Increase vote threshold for local taxes subject to voter approval

As Introduced

136th
General Assembly

Regular
Session
H. B. No. 355

2025-2026

Representatives King, Thomas, D.

Cosponsors: Representatives Newman,
Williams, Gross, Fowler Arthur, Lear, Mullins, Johnson

To
amend sections
128.35,
128.37, 128.38, 306.70, 307.697, 322.02,
345.02
,

353.06,
511.07, 715.691, 715.70, 715.71, 715.72, 718.04, 718.09, 718.10,
757.02,

3318.06
,
4301.421, 4504.02, 4504.15, 4504.21, 5739.021, 5739.026, 5739.09,
5743.021, 5743.024, 5743.026, 5748.021, 5748.03, 5748.08, and 5748.09

and to enact section 5705.17 of the Revised Code
to
increase the approval threshold required for passage of local taxes
subject to voter approval.

BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section
1.
That
sections
128.35,
128.37, 128.38, 306.70, 307.697, 322.02,
345.02
,

353.06,
511.07, 715.691, 715.70, 715.71, 715.72, 718.04, 718.09, 718.10,
757.02,

3318.06
,
4301.421, 4504.02, 4504.15, 4504.21, 5739.021, 5739.026, 5739.09,
5743.021, 5743.024, 5743.026, 5748.021, 5748.03, 5748.08, and 5748.09

be amended and section 5705.17 of the Revised Code be enacted to read
as follows:

Sec.
128.35.
(A)(1)
For the purpose of paying the costs of establishing, equipping, and
furnishing one or more public safety answering points as part of a
countywide 9-1-1 system effective under division (B) of section
128.08 of the Revised Code and paying the expense of administering
and enforcing this section, the board of county commissioners of a
county, in accordance with this section, may fix and impose, on each
lot or parcel of real property in the county that is owned by a
person, municipal corporation, township, or other political
subdivision and is improved, or is in the process of being improved,
reasonable charges to be paid by each such owner. The charges shall
be sufficient to pay only the estimated allowed costs and shall be
equal in amount for all such lots or parcels.

(2)
For the purpose of paying the costs of operating and maintaining the
answering points and paying the expense of administering and
enforcing this section, the board, in accordance with this section,
may fix and impose reasonable charges to be paid by each owner, as
provided in division (A)(1) of this section, that shall be sufficient
to pay only the estimated allowed costs and shall be equal in amount
for all such lots or parcels. The board may fix and impose charges
under this division pursuant to a resolution adopted for the purposes
of both divisions (A)(1) and (2) of this section or pursuant to a
resolution adopted solely for the purpose of division (A)(2) of this
section, and charges imposed under division (A)(2) of this section
may be separately imposed or combined with charges imposed under
division (A)(1) of this section.

(B)
Any board adopting a resolution under this section pursuant to a
final plan initiating the establishment of a 9-1-1 system or pursuant
to an amendment to a final plan shall adopt the resolution within
sixty days after the board receives the final plan for the 9-1-1
system pursuant to division (B)(1) of section 128.07 of the Revised
Code. The board by resolution may change any charge imposed under
this section whenever the board considers it advisable. Any
resolution adopted under this section shall declare whether
securities will be issued under Chapter 133. of the Revised Code in
anticipation of the collection of unpaid special assessments levied
under this section.

(C)
The board shall adopt a resolution under this section at a public
meeting held in accordance with section 121.22 of the Revised Code.
Additionally, the board, before adopting any such resolution, shall
hold at least two public hearings on the proposed charges. Prior to
the first hearing, the board shall publish notice of the hearings
once a week for two consecutive weeks in a newspaper of general
circulation in the county or as provided in section 7.16 of the
Revised Code. The notice shall include a listing of the charges
proposed in the resolution and the date, time, and location of each
of the hearings. The board shall hear any person who wishes to
testify on the charges or the resolution.

(D)
No resolution adopted under this section shall be effective sooner
than thirty days following its adoption nor shall any such resolution
be adopted as an emergency measure. The resolution is subject to a
referendum in accordance with sections 305.31 to 305.41 of the
Revised Code unless, in the resolution, the board of county
commissioners directs the board of elections of the county to submit
the question of imposing the charges to the electors of the county at
the next primary or general election in the county occurring not less
than ninety days after the resolution is certified to the board. No
resolution shall go into effect unless approved by
a
majority
at
least sixty per cent
of
those voting upon it in any election allowed under this division.

(E)
To collect charges imposed under division (A) of this section, the
board of county commissioners shall certify them to the county
auditor of the county who then shall place them upon the real
property duplicate against the properties to be assessed, as provided
in division (A) of this section. Each assessment shall bear interest
at the same rate that securities issued in anticipation of the
collection of the assessments bear, is a lien on the property
assessed from the date placed upon the real property duplicate by the
auditor, and shall be collected in the same manner as other taxes.

(F)
All money collected by or on behalf of a county under this section
shall be paid to the county treasurer of the county and kept in a
separate and distinct fund to the credit of the county. The fund
shall be used to pay the costs allowed in division (A) of this
section and specified in the resolution adopted under that division.
In no case shall any surplus so collected be expended for other than
the use and benefit of the county.

Sec.
128.37.
(A)
This section applies only to a county that meets both of the
following conditions:

(1)
A final plan for a countywide 9-1-1 system either has not been
approved in the county under section 128.08 of the Revised Code or
has been approved but has not been put into operation because of a
lack of funding;

(2)
The board of county commissioners, at least once, has submitted to
the electors of the county the question of raising funds for a 9-1-1
system under section 128.35, 5705.19, or 5739.026 of the Revised
Code, and
a
majority
the
required number
of

the

electors
has disapproved the question each time it was submitted.

(B)
A board of county commissioners may adopt a resolution imposing a
monthly charge on telephone access lines to pay for the equipment
costs of establishing and maintaining no more than three public
safety answering points of a countywide 9-1-1 system, which public
safety answering points shall be only twenty-four-hour dispatching
points already existing in the county. The resolution shall state the
amount of the charge, which shall not exceed fifty cents per month,
and the month the charge will first be imposed, which shall be no
earlier than four months after the special election held pursuant to
this section. Each residential and business telephone company
customer within the area served by the 9-1-1 system shall pay the
monthly charge for each of its residential or business customer
access lines or their equivalent.

Before
adopting a resolution under this division, the board of county
commissioners shall hold at least two public hearings on the proposed
charge. Before the first hearing, the board shall publish notice of
the hearings once a week for two consecutive weeks in a newspaper of
general circulation in the county or as provided in section 7.16 of
the Revised Code. The notice shall state the amount of the proposed
charge, an explanation of the necessity for the charge, and the date,
time, and location of each of the hearings.

(C)
A resolution adopted under division (B) of this section shall direct
the board of elections to submit the question of imposing the charge
to the electors of the county at a special election on the day of the
next primary or general election in the county. The board of county
commissioners shall certify a copy of the resolution to the board of
elections not less than ninety days before the day of the special
election. No resolution adopted under division (B) of this section
shall take effect unless approved by
a
majority
at
least sixty per cent
of
the electors voting upon the resolution at an election held pursuant
to this section.

In
any year, the board of county commissioners may impose a lesser
charge than the amount originally approved by the electors. The board
may change the amount of the charge no more than once a year. The
board may not impose a charge greater than the amount approved by the
electors without first holding an election on the question of the
greater charge.

(D)
Money raised from a monthly charge on telephone access lines under
this section shall be deposited into a special fund created in the
county treasury by the board of county commissioners pursuant to
section 5705.12 of the Revised Code, to be used only for the
necessary equipment costs of establishing and maintaining no more
than three public safety answering points of a countywide 9-1-1
system pursuant to a resolution adopted under division (B) of this
section. In complying with this division, any county may seek the
assistance of the steering committee with regard to operating and
maintaining a 9-1-1 system.

(E)
Pursuant to the voter approval required by division (C) of this
section, the final plan for a countywide 9-1-1 system that will be
funded through a monthly charge imposed in accordance with this
section shall be amended by the existing 9-1-1 program review
committee, and the amendment of such a final plan is not an amendment
of a final plan for the purpose of division (A) of section 128.12 of
the Revised Code.

Sec.
128.38.
(A)
This section applies only to a county that has a final plan for a
countywide 9-1-1 system that either has not been approved in the
county under section 128.08 of the Revised Code or has been approved
but has not been put into operation because of a lack of funding.

(B)
A board of county commissioners may adopt a resolution imposing a
monthly charge on telephone access lines to pay for the operating and
equipment costs of establishing and maintaining no more than one
public safety answering point of a countywide 9-1-1 system. The
resolution shall state the amount of the charge, which shall not
exceed fifty cents per month, and the month the charge will first be
imposed, which shall be no earlier than four months after the special
election held pursuant to this section. Each residential and business
telephone company customer within the area of the county served by
the 9-1-1 system shall pay the monthly charge for each of its
residential or business customer access lines or their equivalent.

Before
adopting a resolution under this division, the board of county
commissioners shall hold at least two public hearings on the proposed
charge. Before the first hearing, the board shall publish notice of
the hearings once a week for two consecutive weeks in a newspaper of
general circulation in the county or as provided in section 7.16 of
the Revised Code. The notice shall state the amount of the proposed
charge, an explanation of the necessity for the charge, and the date,
time, and location of each of the hearings.

(C)
A resolution adopted under division (B) of this section shall direct
the board of elections to submit the question of imposing the charge
to the electors of the county at a special election on the day of the
next primary or general election in the county. The board of county
commissioners shall certify a copy of the resolution to the board of
elections not less than ninety days before the day of the special
election. No resolution adopted under division (B) of this section
shall take effect unless approved by
a
majority
at
least sixty per cent
of
the electors voting upon the resolution at an election held pursuant
to this section.

In
any year, the board of county commissioners may impose a lesser
charge than the amount originally approved by the electors. The board
may change the amount of the charge no more than once a year. The
board shall not impose a charge greater than the amount approved by
the electors without first holding an election on the question of the
greater charge.

(D)
Money raised from a monthly charge on telephone access lines under
this section shall be deposited into a special fund created in the
county treasury by the board of county commissioners pursuant to
section 5705.12 of the Revised Code, to be used only for the
necessary operating and equipment costs of establishing and
maintaining no more than one public safety answering point of a
countywide 9-1-1 system pursuant to a resolution adopted under
division (B) of this section. In complying with this division, any
county may seek the assistance of the steering committee with regard
to operating and maintaining a 9-1-1 system.

(E)
Nothing in this chapter precludes a final plan adopted in accordance
with those sections from being amended to provide that, by agreement
included in the plan, a public safety answering point of another
countywide 9-1-1 system is the public safety answering point of a
countywide 9-1-1 system funded through a monthly charge imposed in
accordance with this section. In that event, the county for which the
public safety answering point is provided shall be deemed the
subdivision operating the public safety answering point for purposes
of this chapter, except that, for the purpose of division (D) of
section 128.03 of the Revised Code, the county shall pay only so much
of the costs associated with establishing, equipping, furnishing,
operating, or maintaining the public safety answering point specified
in the agreement included in the final plan.

(F)
Pursuant to the voter approval required by division (C) of this
section, the final plan for a countywide 9-1-1 system that will be
funded through a monthly charge imposed in accordance with this
section, or that will be amended to include an agreement described in
division (E) of this section, shall be amended by the existing 9-1-1
program review committee, and the amendment of such a final plan is
not an amendment of a final plan for the purpose of division (A) of
section 128.12 of the Revised Code.

Sec.
306.70.
A
tax proposed to be levied by a board of county commissioners or by
the board of trustees of a regional transit authority pursuant to
sections 5739.023 and 5741.022 of the Revised Code shall not become
effective until it is submitted to the electors residing within the
county or within the territorial boundaries of the regional transit
authority and approved by
a
majority
at
least sixty per cent
of
the electors voting on it. Such question shall be submitted at a
general election or at a special election on a day specified in the
resolution levying the tax and occurring not less than ninety days
after such resolution is certified to the board of elections, in
accordance with section 3505.071 of the Revised Code.

The
board of elections of the county or of each county in which any
territory of the regional transit authority is located shall make the
necessary arrangements for the submission of such question to the
electors of the county or regional transit authority, and the
election shall be held, canvassed, and certified in the same manner
as regular elections for the election of county officers. Notice of
the election shall be published in a newspaper of general circulation
in the territory of the county or of the regional transit authority
once a week for two consecutive weeks prior to the election or as
provided in section 7.16 of the Revised Code. If the board of
elections operates and maintains a web site, notice of the election
also shall be posted on that web site for thirty days prior to the
election. The notice shall state the type, rate, and purpose of the
tax to be levied, the length of time during which the tax will be in
effect, and the time and place of the election.

More
than one such question may be submitted at the same election. The
form of the ballots cast at such election shall be:

"Shall
a(n) ________________ (sales and use) _____________ tax be levied by
the __________________ (here insert name of the county or regional
transit authority) for the purpose of ________________ (here insert
the purpose or purposes of the levy) at a rate not exceeding
___________________ (here insert percentage) per cent for
________________ (here insert number of years the tax is to be in
effect, or that it is to be in effect for a continuing period of
time)?"

If
the tax proposed to be levied is a continuation of an existing tax,
whether at the same rate or at an increased or reduced rate, or an
increase in the rate of an existing tax, the notice and ballot form
shall so state. If one of the purposes of the proposed tax is to fund
public infrastructure projects as described in section 306.353 of the
Revised Code, the notice and ballot shall also so state. When
specified in a resolution adopted under section 5739.023 of the
Revised Code, the notice and ballot may also state the percentage of
the tax proceeds to be allocated among each of the purposes of the
proposed tax and, if one of the purposes is to provide general
revenue for the transit authority, the percentage of the proceeds to
be allocated among the specific projects, functions, or other uses to
be funded by that general revenue.

The
board of elections to which the resolution was certified shall
certify the results of the election to the county auditor of the
county or secretary-treasurer of the regional transit authority
levying the tax and to the tax commissioner of the state.

Sec.
307.697.
(A)
For the purpose of section 307.696 of the Revised Code and to pay any
or all of the charge the board of elections makes against the county
to hold the election on the question of levying the tax, or for those
purposes and to provide revenues to the county for permanent
improvements, the board of county commissioners of a county may levy
a tax not to exceed three dollars on each gallon of spirituous liquor
sold to or purchased by liquor permit holders for resale, and sold at
retail by the state or pursuant to a transfer agreement entered into
under Chapter 4313. of the Revised Code, in the county. The tax shall
be levied on the number of gallons so sold. The tax may be levied for
any number of years not exceeding twenty.

The
tax shall be levied pursuant to a resolution of the board of county
commissioners approved by
a
majority
at
least sixty per cent
of
the electors in the county voting on the question of levying the tax,
which 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 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 takes 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 division of liquor control
at least sixty days prior to the date on which the tax is to become
effective.

(B)
A resolution under this section may be joined on the ballot as a
single question with a resolution adopted under section 4301.421 or
5743.024 of the Revised Code to levy a tax for the same purposes, and
for the purpose of paying the expenses of administering that tax.

(C)
The form of the ballot in an election held pursuant to this section
or section 4301.421 or 5743.024 of the Revised Code shall be as
follows or in any other form acceptable to the secretary of state:

"For
the purpose of paying not more than one-half of the costs of
providing a public sports facility together with related
redevelopment and economic development projects, shall (an) excise
tax(es) be levied by __________ county at the rate of ______ (dollars
on each gallon of spirituous liquor sold in the county, cents per
gallon on the sale of beer at wholesale in the county, cents per
gallon on the sale of wine and mixed beverages at wholesale in the
county, cents per gallon on the sale of cider at wholesale in the
county, or mills per cigarette on the sale of cigarettes at wholesale
in the county), for ______ years?

Yes

No

"

For
an election in which questions under this section or section 4301.421
or 5743.024 of the Revised Code are joined as a single question, the
form of the ballot shall be as above, except each of the proposed
taxes shall be listed.

(D)
The board of county commissioners of a county in which a tax is
imposed under this section on
September
29, 2013,

the effective date of the amendment of this section by H.B. 59 of the
130th general assembly
,

may levy a tax for the purpose of section 307.673 of the Revised Code
regardless of whether or not the cooperative agreement authorized
under that section has been entered into prior to the day the
resolution adopted under division (D)(1) or (2) of this section is
adopted, for the purpose of reimbursing a county for costs incurred
in the construction of a sports facility pursuant to an agreement
entered into by the county under section 307.696 of the Revised Code,
or for the purpose of paying the costs of capital repairs of and
improvements to a sports facility, or both. The tax shall be levied
and approved in one of the manners prescribed by division (D)(1) or
(2) of this section.

(1)
The tax may be levied pursuant to a resolution adopted by a majority
of the members of the board of county commissioners not later than
forty-five days after July 19, 1995. A board of county commissioners
approving a tax under division (D)(1) of this section may approve a
tax under division (B)(1) of section 4301.421 or division (C)(1) of
section 5743.024 of the Revised Code at the same time. Subject to the
resolution being submitted to a referendum under sections 305.31 to
305.41 of the Revised Code, the resolution shall take effect
immediately, but the tax levied pursuant to the resolution shall not
be levied prior to the day following the last day that any tax
previously levied pursuant to this division may be levied.

(2)
The tax may be levied pursuant to a resolution adopted by a majority
of the members of the board of county commissioners not later than
September 1, 2015, and approved by a majority of the electors of the
county voting on the question of levying the tax. The board of county
commissioners shall certify a copy of the resolution to the board of
elections immediately upon adopting a resolution under division
(D)(2) of this section. The election may be held on the date of a
general or special election held not sooner than ninety days after
the date the board certifies its resolution to the board of
elections. The form of the ballot shall be as prescribed by division
(C) of this section, except that the phrase "paying not more
than one-half of the costs of providing a sports facility together
with related redevelopment and economic development projects"
shall be replaced by the phrase "paying the costs of
constructing, renovating, improving, or repairing a sports facility
and reimbursing a county for costs incurred by the county in the
construction of a sports facility," and the phrase ",
beginning __________ (here insert the earliest date the tax would
take effect)" shall be appended after "years." A board
of county commissioners submitting the question of a tax under
division (D)(2) of this section may submit the question of a tax
under division (B)(2) of section 4301.421 or division (C)(2) of
section 5743.024 of the Revised Code as a single question, and the
form of the ballot shall include each of the proposed taxes.

If
approved by a majority of electors voting on the question, the tax
shall take effect on the day specified on the ballot, which shall not
be earlier than the day following the last day that any tax
previously levied pursuant to this division may be levied.

The
rate of a tax levied pursuant to division (D)(1) or (2) of this
section shall not exceed the rate specified in division (A) of this
section. A tax levied pursuant to division (D)(1) or (2) of this
section may be levied for any number of years not exceeding twenty.

A
board of county commissioners adopting a resolution under division
(D)(1) or (2) of this section shall certify a copy of the resolution
to the division of liquor control immediately upon adoption of the
resolution.

(E)
No tax shall be levied under division (A) of this section on or after
September 23, 2008. This division does not apply to a tax levied
under division (D) of this section, and does not prevent the
collection of any tax levied under this section before September 23,
2008, so long as that tax remains effective.

Sec.
322.02.
(A)
For the purpose of paying the costs of enforcing and administering
the tax and providing additional general revenue for the county, any
county may levy and collect a tax to be known as the real property
transfer tax on each deed conveying real property or any interest in
real property located wholly or partially within the boundaries of
the county at a rate not to exceed thirty cents per hundred dollars
for each one hundred dollars or fraction thereof of the value of the
real property or interest in real property located within the
boundaries of the county granted, assigned, transferred, or otherwise
conveyed by the deed. The tax shall be levied pursuant to a
resolution adopted by the board of county commissioners of the county
and, except as provided in division (A) of section 322.07 of the
Revised Code, shall be levied at a uniform rate upon all deeds as
defined in division (D) of section 322.01 of the Revised Code. Prior
to the adoption of any such resolution, the board of county
commissioners shall conduct two public hearings thereon, the second
hearing to be not less than three nor more than ten days after the
first. Notice of the date, time, and place of the hearings shall be
given by publication once a week on the same day of the week for two
consecutive weeks using at least one of the following methods:

(1)
In the print or digital edition of a newspaper of general circulation
within the county;

(2)
On the official public notice web site established under section
125.182 of the Revised Code;

(3)
On the web site and social media account of the county.

The
second publication shall be not less than ten nor more than thirty
days before the first hearing. The tax shall be levied upon the
grantor named in the deed and shall be paid by the grantor for the
use of the county to the county auditor at the time of the delivery
of the deed as provided in section 319.202 of the Revised Code and
prior to the presentation of the deed to the recorder of the county
for recording.

(B)
No resolution levying a real property transfer tax pursuant to this
section or a manufactured home transfer tax pursuant to section
322.06 of the Revised Code shall be effective sooner than thirty days
following its adoption. Such a resolution is subject to a referendum
as provided in sections 305.31 to 305.41 of the Revised Code, unless
the resolution is adopted as an emergency measure necessary for the
immediate preservation of the public peace, health, or safety, in
which case it shall go into immediate effect. An emergency measure
must receive an affirmative vote of all of the members of the board
of commissioners, and shall state the reasons for the necessity. A
resolution may direct the board of elections to submit the question
of levying the tax to the electors of the county at the next primary
or general election in the county occurring not less than ninety days
after the resolution is certified to the board. No such resolution
shall go into effect unless approved by
a
majority
at
least sixty per cent
of
those voting upon it.

Sec.
345.02.
The
taxing authority of any municipal corporation, township, or county
may issue the bonds of such subdivision for the purpose of purchasing
a site, and for erecting, equipping, and furnishing, or for
establishing a memorial to commemorate the services of all members
and veterans of the armed forces of the United States. Any such
taxing authority may determine to submit to the electors of the
subdivision the question of issuing such bonds make the declarations
and statements required by section 133.18 of the Revised Code. The
county auditor and taxing authority shall thereupon proceed as set
forth in divisions (C) and (D) of such section. The election on the
question of issuing such bonds shall be held under divisions (E),
(F), and (G) of section 133.18 of the Revised Code.

Such bond issue shall require the affirmative vote of sixty per cent
of those electors voting upon the proposition.

Sec.
353.06.
As
used in this section, "hotel" and "transient guests"
have the same meanings as in section 5739.01 of the Revised Code.

A
resolution creating a lake facilities authority under section 353.02
of the Revised Code, or any amendments or supplements thereto, may
authorize the authority to levy an excise tax on transactions by
which lodging in a hotel is or is to be furnished to transient guests
to pay any costs authorized under this chapter; to pay principal,
interest, and premium on lake facilities authority tax anticipation
bonds issued to pay those costs; to pay the operating costs of the
authority; and to pay the costs of administering the tax.

Upon
the affirmative vote of at least
a
majority
sixty
per cent
of
the qualified electors in a primary or general election within the
impacted lake district voting at an election held for the purpose of
authorizing the tax, the board of directors of a lake facilities
authority authorized to levy a tax under this section may, by
resolution, levy an additional excise tax within the territory of the
impacted lake district on all transactions by which lodging in a
hotel is or is to be furnished to transient guests. The rate of the
tax, when added to the aggregate rate of excise taxes levied in the
impacted lake district pursuant to section 351.021, 5739.08, or
5739.09 of the Revised Code, shall not cause the total aggregate rate
to exceed five per cent on any such transaction.

The
lake facilities authority shall provide for the administration and
allocation of a tax levied pursuant to this section. All receipts
arising from the tax shall be expended for the purposes provided in,
and in accordance with, this section. An excise tax levied under this
section shall remain in effect at the rate at which it is levied for
at least the duration of the period for which the receipts from the
tax have been anticipated and pledged pursuant to section 353.08 of
the Revised Code.

The
form of the ballot in an election held on the question of levying a
tax proposed pursuant to this section shall be as follows or in any
other form acceptable to the secretary of state:

"An
excise tax on all transactions by which lodging in a hotel is or is
to be furnished to transient guests within the territory of the (name
of impacted lake district) ___________ for the purpose of __________
at a rate of _________ for ____________ (number of years the tax is
to be levied).

For
the Excise Tax

Against
the Excise Tax

"

Sec.
511.07.
If,
at an election under section 511.06 of the Revised Code,
two
thirds
a
majority
of
the electors of the township and of the village voting, vote in favor
of such improvement, the board of township trustees and the
legislative authority of the village shall jointly take such action
as is necessary to carry out complete improvement.

Sec.
715.691.
(A)
As used in this section:

(1)
"Contracting party" means a municipal corporation that has
entered into a joint economic development zone contract or any party
succeeding to the municipal corporation, or a township that entered
into a joint economic development zone contract with a municipal
corporation.

(2)
"Zone" means a joint economic development zone designated
under this section.

(3)
"Substantial amendment" means an amendment to a joint
economic development zone contract that increases the rate of
municipal income tax that may be imposed within the zone, changes the
purposes for which municipal income tax revenue derived from the zone
may be used, or adds new territory to the zone.

(B)
This section provides procedures and requirements for creating and
operating a joint economic development zone. This section applies
only if one of the contracting parties to the zone does not levy a
municipal income tax under Chapter 718. of the Revised Code.

At
any time before January 1, 2015, two or more municipal corporations
or one or more townships and one or more municipal corporations may
enter into a contract whereby they agree to share in the costs of
improvements for an area or areas located in one or more of the
contracting parties that they designate as a joint economic
development zone for the purpose of facilitating new or expanded
growth for commercial or economic development in the state. The
contract and zone shall meet the requirements of divisions (B) to (J)
of this section.

(C)
The contract shall set forth each contracting party's contribution to
the joint economic development zone. The contributions may be in any
form that the contracting parties agree to, and may include, but are
not limited to, the provision of services, money, or equipment. The
contract may be amended, renewed, or terminated with the consent of
the contracting parties, subject to division (K) of this section. The
contract shall continue in existence throughout the term it specifies
and shall be binding on the contracting parties and on any entities
succeeding to the contracting parties. If the contract is approved by
the electors of any contracting party under division (F) of this
section or substantially amended after the effective date of H.B. 289
of the 130th general assembly, June 5, 2014, the contracting parties
shall include within the contract or the amendment to the contract an
economic development plan for the zone, a schedule for the
implementation or provision of any new, expanded, or additional
services, facilities, or improvements within the zone or in the area
surrounding the zone, and any provisions necessary for the
contracting parties to create a joint economic development review
council in compliance with section 715.692 of the Revised Code.

