five per cent of the territory

of the municipal corporation is located outside the school district, more than five

per cent but not more than ten per cent of the territory of the school district is

located outside the municipal corporation, and that portion of the territory of the

school district that is located outside the municipal corporation is located entirely

within another municipal corporation having a population of four hundred thousand

or more according to the federal decennial census most recently completed before the

agreement is entered into under division (B) of this section. (B) The legislative authority of a municipal corporation to which this section applies

may propose to the electors an income tax, one of the purposes of which shall be to

provide financial assistance to the school district through payment to the district

of not less than twenty-five per cent of the revenue generated by the tax, except

that the legislative authority may not propose to levy the income tax on the incomes

of nonresident individuals.  Prior to proposing the tax, the legislative authority shall negotiate and enter

into a written agreement with the board of education of the school district specifying

the tax rate, the percentage of tax revenue to be paid to the school district, the

purpose for which the school district will use the money, the first year the tax will

be levied, which shall be the first year after the year in which the levy is approved

or any later year, the date of the special election on the question of the tax, and

the method and schedule by which the municipal corporation will make payments to the

school district.  The special election shall be held on a day specified in division (D) of section 3501.01 of the Revised Code , except that the special election may not be held on the day for holding a primary

election as authorized by the municipal corporation's charter unless the municipal

corporation is to have a primary election on that day. After the legislative authority and board of education have entered into the agreement,

the legislative authority shall provide for levying the tax by ordinance.  The ordinance shall include the provisions described in division (A) of section 718.04 of the Revised Code and shall state the tax rate, the percentage of tax revenue to be paid to the school

district, the purpose for which the municipal corporation will use its share of the

tax revenue, the first year the tax will be levied, and that the question of the income

tax will be submitted to the electors of the municipal corporation.  The legislative authority also shall adopt a resolution specifying the regular or

special election date the election will be held and directing the board of elections

to conduct the election.  At least ninety days before the date of the election, the legislative authority

shall file certified copies of the ordinance and resolution with the board of elections. (C) The board of elections shall make the necessary arrangements for the submission of

the question to the electors of the municipal corporation, and shall conduct the election

in the same manner as any other municipal income tax election.  Notice of the election shall be published in a newspaper of general circulation

in the municipal corporation once a week for four consecutive weeks, or as provided

in section 7.16 of the Revised Code , prior to the election, and shall include statements of the rate and municipal corporation

and school district purposes of the income tax, the percentage of tax revenue that

will be paid to the school district, and the first year the tax will be levied.  The ballot shall be in the following form: “Shall the ordinance providing for a _____ per cent levy on income for (brief description of the municipal corporation and school

district purposes of the levy, including a statement of the percentage of tax revenue

that will be paid to the school district) be passed? The income tax, if approved, will not be levied on the incomes of individuals who

do not reside in (the name of the municipal corporation). For the income tax Against the income tax ” (D) If the question is approved by a majority of the electors, the municipal corporation

shall impose the income tax beginning on the first day of January of the year specified

in the ordinance.  The proceeds of the levy may be used only for the specified purposes, including

payment of the specified percentage to the school district.