(D)
Before the legislative authority of any of the contracting parties
enacts an ordinance or resolution approving a contract to designate a
joint economic development zone, the legislative authority of each of
the contracting parties shall hold a public hearing concerning the
contract and zone. Each legislative authority shall provide at least
thirty days' public notice of the time and place of the public
hearing in a newspaper of general circulation in the municipal
corporation or township. During the thirty-day period prior to the
public hearing, all of the following documents shall be available for
public inspection in the office of the clerk of the legislative
authority of a municipal corporation that is a contracting party and
in the office of the fiscal officer of a township that is a
contracting party:

(1)
A copy of the contract designating the zone;

(2)
A description of the area or areas to be included in the zone,
including a map in sufficient detail to denote the specific
boundaries of the area or areas;

(3)
An economic development plan for the zone that includes a schedule
for the provision of any new, expanded, or additional services,
facilities, or improvements.

A
public hearing held under division (D) of this section shall allow
for public comment and recommendations on the contract and zone. The
contracting parties may include in the contract any of those
recommendations prior to approval of the contract.

(E)
After the public hearings required under division (D) of this section
have been held and the economic development plan has been approved
under division (D) of section 715.692 of the Revised Code, and before
January 1, 2015, each contracting party may enact an ordinance or
resolution approving the contract to designate a joint economic
development zone. After each contracting party has enacted an
ordinance or resolution, the clerk of the legislative authority of a
municipal corporation that is a contracting party and the fiscal
officer of a township that is a contracting party shall file with the
board of elections of each county within which a contracting party is
located a copy of the ordinance or resolution approving the contract
and shall direct the board of elections to submit the ordinance or
resolution to the electors of the contracting party on the day of the
next general, primary, or special election occurring at least ninety
days after the ordinance or resolution is filed with the board of
elections. If any of the contracting parties is a township, however,
then only the township or townships shall submit the resolution to
the electors. The board of elections shall not submit an ordinance or
resolution filed under this division to the electors at any election
occurring on or after January 1, 2015.

(F)(1)
If a vote is required to approve a municipal corporation as a
contracting party to a joint economic development zone under this
section, the ballot shall be in the following form:

"Shall
the ordinance of the legislative authority of the (city or village)
of (name of contracting party) approving the contract with (name of
each other contracting party) for the designation of a joint economic
development zone be approved?

FOR
THE ORDINANCE AND CONTRACT

AGAINST
THE ORDINANCE AND CONTRACT

"

(2)
If a vote is required to approve a township as a contracting party to
a joint economic development zone under this section, the ballot
shall be in the following form:

"Shall
the resolution of the board of township trustees of the township of
(name of contracting party) approving the contract with (name of each
other contracting party) for the designation of a joint economic
development zone be approved?

FOR
THE ORDINANCE AND CONTRACT

AGAINST
THE ORDINANCE AND CONTRACT

"

If
a majority of the electors of each contracting party voting on the
issue vote for the ordinance or resolution and contract, the
ordinance or resolution shall become effective immediately and the
contract shall go into effect immediately or in accordance with its
terms.

(G)(1)
A board of directors shall govern each joint economic development
zone created under this section. The members of the board shall be
appointed as provided in the contract. Each of the contracting
parties shall appoint three members to the board. Terms for each
member shall be for two years, each term ending on the same day of
the month of the year as did the term that it succeeds. A member may
be reappointed to the board.

(2)
Membership on the board is not the holding of a public office or
employment within the meaning of any section of the Revised Code or
any charter provision prohibiting the holding of other public office
or employment. Membership on the board is not a direct or indirect
interest in a contract or expenditure of money by a municipal
corporation, township, county, or other political subdivision with
which a member may be affiliated. Notwithstanding any provision of
law or a charter to the contrary, no member of the board shall
forfeit or be disqualified from holding any public office or
employment by reason of membership on the board.

(3)
The board is a public body for the purposes of section 121.22 of the
Revised Code. Chapter 2744. of the Revised Code applies to the board
and the zone.

(H)
The contract may grant to the board of directors appointed under
division (G) of this section the power to adopt a resolution to levy
an income tax within the zone. The income tax shall be used for the
purposes of the zone and for the purposes of the contracting parties
pursuant to the contract. Not less than fifty per cent of the revenue
from the tax shall be used solely to provide the new, expanded, or
additional services, facilities, or improvements specified in the
economic development plan until all such services, facilities, or
improvements have been completed as specified in that plan. The
income tax may be levied in the zone based on income earned by
persons working within the zone and on the net profits of businesses
located in the zone. The income tax is subject to Chapter 718. of the
Revised Code, except that
a
vote
approval

shall
be required by
the

at
least sixty per cent of
electors
residing in the zone to approve the rate of income tax unless a
majority of the electors residing within the zone, as determined by
the total number of votes cast in the zone for the office of governor
at the most recent general election for that office, submit a
petition to the board requesting that the election provided for in
division (H)(1) of this section not be held. If no electors reside
within the zone, then division (H)(3) of this section applies. The
rate of the income tax shall be no higher than the highest rate being
levied by a municipal corporation that is a party to the contract.

(1)
The board of directors may levy an income tax at a rate that is not
higher than the highest rate being levied by a municipal corporation
that is a party to the contract, provided that the rate of the income
tax is first submitted to and approved by the electors of the zone at
the succeeding regular or primary election, or a special election
called by the board, occurring subsequent to ninety days after a
certified copy of the resolution levying the income tax and calling
for the election is filed with the board of elections. If the voters
approve the levy of the income tax, the income tax shall be in force
for the full period of the contract establishing the zone. No
election shall be held under this section if a majority of the
electors residing within the zone, determined as specified in
division (H) of this section, submit a petition to that effect to the
board of directors. Any increase in the rate of an income tax by the
board of directors shall be approved by
a
vote
at
least sixty per cent
of
the electors of the zone and shall be in force for the remaining
period of the contract establishing the zone.

(2)
Whenever a zone is located in the territory of more than one
contracting party, a
majority

vote
of
at
least sixty per cent of
the
electors in each of the several portions of the territory of the
contracting parties constituting the zone approving the levy of the
tax is required before it may be imposed under division (H) of this
section.

(3)
If no electors reside in the zone, no election for the approval or
rejection of an income tax shall be held under this section, provided
that where no electors reside in the zone, the rate of the income tax
shall be no higher than the highest rate being levied by a municipal
corporation that is a party to the contract.

(4)
The board of directors of a zone levying an income tax shall enter
into an agreement with one of the municipal corporations that is a
party to the contract to administer, collect, and enforce the income
tax on behalf of the zone.

(5)
The board of directors of a zone shall publish or post public notice
of any resolution adopted levying an income tax in a newspaper of
general circulation within the zone once a week for two consecutive
weeks or as provided in section 7.16 of the Revised Code, before the
resolution takes effect. In zones in which no newspaper is generally
circulated, notice shall be accomplished by posting copies in not
less than five of the most public places in the district, as
determined by the board of directors, for a period of not less than
fifteen days before the effective date of the resolution.

(I)(1)
If for any reason a contracting party reverts to or has its
boundaries changed so that it is classified as a township that is the
entity succeeding to that contracting party, the township is
considered to be a municipal corporation for the purposes of the
contract for the full period of the contract establishing the joint
economic development zone, except that if that contracting party is
administering, collecting, and enforcing the income tax on behalf of
the district as provided in division (H)(4) of this section, the
contract shall be amended to allow one of the other contracting
parties to administer, collect, and enforce that tax.

(2)
Notwithstanding any other section of the Revised Code, if there is
any change in the boundaries of a township so that a municipal
corporation once located within the township is no longer so located,
the township shall remain in existence even though its remaining
unincorporated area contains less than twenty-two square miles, if
the township has been or becomes a party to a contract creating a
joint economic development zone under this section or the contract
creating that joint economic development zone under this section is
terminated or repudiated for any reason by any party or person. The
township shall continue its existing status in all respects,
including having the same form of government and the same elected
board of trustees as its governing body. The township shall continue
to receive all of its tax levies and sources of income as a township
in accordance with any section of the Revised Code, whether the
levies and sources of income generate millage within the ten-mill
limitation or in excess of the ten-mill limitation. The name of the
township may be changed to the name of the contracting party
appearing in the contract creating a joint economic development zone
under this section, so long as the name does not conflict with any
other name in the state that has been certified by the secretary of
state. The township shall have all of the powers set out in sections
715.79, 715.80, and 715.81 of the Revised Code.

(J)
If, after creating and operating a joint economic development zone
under this section, a contracting party that did not levy a municipal
income tax under Chapter 718. of the Revised Code levies such a tax,
the tax shall not apply to the zone for the full period of the
contract establishing the zone if the board of directors of the zone
has levied an income tax as provided in division (H) of this section.

(K)
No substantial amendment may be made to any joint economic
development zone contract after December 31, 2014.

Sec.
715.70.
(A)
This section and section 715.71 of the Revised Code apply only to:

(1)
Municipal corporations and townships within a county that has adopted
a charter under Sections 3 and 4 of Article X, Ohio Constitution;

(2)
Municipal corporations and townships that have created a joint
economic development district comprised entirely of real property
owned by a municipal corporation at the time the district was created
under this section. The real property owned by the municipal
corporation shall include an airport owned by the municipal
corporation and located entirely beyond the municipal corporation's
corporate boundary.

(3)
Municipal corporations or townships that are part of or contiguous to
a transportation improvement district created under Chapter 5540. of
the Revised Code and that have created a joint economic development
district under this section or section 715.71 of the Revised Code
prior to November 15, 1995;

(4)
Municipal corporations that have previously entered into a contract
creating a joint economic development district pursuant to division
(A)(2) of this section, even if the territory to be included in the
district does not meet the requirements of that division.

(B)(1)
One or more municipal corporations and one or more townships may
enter into a contract approved by the legislative authority of each
contracting party pursuant to which they create as a joint economic
development district an area or areas for the purpose of facilitating
economic development to create or preserve jobs and employment
opportunities and to improve the economic welfare of the people in
the state and in the area of the contracting parties. A municipal
corporation described in division (A)(4) of this section may enter
into a contract with other municipal corporations and townships to
create a new joint economic development district. In a district that
includes a municipal corporation described in division (A)(4) of this
section, the territory of each of the contracting parties shall be
contiguous to the territory of at least one other contracting party,
or contiguous to the territory of a township or municipal corporation
that is contiguous to another contracting party, even if the
intervening township or municipal corporation is not a contracting
party. The area or areas of land to be included in the district shall
not include any parcel of land owned in fee by a municipal
corporation or a township or parcel of land that is leased to a
municipal corporation or a township, unless the municipal corporation
or township is a party to the contract or unless the municipal
corporation or township has given its consent to have its parcel of
land included in the district by the adoption of a resolution. As
used in this division, "parcel of land" means any parcel of
land owned by a municipal corporation or a township for at least a
six-month period within a five-year period prior to the creation of a
district, but "parcel of land" does not include streets or
public ways and sewer, water, and other utility lines whether owned
in fee or otherwise.

The
district created shall be located within the territory of one or more
of the participating parties and may consist of all or a portion of
such territory. The boundaries of the district shall be described in
the contract or in an addendum to the contract.

(2)
Prior to the public hearing to be held pursuant to division (D)(2) of
this section, the participating parties shall give a copy of the
proposed contract to each municipal corporation located within
one-quarter mile of the proposed joint economic development district
and not otherwise a party to the contract, and afford the municipal
corporation the reasonable opportunity, for a period of thirty days
following receipt of the proposed contract, to make comments and
suggestions to the participating parties regarding elements contained
in the proposed contract.

(3)
The district shall not exceed two thousand acres in area. The
territory of the district shall not completely surround territory
that is not included within the boundaries of the district.

(4)
Sections 503.07 to 503.12 of the Revised Code do not apply to
territory included within a district created pursuant to this section
as long as the contract creating the district is in effect, unless
the legislative authority of each municipal corporation and the board
of township trustees of each township included in the district
consent, by ordinance or resolution, to the application of those
sections of the Revised Code.

(5)
Upon the execution of the contract creating the district by the
parties to the contract, a participating municipal corporation or
township included within the district shall file a copy of the fully
executed contract with the county recorder of each county within
which a party to the contract is located, in the miscellaneous
records of the county. No annexation proceeding pursuant to Chapter
709. of the Revised Code that proposes the annexation to, merger, or
consolidation with a municipal corporation of any unincorporated
territory within the district shall be commenced for a period of
three years after the contract is filed with the county recorder of
each county within which a party to the contract is located unless
each board of township trustees whose territory is included, in whole
or part, within the district and the territory proposed to be
annexed, merged, or consolidated adopts a resolution consenting to
the commencement of the proceeding and a copy of the resolution is
filed with the legislative authority of each county within which a
party to the contract is located or unless the contract is terminated
during this period.

The
contract entered into between the municipal corporations and
townships pursuant to this section may provide for the prohibition of
any annexation by the participating municipal corporations of any
unincorporated territory within the district beyond the three-year
mandatory prohibition of any annexation provided for in division
(B)(5) of this section.

(C)(1)
After the legislative authority of a municipal corporation and the
board of township trustees have adopted an ordinance and resolution
approving a contract to create a joint economic development district
pursuant to this section, and after a contract has been signed, the
municipal corporations and townships shall jointly file a petition
with the legislative authority of each county within which a party to
the contract is located.

(a)
The petition shall contain all of the following:

(i)
A statement that the area or areas of the district are not greater
than two thousand acres and are located within the territory of one
or more of the contracting parties;

(ii)
A brief summary of the services to be provided by each party to the
contract or a reference to the portion of the contract describing
those services;

(iii)
A description of the area or areas to be designated as the district;

(iv)
The signature of a representative of each of the contracting parties.

(b)
The following documents shall be filed with the petition:

(i)
A signed copy of the contract, together with copies of district maps
and plans related to or part of the contract;

(ii)
A certified copy of the ordinances and resolutions of the contracting
parties approving the contract;

(iii)
A certificate from each of the contracting parties indicating that
the public hearings required by division (D)(2) of this section have
been held, the date of the hearings, and evidence of publication of
the notice of the hearings;

(iv)
One or more signed statements of persons who are owners of property
located in whole or in part within the area to be designated as the
district, requesting that the property be included within the
district, provided that those statements shall represent a majority
of the persons owning property located in whole or in part within the
district and persons owning a majority of the acreage located within
the district. A signature may be withdrawn by the signer up to but
not after the time of the public hearing required by division (D)(2)
of this section.

(2)
The legislative authority of each county within which a party to the
contract is located shall adopt a resolution approving the petition
for the creation of the district if the petition and other documents
have been filed in accordance with the requirements of division
(C)(1) of this section. If the petition and other documents do not
substantially meet the requirements of that division, the legislative
authority of any county within which a party to the contract is
located may adopt a resolution disapproving the petition for the
creation of the district. The legislative authority of each county
within which a party to the contract is located shall adopt a
resolution approving or disapproving the petition within thirty days
after the petition was filed. If the legislative authority of each
such county does not adopt the resolution within the thirty-day
period, the petition shall be deemed approved and the contract shall
go into effect immediately after that approval or at such other time
as the contract specifies.

(D)(1)
The contract creating the district shall set forth or provide for the
amount or nature of the contribution of each municipal corporation
and township to the development and operation of the district and may
provide for the sharing of the costs of the operation of and
improvements for the district. The contributions may be in any form
to which the contracting municipal corporations and townships agree
and may include but are not limited to the provision of services,
money, real or personal property, facilities, or equipment. The
contract may provide for the contracting parties to share revenue
from taxes levied on property by one or more of the contracting
parties if those revenues may lawfully be applied to that purpose
under the legislation by which those taxes are levied. The contract
shall provide for new, expanded, or additional services, facilities,
or improvements, including expanded or additional capacity for or
other enhancement of existing services, facilities, or improvements,
provided that those services, facilities, or improvements, or
expanded or additional capacity for or enhancement of existing
services, facilities, or improvements, required herein have been
provided within the two-year period prior to the execution of the
contract.

(2)
Before the legislative authority of a municipal corporation or a
board of township trustees passes any ordinance or resolution
approving a contract to create a joint economic development district
pursuant to this section, the legislative authority of the municipal
corporation and the board of township trustees shall each hold a
public hearing concerning the joint economic development district
contract and shall provide thirty days' public notice of the time and
place of the public hearing in a newspaper of general circulation in
the municipal corporation and the township. The board of township
trustees may provide additional notice to township residents in
accordance with section 9.03 of the Revised Code, and any additional
notice shall include the public hearing announcement; a summary of
the terms of the contract; a statement that the entire text of the
contract and district maps and plans are on file for public
examination in the office of the township fiscal officer; and
information pertaining to any tax changes that will or may occur as a
result of the contract.

During
the thirty-day period prior to the public hearing, a copy of the text
of the contract together with copies of district maps and plans
related to or part of the contract shall be on file, for public
examination, in the offices of the clerk of the legislative authority
of the municipal corporation and of the township fiscal officer. The
public hearing provided for in division (D)(2) of this section shall
allow for public comment and recommendations from the public on the
proposed contract. The contracting parties may include in the
contract any of those recommendations prior to the approval of the
contract.

(3)
Any resolution of the board of township trustees that approves a
contract that creates a joint economic development district pursuant
to this section shall be subject to a referendum of the electors of
the township. When a referendum petition, signed by ten per cent of
the number of electors in the township who voted for the office of
governor at the most recent general election for the office of
governor, is presented to the board of township trustees within
thirty days after the board of township trustees adopted the
resolution, ordering that the resolution be submitted to the electors
of the township for their approval or rejection, the board of
township trustees shall, after ten days and not later than four p.m.
of the ninetieth day before the election, certify the text of the
resolution to the board of elections. The board of elections shall
submit the resolution to the electors of the township for their
approval or rejection at the next general, primary, or special
election occurring subsequent to ninety days after the certifying of
the petition to the board of elections.

(4)
Upon the creation of a district under this section or section 715.71
of the Revised Code, one of the contracting parties shall file a copy
of the following with the director of development:

(a)
The petition and other documents described in division (C)(1) of this
section, if the district is created under this section;

(b)
The documents described in division (D) of section 715.71 of the
Revised Code, if the district is created under this section.

(E)
The district created by the contract shall be governed by a board of
directors that shall be established by or pursuant to the contract.
The board is a public body for the purposes of section 121.22 of the
Revised Code. The provisions of Chapter 2744. of the Revised Code
apply to the board and the district. The members of the board shall
be appointed as provided in the contract from among the elected
members of the legislative authorities and the elected chief
executive officers of the contracting parties, provided that there
shall be at least two members appointed from each of the contracting
parties.

(F)
The contract shall enumerate the specific powers, duties, and
functions of the board of directors of a district, and the contract
shall provide for the determination of procedures that are to govern
the board of directors. The contract may grant to the board the power
to adopt a resolution to levy an income tax within the district. The
income tax shall be used for the purposes of the district and for the
purposes of the contracting municipal corporations and townships
pursuant to the contract. The income tax may be levied in the
district based on income earned by persons working or residing within
the district and based on the net profits of businesses located in
the district. The income tax shall follow the provisions of Chapter
718. of the Revised Code, except that a vote shall be required by the
electors residing in the district to approve the rate of income tax.
If no electors reside within the district, then division (F)(4) of
this section applies. The rate of the income tax shall be no higher
than the highest rate being levied by a municipal corporation that is
a party to the contract.

(1)
Within one hundred eighty days after the first meeting of the board
of directors, the board may levy an income tax, provided that the
rate of the income tax is first submitted to and approved by the
electors of the district at the succeeding regular or primary
election, or a special election called by the board, occurring
subsequent to ninety days after a certified copy of the resolution
levying the income tax and calling for the election is filed with the
board of elections. If the voters approve the levy of the income tax,
the income tax shall be in force for the full period of the contract
establishing the district. Any increase in the rate of an income tax
that was first levied within one hundred eighty days after the first
meeting of the board of directors shall be approved by a vote of the
electors of the district, shall be in force for the remaining period
of the contract establishing the district, and shall not be subject
to division (F)(2) of this section.

(2)
Any resolution of the board of directors levying an income tax that
is adopted subsequent to one hundred eighty days after the first
meeting of the board of directors shall be subject to a referendum as
provided in division (F)(2) of this section. Any resolution of the
board of directors levying an income tax that is adopted subsequent
to one hundred eighty days after the first meeting of the board of
directors shall be subject to an initiative proceeding to amend or
repeal the resolution levying the income tax as provided in division
(F)(2) of this section. When a referendum petition, signed by ten per
cent of the number of electors in the district who voted for the
office of governor at the most recent general election for the office
of governor, is filed with the county auditor of each county within
which a party to the contract is located within thirty days after the
resolution is adopted by the board or when an initiative petition,
signed by ten per cent of the number of electors in the district who
voted for the office of governor at the most recent general election
for the office of governor, is filed with the county auditor of each
such county ordering that a resolution to amend or repeal a prior
resolution levying an income tax be submitted to the electors within
the district for their approval or rejection, the county auditor of
each such county, after ten days and not later than four p.m. of the
ninetieth day before the election, shall certify the text of the
resolution to the board of elections of that county. The county
auditor of each such county shall retain the petition. The board of
elections shall submit the resolution to such electors, for their
approval or rejection, at the next general, primary, or special
election occurring subsequent to ninety days after the certifying of
such petition to the board of elections.

(3)
Whenever a district is located in the territory of more than one
contracting party, a
majority

vote
of
at
least sixty per cent of
the
electors, if any, in each of the several portions of the territory of
the contracting parties constituting the district approving the levy
of the tax is required before it may be imposed pursuant to this
division.

(4)
If there are no electors residing in the district, no election for
the approval or rejection of an income tax shall be held pursuant to
this section, provided that where no electors reside in the district,
the maximum rate of the income tax that may be levied shall not
exceed one per cent.

(5)
The board of directors of a district levying an income tax shall
enter into an agreement with one of the municipal corporations that
is a party to the contract to administer, collect, and enforce the
income tax on behalf of the district. The resolution levying the
income tax shall provide the same credits, if any, to residents of
the district for income taxes paid to other such districts or
municipal corporations where the residents work, as credits provided
to residents of the municipal corporation administering the income
tax.

(6)(a)
The board shall publish or post public notice of any resolution
adopted levying an income tax in a newspaper of general circulation
within the district once a week for two consecutive weeks or as
provided in section 7.16 of the Revised Code, before the resolution
takes effect. In districts in which no newspaper is generally
circulated, notice shall be accomplished by posting copies in not
less than five of the most public places in the district, as
determined by the board, for a period of not less than fifteen days
before the effective date of the resolution.

(b)
Except as otherwise specified by this division, any referendum or
initiative proceeding within a district shall be conducted in the
same manner as is required for such proceedings within a municipal
corporation pursuant to sections 731.28 to 731.40 of the Revised
Code.

(G)
Membership on the board of directors does not constitute the holding
of a public office or employment within the meaning of any section of
the Revised Code or any charter provision prohibiting the holding of
other public office or employment, and shall not constitute an
interest, either direct or indirect, in a contract or expenditure of
money by any municipal corporation, township, county, or other
political subdivision with which the member may be connected. No
member of a board of directors shall be disqualified from holding any
public office or employment, nor shall such member forfeit or be
disqualified from holding any such office or employment, by reason of
the member's membership on the board of directors, notwithstanding
any law or charter provision to the contrary.

(H)
The powers and authorizations granted pursuant to this section or
section 715.71 of the Revised Code are in addition to and not in
derogation of all other powers granted to municipal corporations and
townships pursuant to law. When exercising a power or performing a
function or duty under a contract authorized pursuant to this section
or section 715.71 of the Revised Code, a municipal corporation may
exercise all of the powers of a municipal corporation, and may
perform all the functions and duties of a municipal corporation,
within the district, pursuant to and to the extent consistent with
the contract. When exercising a power or performing a function or
duty under a contract authorized pursuant to this section or section
715.71 of the Revised Code, a township may exercise all of the powers
of a township, and may perform all the functions and duties of a
township, within the district, pursuant to and to the extent
consistent with the contract. The district board of directors has no
powers except those specifically set forth in the contract as agreed
to by the participating parties. No political subdivision shall
authorize or grant any tax exemption pursuant to Chapter 1728. or
section 3735.67, 5709.62, 5709.63, or 5709.632 of the Revised Code on
any property located within the district without the consent of the
contracting parties. The prohibition for any tax exemption pursuant
to this division shall not apply to any exemption filed, pending, or
approved, or for which an agreement has been entered into, before the
effective date of the contract entered into by the parties.

(I)
Municipal corporations and townships may enter into binding
agreements pursuant to a contract authorized under this section or
section 715.71 of the Revised Code with respect to the substance and
administration of zoning and other land use regulations, building
codes, public permanent improvements, and other regulatory and
proprietary matters that are determined, pursuant to the contract, to
be for a public purpose and to be desirable with respect to the
operation of the district or to facilitate new or expanded economic
development in the state or the district, provided that no contract
shall exempt the territory within the district from the procedures
and processes of land use regulation applicable pursuant to municipal
corporation, township, and county regulations, including but not
limited to procedures and processes concerning zoning.

(J)
A contract creating a joint economic development district under this
section or section 715.71 of the Revised Code may designate property
as a community entertainment district or may be amended to designate
property as a community entertainment district as prescribed in
division (D) of section 4301.80 of the Revised Code. A joint economic
development district contract or amendment designating a community
entertainment district shall include all information and
documentation described in divisions (B)(1) through (6) of section
4301.80 of the Revised Code. The public notice required under
division (D)(2) of this section and division (C) of section 715.71 of
the Revised Code shall specify that the contract designates a
community entertainment district and describe the location of that
district. Except as provided in division (F) of section 4301.80 of
the Revised Code, an area designated as a community entertainment
district under a joint economic development district contract shall
not lose its designation even if the contract is canceled or
terminated.

(K)
A contract entered into pursuant to this section or section 715.71 of
the Revised Code may be amended and it may be renewed, canceled, or
terminated as provided in or pursuant to the contract. The contract
may be amended to add property owned by one of the contracting
parties to the district, or may be amended to delete property from
the district whether or not one of the contracting parties owns the
deleted property. The contract shall continue in existence throughout
its term and shall be binding on the contracting parties and on any
entities succeeding to such parties, whether by annexation, merger,
or otherwise. The income tax levied by the board pursuant to this
section or section 715.71 of the Revised Code shall apply in the
entire district throughout the term of the contract, notwithstanding
that all or a portion of the district becomes subject to annexation,
merger, or incorporation. No township or municipal corporation is
divested of its rights or obligations under the contract because of
annexation, merger, or succession of interests.

(L)
After the creation of a joint economic development district described
in division (A)(2) of this section, a municipal corporation that is a
contracting party may cease to own property included in the district,
but such property shall continue to be included in the district and
subject to the terms of the contract.

Sec.
715.71.
(A)
This section provides alternative procedures and requirements to
those set forth in section 715.70 of the Revised Code for creating
and operating a joint economic development district. Divisions (B),
(C), (D)(1) to (3), and (F) of section 715.70 of the Revised Code do
not apply to a joint economic development district established under
this section. However, divisions (A), (D)(4), (E), (G), (H), (I),
(J), (K), and (L) of section 715.70 of the Revised Code do apply to a
district established under this section.

(B)
One or more municipal corporations and one or more townships may
enter into a contract approved by the legislative authority of each
contracting party pursuant to which they create as a joint economic
development district one or more areas for the purpose of
facilitating economic development to create or preserve jobs and
employment opportunities and to improve the economic welfare of the
people in this state and in the area of the contracting parties. The
district created shall be located within the territory of one or more
of the contracting parties and may consist of all or a portion of
that territory. The boundaries of the district shall be described in
the contract or in an addendum to the contract. The area or areas of
land to be included in the district shall not include any parcel of
land owned in fee by or leased to a municipal corporation or
township, unless the municipal corporation or township is a party to
the contract or has given its consent to have its parcel of land
included in the district by the adoption of a resolution. As used in
this division, "parcel of land" has the same meaning as in
division (B) of section 715.70 of the Revised Code.

(C)
Before the legislative authority of a municipal corporation or a
board of township trustees adopts an ordinance or resolution
approving a contract to create a joint economic development district
under this section, it shall hold a public hearing concerning the
joint economic development district contract and shall provide thirty
days' public notice of the time and place of the public hearing in a
newspaper of general circulation in the municipal corporation and the
township. Each municipal corporation and township that is a party to
the contract shall hold a public hearing. During the thirty-day
period prior to a public hearing, a copy of the text of the contract
together with copies of district maps and plans related to or part of
the contract shall be on file, for public examination, in the offices
of the clerk of the legislative authority of the municipal
corporation and of the township fiscal officer. The public hearings
provided for in this division shall allow for public comment and
recommendations on the proposed contract. The participating parties
may include in the contract any of those recommendations prior to
approval of the contract.

(D)
After the legislative authority of a municipal corporation and the
board of township trustees have adopted an ordinance and resolution
approving a contract to create a joint economic development district,
the municipal corporation and the township jointly shall file with
the legislative authority of each county within which a party to the
contract is located all of the following:

(1)
A signed copy of the contract, together with copies of district maps
and plans related to or part of the contract;

(2)
Certified copies of the ordinances and resolutions of the contracting
parties relating to the district and the contract;

(3)
A certificate of each of the contracting parties that the public
hearings provided for in division (C) of this section have been held,
the date of the hearings, and evidence of publication of the notice
of the hearings.

(E)
Within thirty days after the filing under division (D) of this
section, the legislative authority of each county within which a
party to the contract is located shall adopt a resolution
acknowledging the receipt of the required documents, approving the
creation of the joint economic development district, and directing
that the resolution of the board of township trustees approving the
contract be submitted to the electors of the township for approval at
the next succeeding general, primary, or special election. The
legislative authority of the county shall file with the board of
elections at least ninety days before the day of the election a copy
of the resolution of the board of township trustees approving the
contract. The resolution of the legislative authority of the county
also shall specify the date the election is to be held and shall
direct the board of elections to conduct the election in the
township. If the resolution of the legislative authority of the
county is not adopted within the thirty-day period after the filing
under division (D) of this section, the joint economic development
district shall be deemed approved by the county legislative
authority, and the board of township trustees shall file its
resolution with the board of elections for submission to the electors
of the township for approval at the next succeeding general, primary,
or special election. The filing shall occur at least ninety days
before the specified date the election is to be held and shall direct
the board of elections to conduct the election in the township.

The
ballot shall be in the following form:

"Shall
the resolution of the board of township trustees approving the
contract with _______________ (here insert name of each municipal
corporation and other township that is a party to the contract) for
the creation of a joint economic development district be approved?

FOR
THE RESOLUTION AND CONTRACT

AGAINST
THE RESOLUTION AND CONTRACT

"

If

a
majority
at
least sixty per cent
of
the electors of the township voting on the issue vote for the
resolution and contract, the resolution shall become effective
immediately and the contract shall go into effect immediately or in
accordance with its terms.

(F)
The contract creating the district shall set forth or provide for the
amount or nature of the contribution of each municipal corporation
and township to the development and operation of the district and may
provide for the sharing of the costs of the operation of and
improvements for the district. The contributions may be in any form
to which the contracting municipal corporations and townships agree
and may include but are not limited to the provision of services,
money, real or personal property, facilities, or equipment. The
contract may provide for the contracting parties to share revenue
from taxes levied on property by one or more of the contracting
parties if those revenues may lawfully be applied to that purpose
under the legislation by which those taxes are levied. The contract
shall provide for new, expanded, or additional services, facilities,
or improvements, including expanded or additional capacity for or
other enhancement of existing services, facilities, or improvements,
provided that the existing services, facilities, or improvements, or
the expanded or additional capacity for or enhancement of the
existing services, facilities, or improvements, have been provided
within the two-year period prior to the execution of the contract.

(G)
The contract shall enumerate the specific powers, duties, and
functions of the board of directors of the district and shall provide
for the determination of procedures that are to govern the board of
directors. The contract may grant to the board the power to adopt a
resolution to levy an income tax within the district. The income tax
shall be used for the purposes of the district and for the purposes
of the contracting municipal corporations and townships pursuant to
the contract. The income tax may be levied in the district based on
income earned by persons working or residing within the district and
based on the net profits of businesses located in the district. The
income tax of the district shall follow the provisions of Chapter
718. of the Revised Code, except that no vote shall be required by
the electors residing in the district. The rate of the income tax
shall be no higher than the highest rate being levied by a municipal
corporation that is a party to the contract.

The
board of directors of a district levying an income tax shall enter
into an agreement with one of the municipal corporations that is a
party to the contract to administer, collect, and enforce the income
tax on behalf of the district. The resolution levying the income tax
shall provide the same credits, if any, to residents of the district
for income taxes paid to other districts or municipal corporations
where the residents work, as credits provided to residents of the
municipal corporation administering the income tax.

(H)
No annexation proceeding pursuant to Chapter 709. of the Revised Code
that proposes the annexation to or merger or consolidation with a
municipal corporation, except a municipal corporation that is a party
to the contract, of any unincorporated territory within the district
shall be commenced for a period of three years after the contract is
filed with the legislative authority of each county within which a
party to the contract is located in accordance with division (D) of
this section unless each board of township trustees whose territory
is included, in whole or part, within the district and the territory
proposed to be annexed, merged, or consolidated adopts a resolution
consenting to the commencement of the proceeding and a copy of the
resolution is filed with the legislative authority of each such
county or unless the contract is terminated during this three-year
period. The contract entered into between the municipal corporations
and townships pursuant to this section may provide for the
prohibition of any annexation by the participating municipal
corporations of any unincorporated territory within the district.

Sec.
715.72.
(A)
As used in this section:

(1)
"Contracting parties" means one or more municipal
corporations, one or more townships, and, under division (D) of this
section, one or more counties that have entered into a contract under
this section to create a joint economic development district.

(2)
"District" means a joint economic development district
created under this section.

(3)
"Contract for utility services" means a contract under
which a municipal corporation agrees to provide to a township or
another municipal corporation water, sewer, electric, or other
utility services necessary to the public health, safety, and welfare.

(4)
"Business" means a sole proprietorship, a corporation for
profit, a pass-through entity as defined in section 5733.04 of the
Revised Code, the federal government, the state, the state's
political subdivisions, a nonprofit organization, or a school
district.

(5)
"Owner" means a partner of a partnership, a member of a
limited liability company, a majority shareholder of an S
corporation, a person with a majority ownership interest in a
pass-through entity, or any officer, employee, or agent with
authority to make decisions legally binding upon a business.

(6)
"Record owner" means the person or persons in whose name a
parcel is listed on the tax list or exempt list compiled by the
county auditor under section 319.28 or 5713.08 of the Revised Code.

(7)
A business "operates within" a district if the net profits
of the business or the income of employees of the business would be
subject to an income tax levied within the district.

(8)
An employee is "employed within" a district if any portion
of the employee's income would be subject to an income tax levied
within the district.

(9)
"Mixed-use development" means a real estate project that
tends to mitigate traffic and sprawl by integrating some combination
of retail, office, residential, hotel, recreation, and other
functions in a pedestrian-oriented environment that maximizes the use
of available space by allowing members of the community to live,
work, and play in one architecturally expressive area with multiple
amenities.

(10)
"Water or sewer service plan or agreement" means either of
the following:

(a)
A state water quality management plan adopted by the Ohio
environmental protection agency or another authorized planning agency
pursuant to 33 U.S.C. 1288 and 1313 that contemplates that a
non-contracting municipal corporation will provide sanitary sewer
disposal services to an area within a proposed joint economic
development district;

(b)
A binding agreement between a municipal corporation and a third-party
water or sanitary sewer services provider, including another
municipal corporation or other public or private provider, that
provides that a non-contracting municipal corporation or another
provider that is not a contracting party will provide water or
sanitary sewer services to an area within a proposed joint economic
development district.

(11)
"Non-contracting municipal corporation" means a municipal
corporation that is not a contracting party.

(B)
This section provides alternative procedures and requirements to
those set forth in sections 715.70 and 715.71 of the Revised Code for
creating and operating a joint economic development district. This
section applies to municipal corporations and townships that are
located in the same county or in adjacent counties.

(C)
One or more municipal corporations, one or more townships, and, under
division (D) of this section, one or more counties may enter into a
contract pursuant to which they designate one or more areas as a
joint economic development district for the purpose of facilitating
economic development and redevelopment, to create or preserve jobs
and employment opportunities, and to improve the economic welfare of
the people in this state and in the area of the contracting parties.

(1)
Except as otherwise provided in division (C)(2) of this section, the
territory of each of the contracting parties shall be contiguous to
the territory of at least one other contracting party, or contiguous
to the territory of a township, municipal corporation, or county that
is contiguous to another contracting party, even if the intervening
township or municipal corporation is not a contracting party.

(2)
Contracting parties that have entered into a contract under section
715.70 or 715.71 of the Revised Code creating a joint economic
development district prior to November 15, 1995, may enter into a
contract under this section even if the territory of each of the
contracting parties is not contiguous to the territory of at least
one other contracting party, or contiguous to the territory of a
township or municipal corporation that is contiguous to another
contracting party as otherwise required under division (C)(1) of this
section. The contract and district shall meet the requirements of
this section.

(D)
If, on or after December 30, 2008, but on or before June 30, 2009,
one or more municipal corporations and one or more townships enter
into a contract or amend an existing contract under this section, one
or more counties in which all of those municipal corporations or
townships are located also may enter into the contract as a
contracting party or parties.

(E)(1)
The area or areas to be included in a joint economic development
district shall meet all of the following criteria:

(a)
The area or areas shall be located within the territory of one or
more of the contracting parties and may consist of all of the
territory of any or all of the contracting parties.

(b)
No electors, except those residing in a mixed-use development, shall
reside within the area or areas on the effective date of the contract
creating the district.

(c)
The area or areas shall not include any parcel of land owned in fee
by or leased to a municipal corporation or township, unless the
municipal corporation or township is a contracting party or has given
its consent to have the parcel of land included in the district by
the adoption of an ordinance or resolution.

(d)
The area or areas shall not include any parcel of land excluded
pursuant to division (J)(2) of this section.

(2)
The contracting parties may designate excluded parcels within the
boundaries of the joint economic development district. Excluded
parcels are not part of the district and persons employed or residing
on such parcels shall not be subject to any income tax imposed within
the district under division (F)(5) of this section.

(F)(1)
The contract creating a joint economic development district shall
provide for the amount or nature of the contribution of each
contracting party to the development and operation of the district
and may provide for the sharing of the costs of the operation of and
improvements for the district. The contributions may be in any form
to which the contracting parties agree and may include, but are not
limited to, the provision of services, money, real or personal
property, facilities, or equipment.

(2)
The contract may provide for the contracting parties to share revenue
from taxes levied by one or more of the contracting parties if those
revenues may lawfully be applied to that purpose under the
legislation by which those taxes are levied.

(3)
The contract shall include an economic development plan for the
district that consists of a schedule for the provision of new,
expanded, or additional services, facilities, or improvements. The
contract may provide for expanded or additional capacity for or other
enhancement of existing services, facilities, or improvements.

(4)
The contract shall enumerate the specific powers, duties, and
functions of the board of directors of the district described under
division (P) of this section and shall designate procedures
consistent with that division for appointing members to the board.
The contract shall enumerate rules to govern the board in carrying
out its business under this section.

(5)(a)
The contract may grant to the board the power to adopt a resolution
to levy an income tax within the entire district or within portions
of the district designated by the contract. The income tax shall be
used to carry out the economic development plan for the district or
the portion of the district in which the tax is levied and for any
other lawful purpose of the contracting parties pursuant to the
contract, including the provision of utility services by one or more
of the contracting parties.

(b)
An income tax levied under this section shall be based on both the
income earned by persons employed or residing within the district and
the net profit of businesses operating within the district.

Except
as provided in this section, the income tax levied within the
district is subject to Chapter 718. of the Revised Code, except that
no vote shall be required. The rate of the income tax shall be no
higher than the highest rate being levied by a municipal corporation
that is a contracting party.

(c)
If the board adopts a resolution to levy an income tax, it shall
enter into an agreement with a municipal corporation that is a
contracting party to administer, collect, and enforce the income tax
on behalf of the district.

(d)
A resolution levying an income tax under this section shall require
the contracting parties to annually set aside a percentage, to be
stated in the resolution, of the amount of the income tax collected
for the long-term maintenance of the district.

(e)
An income tax levied under this section shall apply in the district
or the portion of the district in which the contract authorizes an
income tax throughout the term of the contract creating the district.
The tax shall not apply to any persons employed or residing on a
parcel excluded from the district under division (E)(2) of this
section.

(6)
If there is unincorporated territory in the district, the contract
shall specify that restrictions on annexation proceedings under
division (R) of this section apply to such unincorporated territory.
The contract may prohibit proceedings under Chapter 709. of the
Revised Code proposing the annexation to, merger of, or consolidation
with a municipal corporation that is a contracting party of any
unincorporated territory within a township that is a contracting
party during the term of the contract regardless of whether that
territory is located within the district.

(7)
The contract may designate property as a community entertainment
district, or may be amended to designate property as a community
entertainment district, as prescribed in division (D) of section
4301.80 of the Revised Code. A contract or amendment designating a
community entertainment district shall include all information and
documentation described in divisions (B)(1) to (6) of section 4301.80
of the Revised Code. The public notice required under division (I) of
this section shall specify that the contract designates a community
entertainment district and describe the location of that district.
Except as provided in division (F) of section 4301.80 of the Revised
Code, an area designated as a community entertainment district under
a joint economic development district contract shall not lose its
designation even if the contract is canceled or terminated.

(8)
If any part of the district is located either within one-half of one
mile of a non-contracting municipal corporation or within an area
covered by or subject to a water or sewer service plan or agreement,
the contract shall include all of the following:

(a)
A preliminary estimate of the costs of providing public utility
services, facilities, and improvements to the district, prepared by a
professional engineer;

(b)
An analysis of the anticipated sources for funding the costs of the
public utilities infrastructure needed to serve the district and a
projection of when such funds will be available and when such costs
are likely to be incurred;

(c)
Evidence or estimates indicating that the construction of the public
utility infrastructure needed to serve at least some portion of the
district will be completed within five years after the creation of
the district.

(G)
The contract creating a joint economic development district shall
continue in existence throughout its term and shall be binding on the
contracting parties and on any parties succeeding to the contracting
parties, whether by annexation, merger, or consolidation. Except as
provided in division (H) of this section, the contract may be
amended, renewed, or terminated with the approval of the contracting
parties or any parties succeeding to the contracting parties. If the
contract is amended to add or remove an area to or from an existing
district, the amendment shall be adopted in the manner prescribed
under division (L) of this section.

(H)
If two or more contracting parties previously have entered into a
separate contract for utility services, then amendment, renewal, or
termination of the separate contract for utility services shall not
constitute any part of the consideration for the contract creating a
joint economic development district. A contract creating a joint
economic development district shall be rebuttably presumed to violate
this division if it is entered into within two years prior or five
years subsequent to the amendment, renewal, or termination of a
separate contract for utility services that two or more contracting
parties previously have entered into. The presumption stated in this
division may be rebutted by clear and convincing evidence of both of
the following:

(1)
That other substantial consideration existed to support the contract
creating a joint economic development district;

(2)
That the contracting parties entered into the contract creating a
joint economic development district freely and without duress or
coercion related to the amendment, renewal, or termination of the
separate contract for utility services.

A
contract creating a joint economic development district that violates
this division is void and unenforceable.

(I)(1)
Before the legislative authority of any of the contracting parties
adopts an ordinance or resolution approving a contract to create a
district, the legislative authority of each of the contracting
parties shall hold a public hearing concerning the contract and
district. Each legislative authority shall provide at least thirty
days' public notice of the time and place of the public hearing in a
newspaper of general circulation in the municipal corporation,
township, or county, as applicable. During the thirty-day period
prior to the public hearing and until the date that an ordinance or
resolution is adopted under division (K) of this section to approve
the joint economic development district contract, all of the
following documents shall be available for public inspection in the
office of the clerk of the legislative authority of a municipal
corporation and county that is a contracting party and in the office
of the fiscal officer of a township that is a contracting party:

(a)
A copy of the contract creating the district, including the economic
development plan for the district and the schedule for the provision
of new, expanded, or additional services, facilities, or improvements
described in division (F)(3) of this section;

(b)
A description of the area or areas to be included in the district,
including a map in sufficient detail to denote the specific
boundaries of the area or areas and to indicate any zoning
restrictions applicable to the area or areas, and the parcel number,
provided for under section 319.28 of the Revised Code, of any parcel
located within the boundaries of the joint economic development
district and excluded from the district under division (E)(2) of this
section;

(c)
If the contract authorizes the board of directors of the district to
adopt a resolution to levy an income tax within the district or
within portions of the district, a schedule for the collection of the
tax.

(2)
At least thirty days before the first public hearing is to be held by
one or more legislative authorities on a proposed district, notice
shall be sent in writing to each non-contracting municipal
corporation that is located within one-half of one mile of the
proposed district or that is identified in a water or sewer service
plan or agreement as a future provider of water or sewer services to
all or part of the proposed district.

(3)
A public hearing held under this division shall allow for public
comment and recommendations on the contract and district. The
contracting parties may include in the contract any of those
recommendations prior to approval of the contract.

(J)(1)
Before any of the contracting parties approves a contract under
division (K) of this section, the contracting parties shall circulate
one or more petitions to record owners of real property located
within the proposed joint economic development district and owners of
businesses operating within the proposed district. The petitions
shall state that all of the documents described in divisions
(I)(1)(a) to (c) of this section are available for public inspection
in the office of the clerk of the legislative authority of each
municipal corporation and county that is a contracting party or the
office of the fiscal officer of each township that is a contracting
party. The petitions shall clearly indicate that, by signing the
petition, the record owner or owner consents to the proposed joint
economic development district.

A
contracting party may send written notice of the petitions by
certified mail with return receipt requested to the last known
mailing addresses of any or all of the record owners of real property
located within the proposed district or the owners of businesses
operating within the proposed district. The contracting parties shall
equally share the costs of complying with this division.

(2)
If any portion of property located within the proposed joint economic
development district is also either located within one-half of one
mile of a non-contracting municipal corporation or covered by or
subject to a water or sewer service plan or agreement under which a
non-contracting municipal corporation is identified as a future
provider of water or sewer services to all or part of the proposed
district, then that property and any property contiguous to that
property if owned by the same person shall be excluded from the joint
economic development district unless the owner of the property signs
the petition.

(K)(1)
After the public hearings required under division (I) of this section
have been held and the petitions described in division (J) of this
section have been signed by the majority of the record owners of real
property located within the proposed joint economic development
district and by a majority of the owners of businesses, if any,
operating within the proposed district, each contracting party may
adopt an ordinance or resolution approving the contract to create a
joint economic development district. Not later than ten days after
all of the contracting parties have adopted ordinances or resolutions
approving the district contract, each contracting party shall give
notice of the proposed district to all of the following:

(a)
Each record owner of real property to be included in the district and
in the territory of that contracting party who did not sign the
petitions described in division (J) of this section;

(b)
An owner of each business operating within the district and in the
territory of that contracting party no owner of which signed the
petitions described in division (J) of this section.

(2)
Such notices shall be given by certified mail and shall specify that
the property or business is located within an area to be included in
the district and that all of the documents described in divisions
(I)(1)(a) to (c) of this section are available for public inspection
in the office of the clerk of the legislative authority of each
municipal corporation and county that is a contracting party or the
office of the fiscal officer of each township that is a contracting
party. The contracting parties shall equally share the costs of
complying with division (K) of this section.

(L)(1)
The contracting parties may amend the joint economic development
district contract to add any area that was not originally included in
the district if the area satisfies the criteria prescribed under
division (E) of this section. The contracting parties may also amend
the district contract to remove any area originally included in the
district or exclude one or more parcels located within the district
pursuant to division (E)(2) of this section.

(2)
An amendment adding an area to a district, removing an area from the
district, or excluding one or more parcels from the district may be
approved only by a resolution or ordinance adopted by each of the
contracting parties. The contracting parties shall conduct public
hearings on the amendment and provide notice in the manner required
under division (I) of this section for original contracts. The
contracting parties shall make available for public inspection a copy
of the amendment, a description of the area to be added, removed, or
excluded to or from the district, and a map of that area in
sufficient detail to denote the specific boundaries of the area and
to indicate any zoning restrictions applicable to the area.

(3)
Before adopting a resolution or ordinance approving the addition of
an area to the district, the contracting parties shall circulate
petitions to the record owners of real property located within the
proposed addition to the district and owners of businesses operating
within the proposed addition to the district in the same manner
required under division (J) of this section for original contracts.
The contracting parties may notify such record owners of real
property and owners of businesses that the petitions are available
for signing in the same manner provided by that division. The
contracting parties shall equally share the costs of complying with
this division.

(4)
The contracting parties to a joint economic development district may
vote to approve an amendment to the district contract under this
division after the public hearings required under division (L)(2) of
this section are completed and, if the amendment adds an area or
areas to the district, the petitions required under division (L)(3)
of this section have been signed by the majority of record owners of
real property located within the area or areas added to the district
and by a majority of the owners of businesses, if any, operating
within the proposed addition to the district.

(5)
Not later than ten days after all of the contracting parties have
adopted ordinances or resolutions approving an amendment adding one
or more areas to the district, each contracting party shall give
notice of the addition to all of the following:

(a)
Each record owner of real property to be included in the addition to
the district and in the territory of that contracting party who did
not sign the petitions described in division (L)(3) of this section;

(b)
An owner of each business operating within the addition to the
district and in the territory of that contracting party no owner of
which signed the petitions described in division (L)(3) of this
section.

The
contracting parties shall equally share the costs of complying with
division (L)(5) of this section.

(M)(1)
A board of township trustees that is a party to a contract creating a
joint economic development district may choose not to submit its
resolution approving the contract to the electors of the township if
all of the following conditions are satisfied:

(a)
The resolution has been approved by a unanimous vote of the members
of the board of township trustees or, if a county is one of the
contracting parties under division (D) of this section, the
resolution has been approved by a majority vote of the members of the
board of township trustees;

(b)
The contracting parties have circulated petitions as required under
division (J) of this section and obtained the signatures required
under division (L) of this section;

(c)
The territory to be included in the proposed district is zoned in a
manner appropriate to the function of the district.

(2)
If the board of township trustees has not invoked its authority under
division (M)(1) of this section, the board, at least ninety days
before the date of the election, shall file its resolution approving
the district contract with the board of elections for submission to
the electors of the township for approval at the next succeeding
general, primary, or special election.

(3)
Any contract creating a district in which a board of township
trustees is a party shall provide that the contract is not effective
before the thirty-first day after its approval, including approval by
the electors of the township if required by this section.

(4)
If the board of township trustees invokes its authority under
division (M)(1) of this section and does not submit the district
contract to the electors for approval, the resolution of the board of
township trustees approving the contract is subject to a referendum
of the electors of the township when requested through a petition.
When signed by ten per cent of the number of electors in the township
who voted for the office of governor at the most recent general
election, a referendum petition asking that the resolution be
submitted to the electors of the township may be presented to the
board of township trustees. Such a petition shall be presented within
thirty days after the board of township trustees adopts the
resolution approving the district contract. The board of township
trustees shall, not later than four p.m. of the tenth day after
receipt of the petition, certify the text of the resolution to the
board of elections. The board of elections shall submit the
resolution to the electors of the township for their approval or
rejection at the next general, primary, or special election occurring
at least ninety days after certification of the resolution.

(N)
The ballot respecting a resolution to create a district or a
referendum of such a resolution shall be in the following form:

"Shall
the resolution of the board of township trustees approving the
contract with
...............

(here insert name of every other contracting party) for the creation
of a joint economic development district be approved?

FOR
THE RESOLUTION AND CONTRACT

AGAINST
THE RESOLUTION AND CONTRACT"

If

a
majority
at
least sixty per cent
of
the electors of the township voting on the issue vote for the
resolution and contract, the resolution shall become effective
immediately and the contract shall go into effect on the thirty-first
day after the election or thereafter in accordance with terms of the
contract.

(O)
Upon the creation of a district under this section, one of the
contracting parties shall file a copy of each of the following
documents with the director of development:

(1)
All of the documents described in divisions (I)(1)(a) to (c) of this
section;

(2)
Certified copies of the ordinances and resolutions of the contracting
parties relating to the contract and district;

(3)
Documentation from each contracting party that the public hearings
required by division (I) of this section have been held, the date of
the hearings, and evidence that notice of the hearings was published
as required by that division;

(4)
A copy of the signed petitions required under divisions (J) and (K)
of this section.

(P)
A board of directors shall govern each district created under this
section.

(1)
If there are businesses operating and persons employed within the
district, the board shall be composed of the following members:

(a)
One member representing the municipal corporations that are
contracting parties;

(b)
One member representing the townships that are contracting parties;

(c)
One member representing the owners of businesses operating within the
district;

(d)
One member representing the persons employed within the district;

(e)
One member representing the counties that are contracting parties,
or, if no contracting party is a county, one member selected by the
members described in divisions (P)(1)(a) to (d) of this section.

The
members of the board shall be appointed as provided in the district
contract. Of the members initially appointed to the board, the member
described in division (P)(1)(a) of this section shall serve a term of
one year; the member described in division (P)(1)(b) of this section
shall serve a term of two years; the member described in division
(P)(1)(c) of this section shall serve a term of three years; and the
members described in divisions (P)(1)(d) and (e) of this section
shall serve terms of four years. Thereafter, terms for each member
shall be for four years, each term ending on the same day of the same
month of the year as did the term that it succeeds. A member may be
reappointed to the board, but no member shall serve more than two
consecutive terms on the board.

The
member described in division (P)(1)(e) of this section shall serve as
chairperson of the board described under division (P)(1) of this
section.

(2)
If there are no businesses operating or persons employed within the
district, the board shall be composed of the following members:

(a)
One member representing the municipal corporations that are
contracting parties;

(b)
One member representing the townships that are contracting parties;

(c)
One member representing the counties that are contracting parties, or
if no contracting party is a county, one member selected by the
members described in divisions (P)(2)(a) and (b) of this section.

The
members of the board shall be appointed as provided in the district
contract. Of the members initially appointed to the board, the member
described in division (P)(2)(a) of this section shall serve a term of
one year; the member described in division (P)(2)(b) of this section
shall serve a term of two years; and the member described in division
(P)(2)(c) of this section shall serve a term of three years.
Thereafter, terms for each member shall be for four years, each term
ending on the same day of the same month of the year as did the term
that it succeeds. A member may be reappointed to the board, but no
member shall serve more than two consecutive terms on the board.

The
member described in division (P)(2)(c) of this section shall serve as
chairperson of a board described under division (P)(2) of this
section.

(3)
A board described under division (P)(1) or (2) of this section has no
powers except as described in this section and in the contract
creating the district.

(4)
Membership on the board of directors of a joint economic development
district created under this section is not the holding of a public
office or employment within the meaning of any section of the Revised
Code prohibiting the holding of other public office or employment.
Membership on such a board is not a direct or indirect interest in a
contract or expenditure of money by a municipal corporation,
township, county, or other political subdivision with which a member
may be affiliated. Notwithstanding any provision of law to the
contrary, no member of a board of directors of a joint economic
development district shall forfeit or be disqualified from holding
any public office or employment by reason of membership on the board.

(5)
The board of directors of a joint economic development district is a
public body for the purposes of section 121.22 of the Revised Code.
Chapter 2744. of the Revised Code applies to such a board and the
district.

(Q)(1)
On or before the date occurring six months after the effective date
of the district contract, an owner of a business operating within the
district may, on behalf of the business and its employees, file a
complaint with the court of common pleas of the county in which the
majority of the territory of the district is located requesting
exemption from any income tax imposed by the board of directors of
the district under division (F)(5) of this section if all of the
following apply:

(a)
The business operated within an unincorporated area of the district
before the effective date of the district contract;

(b)
No owner of the business signed a petition described in division (J)
of this section;

(c)
Neither the business nor its employees has derived or will derive any
material benefit from the new, expanded, or additional services,
facilities, or improvements described in the economic development
plan for the district, or the material benefit that has, or will be,
derived is negligible in comparison to the income tax revenue
generated from the net profits of the business and the income of
employees of the business.

The
legislative authority of each contracting party shall be made a party
to the proceedings and the business owner filing the complaint shall
serve notice of the complaint by certified mail to each such
contracting party. The court shall not accept any complaint filed
more than six months after the effective date of the district
contract.

(2)
Any or all of the contracting parties may submit a written answer to
the complaint submitted under division (Q)(1) of this section to the
court within thirty days after notice of the complaint was served
upon them. Such a contracting party shall submit to the court, along
with the answer, documentation sufficient to prove that the
contracting party sent copies of the answer to the owner of the
business who filed the complaint.

(3)
The court shall review each complaint submitted by a business owner
under division (Q)(1) of this section and each answer submitted by a
contracting party under division (Q)(2) of this section. The court
may make a determination on the record and the evidence thus
submitted, or it may conduct a hearing and request the presence of
the business owner and the contracting parties to present evidence
relevant to the complaint. The court shall make a determination on
the complaint not sooner than thirty days but not later than sixty
days after the complaint is filed by the business owner. The court
may make a determination more than sixty days after the complaint is
filed if the business owner and all contracting parties to the
district consent.

(4)
The court shall grant the exemption requested in the complaint if all
of the criteria described in divisions (Q)(1)(a) to (c) of this
section are met.

(5)
If all the criteria described in divisions (Q)(1)(a) to (c) of this
section are not met, the court shall deny the complaint and the
exemption.

(6)
The court shall send notice of the determination with respect to the
complaint to the owner of the business and each contracting party. If
the court grants the exemption, the net profits of the business from
operations within the district and the income of its employees from
employment within the district are exempt from any income tax imposed
by the board of directors of the district. If the court denies the
exemption, the net profits of the business and the income of its
employees shall be taxed according to the terms of the district
contract and any taxes, penalties, and interest accrued before the
date of the court's determination shall be paid in full. In addition,
no owner of the business may submit another complaint under division
(Q)(1) of this section for the same district contract. The court's
determination on a complaint filed under division (Q) of this section
is final.

(7)
Chapter 2506. of the Revised Code does not apply to the proceedings
described in division (Q) of this section.

(R)(1)
No proceeding pursuant to Chapter 709. of the Revised Code that
proposes the annexation to, merger of, or consolidation with a
municipal corporation of any unincorporated territory within a joint
economic development district may be commenced at any time between
the effective date of the contract creating the district and the date
the contract expires, terminates, or is otherwise rendered
unenforceable. This division does not apply if each board of township
trustees whose territory is included within the district and whose
territory is proposed to be annexed, merged, or consolidated adopts a
resolution consenting to the commencement of the proceeding. Each
such board of township trustees shall file a copy of the resolution
with the clerk of the legislative authority of each county within
which a contracting party is located.

(2)
The contract creating a joint economic development district may
prohibit any annexation proceeding by a contracting municipal
corporation of any unincorporated territory within the district or
zone beyond the period described in division (R)(1) of this section.

(3)
No contracting party is divested or relieved of its rights or
obligations under the contract creating a joint economic development
district because of annexation, merger, or consolidation.

(S)
Contracting parties may enter into agreements pursuant to the
contract creating a joint economic development district with respect
to the substance and administration of zoning and other land use
regulations, building codes, permanent public improvements, and other
regulatory and proprietary matters determined to be for a public
purpose. No contract, however, shall exempt the territory within the
district from the procedures of land use regulation applicable
pursuant to municipal corporation, township, and county regulations,
including, but not limited to, zoning procedures.

(T)
The powers granted under this section are in addition to and not in
the derogation of all other powers possessed by or granted to
municipal corporations, townships, and counties pursuant to law.

(1)
When exercising a power or performing a function or duty under a
contract entered into under this section, a municipal corporation may
exercise all the powers of a municipal corporation, and may perform
all the functions and duties of a municipal corporation, within the
district, pursuant to and to the extent consistent with the contract.

(2)
When exercising a power or performing a function or duty under a
contract entered into under division (D) of this section, a county
may exercise all of the powers of a county, and may perform all the
functions and duties of a county, within the district pursuant to and
to the extent consistent with the contract.

(3)
When exercising a power or performing a function or duty under a
contract entered into under this section, a township may exercise all
the powers of a township, and may perform all the functions and
duties of a township, within the district, pursuant to and to the
extent consistent with the contract.

(U)
No political subdivision shall grant any tax exemption under Chapter
1728. or section 3735.67, 5709.62, 5709.63, or 5709.632 of the
Revised Code on any property located within the district without the
consent of all the contracting parties. The prohibition against
granting a tax exemption under this section does not apply to any
exemption filed, pending, or approved before the effective date of
the contract entered into under this section.

Sec.
718.04.
(A)
Notwithstanding division (A) of section 715.013 of the Revised Code,
a municipal corporation may levy a tax on income and a withholding
tax if such taxes are levied in accordance with the provisions and
limitations specified in this chapter. On or after January 1, 2016,
the ordinance or resolution levying such taxes, as adopted or amended
by the legislative authority of the municipal corporation, shall
include all of the following:

(1)
A statement that the tax is an annual tax levied on the income of
every person residing in or earning or receiving income in the
municipal corporation and that the tax shall be measured by municipal
taxable income;

(2)
A statement that the municipal corporation is levying the tax in
accordance with the limitations specified in this chapter and that
the resolution or ordinance thereby incorporates the provisions of
this chapter;

(3)
The rate of the tax;

(4)
Whether, and the extent to which, a credit, as described in division
(D) of this section, will be allowed against the tax;

(5)
The purpose or purposes of the tax;

(6)
Any other provision necessary for the administration of the tax,
provided that the provision does not conflict with any provision of
this chapter.

(B)
Any municipal corporation that, on or before March 23, 2015, levies
an income tax at a rate in excess of one per cent may continue to
levy the tax at the rate specified in the original ordinance or
resolution, provided that such rate continues in effect as specified
in the original ordinance or resolution.

(C)(1)
No municipal corporation shall tax income at other than a uniform
rate.

(2)
Except as provided in division (B) of this section, no municipal
corporation shall levy a tax on income at a rate in excess of one per
cent without having obtained the approval of the excess by
a
majority
at
least sixty per cent
of
the electors of the municipality voting on the question at a general,
primary, or special election. The legislative authority of the
municipal corporation shall file with the board of elections at least
ninety days before the day of the election a copy of the ordinance
together with a resolution specifying the date the election is to be
held and directing the board of elections to conduct the election.
The ballot shall be in the following form: "Shall the Ordinance
providing for a___ per cent levy on income for (Brief description of
the purpose of the proposed levy) be passed?

FOR
THE INCOME TAX

AGAINST
THE INCOME TAX

"

In
the event of an affirmative vote, the proceeds of the levy may be
used only for the specified purpose.

(D)
A municipal corporation may, by ordinance or resolution, grant a
credit to residents of the municipal corporation for all or a portion
of the taxes paid to any municipal corporation, in this state or
elsewhere, by the resident or by a pass-through entity owned,
directly or indirectly, by a resident, on the resident's distributive
or proportionate share of the income of the pass-through entity. A
municipal corporation is not required to refund taxes not paid to the
municipal corporation.

(E)
Except as otherwise provided in this chapter, a municipal corporation
that levies an income tax in effect for taxable years beginning
before January 1, 2016, may continue to administer and enforce the
provisions of such tax for all taxable years beginning before January
1, 2016, provided that the provisions of such tax are consistent with
this chapter as it existed prior to March 23, 2015.

(F)
Nothing in this chapter authorizes a municipal corporation to levy a
tax on income, or to administer or collect such a tax or penalties or
interest related to such a tax, contrary to the provisions and
limitations specified in this chapter. No municipal corporation shall
enforce an ordinance or resolution that conflicts with the provisions
of this chapter.

(G)(1)
Division (G) of this section applies to a municipal corporation that,
at the time of entering into a written agreement under division
(G)(2) of this section, shares the same territory as a city, local,
or exempted village school district, to the extent that not more than
thirty per cent of the territory of the municipal corporation is
located outside the school district and a portion of the territory of
the school district that is not located within the municipal
corporation is located 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 (G)(2) of this section.

(2)
The legislative authority of a municipal corporation to which
division (G) of 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 described in division
(G)(1) of this section. Prior to proposing the tax, the legislative
authority shall negotiate and enter into a written agreement with the
board of education of that school district specifying the tax rate;
the percentage or amount of tax revenue to be paid to the school
district or the method of establishing or determining that percentage
or amount, which may be subject to change periodically; the purpose
for which the school district will use the money; the first year the
tax will be levied; the date of the election on the question of the
tax; and the method and schedule by which, and the conditions under
which, the municipal corporation will make payments to the school
district. The tax shall otherwise comply with the provisions and
limitations specified in this chapter.

Sec.
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
at
least sixty per cent
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.

Sec.
718.10.
(A)
This section applies to a group of two or more municipal corporations
that, taken together, share the same territory as a single city,
local, or exempted village school district, to the extent that not
more than five per cent of the territory of the municipal
corporations as a group 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 corporations as a group.

(B)
The legislative authorities of the municipal corporations in a group
of municipal corporations to which this section applies each may
propose to the electors an income tax, to be levied in concert with
income taxes in the other municipal corporations of the group, except
that a legislative authority may not propose to levy the income tax
on the incomes of individuals who do not reside in the municipal
corporation. One of the purposes of such a tax 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. Prior to proposing the taxes, the legislative
authorities shall negotiate and enter into a written agreement with
each other and with the board of education of the school district
specifying the tax rate, the percentage of the tax revenue to be paid
to the school district, 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, and the date of the election on the question of
the tax, all of which shall be the same for each municipal
corporation. The agreement also shall state the purpose for which the
school district will use the money, and specify the method and
schedule by which each 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,
including a day on which all of the municipal corporations are to
have a primary election.

After
the legislative authorities and board of education have entered into
the agreement, each legislative authority shall provide for levying
its tax by ordinance. Each ordinance shall include the provisions
described in division (A) of section 718.04 of the Revised Code and
shall state the rate of the tax, 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, and the first year
the tax will be levied. Each ordinance also shall state that the
question of the income tax will be submitted to the electors of the
municipal corporation on the same date as the submission of questions
of an identical tax to the electors of each of the other municipal
corporations in the group, and that unless the electors of all of the
municipal corporations in the group approve the tax in their
respective municipal corporations, none of the municipal corporations
in the group shall levy the tax. Each 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, each legislative authority shall file certified copies of
the ordinance and resolution with the board of elections.

(C)
For each of the municipal corporations, the board of elections shall
make the necessary arrangements for the submission of the question to
the electors, and shall conduct the election in the same manner as
any other municipal income tax election. For each of the municipal
corporations, 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. The notice shall include a
statement 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, and an explanation that the tax will not be levied unless an
identical tax is approved by the electors of each of the other
municipal corporations in the group. 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 income 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). In order for the income tax to be levied, the voters of
(the other municipal corporations in the group), which are also in
the (name of the school district) school district, must approve an
identical income tax and agree to pay the same percentage of the tax
revenue to the school district.

For
the income tax

Against
the income tax

"

(D)
If the question is approved by
a
majority
at
least sixty per cent
of
the electors and identical taxes are approved by
a
majority
at
least sixty per cent
of
the electors in each of the other municipal corporations in the
group, the municipal corporation shall impose the 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.

Sec.
757.02.
Upon
the filing of a petition as provided by section 757.01 of the Revised
Code, the taxing authority of the municipal corporation shall pass a
resolution providing for the submission of the question of levying a
tax as provided by such section at the next following municipal
election. A copy of such resolution shall be certified by the taxing
authority to the board of elections not less than ninety days before
the general election in any year in which a municipal election is
held, and such board shall submit the question to the electors of the
municipal corporation at the succeeding November election. Section
5705.25 of the Revised Code relating to the arrangements for and the
conduct of such election, publication thereof, and form of ballot
therefor, shall apply to such proposal to the electorate.

If

sixty-five
per cent
a
majority
of
the electors voting on such proposal at the election vote in favor
thereof, sections 5705.25 and 5705.26 of the Revised Code, shall
apply to the certification and levy of such additional tax.

Sec.
3318.06.
(A)
After receipt of the conditional approval of the Ohio facilities
construction commission, the school district board by a majority of
all of its members shall, if it desires to proceed with the project,
declare all of the following by resolution:

(1)
That by issuing bonds in an amount equal to the school district's
portion of the basic project cost the district is unable to provide
adequate classroom facilities without assistance from the state;

(2)
Unless the school district board has resolved to transfer money in
accordance with section 3318.051 of the Revised Code or to apply the
proceeds of a property tax or the proceeds of an income tax, or a
combination of proceeds from such taxes, as authorized under section
3318.052 of the Revised Code, that to qualify for such state
assistance it is necessary to do either of the following:

(a)
Levy a tax outside the ten-mill limitation the proceeds of which
shall be used to pay the cost of maintaining and upgrading the
classroom facilities included in the project. The use of the proceeds
for upgrades is subject to the approval by the commission under
division (E) of section 3318.05 of the Revised Code.

(b)
Earmark for maintenance of classroom facilities from the proceeds of
an existing permanent improvement tax levied under section 5705.21 of
the Revised Code, if such tax can be used for maintenance, an amount
equivalent to the amount of the additional tax otherwise required
under this section and sections 3318.05 and 3318.08 of the Revised
Code.

(3)
That the question of any tax levy specified in a resolution described
in division (A)(2)(a) of this section, if required, shall be
submitted to the electors of the school district at the next general
or primary election, if there be a general or primary election not
less than ninety and not more than one hundred ten days after the day
of the adoption of such resolution or, if not, at a special election
to be held at a time specified in the resolution which shall be not
less than ninety days after the day of the adoption of the resolution
and which shall be in accordance with the requirements of section
3501.01 of the Revised Code.

Such
resolution shall also state that the question of issuing bonds of the
board shall be combined in a single proposal with the question of
such tax levy. More than one election under this section may be held
in any one calendar year. Such resolution shall specify both of the
following:

(a)
That the rate which it is necessary to levy shall be at the rate of
not less than one-half mill for each one dollar of taxable value, and
that such tax shall be levied for a period of twenty-three years;

(b)
That the proceeds of the tax shall be used to pay the cost of
maintaining the classroom facilities included in the project or
upgrading those facilities if approved by the commission.

(B)
A copy of a resolution adopted under division (A) of this section
shall after its passage and not less than ninety days prior to the
date set therein for the election be certified to the county board of
elections.

The
resolution of the school district board, in addition to meeting other
applicable requirements of section 133.18 of the Revised Code, shall
state that the amount of bonds to be issued will be an amount equal
to the school district's portion of the basic project cost, and state
the maximum maturity of the bonds which may be any number of years
not exceeding the term calculated under section 133.20 of the Revised
Code as determined by the board. In estimating the amount of bonds to
be issued, the board shall take into consideration the amount of
moneys then in the bond retirement fund and the amount of moneys to
be collected for and disbursed from the bond retirement fund during
the remainder of the year in which the resolution of necessity is
adopted.

If
the bonds are to be issued in more than one series, the resolution
may state, in addition to the information required to be stated under
division (B)(3) of section 133.18 of the Revised Code, the number of
series, which shall not exceed five, the principal amount of each
series, and the approximate date each series will be issued, and may
provide that no series, or any portion thereof, may be issued before
such date. Upon such a resolution being certified to the county
auditor as required by division (C) of section 133.18 of the Revised
Code, the county auditor, in calculating, advising, and confirming
the estimated average annual property tax levy under that division,
shall also calculate, advise, and confirm by certification the
estimated average property tax levy for each series of bonds to be
issued.

Notice
of the election shall include the fact that the tax levy shall be at
the rate of not less than one-half mill for each one dollar of
taxable value for a period of twenty-three years, and that the
proceeds of the tax shall be used to pay the cost of maintaining or
upgrading the classroom facilities included in the project. The
notice shall also express the rate in dollars for each one hundred
thousand dollars of the county auditor's appraised value and the
county auditor's estimate of the amount the tax levy is estimated to
collect for each tax year it is levied, as certified pursuant to
section 5705.03 of the Revised Code.

If
the bonds are to be issued in more than one series, the board of
education, when filing copies of the resolution with the board of
elections as required by division (D) of section 133.18 of the
Revised Code, may direct the board of elections to include in the
notice of election the principal amount and approximate date of each
series, the maximum number of years over which the principal of each
series may be paid, the estimated additional average property tax
levy for each series, and the first calendar year in which the tax is
expected to be due for each series, in addition to the information
required to be stated in the notice under divisions (E)(3)(a), (b),
(c), (e), and (f) of section 133.18 of the Revised Code.

(C)(1)
Except as otherwise provided in division (C)(2) of this section, the
form of the ballot to be used at such election shall be:

"A

sixty
per cent
majority
affirmative vote is necessary for passage.

Shall
bonds be issued by the ____________ (here insert name of school
district) school district to pay the local share of school
construction under the State of Ohio Classroom Facilities Assistance
Program in the principal amount of $____________ (here insert
principal amount of the bond issue), to be repaid annually over a
maximum period of ____________ (here insert the maximum number of
years over which the principal of the bonds may be paid) years, and
an annual levy of property taxes be made outside the ten-mill
limitation, estimated by the county auditor to average over the
repayment period of the bond issue ____________ mills for each $1 of
taxable value, which amounts to $____________ for each $100,000 of
the county auditor's appraised value to pay the annual debt charges
on the bonds and to pay debt charges on any notes issued in
anticipation of the bonds?"

and,
unless the additional levy

of
taxes is not required pursuant

to
division (C) of section

3318.05
of the Revised Code,

"Shall
an additional levy of taxes be made for a period of twenty-three
years to benefit the ____________ (here insert name of school
district) school district, the proceeds of which shall be used to pay
the cost of maintaining (or upgrading if approved by the commission)
the classroom facilities included in the project, that the county
auditor estimates will collect $_____ annually, at the rate of
__________ (here insert the number of mills, which shall not be less
than one-half mill) mills for each $1 of taxable value, which amounts
to $________ for each $100,000 of the county auditor's appraised
value?

FOR
THE BOND ISSUE AND TAX LEVY

AGAINST
THE BOND ISSUE AND TAX LEVY

"

(2)
If authority is sought to issue bonds in more than one series and the
board of education so elects, the form of the ballot shall be as
prescribed in section 3318.062 of the Revised Code. If the board of
education elects the form of the ballot prescribed in that section,
it shall so state in the resolution adopted under this section.

(D)
If it is necessary for the school district to acquire a site for the
classroom facilities to be acquired pursuant to sections 3318.01 to
3318.20 of the Revised Code, the district board may propose either to
issue bonds of the board or to levy a tax to pay for the acquisition
of such site, and may combine the question of doing so with the
questions specified in division (B) of this section. Bonds issued
under this division for the purpose of acquiring a site are a general
obligation of the school district and are Chapter 133. securities.

The
form of that portion of the ballot to include the question of either
issuing bonds or levying a tax for site acquisition purposes shall be
one of the following:

(1)
"Shall bonds be issued by the ____________ (here insert name of
the school district) school district to pay costs of acquiring a site
for classroom facilities under the State of Ohio Classroom Facilities
Assistance Program in the principal amount of $__________ (here
insert principal amount of the bond issue), to be repaid annually
over a maximum period of __________ (here insert maximum number of
years over which the principal of the bonds may be paid) years, and
an annual levy of property taxes be made outside the ten-mill
limitation, estimated by the county auditor to average over the
repayment period of the bond issue __________ mills for each $1 of
taxable value, which amounts to $__________ for each $100,000 of the
county auditor's appraised value to pay the annual debt charges on
the bonds and to pay debt charges on any notes issued in anticipation
of the bonds?"

(2)
"Shall an additional levy of taxes outside the ten-mill
limitation be made for the benefit of the __________ (here insert
name of the school district) school district for the purpose of
acquiring a site for classroom facilities in the sum of $_________
(here insert annual amount the levy is to produce) estimated by the
county auditor to average ________ mills for each $1 of taxable
value, which amounts to $________ for each $100,000 of the county
auditor's appraised value, for a period of _________ (here insert
number of years the millage is to be imposed) years?"

Where
it is necessary to combine the question of issuing bonds of the
school district and levying a tax as described in division (B) of
this section with the question of issuing bonds of the school
district for acquisition of a site, the question specified in that
division to be voted on shall be "For the Bond Issues and the
Tax Levy" and "Against the Bond Issues and the Tax Levy."

Where
it is necessary to combine the question of issuing bonds of the
school district and levying a tax as described in division (B) of
this section with the question of levying a tax for the acquisition
of a site, the question specified in that division to be voted on
shall be "For the Bond Issue and the Tax Levies" and
"Against the Bond Issue and the Tax Levies."

Where
the school district board chooses to combine the question in division
(B) of this section with any of the additional questions described in
divisions (A) to (D) of section 3318.056 of the Revised Code, the
question specified in division (B) of this section to be voted on
shall be "For the Bond Issues and the Tax Levies" and
"Against the Bond Issues and the Tax Levies."

If
a majority of those voting upon a proposition hereunder which
includes the question of issuing bonds vote in favor thereof, and if
the agreement provided for by section 3318.08 of the Revised Code has
been entered into, the school district board may proceed under
Chapter 133. of the Revised Code, with the issuance of bonds or bond
anticipation notes in accordance with the terms of the agreement.

Sec.
4301.421.
(A)
For the purposes of section 307.696 of the Revised Code, to pay the
expenses of administering the tax, and to pay any or all of the
charge the board of elections makes against the county to hold the
election on the question of levying the tax, or for those purposes
and to provide revenues to the county for permanent improvements, the
board of county commissioners may levy a tax on the sale of beer at a
rate not to exceed sixteen cents per gallon, on the sale of cider at
a rate not to exceed twenty-four cents per gallon, and on the sale of
wine and mixed beverages at a rate not to exceed thirty-two cents per
gallon. The tax shall be imposed on all beer, cider, wine, and mixed
beverages sold for resale at retail in the county, and on all beer,
cider, wine, and mixed beverages sold at retail in the county by the
manufacturer, bottler, importer, or other person upon which the tax
has not been paid. The tax shall not be levied on the sale of wine to
be used for known sacramental purposes. The tax may be levied for any
number of years not exceeding twenty. The tax shall be in addition to
the taxes imposed by sections 4301.42, 4301.43, 4301.432, and 4305.01
of the Revised Code. The tax shall not be considered a cost in any
computation required under rules of the liquor control commission
regulating minimum prices or mark-ups.

Only
one sale of the same article shall be used in computing, reporting,
and paying the amount of tax due.

The
tax shall be levied pursuant to a resolution of the county
commissioners approved by
a
majority
at
least sixty per cent
of
the electors in the county voting on the question of levying the tax,
which 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 election 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 and the certification of the board of
elections shall be certified to the tax commissioner at least sixty
days prior to the date on which the tax is to become effective.

A
resolution under this section may be joined on the ballot as a single
question with a resolution adopted under section 307.697 or 5743.024
of the Revised Code to levy a tax for the same purposes and for the
purpose of paying the expenses of administering the tax. The form of
the ballot in an election held pursuant to this section shall be as
prescribed in section 307.697 of the Revised Code.

(B)
The board of county commissioners of a county in which a tax is
imposed under this section on the effective date of the amendment of
this section by H.B. 59 of the 130th general assembly
,
September 29, 2013,

may levy a tax for the purpose of section 307.673 of the Revised Code
regardless of whether or not the cooperative agreement authorized
under that section has been entered into prior to the day the
resolution adopted under division (B)(1) or (2) of this section is
adopted, for the purpose of reimbursing a county for costs incurred
in the construction of a sports facility pursuant to an agreement
entered into by the county under section 307.696 of the Revised Code,
or for the purpose of paying the costs of capital repairs of and
improvements to a sports facility. The tax shall be levied and
approved in one of the manners prescribed by division (B)(1) or (2)
of this section.

(1)
The tax may be levied pursuant to a resolution adopted by a majority
of the members of the board of county commissioners not later than
September 2, 1995. A board of county commissioners approving a tax
under division (B)(1) of this section may approve a tax under
division (D)(1) of section 307.697 or division (C)(1) of section
5743.024 of the Revised Code at the same time. Subject to the
resolution being submitted to a referendum under sections 305.31 to
305.41 of the Revised Code, the resolution shall take effect
immediately, but the tax levied pursuant to the resolution shall not
be levied prior to the day following the last day that any tax
previously levied pursuant to this division may be levied.

(2)
The tax may be levied pursuant to a resolution adopted by a majority
of the members of the board of county commissioners not later than
September 1, 2015, and approved by
a
majority
at
least sixty per cent
of
the electors of the county voting on the question of levying the tax.
The board of county commissioners shall certify a copy of the
resolution to the board of elections immediately upon adopting a
resolution under division (D)(2) of this section. The election may be
held on the date of a general or special election held not sooner
than ninety days after the date the board certifies its resolution to
the board of elections. The form of the ballot shall be as prescribed
by division (C) of section 307.697 of the Revised Code, except that
the phrase "paying not more than one-half of the costs of
providing a sports facility together with related redevelopment and
economic development projects" shall be replaced by the phrase
"paying the costs of constructing, renovating, improving, or
repairing a sports facility and reimbursing a county for costs
incurred by the county in the construction of a sports facility,"
and the phrase ", beginning __________ (here insert the earliest
date the tax would take effect)" shall be appended after
"years." A board of county commissioners submitting the
question of a tax under division (B)(2) of this section may submit
the question of a tax under division (D)(2) of section 307.697 or
division (C)(2) of section 5743.024 of the Revised Code as a single
question, and the form of the ballot shall include each of the
proposed taxes.

If
approved by
a
majority
at
least sixty per cent
of
electors voting on the question, the tax shall take effect on the day
specified on the ballot, which shall not be earlier than the day
following the last day that any tax previously levied pursuant to
this division may be levied.

The
rate of a tax levied pursuant to division (B)(1) or (2) of this
section shall not exceed the rate specified in division (A) of this
section. A tax levied pursuant to division (B)(1) or (2) of this
section may be levied for any number of years not exceeding twenty.

A
board of county commissioners adopting a resolution under division
(B)(1) or (2) of this section shall certify a copy of the resolution
to the tax commissioner immediately upon adoption of the resolution.

(C)
No tax shall be levied under division (A) of this section on or after
September 23, 2008. This division does not apply to a tax levied
under division (B) of this section, and does not prevent the
collection of any tax levied under this section before September 23,
2008, so long as that tax remains effective.

Sec.
4504.02.
For
the purpose of paying the costs of enforcing and administering the
tax provided for in this section; and for planning, constructing,
improving, maintaining, and repairing public roads, highways, and
streets; maintaining and repairing bridges and viaducts; paying the
county's portion of the costs and expenses of cooperating with the
department of transportation in the planning, improvement, and
construction of state highways; paying the county's portion of the
compensation, damages, cost, and expenses of planning, constructing,
reconstructing, improving, maintaining, and repairing roads; paying
any costs apportioned to the county under section 4907.47 of the
Revised Code; paying debt service charges on notes or bonds of the
county issued for such purposes; paying all or part of the costs and
expenses of municipal corporations in planning, constructing,
reconstructing, improving, maintaining, and repairing highways,
roads, and streets designated as necessary or conducive to the
orderly and efficient flow of traffic within and through the county
pursuant to section 4504.03 of the Revised Code; purchasing,
erecting, and maintaining street and traffic signs and markers;
purchasing, erecting, and maintaining traffic lights and signals; and
to supplement revenue already available for such purposes, any county
by resolution adopted by its board of county commissioners may levy
an annual license tax, in addition to the tax levied by sections
4503.02, 4503.07, and 4503.18 of the Revised Code, upon the operation
of motor vehicles on the public roads or highways. Such tax shall be
at the rate of five dollars per motor vehicle on all motor vehicles
the district of registration of which, as defined in section 4503.10
of the Revised Code, is located in the county levying the tax and
shall be in addition to the taxes at the rates specified in sections
4503.04 and 4503.16 of the Revised Code, subject to reductions in the
manner provided in section 4503.11 of the Revised Code and the
exemptions provided in sections 4503.16, 4503.17, 4503.171, 4503.173,
4503.41, 4503.43, and 4503.46 of the Revised Code.

Prior
to the adoption of any resolution under this section, the board of
county commissioners shall conduct two public hearings thereon, the
second hearing to be not less than three nor more than ten days after
the first. Notice of the date, time, and place of such hearings shall
be given by publication in a newspaper of general circulation in the
county or as provided in section 7.16 of the Revised Code, once a
week on the same day of the week for two consecutive weeks, the
second publication being not less than ten nor more than thirty days
prior to the first hearing.

No
resolution under this section shall become effective sooner than
thirty days following its adoption, and such resolution is subject to
a referendum as provided in sections 305.31 to 305.41 of the Revised
Code, unless such resolution is adopted as an emergency measure
necessary for the immediate preservation of the public peace, health,
or safety, in which case it shall go into immediate effect. Such
emergency measure must receive an affirmative vote of all of the
members of the board of county commissioners, and shall state the
reasons for such necessity. A resolution may direct the board of
elections to submit the question of levying the tax to the electors
of the county at the next primary or general election in the county
occurring not less than seventy-five days after such resolution is
certified to the board; no such resolution shall go into effect
unless approved by
a
majority
at
least sixty per cent
of
those voting upon it.

Sec.
4504.15.
For
the purpose of paying the costs of enforcing and administering the
tax provided for in this section; for the various purposes stated in
section 4504.02 of the Revised Code; and to supplement revenue
already available for those purposes, any county may, by resolution
adopted by its board of county commissioners, levy an annual license
tax, that shall be in addition to the tax levied by sections 4503.02,
4503.07, and 4503.18 of the Revised Code, upon the operation of motor
vehicles upon the public roads and highways. The tax shall be at the
rate of five dollars per motor vehicle on all motor vehicles the
district of registration of which, as defined in section 4503.10 of
the Revised Code, is located in the county levying the tax but is not
located within any municipal corporation levying the tax authorized
by section 4504.17 of the Revised Code, and shall be in addition to
the taxes at the rates specified in sections 4503.04 and 4503.16 of
the Revised Code, subject to reductions in the manner provided in
section 4503.11 of the Revised Code and the exemptions provided in
sections 4503.16, 4503.17, 4503.171, 4503.41, and 4503.43 of the
Revised Code.

Prior
to the adoption of any resolution under this section, the board of
county commissioners shall conduct two public hearings thereon, the
second hearing to be not less than three nor more than ten days after
the first. Notice of the date, time, and place of such hearings shall
be given by publication in a newspaper of general circulation in the
county, or as provided in section 7.16 of the Revised Code, once a
week for two consecutive weeks. The second publication shall be not
less than ten nor more than thirty days prior to the first hearing.

No
resolution under this section shall become effective sooner than
thirty days following its adoption, and such resolution is subject to
a referendum as provided in sections 305.31 to 305.41 of the Revised
Code, unless the resolution is adopted as an emergency measure
necessary for the immediate preservation of the public peace, health,
or safety, in which case it shall go into immediate effect. The
emergency measure must receive an affirmative vote of all of the
members of the board of county commissioners, and shall state the
reasons for the necessity. A resolution may direct the board of
elections to submit the question of levying the tax to the electors
of the county at the next primary or general election occurring not
less than ninety days after the resolution is certified to the board;
no such resolution shall go into effect unless approved by
a
majority
at
least sixty per cent
of
those voting upon it. A county is not required to enact the tax
authorized by section 4504.02 of the Revised Code in order to levy
the tax authorized by this section, but no county may have in effect
the tax authorized by this section if it repeals the tax authorized
by section 4504.02 of the Revised Code after April 1, 1987.

Sec.
4504.21.
(A)
For the purpose of paying the costs and expenses of enforcing and
administering the tax provided for in this section; for planning,
constructing, reconstructing, improving, maintaining, and repairing
roads, bridges, and culverts; for purchasing, erecting, and
maintaining traffic signs, markers, lights, and signals; for paying
debt service charges on obligations issued for those purposes; and to
supplement revenue already available for those purposes, a
transportation improvement district created in accordance with
section 5540.02 of the Revised Code may levy an annual license tax
upon the operation of motor vehicles on the public roads and highways
in the territory of the district. The tax shall be levied in
increments of five dollars and shall not exceed twenty dollars per
motor vehicle on all motor vehicles the owners of which reside in the
district and shall be in addition to all other taxes levied under
this chapter, subject to reduction in the manner provided in division
(B)(2) of section 4503.11 of the Revised Code. The tax may be levied
in all or part of the territory of the district.

(B)
The board of trustees of a transportation improvement district
proposing to levy a motor vehicle license tax under this section
shall put the question of the tax to the electors of the district or
of that part of the district in which the tax would be levied. The
election shall be held on the date of a primary or general election
held not less than ninety days after the board of trustees certifies
to the county board of elections its resolution proposing the tax.
The resolution shall specify the rate of the tax. The board of
elections shall submit the question of the tax to the electors at the
primary or general election. The secretary of state shall prescribe
the form of the ballot for the election. If approved by
a
majority
at
least sixty per cent
of
the electors voting on the question of the tax, the board of trustees
shall levy the tax as provided in the resolution.

(C)
A transportation improvement district license tax levied under this
section shall continue in effect until repealed, or until the
dissolution of the transportation improvement district that levied
it.

(D)
Money received by the registrar of motor vehicles pursuant to section
4504.09 of the Revised Code that consists of the taxes levied under
this section shall be deposited in the local motor vehicle license
tax fund created by section 4501.031 of the Revised Code and
distributed to the transportation improvement district levying such
tax. The registrar may assign to the transportation improvement
district a unique code to facilitate the distribution of such money,
which may be the same unique code assigned to a county under section
4501.03 of the Revised Code.

Sec.
5705.17.
(A)
As used in this section, "voted tax" means a tax levy
authorized under any section of the Revised Code that is in excess of
the ten-mill limitation and subject to approval by electors.

(B)
Notwithstanding any other section of the Revised Code to the
contrary:

(1)
No voted tax shall be levied unless approved by not less than sixty
per cent of electors of the taxing unit proposing the levy, and, as
used in any such context in the Revised Code, a "majority"
of such electors means sixty per cent of such electors.

(2)
If additional territory would be added to the territory of the taxing
unit that would extend a voted tax to that territory, that territory
shall not be added unless the question to add that territory is
approved by sixty per cent of electors of the taxing unit or the
portion of the taxing unit required by law to approve the expansion.

Sec.
5739.021.
(A)
For the purpose of providing additional general revenues for the
county, supporting criminal and administrative justice services in
the county, funding a regional transportation improvement project
under section 5595.06 of the Revised Code, or any combination of the
foregoing, and to pay the expenses of administering such levy, any
county may levy a tax at the rate of not more than one per cent upon
every retail sale made in the county, except sales of watercraft and
outboard motors required to be titled pursuant to Chapter 1548. of
the Revised Code and sales of motor vehicles, and may increase the
rate of an existing tax to not more than one per cent. The rate of
any tax levied pursuant to this section shall be a multiple of
one-twentieth of one per cent. The rate levied under this section in
any county other than a county that adopted a charter under Article
X, Section 3, Ohio Constitution, may exceed one per cent, but may not
exceed one and one-half per cent minus the amount by which the rate
levied under section 5739.023 of the Revised Code by the county
transit authority exceeds one per cent.

The
tax shall be levied and the rate increased pursuant to a resolution
of the board of county commissioners. The resolution shall state the
purpose for which the tax is to be levied and the number of years for
which the tax is to be levied, or that it is for a continuing period
of time. If the tax is to be levied for the purpose of providing
additional general revenues and for the purpose of supporting
criminal and administrative justice services, the resolution shall
state the rate or amount of the tax to be apportioned to each such
purpose. The rate or amount may be different for each year the tax is
to be levied, but the rates or amounts actually apportioned each year
shall not be different from that stated in the resolution for that
year. Any amount by which the rate of the tax exceeds one per cent
shall be apportioned exclusively for the construction, operation,
acquisition, equipping, or repair of a detention facility in the
county.

If
the resolution is adopted as an emergency measure necessary for the
immediate preservation of the public peace, health, or safety, it
must receive an affirmative vote of all of the members of the board
of county commissioners and shall state the reasons for such
necessity. The board shall deliver a certified copy of the resolution
to the tax commissioner, not later than the sixty-fifth day prior to
the date on which the tax is to become effective, which shall be the
first day of the calendar quarter. A resolution proposing to levy a
tax at a rate that would cause the rate levied under this section to
exceed one per cent may not be adopted as an emergency measure.

Prior
to the adoption of any resolution under this section, the board of
county commissioners shall conduct two public hearings on the
resolution, the second hearing to be not less than three nor more
than ten days after the first. Notice of the date, time, and place of
the hearings shall be given by publication in a newspaper of general
circulation in the county, or as provided in section 7.16 of the
Revised Code, once a week on the same day of the week for two
consecutive weeks, the second publication being not less than ten nor
more than thirty days prior to the first hearing.

Except
as provided in division (B)(1) or (3) of this section, the resolution
shall be subject to a referendum as provided in sections 305.31 to
305.41 of the Revised Code.

If
a petition for a referendum is filed, the county auditor with whom
the petition was filed shall, within five days, notify the board of
county commissioners and the tax commissioner of the filing of the
petition by certified mail. If the board of elections with which the
petition was filed declares the petition invalid, the board of
elections, within five days, shall notify the board of county
commissioners and the tax commissioner of that declaration by
certified mail. If the petition is declared to be invalid, the
effective date of the tax or increased rate of tax levied by this
section shall be the first day of a calendar quarter following the
expiration of sixty-five days from the date the commissioner receives
notice from the board of elections that the petition is invalid.

(B)(1)
A resolution that is not adopted as an emergency measure may direct
the board of elections to submit the question of levying the tax or
increasing the rate of tax to the electors of the county at a special
election held on the date specified by the board of county
commissioners in the resolution, provided that the election occurs
not less than ninety days after a certified copy of such resolution
is transmitted to the board of elections and the election is not held
in August of any year. A resolution proposing to levy a tax at a rate
that would cause the rate levied under this section to exceed one per
cent may not go into effect unless the question is submitted to
electors under this division. Upon transmission of the resolution to
the board of elections, the board of county commissioners shall
notify the tax commissioner in writing of the levy question to be
submitted to the electors. No resolution adopted under this division
shall go into effect unless approved by
a
majority
at
least sixty per cent
of
those voting upon it, and, except as provided in division (B)(3) of
this section, shall become effective on the first day of a calendar
quarter following the expiration of sixty-five days from the date the
tax commissioner receives notice from the board of elections of the
affirmative vote.

(2)
A resolution that is adopted as an emergency measure shall go into
effect as provided in division (A) of this section, but may direct
the board of elections to submit the question of repealing the tax or
increase in the rate of the tax to the electors of the county at the
next general election in the county occurring not less than ninety
days after a certified copy of the resolution is transmitted to the
board of elections. Upon transmission of the resolution to the board
of elections, the board of county commissioners shall notify the tax
commissioner in writing of the levy question to be submitted to the
electors. The ballot question shall be the same as that prescribed in
section 5739.022 of the Revised Code. The board of elections shall
notify the board of county commissioners and the tax commissioner of
the result of the election immediately after the result has been
declared. If a majority of the qualified electors voting on the
question of repealing the tax or increase in the rate of the tax vote
for repeal of the tax or repeal of the increase, the board of county
commissioners, on the first day of a calendar quarter following the
expiration of sixty-five days after the date the board and tax
commissioner receive notice of the result of the election, shall, in
the case of a repeal of the tax, cease to levy the tax, or, in the
case of a repeal of an increase in the rate of the tax, cease to levy
the increased rate and levy the tax at the rate at which it was
imposed immediately prior to the increase in rate.

(3)
If a vendor makes a sale in this state by printed catalog and the
consumer computed the tax on the sale based on local rates published
in the catalog, any tax levied or repealed or rate changed under this
section shall not apply to such a sale until the first day of a
calendar quarter following the expiration of one hundred twenty days
from the date of notice by the tax commissioner pursuant to division
(H) of this section.

(C)
If a resolution is rejected at a referendum or if a resolution
adopted after January 1, 1982, as an emergency measure is repealed by
the electors pursuant to division (B)(2) of this section or section
5739.022 of the Revised Code, then for one year after the date of the
election at which the resolution was rejected or repealed the board
of county commissioners may not adopt any resolution authorized by
this section as an emergency measure.

(D)
The board of county commissioners, at any time while a tax levied
under this section is in effect, may by resolution reduce the rate at
which the tax is levied to a lower rate authorized by this section.
Any reduction in the rate at which the tax is levied shall be made
effective on the first day of a calendar quarter next following the
sixty-fifth day after a certified copy of the resolution is delivered
to the tax commissioner.

(E)
The tax on every retail sale subject to a tax levied pursuant to this
section shall be in addition to the tax levied by section 5739.02 of
the Revised Code and any tax levied pursuant to section 5739.023 or
5739.026 of the Revised Code.

A
county that levies a tax pursuant to this section shall levy a tax at
the same rate pursuant to section 5741.021 of the Revised Code.

The
additional tax levied by the county shall be collected pursuant to
section 5739.025 of the Revised Code. If the additional tax or some
portion thereof is levied for the purpose of criminal and
administrative justice services or specifically for the purpose of
constructing, operating, acquiring, equipping, or repairing a
detention facility, the revenue from the tax, or the amount or rate
apportioned to that purpose, shall be credited to one or more special
funds created in the county treasury for receipt of that revenue.

Any
tax levied pursuant to this section is subject to the exemptions
provided in section 5739.02 of the Revised Code and in addition shall
not be applicable to sales not within the taxing power of a county
under the Constitution of the United States or the Ohio Constitution.

(F)
For purposes of this section, a copy of a resolution is "certified"
when it contains a written statement attesting that the copy is a
true and exact reproduction of the original resolution.

(G)
If a board of commissioners intends to adopt a resolution to levy a
tax in whole or in part for the purpose of criminal and
administrative justice services, the board shall prepare and make
available at the first public hearing at which the resolution is
considered a statement containing the following information:

(1)
For each of the two preceding fiscal years, the amount of
expenditures made by the county from the county general fund for the
purpose of criminal and administrative justice services;

(2)
For the fiscal year in which the resolution is adopted, the board's
estimate of the amount of expenditures to be made by the county from
the county general fund for the purpose of criminal and
administrative justice services;

(3)
For each of the two fiscal years after the fiscal year in which the
resolution is adopted, the board's preliminary plan for expenditures
to be made from the county general fund for the purpose of criminal
and administrative justice services, both under the assumption that
the tax will be imposed for that purpose and under the assumption
that the tax would not be imposed for that purpose, and for
expenditures to be made from the special fund created under division
(E) of this section under the assumption that the tax will be imposed
for that purpose.

The
board shall prepare the statement and the preliminary plan using the
best information available to the board at the time the statement is
prepared. Neither the statement nor the preliminary plan shall be
used as a basis to challenge the validity of the tax in any court of
competent jurisdiction, nor shall the statement or preliminary plan
limit the authority of the board to appropriate, pursuant to section
5705.38 of the Revised Code, an amount different from that specified
in the preliminary plan.

(H)
Upon receipt from a board of county commissioners of a certified copy
of a resolution required by division (A) or (D) of this section, or
from the board of elections of a notice of the results of an election
required by division (A) or (B)(1) or (2) of this section, the tax
commissioner shall provide notice of a tax rate change in a manner
that is reasonably accessible to all affected vendors. The
commissioner shall provide this notice at least sixty days prior to
the effective date of the rate change. The commissioner, by rule, may
establish the method by which notice will be provided.

(I)
As used in this section:

(1)
"Criminal and administrative justice services" means the
exercise by the county sheriff of all powers and duties vested in
that office by law; the exercise by the county prosecuting attorney
of all powers and duties vested in that office by law; the exercise
by any court in the county of all powers and duties vested in that
court; the exercise by the clerk of the court of common pleas, any
clerk of a municipal court having jurisdiction throughout the county,
or the clerk of any county court of all powers and duties vested in
the clerk by law except, in the case of the clerk of the court of
common pleas, the titling of motor vehicles or watercraft pursuant to
Chapter 1548. or 4505. of the Revised Code; the exercise by the
county coroner of all powers and duties vested in that office by law;
making payments to any other public agency or a private, nonprofit
agency, the purposes of which in the county include the diversion,
adjudication, detention, or rehabilitation of criminals or juvenile
offenders; the operation and maintenance of any detention facility;
and the construction, acquisition, equipping, or repair of such a
detention facility.

(2)
"Detention facility" has the same meaning as in section
2921.01 of the Revised Code.

(3)
"Construction, operation, acquisition, equipping, or repair"
of a detention facility includes the payment of any debt charges
incurred in the issuance of securities pursuant to Chapter 133. of
the Revised Code for the purpose of constructing, acquiring,
equipping, or repairing such a facility.

Sec.
5739.026.
(A)
A board of county commissioners may levy a tax on every retail sale
in the county, except sales of watercraft and outboard motors
required to be titled pursuant to Chapter 1548. of the Revised Code
and sales of motor vehicles, at a rate of not more than one-half of
one per cent and may increase the rate of an existing tax to not more
than one-half of one per cent to pay the expenses of administering
the tax and, except as provided in division (A)(6) of this section,
for any one or more of the following purposes provided that the
aggregate levy for all such purposes does not exceed one-half of one
per cent:

(1)
To provide additional revenues for the payment of bonds or notes
issued in anticipation of bonds issued by a convention facilities
authority established by the board of county commissioners under
Chapter 351. of the Revised Code and to provide additional operating
revenues for the convention facilities authority;

(2)
To provide additional revenues for a transit authority operating in
the county;

(3)
To provide additional revenue for the county's general fund;

(4)
To provide additional revenue for permanent improvements to be
distributed by the community improvements board in accordance with
section 307.283 and to pay principal, interest, and premium on bonds
issued under section 307.284 of the Revised Code;

(5)
To provide additional revenue for the acquisition, construction,
equipping, or repair of any specific permanent improvement or any
class or group of permanent improvements, which improvement or class
or group of improvements shall be enumerated in the resolution
required by division (D) of this section, and to pay principal,
interest, premium, and other costs associated with the issuance of
bonds or notes in anticipation of bonds issued pursuant to Chapter
133. of the Revised Code for the acquisition, construction,
equipping, or repair of the specific permanent improvement or class
or group of permanent improvements;

(6)
To provide revenue for the implementation and operation of a 9-1-1
system in the county. If the tax is levied or the rate increased
exclusively for such purpose, the tax shall not be levied or the rate
increased for more than five years. At the end of the last year the
tax is levied or the rate increased, any balance remaining in the
special fund established for such purpose shall remain in that fund
and be used exclusively for such purpose until the fund is completely
expended, and, notwithstanding section 5705.16 of the Revised Code,
the board of county commissioners shall not petition for the transfer
of money from such special fund, and the tax commissioner shall not
approve such a petition.

If
the tax is levied or the rate increased for such purpose for more
than five years, the board of county commissioners also shall levy
the tax or increase the rate of the tax for one or more of the
purposes described in divisions (A)(1) to (5) of this section and
shall prescribe the method for allocating the revenues from the tax
each year in the manner required by division (C) of this section.

(7)
To provide additional revenue for the operation or maintenance of a
detention facility, as that term is defined under division (F) of
section 2921.01 of the Revised Code;

(8)
To provide revenue to finance the construction or renovation of a
sports facility, but only if the tax is levied for that purpose in
the manner prescribed by section 5739.028 of the Revised Code.

As
used in division (A)(8) of this section:

(a)
"Sports facility" means a facility intended to house major
league professional athletic teams.

(b)
"Constructing" or "construction" includes
providing fixtures, furnishings, and equipment.

(9)
To provide additional revenue for the acquisition of agricultural
easements, as defined in section 5301.67 of the Revised Code; to pay
principal, interest, and premium on bonds issued under section 133.60
of the Revised Code; and for the supervision and enforcement of
agricultural easements held by the county;

(10)
To provide revenue for the provision of ambulance, paramedic, or
other emergency medical services;

(11)
To provide revenue for the operation of a lake facilities authority
and the remediation of an impacted watershed by a lake facilities
authority, as provided in Chapter 353. of the Revised Code;

(12)
To provide additional revenue for a regional transportation
improvement project under section 5595.06 of the Revised Code.

Pursuant
to section 755.171 of the Revised Code, a board of county
commissioners may pledge and contribute revenue from a tax levied for
the purpose of division (A)(5) of this section to the payment of debt
charges on bonds issued under section 755.17 of the Revised Code.

The
rate of tax shall be a multiple of one-twentieth of one per cent,
unless a portion of the rate of an existing tax levied under section
5739.023 of the Revised Code has been reduced, and the rate of tax
levied under this section has been increased, pursuant to section
5739.028 of the Revised Code, in which case the aggregate of the
rates of tax levied under this section and section 5739.023 of the
Revised Code shall be a multiple of one-twentieth of one per cent.

The
tax shall be levied and the rate increased pursuant to a resolution
adopted by a majority of the members of the board. The board shall
deliver a certified copy of the resolution to the tax commissioner,
not later than the sixty-fifth day prior to the date on which the tax
is to become effective, which shall be the first day of a calendar
quarter.

Prior
to the adoption of any resolution to levy the tax or to increase the
rate of tax exclusively for the purpose set forth in division (A)(3)
of this section, the board of county commissioners shall conduct two
public hearings on the resolution, the second hearing to be no fewer
than three nor more than ten days after the first. Notice of the
date, time, and place of the hearings shall be given by publication
in a newspaper of general circulation in the county, or as provided
in section 7.16 of the Revised Code, once a week on the same day of
the week for two consecutive weeks. The second publication shall be
no fewer than ten nor more than thirty days prior to the first
hearing. Except as provided in division (E) of this section, the
resolution shall be subject to a referendum as provided in sections
305.31 to 305.41 of the Revised Code. If the resolution is adopted as
an emergency measure necessary for the immediate preservation of the
public peace, health, or safety, it must receive an affirmative vote
of all of the members of the board of county commissioners and shall
state the reasons for the necessity.

If
the tax is for more than one of the purposes set forth in divisions
(A)(1) to (7), (9), (10), and (12) of this section, or is exclusively
for one of the purposes set forth in division (A)(1), (2), (4), (5),
(6), (7), (9), (10), or (12) of this section, the resolution shall
not go into effect unless it is approved by
a
majority
at
least sixty per cent
of
the electors voting on the question of the tax.

(B)
The board of county commissioners shall adopt a resolution under
section 351.02 of the Revised Code creating the convention facilities
authority, or under section 307.283 of the Revised Code creating the
community improvements board, before adopting a resolution levying a
tax for the purpose of a convention facilities authority under
division (A)(1) of this section or for the purpose of a community
improvements board under division (A)(4) of this section.

(C)(1)
If the tax is to be used for more than one of the purposes set forth
in divisions (A)(1) to (7), (9), (10), and (12) of this section, the
board of county commissioners shall establish the method that will be
used to determine the amount or proportion of the tax revenue
received by the county during each year that will be distributed for
each of those purposes, including, if applicable, provisions
governing the reallocation of a convention facilities authority's
allocation if the authority is dissolved while the tax is in effect.
The allocation method may provide that different proportions or
amounts of the tax shall be distributed among the purposes in
different years, but it shall clearly describe the method that will
be used for each year. Except as otherwise provided in division
(C)(2) of this section, the allocation method established by the
board is not subject to amendment during the life of the tax.

(2)
Subsequent to holding a public hearing on the proposed amendment, the
board of county commissioners may amend the allocation method
established under division (C)(1) of this section for any year, if
the amendment is approved by the governing board of each entity whose
allocation for the year would be reduced by the proposed amendment.
In the case of a tax that is levied for a continuing period of time,
the board may not so amend the allocation method for any year before
the sixth year that the tax is in effect.

(a)
If the additional revenues provided to the convention facilities
authority are pledged by the authority for the payment of convention
facilities authority revenue bonds for as long as such bonds are
outstanding, no reduction of the authority's allocation of the tax
shall be made for any year except to the extent that the reduced
authority allocation, when combined with the authority's other
revenues pledged for that purpose, is sufficient to meet the debt
service requirements for that year on such bonds.

(b)
If the additional revenues provided to the county are pledged by the
county for the payment of bonds or notes described in division (A)(4)
or (5) of this section, for as long as such bonds or notes are
outstanding, no reduction of the county's or the community
improvements board's allocation of the tax shall be made for any
year, except to the extent that the reduced county or community
improvements board allocation is sufficient to meet the debt service
requirements for that year on such bonds or notes.

(c)
If the additional revenues provided to the transit authority are
pledged by the authority for the payment of revenue bonds issued
under section 306.37 of the Revised Code, for as long as such bonds
are outstanding, no reduction of the authority's allocation of tax
shall be made for any year, except to the extent that the authority's
reduced allocation, when combined with the authority's other revenues
pledged for that purpose, is sufficient to meet the debt service
requirements for that year on such bonds.

(d)
If the additional revenues provided to the county are pledged by the
county for the payment of bonds or notes issued under section 133.60
of the Revised Code, for so long as the bonds or notes are
outstanding, no reduction of the county's allocation of the tax shall
be made for any year, except to the extent that the reduced county
allocation is sufficient to meet the debt service requirements for
that year on the bonds or notes.

(D)(1)
The resolution levying the tax or increasing the rate of tax shall
state the rate of the tax or the rate of the increase; the purpose or
purposes for which it is to be levied; the number of years for which
it is to be levied or that it is for a continuing period of time; the
allocation method required by division (C) of this section; and if
required to be submitted to the electors of the county under division
(A) of this section, the date of the election at which the proposal
shall be submitted to the electors of the county, which shall be not
less than ninety days after the certification of a copy of the
resolution to the board of elections and, if the tax is to be levied
exclusively for the purpose set forth in division (A)(3) of this
section, shall not occur in August of any year. Upon certification of
the resolution to the board of elections, the board of county
commissioners shall notify the tax commissioner in writing of the
levy question to be submitted to the electors. If approved by
a
majority
at
least sixty per cent
of
the electors, the tax shall become effective on the first day of a
calendar quarter next following the sixty-fifth day following the
date the board of county commissioners and tax commissioner receive
from the board of elections the certification of the results of the
election, except as provided in division (E) of this section.

(2)(a)
A resolution specifying that the tax is to be used exclusively for
the purpose set forth in division (A)(3) of this section that is not
adopted as an emergency measure may direct the board of elections to
submit the question of levying the tax or increasing the rate of the
tax to the electors of the county at a special election held on the
date specified by the board of county commissioners in the
resolution, provided that the election occurs not less than ninety
days after the resolution is certified to the board of elections and
the election is not held in August of any year. Upon certification of
the resolution to the board of elections, the board of county
commissioners shall notify the tax commissioner in writing of the
levy question to be submitted to the electors. No resolution adopted
under division (D)(2)(a) of this section shall go into effect unless
approved by a majority of those voting upon it and, except as
provided in division (E) of this section, not until the first day of
a calendar quarter following the expiration of sixty-five days from
the date the tax commissioner receives notice from the board of
elections of the affirmative vote.

(b)
A resolution specifying that the tax is to be used exclusively for
the purpose set forth in division (A)(3) of this section that is
adopted as an emergency measure shall become effective as provided in
division (A) of this section, but may direct the board of elections
to submit the question of repealing the tax or increase in the rate
of the tax to the electors of the county at the next general election
in the county occurring not less than ninety days after the
resolution is certified to the board of elections. Upon certification
of the resolution to the board of elections, the board of county
commissioners shall notify the tax commissioner in writing of the
levy question to be submitted to the electors. The ballot question
shall be the same as that prescribed in section 5739.022 of the
Revised Code. The board of elections shall notify the board of county
commissioners and the tax commissioner of the result of the election
immediately after the result has been declared. If a majority of the
qualified electors voting on the question of repealing the tax or
increase in the rate of the tax vote for repeal of the tax or repeal
of the increase, the board of county commissioners, on the first day
of a calendar quarter following the expiration of sixty-five days
after the date the board and tax commissioner received notice of the
result of the election, shall, in the case of a repeal of the tax,
cease to levy the tax, or, in the case of a repeal of an increase in
the rate of the tax, cease to levy the increased rate and levy the
tax at the rate at which it was imposed immediately prior to the
increase in rate.

(c)
A board of county commissioners, by resolution, may reduce the rate
of a tax levied exclusively for the purpose set forth in division
(A)(3) of this section to a lower rate authorized by this section.
Any such reduction shall be made effective on the first day of the
calendar quarter next following the sixty-fifth day after the tax
commissioner receives a certified copy of the resolution from the
board.

(E)
If a vendor makes a sale in this state by printed catalog and the
consumer computed the tax on the sale based on local rates published
in the catalog, any tax levied or repealed or rate changed under this
section shall not apply to such a sale until the first day of a
calendar quarter following the expiration of one hundred twenty days
from the date of notice by the tax commissioner pursuant to division
(G) of this section.

(F)
The tax levied pursuant to this section shall be in addition to the
tax levied by section 5739.02 of the Revised Code and any tax levied
pursuant to section 5739.021 or 5739.023 of the Revised Code.

A
county that levies a tax pursuant to this section shall levy a tax at
the same rate pursuant to section 5741.023 of the Revised Code.

The
additional tax levied by the county shall be collected pursuant to
section 5739.025 of the Revised Code.

Any
tax levied pursuant to this section is subject to the exemptions
provided in section 5739.02 of the Revised Code and in addition shall
not be applicable to sales not within the taxing power of a county
under the Constitution of the United States or the Ohio Constitution.

(G)
Upon receipt from a board of county commissioners of a certified copy
of a resolution required by division (A) of this section, or from the
board of elections a notice of the results of an election required by
division (D)(1), (2)(a), (b), or (c) of this section, the tax
commissioner shall provide notice of a tax rate change in a manner
that is reasonably accessible to all affected vendors. The
commissioner shall provide this notice at least sixty days prior to
the effective date of the rate change. The commissioner, by rule, may
establish the method by which notice will be provided.

Sec.
5739.09.
(A)(1)
A board of county commissioners may, by resolution adopted by a
majority of the members of the board, levy an excise tax not to
exceed three per cent on transactions by which lodging by a hotel is
or is to be furnished to transient guests. The board shall establish
all regulations necessary to provide for the administration and
allocation of the tax. The regulations may prescribe the time for
payment of the tax, and may provide for the imposition of a penalty
or interest, or both, for late payments, provided that the penalty
does not exceed ten per cent of the amount of tax due, and the rate
at which interest accrues does not exceed the rate per annum
prescribed pursuant to section 5703.47 of the Revised Code. Except as
otherwise provided in this section, the regulations shall provide,
after deducting the real and actual costs of administering the tax,
for the return to each municipal corporation or township that does
not levy an excise tax on the transactions, a uniform percentage of
the tax collected in the municipal corporation or in the
unincorporated portion of the township from each transaction, not to
exceed thirty-three and one-third per cent. Except as provided in
this section, the remainder of the revenue arising from the tax shall
be deposited in a separate fund and shall be spent either (a) to make
contributions to the convention and visitors' bureau operating within
the county, including a pledge and contribution of any portion of the
remainder pursuant to an agreement authorized by section 307.678 or
307.695 of the Revised Code or (b) to pay, if authorized in the
regulations, for public safety services in a resort area designated
under section 5739.101 of the Revised Code.

(2)
If the board of county commissioners of an eligible county as defined
in section 307.678 or 307.695 of the Revised Code adopts a resolution
amending a resolution levying a tax under division (A) of this
section to provide that revenue from the tax shall be used by the
board as described in either division (D) of section 307.678 or
division (H) of section 307.695 of the Revised Code, the remainder of
the revenue shall be used as described in the resolution making that
amendment.

(3)
Except as provided in division (B), (C), (D), (E), (F), (G), (H),
(I), (J), (K), or (Q) of this section, on and after May 10, 1994, a
board of county commissioners may not levy an excise tax pursuant to
division (A) of this section in any municipal corporation or township
located wholly or partly within the county that has in effect an
ordinance or resolution levying an excise tax pursuant to division
(B) of section 5739.08 of the Revised Code.

(4)
The board of a county that has levied a tax under division (M) of
this section may, by resolution adopted within ninety days after July
15, 1985, by a majority of the members of the board, amend the
resolution levying a tax under division (A) of this section to
provide for a portion of that tax to be pledged and contributed in
accordance with an agreement entered into under section 307.695 of
the Revised Code. A tax, any revenue from which is pledged pursuant
to such an agreement, shall remain in effect at the rate at which it
is imposed for the duration of the period for which the revenue from
the tax has been so pledged.

(5)
The board of county commissioners of an eligible county as defined in
section 307.695 of the Revised Code may, by resolution adopted by a
majority of the members of the board, amend a resolution levying a
tax under division (A) of this section to provide that the revenue
from the tax shall be used by the board as described in division (H)
of section 307.695 of the Revised Code, in which case the tax shall
remain in effect at the rate at which it was imposed for the duration
of any agreement entered into by the board under section 307.695 of
the Revised Code, the duration during which any securities issued by
the board under that section are outstanding, or the duration of the
period during which the board owns a project as defined in section
307.695 of the Revised Code, whichever duration is longest.

(6)
The board of county commissioners of an eligible county as defined in
section 307.678 of the Revised Code may, by resolution, amend a
resolution levying a tax under division (A) of this section to
provide that revenue from the tax, not to exceed five hundred
thousand dollars each year, may be used as described in division (E)
of section 307.678 of the Revised Code.

(7)
Notwithstanding division (A) of this section, the board of county
commissioners of a county described in division (H)(1) of this
section may, by resolution, amend a resolution levying a tax under
division (A) of this section to provide that all or a portion of the
revenue from the tax, including any revenue otherwise required to be
returned to townships or municipal corporations under that division,
may be used or pledged for the payment of debt service on securities
issued to pay the costs of constructing, operating, and maintaining
sports facilities described in division (H)(2) of this section.

(8)
The board of county commissioners of a county described in division
(I) of this section may, by resolution, amend a resolution levying a
tax under division (A) of this section to provide that all or a
portion of the revenue from the tax may be used for the purposes
described in section 307.679 of the Revised Code.

(B)
A board of county commissioners that levies an excise tax under
division (A) of this section on June 30, 1997, at a rate of three per
cent, and that has pledged revenue from the tax to an agreement
entered into under section 307.695 of the Revised Code or, in the
case of the board of county commissioners of an eligible county as
defined in section 307.695 of the Revised Code, has amended a
resolution levying a tax under division (M) of this section to
provide that proceeds from the tax shall be used by the board as
described in division (H) of section 307.695 of the Revised Code,
may, at any time by a resolution adopted by a majority of the members
of the board, amend the resolution levying a tax under division (A)
of this section to provide for an increase in the rate of that tax up
to seven per cent on each transaction; to provide that revenue from
the increase in the rate shall be used as described in division (H)
of section 307.695 of the Revised Code or be spent solely to make
contributions to the convention and visitors' bureau operating within
the county to be used specifically for promotion, advertising, and
marketing of the region in which the county is located; and to
provide that the rate in excess of the three per cent levied under
division (A) of this section shall remain in effect at the rate at
which it is imposed for the duration of the period during which any
agreement is in effect that was entered into under section 307.695 of
the Revised Code by the board of county commissioners levying a tax
under division (A) of this section, the duration of the period during
which any securities issued by the board under division (I) of
section 307.695 of the Revised Code are outstanding, or the duration
of the period during which the board owns a project as defined in
section 307.695 of the Revised Code, whichever duration is longest.
The amendment also shall provide that no portion of that revenue need
be returned to townships or municipal corporations as would otherwise
be required under division (A) of this section.

(C)(1)
As used in division (C) of this section, "cost" and
"facility" have the same meanings as in section 351.01 of
the Revised Code, and "convention center" has the same
meaning as in section 307.695 of the Revised Code.

(2)
A board of county commissioners that levies a tax under division (A)
of this section on March 18, 1999, at a rate of three per cent may,
by resolution adopted not later than forty-five days after March 18,
1999, amend the resolution levying the tax to provide for all of the
following:

(a)
That the rate of the tax shall be increased by not more than an
additional four per cent on each transaction;

(b)
That all of the revenue from the increase in the rate shall be
pledged and contributed to a convention facilities authority
established by the board of county commissioners under Chapter 351.
of the Revised Code on or before November 15, 1998, and used to pay
costs of constructing, maintaining, operating, and promoting a
facility in the county, including paying bonds, or notes issued in
anticipation of bonds, as provided by that chapter;

(c)
That no portion of the revenue arising from the increase in rate need
be returned to municipal corporations or townships as otherwise
required under division (A) of this section;

(d)
That the increase in rate shall not be subject to diminution by
initiative or referendum or by law while any bonds, or notes in
anticipation of bonds, issued by the authority under Chapter 351. of
the Revised Code to which the revenue is pledged, remain outstanding
in accordance with their terms, unless provision is made by law or by
the board of county commissioners for an adequate substitute therefor
that is satisfactory to the trustee if a trust agreement secures the
bonds.

(3)
Division (C) of this section does not apply to the board of county
commissioners of any county in which a convention center or facility
exists or is being constructed on November 15, 1998, or of any county
in which a convention facilities authority levies a tax pursuant to
section 351.021 of the Revised Code on that date.

(D)(1)
As used in division (D) of this section, "cost" has the
same meaning as in section 351.01 of the Revised Code, and
"convention center" has the same meaning as in section
307.695 of the Revised Code.

(2)
A board of county commissioners that levies a tax under division (A)
of this section on June 30, 2002, at a rate of three per cent may, by
resolution adopted not later than September 30, 2002, amend the
resolution levying the tax to provide for all of the following:

(a)
That the rate of the tax shall be increased by not more than an
additional three and one-half per cent on each transaction;

(b)
That all of the revenue from the increase in rate shall be pledged
and contributed to a convention facilities authority established by
the board of county commissioners under Chapter 351. of the Revised
Code on or before May 15, 2002, and be used to pay costs of
constructing, expanding, maintaining, operating, or promoting a
convention center in the county, including paying bonds, or notes
issued in anticipation of bonds, as provided by that chapter;

(c)
That no portion of the revenue arising from the increase in rate need
be returned to municipal corporations or townships as otherwise
required under division (A) of this section;

(d)
That the increase in rate shall not be subject to diminution by
initiative or referendum or by law while any bonds, or notes in
anticipation of bonds, issued by the authority under Chapter 351. of
the Revised Code to which the revenue is pledged, remain outstanding
in accordance with their terms, unless provision is made by law or by
the board of county commissioners for an adequate substitute therefor
that is satisfactory to the trustee if a trust agreement secures the
bonds.

(3)
Any board of county commissioners that, pursuant to division (D)(2)
of this section, has amended a resolution levying the tax authorized
by division (A) of this section may further amend the resolution to
provide that the revenue referred to in division (D)(2)(b) of this
section shall be pledged and contributed both to a convention
facilities authority to pay the costs of constructing, expanding,
maintaining, or operating one or more convention centers in the
county, including paying bonds, or notes issued in anticipation of
bonds, as provided in Chapter 351. of the Revised Code, and to a
convention and visitors' bureau to pay the costs of promoting one or
more convention centers in the county.

(E)(1)
As used in division (E) of this section:

(a)
"Port authority" means a port authority created under
Chapter 4582. of the Revised Code.

(b)
"Port authority military-use facility" means port authority
facilities on which or adjacent to which is located an installation
of the armed forces of the United States, a reserve component
thereof, or the national guard and at least part of which is made
available for use, for consideration, by the armed forces of the
United States, a reserve component thereof, or the national guard.

(2)
For the purpose of contributing revenue to pay operating expenses of
a port authority that operates a port authority military-use
facility, the board of county commissioners of a county that created,
participated in the creation of, or has joined such a port authority
may do one or both of the following:

(a)
Amend a resolution previously adopted under division (A) of this
section to designate some or all of the revenue from the tax levied
under the resolution to be used for that purpose, notwithstanding
that division;

(b)
Amend a resolution previously adopted under division (A) of this
section to increase the rate of the tax by not more than an
additional two per cent and use the revenue from the increase
exclusively for that purpose.

(3)
If a board of county commissioners amends a resolution to increase
the rate of a tax as authorized in division (E)(2)(b) of this
section, the board also may amend the resolution to specify that the
increase in rate of the tax does not apply to "hotels," as
otherwise defined in section 5739.01 of the Revised Code, having
fewer rooms used for the accommodation of guests than a number of
rooms specified by the board.

(F)(1)
A board of county commissioners of a county organized under a county
charter adopted pursuant to Article X, Section 3, Ohio Constitution,
and that levies an excise tax under division (A) of this section at a
rate of three per cent and levies an additional excise tax under
division (O) of this section at a rate of one and one-half per cent
may, by resolution adopted not later than January 1, 2008, by a
majority of the members of the board, amend the resolution levying a
tax under division (A) of this section to provide for an increase in
the rate of that tax by not more than an additional one per cent on
transactions by which lodging by a hotel is or is to be furnished to
transient guests. Notwithstanding divisions (A) and (O) of this
section, the resolution shall provide that all of the revenue from
the increase in rate, after deducting the real and actual costs of
administering the tax, shall be used to pay the costs of improving,
expanding, equipping, financing, or operating a convention center by
a convention and visitors' bureau in the county.

(2)
The increase in rate shall remain in effect for the period specified
in the resolution, not to exceed ten years, and may be extended for
an additional period of time not to exceed ten years thereafter by a
resolution adopted by a majority of the members of the board.

(3)
The increase in rate shall be subject to the regulations adopted
under division (A) of this section, except that the resolution may
provide that no portion of the revenue from the increase in the rate
shall be returned to townships or municipal corporations as would
otherwise be required under that division.

(G)(1)
Division (G) of this section applies only to a county with a
population greater than sixty-five thousand and less than seventy
thousand according to the most recent federal decennial census and in
which, on December 31, 2006, an excise tax is levied under division
(A) of this section at a rate not less than and not greater than
three per cent, and in which the most recent increase in the rate of
that tax was enacted or took effect in November 1984.

(2)
The board of county commissioners of a county to which division (G)
of this section applies, by resolution adopted by a majority of the
members of the board, may increase the rate of the tax by not more
than one per cent on transactions by which lodging by a hotel is or
is to be furnished to transient guests. The increase in rate shall be
for the purpose of paying expenses deemed necessary by the convention
and visitors' bureau operating in the county to promote travel and
tourism.

(3)
The increase in rate shall remain in effect for the period specified
in the resolution, not to exceed twenty years, provided that the
increase in rate may not continue beyond the time when the purpose
for which the increase is levied ceases to exist. If revenue from the
increase in rate is pledged to the payment of debt charges on
securities, the increase in rate is not subject to diminution by
initiative or referendum or by law for so long as the securities are
outstanding, unless provision is made by law or by the board of
county commissioners for an adequate substitute for that revenue that
is satisfactory to the trustee if a trust agreement secures payment
of the debt charges.

(4)
The increase in rate shall be subject to the regulations adopted
under division (A) of this section, except that the resolution may
provide that no portion of the revenue from the increase in the rate
shall be returned to townships or municipal corporations as would
otherwise be required under division (A) of this section.

(5)
A resolution adopted under division (G) of this section is subject to
referendum under sections 305.31 to 305.99 of the Revised Code.

(H)(1)
Division (H) of this section applies only to a county satisfying all
of the following:

(a)
The population of the county is greater than one hundred seventy-five
thousand and less than two hundred twenty-five thousand according to
the most recent federal decennial census.

(b)
An amusement park with an average yearly attendance in excess of two
million guests is located in the county.

(c)
On December 31, 2014, an excise tax was levied in the county under
division (A) of this section at a rate of three per cent.

(2)
The board of county commissioners of a county to which division (H)
of this section applies, by resolution adopted by a majority of the
members of the board, may increase the rate of the tax by not more
than one per cent on transactions by which lodging by a hotel is or
is to be furnished to transient guests. The increase in rate shall be
used to pay the costs of constructing and maintaining facilities
owned by the county or by a port authority created under Chapter
4582. of the Revised Code, and designed to host sporting events and
expenses deemed necessary by the convention and visitors' bureau
operating in the county to promote travel and tourism with reference
to the sports facilities, and to pay or pledge to the payment of debt
service on securities issued to pay the costs of constructing,
operating, and maintaining the sports facilities.

(3)
The increase in rate shall remain in effect for the period specified
in the resolution. If revenue from the increase in rate is pledged to
the payment of debt charges on securities, the increase in rate is
not subject to diminution by initiative or referendum or by law for
so long as the securities are outstanding, unless provision is made
by law or by the board of county commissioners for an adequate
substitute for that revenue that is satisfactory to the trustee if a
trust agreement secures payment of the debt charges.

(4)
The increase in rate shall be subject to the regulations adopted
under division (A) of this section, except that the resolution may
provide that no portion of the revenue from the increase in the rate
shall be returned to townships or municipal corporations as would
otherwise be required under division (A) of this section.

(I)(1)
The board of county commissioners of a county with a population
greater than seventy-five thousand and less than seventy-eight
thousand, by resolution adopted by a majority of the members of the
board not later than October 15, 2015, may increase the rate of the
tax by not more than one per cent on transactions by which lodging by
a hotel is or is to be furnished to transient guests. The increase in
rate shall be for the purposes described in section 307.679 of the
Revised Code or for the promotion of travel and tourism in the
county, including travel and tourism to sports facilities.

(2)
The increase in rate shall remain in effect for the period specified
in the resolution and as necessary to fulfill the county's
obligations under a cooperative agreement entered into under section
307.679 of the Revised Code. If the resolution is adopted by the
board before September 29, 2015, but after that enactment becomes
law, the increase in rate shall become effective beginning on
September 29, 2015. If revenue from the increase in rate is pledged
to the payment of debt charges on securities, or to substitute for
other revenues pledged to the payment of such debt, the increase in
rate is not subject to diminution by initiative or referendum or by
law for so long as the securities are outstanding, unless provision
is made by law or by the board of county commissioners for an
adequate substitute for that revenue that is satisfactory to the
trustee if a trust agreement secures payment of the debt charges.

(3)
The increase in rate shall be subject to the regulations adopted
under division (A) of this section, except that no portion of the
revenue from the increase in the rate shall be returned to townships
or municipal corporations as would otherwise be required under
division (A) of this section.

(J)(1)
Division (J) of this section applies only to counties satisfying
either of the following:

(a)
A county that, on July 1, 2015, does not levy an excise tax under
division (A) of this section and that has a population of at least
thirty-nine thousand but not more than forty thousand according to
the 2010 federal decennial census;

(b)
A county that, on July 1, 2015, levies an excise tax under division
(A) of this section at a rate of three per cent and that has a
population of at least seventy-one thousand but not more than
seventy-five thousand according to 2010 federal decennial census.

(2)
The board of county commissioners of a county to which division (J)
of this section applies, by resolution adopted by a majority of the
members of the board, may levy an excise tax at a rate not to exceed
three per cent on transactions by which lodging by a hotel is or is
to be furnished to transient guests for the purpose of acquiring,
constructing, equipping, or repairing permanent improvements, as
defined in section 133.01 of the Revised Code.

(3)
If the board does not levy a tax under division (A) of this section,
the board shall establish regulations necessary to provide for the
administration of the tax, which may prescribe the time for payment
of the tax and the imposition of penalty or interest subject to the
limitations on penalty and interest provided in division (A) of this
section. No portion of the revenue shall be returned to townships or
municipal corporations in the county unless otherwise provided by
resolution of the board.

(4)
The tax shall apply throughout the territory of the county, including
in any township or municipal corporation levying an excise tax under
division (A) or (B) of section 5739.08 of the Revised Code. The levy
of the tax is subject to referendum as provided under section 305.31
of the Revised Code.

(5)
The tax shall remain in effect for the period specified in the
resolution. If revenue from the increase in rate is pledged to the
payment of debt charges on securities, the increase in rate is not
subject to diminution by initiative or referendum or by law for so
long as the securities are outstanding unless provision is made by
law or by the board for an adequate substitute for that revenue that
is satisfactory to the trustee if a trust agreement secures payment
of the debt charges.

(K)(1)
The board of county commissioners of an eligible county, as defined
in section 307.678 of the Revised Code, that levies an excise tax
under division (A) of this section on July 1, 2017, at a rate of
three per cent may, by resolution adopted by a majority of the
members of the board, amend the resolution levying the tax to
increase the rate of the tax by not more than an additional three per
cent on each transaction.

(2)
No portion of the revenue shall be returned to townships or municipal
corporations in the county unless otherwise provided by resolution of
the board. Otherwise, the revenue from the increase in the rate shall
be distributed and used in the same manner described under division
(A) of this section or distributed or used to provide credit
enhancement facilities as authorized under section 307.678 of the
Revised Code.

(3)
The increase in rate shall remain in effect for the period specified
in the resolution. If revenue from the increase in rate is pledged to
the payment of debt charges on securities, the increase in rate is
not subject to diminution by initiative or referendum or by law for
so long as the securities are outstanding unless provision is made by
law or by the board for an adequate substitute for that revenue that
is satisfactory to the trustee if a trust agreement secures payment
of the debt charges.

(L)(1)
As used in division (L) of this section:

(a)
"Eligible county" means a county that has a population
greater than one hundred ninety thousand and less than two hundred
thousand according to the 2010 federal decennial census and that
levies an excise tax under division (A) of this section at a rate of
three per cent.

(b)
"Professional sports facility" means a sports facility that
is intended to house major or minor league professional athletic
teams, including a stadium, together with all parking facilities,
walkways, and other auxiliary facilities, real and personal property,
property rights, easements, and interests that may be appropriate
for, or used in connection with, the operation of the facility.

(2)
Subject to division (L)(3) of this section, the board of county
commissioners of an eligible county, by resolution adopted by a
majority of the members of the board, may increase the rate of the
tax by not more than one per cent on transactions by which lodging by
a hotel is or is to be furnished to transient guests. Revenue from
the increase in rate shall be used for the purposes of paying the
costs of constructing, improving, and maintaining a professional
sports facility in the county and paying expenses considered
necessary by the convention and visitors' bureau operating in the
county to promote travel and tourism with respect to that
professional sports facility. The tax shall take effect only after
the convention and visitors' bureau enters into a contract for the
construction, improvement, or maintenance of a professional sports
facility that is or will be located on property acquired, in whole or
in part, with revenue from the increased rate, and thereafter shall
remain in effect for the period specified in the resolution. If
revenue from the increase in rate is pledged to the payment of debt
charges on securities, the increase in rate is not subject to
diminution by initiative or referendum or by law for so long as the
securities are outstanding, unless a provision is made by law or by
the board of county commissioners for an adequate substitute for that
revenue that is satisfactory to the trustee if a trust agreement
secures payment of the debt charges. The increase in rate shall be
subject to the regulations adopted under division (A) of this
section, except that the resolution may provide that no portion of
the revenue from the increase in the rate shall be returned to
townships or municipal corporations as would otherwise be required
under division (A) of this section.

(3)
If, on December 31, 2019, the convention and visitors' bureau has not
entered into a contract for the construction, improvement, or
maintenance of a professional sports facility that is or will be
located on property acquired, in whole or in part, with revenue from
the increased rate, the authority to levy the tax under division
(L)(2) of this section is hereby repealed on that date.

(M)(1)
For the purposes described in section 307.695 of the Revised Code and
to cover the costs of administering the tax, a board of county
commissioners of a county where a tax imposed under division (A) of
this section is in effect may, by resolution adopted within ninety
days after July 15, 1985, by a majority of the members of the board,
levy an additional excise tax not to exceed three per cent on
transactions by which lodging by a hotel is or is to be furnished to
transient guests. The tax authorized by division (M) of this section
shall be in addition to any tax that is levied pursuant to divisions
(A) to (L) of this section, but it shall not apply to transactions
subject to a tax levied by a municipal corporation or township
pursuant to section 5739.08 of the Revised Code.

(2)
The board shall establish all regulations necessary to provide for
the administration and allocation of the tax. The regulations may
prescribe the time for payment of the tax, and may provide for the
imposition of a penalty or interest, or both, for late payments,
provided that the penalty does not exceed ten per cent of the amount
of tax due, and the rate at which interest accrues does not exceed
the rate per annum prescribed pursuant to section 5703.47 of the
Revised Code.

(3)
All revenues arising from the tax shall be expended in accordance
with section 307.695 of the Revised Code. The board of county
commissioners of an eligible county as defined in section 307.695 of
the Revised Code may, by resolution adopted by a majority of the
members of the board, amend the resolution levying a tax under this
division to provide that the revenue from the tax shall be used by
the board as described in division (H) of section 307.695 of the
Revised Code.

(4)
A tax imposed under this division shall remain in effect at the rate
at which it is imposed for the duration of the period during which
any agreement entered into by the board under section 307.695 of the
Revised Code is in effect, the duration of the period during which
any securities issued by the board under division (I) of section
307.695 of the Revised Code are outstanding, or the duration of the
period during which the board owns a project as defined in section
307.695 of the Revised Code, whichever duration is longest.

(N)(1)
For the purpose of providing contributions under division (B)(1) of
section 307.671 of the Revised Code to enable the acquisition,
construction, and equipping of a port authority educational and
cultural facility in the county and, to the extent provided for in
the cooperative agreement authorized by that section, for the purpose
of paying debt service charges on bonds, or notes in anticipation of
bonds, described in division (B)(1)(b) of that section, a board of
county commissioners, by resolution adopted within ninety days after
December 22, 1992, by a majority of the members of the board, may
levy an additional excise tax not to exceed one and one-half per cent
on transactions by which lodging by a hotel is or is to be furnished
to transient guests. The excise tax authorized by division (N) of
this section shall be in addition to any tax that is levied pursuant
to divisions (A) to (M) of this section, to any excise tax levied
pursuant to section 5739.08 of the Revised Code, and to any excise
tax levied pursuant to section 351.021 of the Revised Code.

(2)
The board of county commissioners shall establish all regulations
necessary to provide for the administration and allocation of the tax
that are not inconsistent with this section or section 307.671 of the
Revised Code. The regulations may prescribe the time for payment of
the tax, and may provide for the imposition of a penalty or interest,
or both, for late payments, provided that the penalty does not exceed
ten per cent of the amount of tax due, and the rate at which interest
accrues does not exceed the rate per annum prescribed pursuant to
section 5703.47 of the Revised Code.

(3)
All revenues arising from the tax shall be expended in accordance
with section 307.671 of the Revised Code and division (N) of this
section. The levy of a tax imposed under division (N) of this section
may not commence prior to the first day of the month next following
the execution of the cooperative agreement authorized by section
307.671 of the Revised Code by all parties to that agreement.

(4)
The tax shall remain in effect at the rate at which it is imposed for
the period of time described in division (C) of section 307.671 of
the Revised Code for which the revenue from the tax has been pledged
by the county to the corporation pursuant to that section, but, to
any extent provided for in the cooperative agreement, for no lesser
period than the period of time required for payment of the debt
service charges on bonds, or notes in anticipation of bonds,
described in division (B)(1)(b) of that section.

(O)(1)
For the purpose of paying the costs of acquiring, constructing,
equipping, and improving a municipal educational and cultural
facility, including debt service charges on bonds provided for in
division (B) of section 307.672 of the Revised Code, and for any
additional purposes determined by the county in the resolution
levying the tax or amendments to the resolution, including subsequent
amendments providing for paying costs of acquiring, constructing,
renovating, rehabilitating, equipping, and improving a port authority
educational and cultural performing arts facility, as defined in
section 307.674 of the Revised Code, and including debt service
charges on bonds provided for in division (B) of section 307.674 of
the Revised Code, the legislative authority of a county, by
resolution adopted within ninety days after June 30, 1993, by a
majority of the members of the legislative authority, may levy an
additional excise tax not to exceed one and one-half per cent on
transactions by which lodging by a hotel is or is to be furnished to
transient guests. The excise tax authorized by division (O) of this
section shall be in addition to any tax that is levied pursuant to
divisions (A) to (N) of this section, to any excise tax levied
pursuant to section 5739.08 of the Revised Code, and to any excise
tax levied pursuant to section 351.021 of the Revised Code.

(2)
The legislative authority of the county shall establish all
regulations necessary to provide for the administration and
allocation of the tax. The regulations may prescribe the time for
payment of the tax, and may provide for the imposition of a penalty
or interest, or both, for late payments, provided that the penalty
does not exceed ten per cent of the amount of tax due, and the rate
at which interest accrues does not exceed the rate per annum
prescribed pursuant to section 5703.47 of the Revised Code.

(3)
All revenues arising from the tax shall be expended in accordance
with section 307.672 of the Revised Code and this division. The levy
of a tax imposed under this division shall not commence prior to the
first day of the month next following the execution of the
cooperative agreement authorized by section 307.672 of the Revised
Code by all parties to that agreement. The tax shall remain in effect
at the rate at which it is imposed for the period of time determined
by the legislative authority of the county. That period of time shall
not exceed fifteen years, except that the legislative authority of a
county with a population of less than two hundred fifty thousand
according to the most recent federal decennial census, by resolution
adopted by a majority of its members before the original tax expires,
may extend the duration of the tax for an additional period of time.
The additional period of time by which a legislative authority
extends a tax levied under division (O) of this section shall not
exceed fifteen years.

(P)(1)
The legislative authority of a county that has levied a tax under
division (O) of this section may, by resolution adopted within one
hundred eighty days after January 4, 2001, by a majority of the
members of the legislative authority, amend the resolution levying a
tax under that division to provide for the use of the proceeds of
that tax, to the extent that it is no longer needed for its original
purpose as determined by the parties to a cooperative agreement
amendment pursuant to division (D) of section 307.672 of the Revised
Code, to pay costs of acquiring, constructing, renovating,
rehabilitating, equipping, and improving a port authority educational
and cultural performing arts facility, including debt service charges
on bonds provided for in division (B) of section 307.674 of the
Revised Code, and to pay all obligations under any guaranty
agreements, reimbursement agreements, or other credit enhancement
agreements described in division (C) of section 307.674 of the
Revised Code.

(2)
The resolution may also provide for the extension of the tax at the
same rate for the longer of the period of time determined by the
legislative authority of the county, but not to exceed an additional
twenty-five years, or the period of time required to pay all debt
service charges on bonds provided for in division (B) of section
307.672 of the Revised Code and on port authority revenue bonds
provided for in division (B) of section 307.674 of the Revised Code.

(3)
All revenues arising from the amendment and extension of the tax
shall be expended in accordance with section 307.674 of the Revised
Code and divisions (O) and (P) of this section.

(Q)(1)
As used in division (Q) of this section:

(a)
"Convention facilities authority" has the same meaning as
in section 351.01 of the Revised Code.

(b)
"Convention center" has the same meaning as in section
307.695 of the Revised Code.

(2)
Notwithstanding any contrary provision of division (N) of this
section, the legislative authority of a county with a population of
one million or more according to the most recent federal decennial
census that has levied a tax under division (N) of this section may,
by resolution adopted by a majority of the members of the legislative
authority, provide for the extension of such levy and may provide
that the proceeds of that tax, to the extent that they are no longer
needed for their original purpose as defined by a cooperative
agreement entered into under section 307.671 of the Revised Code,
shall be deposited into the county general revenue fund. The
resolution shall provide for the extension of the tax at a rate not
to exceed the rate specified in division (N) of this section for a
period of time determined by the legislative authority of the county,
but not to exceed an additional forty years.

(3)
The legislative authority of a county with a population of one
million or more that has levied a tax under division (A) of this
section may, by resolution adopted by a majority of the members of
the legislative authority, increase the rate of the tax levied by
such county under division (A) of this section to a rate not to
exceed five per cent on transactions by which lodging by a hotel is
or is to be furnished to transient guests. Notwithstanding any
contrary provision of division (A) of this section, the resolution
may provide that all collections resulting from the rate levied in
excess of three per cent, after deducting the real and actual costs
of administering the tax, shall be deposited in the county general
fund.

(4)
The legislative authority of a county with a population of one
million or more that has levied a tax under division (A) of this
section may, by resolution adopted on or before August 30, 2004, by a
majority of the members of the legislative authority, provide that
all or a portion of the proceeds of the tax levied under division (A)
of this section, after deducting the real and actual costs of
administering the tax and the amounts required to be returned to
townships and municipal corporations with respect to the first three
per cent levied under division (A) of this section, shall be
deposited in the county general fund, provided that such proceeds
shall be used to satisfy any pledges made in connection with an
agreement entered into under section 307.695 of the Revised Code.

(5)
No amount collected from a tax levied, extended, or required to be
deposited in the county general fund under division (Q) of this
section shall be contributed to a convention facilities authority,
corporation, or other entity created after July 1, 2003, for the
principal purpose of constructing, improving, expanding, equipping,
financing, or operating a convention center unless the mayor of the
municipal corporation in which the convention center is to be
operated by that convention facilities authority, corporation, or
other entity has consented to the creation of that convention
facilities authority, corporation, or entity. Notwithstanding any
contrary provision of section 351.04 of the Revised Code, if a tax is
levied by a county under division (Q) of this section, the board of
county commissioners of that county may determine the manner of
selection, the qualifications, the number, and terms of office of the
members of the board of directors of any convention facilities
authority, corporation, or other entity described in division (Q)(5)
of this section.

(6)(a)
No amount collected from a tax levied, extended, or required to be
deposited in the county general fund under division (Q) of this
section may be used for any purpose other than paying the direct and
indirect costs of constructing, improving, expanding, equipping,
financing, or operating a convention center and for the real and
actual costs of administering the tax, unless, prior to the adoption
of the resolution of the legislative authority of the county
authorizing the levy, extension, increase, or deposit, the county and
the mayor of the most populous municipal corporation in that county
have entered into an agreement as to the use of such amounts,
provided that such agreement has been approved by a majority of the
mayors of the other municipal corporations in that county. The
agreement shall provide that the amounts to be used for purposes
other than paying the convention center or administrative costs
described in division (Q)(6)(a) of this section be used only for the
direct and indirect costs of capital improvements, including the
financing of capital improvements, except that the agreement may
subsequently be amended by the parties that have entered into that
agreement to authorize such amounts to instead be used for any costs
related to the promotion or support of tourism or tourism-related
programs.

(b)
If the county in which the tax is levied has an association of mayors
and city managers, the approval of that association of an agreement
described in division (Q)(6)(a) of this section shall be considered
to be the approval of the majority of the mayors of the other
municipal corporations for purposes of that division.

(7)
Each year, the auditor of state shall conduct an audit of the uses of
any amounts collected from taxes levied, extended, or deposited under
division (Q) of this section and shall prepare a report of the
auditor of state's findings. The auditor of state shall submit the
report to the legislative authority of the county that has levied,
extended, or deposited the tax, the speaker of the house of
representatives, the president of the senate, and the leaders of the
minority parties of the house of representatives and the senate.

(R)(1)
As used in division (R) of this section:

(a)
"Convention facilities authority" has the same meaning as
in section 351.01 of the Revised Code.

(b)
"Convention center" has the same meaning as in section
307.695 of the Revised Code.

(2)
Notwithstanding any contrary provision of division (N) of this
section, the legislative authority of a county with a population of
one million two hundred thousand or more according to the most recent
federal decennial census or the most recent annual population
estimate published or released by the United States census bureau at
the time the resolution is adopted placing the levy on the ballot,
that has levied a tax under division (N) of this section may, by
resolution adopted by a majority of the members of the legislative
authority, provide for the extension of such levy and may provide
that the proceeds of that tax, to the extent that the proceeds are no
longer needed for their original purpose as defined by a cooperative
agreement entered into under section 307.671 of the Revised Code and
after deducting the real and actual costs of administering the tax,
shall be used for paying the direct and indirect costs of
constructing, improving, expanding, equipping, financing, or
operating a convention center. The resolution shall provide for the
extension of the tax at a rate not to exceed the rate specified in
division (N) of this section for a period of time determined by the
legislative authority of the county, but not to exceed an additional
forty years.

(3)
The legislative authority of a county with a population of one
million two hundred thousand or more that has levied a tax under
division (A) of this section may, by resolution adopted by a majority
of the members of the legislative authority, increase the rate of the
tax levied by such county under division (A) of this section to a
rate not to exceed five per cent on transactions by which lodging by
a hotel is or is to be furnished to transient guests. Notwithstanding
any contrary provision of division (A) of this section, the
resolution shall provide that all collections resulting from the rate
levied in excess of three per cent, after deducting the real and
actual costs of administering the tax, shall be used for paying the
direct and indirect costs of constructing, improving, expanding,
equipping, financing, or operating a convention center.

(4)
The legislative authority of a county with a population of one
million two hundred thousand or more that has levied a tax under
division (A) of this section may, by resolution adopted on or before
July 1, 2008, by a majority of the members of the legislative
authority, provide that all or a portion of the proceeds of the tax
levied under division (A) of this section, after deducting the real
and actual costs of administering the tax and the amounts required to
be returned to townships and municipal corporations with respect to
the first three per cent levied under division (A) of this section,
shall be used to satisfy any pledges made in connection with an
agreement entered into under section 307.695 of the Revised Code or
shall otherwise be used for paying the direct and indirect costs of
constructing, improving, expanding, equipping, financing, or
operating a convention center.

(5)
Any amount collected from a tax levied or extended under division (R)
of this section may be contributed to a convention facilities
authority created before July 1, 2005, but no amount collected from a
tax levied or extended under division (R) of this section may be
contributed to a convention facilities authority, corporation, or
other entity created after July 1, 2005, unless the mayor of the
municipal corporation in which the convention center is to be
operated by that convention facilities authority, corporation, or
other entity has consented to the creation of that convention
facilities authority, corporation, or entity.

(S)
As used in division (S) of this section, "soldiers' memorial"
means a memorial constructed and funded under Chapter 345. of the
Revised Code.

The
board of county commissioners of a county with a population between
one hundred three thousand and one hundred seven thousand according
to the most recent federal decennial census, by resolution adopted by
a majority of the members of the board within six months after
September 15, 2014, may levy a tax not to exceed three per cent on
transactions by which a hotel is or is to be furnished to transient
guests. The purpose of the tax shall be to pay the costs of
expanding, maintaining, or operating a soldiers' memorial and the
costs of administering the tax. All revenue arising from the tax
shall be credited to one or more special funds in the county treasury
and shall be spent solely for the purposes of paying those costs.

The
board of county commissioners shall adopt all rules necessary to
provide for the administration of the tax subject to the same
limitations on imposing penalty or interest under division (A) of
this section.

(T)
As used in division (T) of this section:

(1)
"Eligible county" means a county in which a county
agricultural society or independent agricultural society is organized
under section 1711.01 or 1711.02 of the Revised Code, provided the
agricultural society owns a facility or site in the county at which
an annual harness horse race is conducted where one-day attendance
equals at least forty thousand attendees.

(2)
"Permanent improvements," "debt charges," and
"financing costs" have the same meanings as in section
133.01 of the Revised Code.

(3)
"Costs of permanent improvements" include all costs allowed
in section 133.15 of the Revised Code.

A
board of county commissioners of an eligible county, by resolution
adopted by a majority of the members of the board, may levy an excise
tax at the rate of up to three per cent on transactions by which
lodging by a hotel is or is to be furnished to transient guests for
the purpose of paying the costs of permanent improvements at sites at
which one or more agricultural societies conduct fairs or exhibits,
including paying financing costs and debt charges on bonds, or notes
in anticipation of bonds, paying the costs of maintaining or
operating such permanent improvements, and paying the costs of
administering the tax.

A
resolution adopted under division (T) of this section, other than a
resolution that only extends the period of time for which the tax is
levied, shall direct the board of elections to submit the question of
the proposed lodging tax to the electors of the county at a special
election held on the date specified by the board in the resolution,
provided that the election occurs not less than ninety days after a
certified copy of the resolution is transmitted to the board of
elections. A resolution submitted to the electors under division (T)
of this section shall not go into effect unless it is approved by
a
majority
at
least sixty per cent
of
those voting upon it. The resolution takes effect on the date the
board of county commissioners receives notification from the board of
elections of an affirmative vote.

The
tax shall remain in effect for the period specified in the
resolution, not to exceed five years, and may be extended for an
additional period of years that is at least the number of years
required for payment of the debt charges on bonds or notes in
anticipation of bonds authorized under this division but not in
excess of fifteen years thereafter by a resolution adopted by a
majority of the members of the board. A resolution extending the
period of time for which the tax is in effect is not subject to
approval of the electors of the county, but is subject to referendum
under sections 305.31 to 305.99 of the Revised Code. All revenue
arising from the tax shall be credited to one or more special funds
in the county treasury and shall be spent solely for the purposes of
paying the costs of such permanent improvements, including paying
financing costs and debt charges on bonds, or notes in anticipation
of bonds, and maintaining or operating the improvements. Revenue
allocated for the use of a county agricultural society may be
credited to the county agricultural society fund created in section
1711.16 of the Revised Code upon appropriation by the board. If
revenue is credited to that fund, it shall be expended only as
provided in that section.

The
board of county commissioners shall adopt all rules necessary to
provide for the administration of the tax. The rules may prescribe
the time for payment of the tax, and may provide for the imposition
or penalty or interest, or both, for late payments, provided that the
penalty does not exceed ten per cent of the amount of tax due, and
the rate at which interest accrues does not exceed the rate per annum
prescribed in section 5703.47 of the Revised Code.

The
board of county commissioners may issue bonds, or notes in
anticipation thereof, pursuant to Chapter 133. of the Revised Code,
for the purpose of paying the costs of permanent improvements as
authorized in this division and pledge the revenue arising from the
tax for that purpose. The board of county commissioners may pledge or
contribute the revenue arising from the tax levied under this
division to a port authority created under Chapter 4582. of the
Revised Code, and the port authority may issue bonds, or notes in
anticipation thereof, pursuant to that chapter, for the purpose of
paying the costs of permanent improvements as authorized in this
division.

(U)
As used in division (U) of this section, "eligible county"
means a county in which a tax is levied under division (A) of this
section at a rate of three per cent and whose territory includes a
part of Lake Erie the shoreline of which represents at least fifty
per cent of the linear length of the county's border with other
counties of this state.

The
board of county commissioners of an eligible county that has entered
into an agreement with a port authority in the county under section
4582.56 of the Revised Code may levy an additional lodging tax on
transactions by which lodging by a hotel is or is to be furnished to
transient guests for the purpose of financing lakeshore improvement
projects constructed or financed by the port authority under that
section. The resolution levying the tax shall specify the purpose of
the tax, the rate of the tax, which shall not exceed two per cent,
and the number of years the tax will be levied or that it will be
levied for a continuing period of time. The tax shall be administered
pursuant to the regulations adopted by the board under division (A)
of this section, except that all the proceeds of the tax levied under
this division shall be pledged to the payment of the costs, including
debt charges, of lakeshore improvements undertaken by a port
authority pursuant to the agreement under section 4582.56 of the
Revised Code. No revenue from the tax may be used to pay the current
expenses of the port authority.

A
resolution levying a tax under division (U) of this section is
subject to referendum under sections 305.31 to 305.41 and 305.99 of
the Revised Code.

(V)(1)
As used in division (V) of this section:

(a)
"Tourism development district" means a district designated
by a municipal corporation under section 715.014 of the Revised Code
or by a township under section 503.56 of the Revised Code.

(b)
"Lodging tax" means a tax levied pursuant to this section
or section 5739.08 of the Revised Code.

(c)
"Tourism development district lodging tax proceeds" means
all proceeds of a lodging tax derived from transactions by which
lodging by a hotel located in a tourism development district is or is
to be provided to transient guests.

(d)
"Eligible county" has the same meaning as in section
307.678 of the Revised Code.

(2)(a)
Notwithstanding division (A) of this section, the board of county
commissioners, board of township trustees, or legislative authority
of any county, township, or municipal corporation that levies a
lodging tax on September 29, 2017, and in which any part of a tourism
development district is located on or after that date shall amend the
ordinance or resolution levying the tax to require either of the
following:

(i)
In the case of a tax levied by a county, that all tourism development
district lodging tax proceeds from that tax be used exclusively to
foster and develop tourism in the tourism development district;

(ii)
In the case of a tax levied by a township or municipal corporation,
that all tourism development district lodging tax proceeds from that
tax be used exclusively to foster and develop tourism in the tourism
development district.

(b)
Notwithstanding division (A) of this section, any ordinance or
resolution levying a lodging tax adopted on or after September 29,
2017, by a county, township, or municipal corporation in which any
part of a tourism development district is located on or after that
date shall require that all tourism development district lodging tax
proceeds from that tax be used exclusively to foster and develop
tourism in the tourism development district.

(c)
A county shall not use any of the proceeds described in division
(V)(2)(a)(i) or (V)(2)(b) of this section unless the convention and
visitors' bureau operating within the county approves the manner in
which such proceeds are used to foster and develop tourism in the
tourism development district. Upon obtaining such approval, the
county may pay such proceeds to the bureau to use for the agreed-upon
purpose.

A
municipal corporation or township shall not use any of the proceeds
described in division (V)(2)(a)(ii) or (V)(2)(b) of this section
unless the convention and visitors' bureau operating within the
municipal corporation or township approves the manner in which such
proceeds are used to foster and develop tourism in the tourism
development district. Upon obtaining such approval, the municipal
corporation or township may pay such proceeds to the bureau to use
for the agreed-upon purpose.

(3)(a)
Notwithstanding division (A) of this section, the board of county
commissioners of an eligible county that levies a lodging tax on
March 23, 2018, may amend the resolution levying that tax to require
that all or a portion of the proceeds of that tax otherwise required
to be spent solely to make contributions to the convention and
visitors' bureau operating within the county shall be used to foster
and develop tourism in a tourism development district.

(b)
Notwithstanding division (A) of this section, the board of county
commissioners of an eligible county that adopts a resolution levying
a lodging tax on or after March 23, 2018, may require that all or a
portion of the proceeds of that tax otherwise required to be spent
solely to make contributions to the convention and visitors' bureau
operating within the county pursuant to division (A) of this section
shall be used to foster and develop tourism in a tourism development
district.

(c)
A county shall not use any of the proceeds in the manner described in
division (V)(3)(a) or (b) of this section unless the convention and
visitors' bureau operating within the county approves the manner in
which such proceeds are used to foster and develop tourism in the
tourism development district. Upon obtaining such approval, the
county may pay such proceeds to the bureau to use for the agreed upon
purpose.

(W)(1)
As used in division (W) of this section:

(a)
"Eligible county" means a county with a population greater
than three hundred thousand and less than three hundred fifty
thousand that levies a tax under division (A) of this section at a
rate of three per cent;

(b)
"Cost" and "facility" have the same meanings as
in section 351.01 of the Revised Code.

(2)
A board of county commissioners of an eligible county, by resolution
adopted by a majority of the members of the board, may levy an excise
tax at the rate of up to three per cent on transactions by which
lodging by a hotel is or is to be furnished to transient guests. All
of the revenue from the tax shall be used to pay the costs of
administering the tax or pledged and contributed to a convention
facilities authority established by the board of county commissioners
under Chapter 351. of the Revised Code and used by the authority to
pay the cost of constructing a facility in the county, including
paying bonds, or notes issued in anticipation of bonds, as provided
by that chapter, or paying the expenses of maintaining, operating, or
promoting such a facility. No portion of the revenue arising from the
tax need be returned to municipal corporations or townships as
required for taxes levied under division (A) of this section.

(3)
A resolution adopted under division (W) of this section shall direct
the board of elections to submit the question of the proposed lodging
tax to the electors of the county at a special election held on the
date specified by the board in the resolution, provided that the
election occurs not less than ninety days after a certified copy of
the resolution is transmitted to the board of elections. A resolution
submitted to the electors under division (W) of this section shall
not go into effect unless it is approved by
a
majority
at
least sixty per cent
of
those voting upon it. The resolution takes effect on the date the
board of county commissioners receives notification from the board of
elections of an affirmative vote.

(4)
Once the tax is approved by the electors of the county pursuant to
division (W)(3) of this section, it shall not be subject to
diminution by initiative or referendum or by law while any bonds, or
notes in anticipation of bonds, issued by the authority under Chapter
351. of the Revised Code to which the revenue is pledged, remain
outstanding in accordance with their terms, unless provision is made
by law or by the board of county commissioners for an adequate
substitute therefore that is satisfactory to the trustee if a trust
agreement secures the bonds.

(5)
The tax authorized by division (W) of this section shall be in
addition to any other tax that is levied pursuant to this section.

(X)(1)
As used in division (X) of this section:

(a)
"Convention facilities authority," "cost," and
"facility" have the same meanings as in section 351.01 of
the Revised Code, except that "facility" does not include a
"sports facility," as that term is defined in that section,
other than a facility intended to house a major league soccer team.

(b)
"Eligible county" means a county with a population greater
than eight hundred thousand but less than one million that levies a
tax under division (A) of this section.

(c)
"Port authority" means a port authority created under
Chapter 4582. of the Revised Code.

(2)
A board of county commissioners or the legislative authority of an
eligible county may, by resolution adopted by a majority of the
members of the board or legislative authority, levy an excise tax at
a rate not to exceed one per cent on transactions by which lodging by
a hotel is or is to be furnished to transient guests. All revenue
arising from the tax shall be used to pay the costs of administering
the tax or pledged and contributed to the convention and visitors'
bureau operating within the applicable eligible county, a convention
facilities authority within the applicable eligible county, or a port
authority and used by the convention and visitors' bureau, the
convention facilities authority, or the port authority to pay the
cost of acquiring, constructing, renovating, expanding, maintaining,
or operating one or more facilities in the county, including paying
bonds, or notes issued in anticipation of bonds, or paying the
expenses of maintaining, operating, or promoting one or more
facilities. No portion of the revenue arising from the tax need be
returned to municipal corporations or townships as required for taxes
levied under division (A) of this section.

(3)
The tax authorized by division (X) of this section shall be in
addition to any other tax that is levied pursuant to this section.

(4)
Any board of county commissioners of an eligible county that,
pursuant to division (D)(2) of this section, has amended a resolution
levying the tax authorized by division (A) of this section may
further amend the resolution to provide that all or a portion of the
revenue referred to in division (D)(2)(b) of this section and
division (A) of this section may be pledged and contributed to pay
the costs of acquiring, constructing, renovating, expanding,
maintaining, or operating one or more facilities in the county,
including paying bonds, or notes issued in anticipation of bonds, or
paying the expenses of maintaining, operating, or promoting one or
more facilities.

Sec.
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 having a
population of one million two hundred thousand or more according to
the 2000 federal decennial census.

(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 the first day of the first
month after

the effective date of this amendment

April 3, 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
and

approved
by
a
majority
at
least sixty per cent
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.

Sec.
5743.024.
(A)
For the purposes of section 307.696 of the Revised Code, to pay the
expenses of administering the tax, and to pay any or all of the
charge the board of elections makes against the county to hold the
election on the question of levying the tax, or for such purposes and
to provide revenues to the county for permanent improvements, the
board of county commissioners may levy a tax on sales of cigarettes
sold for resale at retail in the county. The tax shall not exceed two
and twenty-five hundredths of a mill per cigarette, and shall be
computed on each cigarette sold. The tax may be levied for any number
of years not exceeding twenty. Only one sale of the same article
shall be used in computing the amount of tax due.

The
tax shall be levied pursuant to a resolution of the county
commissioners

and

approved by
a
majority
at
least sixty per cent
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.
Such election may be held on the date of a general 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
resolution under this section may be joined on the ballot as a single
question with a resolution adopted under section 307.697 or 4301.421
of the Revised Code to levy a tax for the same purposes and for the
purpose of paying the expenses of administering the tax. The form of
the ballot in an election held pursuant to this section shall be as
prescribed in section 307.697 of the Revised Code.

(B)
All money arising from each county's taxes levied under this section
and section 5743.323 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 certified by the tax commissioner pursuant to section 5743.05
of the Revised Code;

(2)
Following the crediting of amounts pursuant to division (B)(1) of
this section:

(a)
To the permissive tax distribution fund created by division (B)(1) of
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 each county levying the
tax.

(C)
The board of county commissioners of a county in which a tax is
imposed under this section on the effective date of the amendment of
this section by H.B. 59 of the 130th general assembly, September 29,
2013, may levy a tax for the purpose of section 307.673 of the
Revised Code regardless of whether or not the cooperative agreement
authorized under that section has been entered into prior to the day
the resolution adopted under division (C)(1) or (2) of this section
is adopted, for the purpose of reimbursing a county for costs
incurred in the construction of a sports facility pursuant to an
agreement entered into by the county under section 307.696 of the
Revised Code, or for the purpose of paying the costs of capital
repairs of and improvements to a sports facility. The tax shall be
levied and approved in one of the manners prescribed by division
(C)(1) or (2) of this section.

(1)
The tax may be levied pursuant to a resolution adopted by a majority
of the members of the board of county commissioners not later than
forty-five days after July 19, 1995. A board of county commissioners
approving a tax under division (C)(1) of this section may approve a
tax under division (D)(1) of section 307.697 or division (B)(1) of
section 4301.421 of the Revised Code at the same time. Subject to the
resolution being submitted to a referendum under sections 305.31 to
305.41 of the Revised Code, the resolution shall take effect
immediately, but the tax levied pursuant to the resolution shall not
be levied prior to the day following the last day that any tax
previously levied pursuant to this division may be levied.

(2)
The tax may be levied pursuant to a resolution adopted by a majority
of the members of the board of county commissioners not later than
September 1, 2015, and approved by
a
majority
at
least sixty per cent
of
the electors of the county voting on the question of levying the tax.
The board of county commissioners shall certify a copy of the
resolution to the board of elections immediately upon adopting a
resolution under division (C)(2) of this section. The election may be
held on the date of a general or special election held not sooner
than ninety days after the date the board certifies its resolution to
the board of elections. The form of the ballot shall be as prescribed
by division (C) of section 307.697 of the Revised Code, except that
the phrase "paying not more than one-half of the costs of
providing a sports facility together with related redevelopment and
economic development projects" shall be replaced by the phrase
"paying the costs of constructing, renovating, improving, or
repairing a sports facility and reimbursing a county for costs
incurred by the county in the construction of a sports facility,"
and the phrase ", beginning __________ (here insert the earliest
date the tax would take effect)" shall be appended after
"years." A board of county commissioners submitting the
question of a tax under division (C)(2) of this section may submit
the question of a tax under division (D)(2) of section 307.697 or
division (B)(2) of section 4301.421 of the Revised Code as a single
question, and the form of the ballot shall include each of the
proposed taxes.

If
approved by a majority of electors voting on the question, the tax
shall take effect on the day specified on the ballot, which shall not
be earlier than the day following the last day that any tax
previously levied pursuant to this division may be levied.

The
rate of a tax levied pursuant to division (C)(1) or (2) of this
section shall not exceed the rate specified in division (A) of this
section. A tax levied pursuant to division (C)(1) or (2) of this
section may be levied for any number of years not exceeding twenty.

A
board of county commissioners adopting a resolution under this
division shall certify a copy of the resolution to the tax
commissioner immediately upon adoption of the resolution.

(D)
No tax shall be levied under division (A) of this section on or after
September 23, 2008. This division does not apply to a tax levied
under division (C) of this section, and does not prevent the
collection of any tax levied under this section before September 23,
2008, so long as that tax remains effective.

Sec.
5743.026.
For
the purposes of section 351.26 of the Revised Code, to pay the
expenses of administering the tax, and to pay any or all of the
charge the board of elections makes against the county to hold the
election on the question of levying the tax, the board of county
commissioners, in the manner prescribed by division (A) of section
351.26 of the Revised Code, may levy a tax on sales of cigarettes
sold for resale at retail in the county. The rate of the tax shall
not exceed two and twenty-five hundredths mills per cigarette, and
shall be computed on each cigarette sold. The tax may be levied for
any number of years not to exceed twenty. Only one sale of the same
article shall be used in computing the amount of tax due.

The
tax shall be levied pursuant to a resolution of the board of county
commissioners adopted as prescribed by division (A) of section 351.26
of the Revised Code and approved by
a
majority
at
least sixty per cent
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.
Such election may be held on the date of a general 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
voters, 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
resolution under this section may be joined on the ballot as a single
question with a resolution adopted under section 4301.424 of the
Revised Code to levy a tax for the same purposes and for the purpose
of paying the expenses of administering the tax. The form of the
ballot in an election held pursuant to this section shall be as
prescribed in section 351.26 of the Revised Code.

The
treasurer of state shall credit all moneys arising from each tax
levied under this section and section 5743.324 of the Revised Code in
the same manner prescribed by section 5743.024 of the Revised Code
for the crediting of money arising from taxes levied under that
section, except that the tax commissioner shall distribute the amount
credited to the permissive tax distribution fund by providing for
payment of the appropriate amount to the county treasurer of the
county in which the tax is levied, who shall credit the payment to
the fund or account designated by the board of directors of the
convention facilities authority levying the tax.

Sec.
5748.021.
A
board of education that levies a tax under section 5748.02 of the
Revised Code on the school district income of individuals and estates
as defined in divisions (G) and (E)(1)(a) and (2) of section 5748.01
of the Revised Code may declare, at any time, by a resolution adopted
by a majority of its members, the necessity of raising annually a
specified amount of money for school district purposes by replacing
the existing tax with a tax on the school district income of
individuals as defined in divisions (G)(1) and (E)(1)(b) of section
5748.01 of the Revised Code. The specified amount of money to be
raised annually may be the same as, or more or less than, the amount
of money raised annually by the existing tax.

The
board shall certify a copy of the resolution to the tax commissioner
not later than the eighty-fifth day before the date of the election
at which the board intends to propose the replacement to the electors
of the school district. Not later than the tenth day after receiving
the resolution, the tax commissioner shall estimate the tax rate that
would be required in the school district annually to raise the amount
of money specified in the resolution. The tax commissioner shall
certify the estimate to the board.

Upon
receipt of the tax commissioner's estimate, the board may propose, by
a resolution adopted by a majority of its members, to replace the
existing tax on the school district income of individuals and estates
as defined in divisions (G) and (E)(1)(a) and (2) of section 5748.01
of the Revised Code with the levy of an annual tax on the school
district income of individuals as defined in divisions (G)(1) and
(E)(1)(b) of section 5748.01 of the Revised Code. In the resolution,
the board shall specify the rate of the replacement tax, whether the
replacement tax is to be levied for a specified number of years or
for a continuing time, the specific school district purposes for
which the replacement tax is to be levied, the date on which the
replacement tax will begin to be levied, the date of the election at
which the question of the replacement is to be submitted to the
electors of the school district, that the existing tax will cease to
be levied and the replacement tax will begin to be levied if the
replacement is approved by
a
majority
at
least sixty per cent
of
the electors voting on the replacement, and that if the replacement
is not approved by
a
majority
at
least sixty per cent
of
the electors voting on the replacement the existing tax will remain
in effect under its original authority for the remainder of its
previously approved term. The resolution goes into immediate effect
upon its adoption. Publication of the resolution is not necessary,
and the information that will be provided in the notice of election
is sufficient notice. At least seventy-five days before the date of
the election at which the question of the replacement will be
submitted to the electors of the school district, the board shall
certify a copy of the resolution to the board of elections.

The
replacement tax shall have the same specific school district purposes
as the existing tax, and its rate shall be the same as the tax
commissioner's estimate rounded to the nearest one-fourth of one per
cent. The replacement tax shall begin to be levied on the first day
of January of the year following the year in which the question of
the replacement is submitted to and approved by the electors of the
school district or on the first day of January of a later year, as
specified in the resolution. The date of the election shall be the
date of an otherwise scheduled primary, general, or special election.

The
board of elections shall make arrangements to submit the question of
the replacement to the electors of the school district on the date
specified in the resolution. The board of elections shall publish
notice of the election on the question of the replacement in one
newspaper of general circulation in the school district once a week
for four consecutive weeks or as provided in section 7.16 of the
Revised Code. The notice shall set forth the question to be submitted
to the electors and the time and place of the election thereon.

The
question shall be submitted to the electors of the school district as
a separate proposition, but may be printed on the same ballot with
other propositions that are submitted at the same election, other
than the election of officers. The form of the ballot shall be
substantially as follows:

"Shall
the existing tax of _____ (state the rate) on the school district
income of individuals and estates imposed by _____ (state the name of
the school district) be replaced by a tax of _____ (state the rate)
on the earned income of individuals residing in the school district
for _____ (state the number of years the tax is to be in effect or
that it will be in effect for a continuing time), beginning _____
(state the date the new tax will take effect), for the purpose of
_____ (state the specific school district purposes of the tax)? If
the new tax is not approved, the existing tax will remain in effect
under its original authority, for the remainder of its previously
approved term.

For
replacing the existing tax with the new tax

Against
replacing the existing tax with the new tax

"

The
board of elections shall conduct and canvass the election in the same
manner as regular elections in the school district for the election
of county officers. The board shall certify the results of the
election to the board of education and to the tax commissioner. If
a
majority
at
least sixty per cent
of
the electors voting on the question vote in favor of the replacement,
the existing tax shall cease to be levied, and the replacement tax
shall begin to be levied, on the date specified in the ballot
question. If
a
majority
less
than sixty per cent
of
the electors voting on the question vote against the replacement, the
existing tax shall continue to be levied under its original
authority, for the remainder of its previously approved term.

A
board of education may not submit the question of replacing a tax
more than twice in a calendar year. If a board submits the question
more than once, one of the elections at which the question is
submitted shall be on the date of a general election.

If
a board of education later intends to renew a replacement tax levied
under this section, it shall repeat the procedure outlined in this
section to do so, the replacement tax then being levied being the
"existing tax" and the renewed replacement tax being the
"replacement tax."

Sec.
5748.03.
(A)
The form of the ballot on a question submitted to the electors under
section 5748.02 of the Revised Code shall be as follows:

"Shall
an annual income tax of _______ (state the proposed rate of tax) on
the school district income of individuals and of estates be imposed
by _______ (state the name of the school district), for _______
(state the number of years the tax would be levied, or that it would
be levied for a continuing period of time), beginning _______ (state
the date the tax would first take effect), for the purpose of ______
(state the purpose of the tax)?

FOR
THE TAX

AGAINST
THE TAX

"

(B)(1)
If the question submitted to electors proposes a school district
income tax only on the taxable income of individuals as defined in
division (E)(1)(b) of section 5748.01 of the Revised Code, the form
of the ballot shall be modified by stating that the tax is to be
levied on the "earned income of individuals residing in the
school district" in lieu of the "school district income of
individuals and of estates."

(2)
If the question submitted to electors proposes to renew one or more
expiring income tax levies, the ballot shall be modified by adding
the following language immediately after the name of the school
district that would impose the tax: "to renew an income tax (or
income taxes) expiring at the end of ________ (state the last year
the existing income tax or taxes may be levied)."

(3)
If the question includes a proposal under division (B)(2) of section
5748.02 of the Revised Code to reduce the rate of one or more school
district property taxes, the ballot shall state that the purpose of
the school district income tax is for current expenses, and the form
of the ballot shall be modified by adding the following language
immediately after the statement of the purpose of the proposed income
tax: ", and shall the rate of an existing tax on property,
currently levied for the purpose of current expenses at the rate of
_______ mills, be REDUCED to _______ mills for each $1 of taxable
value, which amounts to a reduction from $_______ (effective rate) to
$_______ (effective rate) for each $100,000 of the county auditor's
appraised value, that the county auditor estimates will collect
$_____ annually, the reduction continuing until any such time as the
income tax is repealed." In lieu of "for the tax" and
"against the tax," the phrases "for the issue"
and "against the issue," respectively, shall be used. If a
board of education proposes a reduction in the rates of more than one
tax, the ballot language shall be modified accordingly to express the
rates at which those taxes currently are levied and the rates to
which the taxes will be reduced.

(C)
The board of elections shall certify the results of the election to
the board of education and to the tax commissioner. If
a
majority
at
least sixty per cent
of
the electors voting on the question vote in favor of it, the income
tax, the applicable provisions of Chapter 5747. of the Revised Code,
and the reduction in the rate or rates of existing property taxes if
the question included such a reduction shall take effect on the date
specified in the resolution. If the question approved by the voters
includes a reduction in the rate of a school district property tax,
the board of education shall not levy the tax at a rate greater than
the rate to which the tax is reduced, unless the school district
income tax is repealed in an election under section 5748.04 of the
Revised Code.

(D)
If the rate at which a property tax is levied and collected is
reduced pursuant to a question approved under this section, the tax
commissioner shall compute the percentage required to be computed for
that tax under division (D) of section 319.301 of the Revised Code
each year the rate is reduced as if the tax had been levied in the
preceding year at the rate at which it has been reduced. If the rate
of a property tax increases due to the repeal of the school district
income tax pursuant to section 5748.04 of the Revised Code, the tax
commissioner, for the first year for which the rate increases, shall
compute the percentage as if the tax in the preceding year had been
levied at the rate at which the tax was authorized to be levied prior
to any rate reduction.

Sec.
5748.08.
(A)
The board of education of a city, local, or exempted village school
district, at any time by a vote of two-thirds of all its members, may
declare by resolution that it may be necessary for the school
district to do all of the following:

(1)
Raise a specified amount of money for school district purposes by
levying an annual tax on school district income;

(2)
Issue general obligation bonds for permanent improvements, stating in
the resolution the necessity and purpose of the bond issue and the
amount, approximate date, estimated rate of interest, and maximum
number of years over which the principal of the bonds may be paid;

(3)
Levy a tax outside the ten-mill limitation to pay debt charges on the
bonds and any anticipatory securities;

(4)
Submit the question of the school district income tax and bond issue
to the electors of the district at a special election.

The
resolution shall specify whether the income that is to be subject to
the tax is taxable income of individuals and estates as defined in
divisions (E)(1)(a) and (2) of section 5748.01 of the Revised Code or
taxable income of individuals as defined in division (E)(1)(b) of
that section.

On
adoption of the resolution, the board shall certify a copy of it to
the tax commissioner and the county auditor no later than one hundred
five days prior to the date of the special election at which the
board intends to propose the income tax and bond issue. Not later
than ten days of receipt of the resolution, the tax commissioner, in
the same manner as required by division (A) of section 5748.02 of the
Revised Code, shall estimate the rates designated in divisions (A)(1)
and (2) of that section and certify them to the board. Not later than
ten days of receipt of the resolution, the county auditor shall
estimate and certify to the board the average annual property tax
rate required throughout the stated maturity of the bonds to pay debt
charges on the bonds, in the same manner as under division (C) of
section 133.18 of the Revised Code.

(B)
On receipt of the tax commissioner's and county auditor's
certifications prepared under division (A) of this section, the board
of education of the city, local, or exempted village school district,
by a vote of two-thirds of all its members, may adopt a resolution
proposing for a specified number of years or for a continuing period
of time the levy of an annual tax for school district purposes on
school district income and declaring that the amount of taxes that
can be raised within the ten-mill limitation will be insufficient to
provide an adequate amount for the present and future requirements of
the school district; that it is necessary to issue general obligation
bonds of the school district for specified permanent improvements and
to levy an additional tax in excess of the ten-mill limitation to pay
the debt charges on the bonds and any anticipatory securities; and
that the question of the bonds and taxes shall be submitted to the
electors of the school district at a special election, which shall
not be earlier than ninety days after certification of the resolution
to the board of elections, and the date of which shall be consistent
with section 3501.01 of the Revised Code. The resolution shall
specify all of the following:

(1)
The purpose for which the school district income tax is to be imposed
and the rate of the tax, which shall be the rate set forth in the tax
commissioner's certification rounded to the nearest one-fourth of one
per cent;

(2)
Whether the income that is to be subject to the tax is taxable income
of individuals and estates as defined in divisions (E)(1)(a) and (2)
of section 5748.01 of the Revised Code or taxable income of
individuals as defined in division (E)(1)(b) of that section. The
specification shall be the same as the specification in the
resolution adopted and certified under division (A) of this section.

(3)
The number of years the tax will be levied, or that it will be levied
for a continuing period of time;

(4)
The date on which the tax shall take effect, which shall be the first
day of January of any year following the year in which the question
is submitted;

(5)
The amount of the estimated average annual property tax levy,
expressed in mills for each one dollar of taxable value and dollars
for each one hundred thousand dollars of the county auditor's
appraised value, as certified by the county auditor under division
(A) of this section.

(C)
A resolution adopted under division (B) of this section shall go into
immediate effect upon its passage, and no publication of the
resolution shall be necessary other than that provided for in the
notice of election. Immediately after its adoption and at least
ninety days prior to the election at which the question will appear
on the ballot, the board of education shall certify a copy of the
resolution, along with copies of the auditor's estimate and its
resolution under division (A) of this section, to the board of
elections of the proper county. The board of elections shall make the
arrangements for the submission of the question to the electors of
the school district, and the election shall be conducted, canvassed,
and certified in the same manner as regular elections in the district
for the election of county officers.

The
resolution shall be put before the electors as one ballot question,
with
a
majority
at
least a sixty per cent
vote
indicating approval of the school district income tax, the bond
issue, and the levy to pay debt charges on the bonds and any
anticipatory securities. The board of elections shall publish the
notice of the election in a newspaper of general circulation in the
school district once a week for two consecutive weeks, or as provided
in section 7.16 of the Revised Code, prior to the election. If the
board of elections operates and maintains a web site, it also shall
post notice of the election on its web site for thirty days prior to
the election. The notice of election shall state all of the
following:

(1)
The questions to be submitted to the electors;

(2)
The rate of the school district income tax;

(3)
The principal amount of the proposed bond issue;

(4)
The permanent improvements for which the bonds are to be issued;

(5)
The maximum number of years over which the principal of the bonds may
be paid;

(6)
The estimated additional average annual property tax rate to pay the
debt charges on the bonds, as certified by the county auditor, and
expressed in mills for each one dollar of taxable value and in
dollars for each one hundred thousand dollars of the county auditor's
appraised value;

(7)
The time and place of the special election.

(D)
The form of the ballot on a question submitted to the electors under
this section shall be as follows:

"Shall
the ________ school district be authorized to do both of the
following:

(1)
Impose an annual income tax of ______ (state the proposed rate of
tax) on the school district income of individuals and of estates, for
________ (state the number of years the tax would be levied, or that
it would be levied for a continuing period of time), beginning
________ (state the date the tax would first take effect), for the
purpose of ________ (state the purpose of the tax)?

(2)
Issue bonds for the purpose of _______ in the principal amount of
$______, to be repaid annually over a maximum period of _______
years, and levy a property tax outside the ten-mill limitation
estimated by the county auditor to average over the bond repayment
period _______ mills for each $1 of taxable value, which amounts to
$_______ for each $100,000 of the county auditor's appraised value,
to pay the annual debt charges on the bonds, and to pay debt charges
on any notes issued in anticipation of those bonds?

FOR
THE INCOME TAX AND BOND ISSUE

AGAINST
THE INCOME TAX AND BOND ISSUE

"

(E)
If the question submitted to electors proposes a school district
income tax only on the taxable income of individuals as defined in
division (E)(1)(b) of section 5748.01 of the Revised Code, the form
of the ballot shall be modified by stating that the tax is to be
levied on the "earned income of individuals residing in the
school district" in lieu of the "school district income of
individuals and of estates."

(F)
The board of elections promptly shall certify the results of the
election to the tax commissioner and the county auditor of the county
in which the school district is located. If
a
majority
at
least sixty per cent
of
the electors voting on the question vote in favor of it, the income
tax and the applicable provisions of Chapter 5747. of the Revised
Code shall take effect on the date specified in the resolution, and
the board of education may proceed with issuance of the bonds and
with the levy and collection of the property taxes to pay debt
charges on the bonds, at the additional rate or any lesser rate in
excess of the ten-mill limitation. Any securities issued by the board
of education under this section are Chapter 133. securities, as that
term is defined in section 133.01 of the Revised Code.

(G)
After approval of a question under this section, the board of
education may anticipate a fraction of the proceeds of the school
district income tax in accordance with section 5748.05 of the Revised
Code. Any anticipation notes under this division shall be issued as
provided in section 133.24 of the Revised Code, shall have principal
payments during each year after the year of their issuance over a
period not to exceed five years, and may have a principal payment in
the year of their issuance.

(H)
The question of repeal of a school district income tax levied for
more than five years may be initiated and submitted in accordance
with section 5748.04 of the Revised Code.

(I)
No board of education shall submit a question under this section to
the electors of the school district more than twice in any calendar
year. If a board submits the question twice in any calendar year, one
of the elections on the question shall be held on the date of the
general election.

Sec.
5748.09.
(A)
The board of education of a city, local, or exempted village school
district, at any time by a vote of two-thirds of all its members, may
declare by resolution that it may be necessary for the school
district to do all of the following:

(1)
Raise a specified amount of money for school district purposes by
levying an annual tax on school district income;

(2)
Levy an additional property tax in excess of the ten-mill limitation
for the purpose of providing for the necessary requirements of the
district, stating in the resolution the amount of money to be raised
each year for such purpose;

(3)
Submit the question of the school district income tax and property
tax to the electors of the district at a special election.

The
resolution shall specify whether the income that is to be subject to
the tax is taxable income of individuals and estates as defined in
divisions (E)(1)(a) and (2) of section 5748.01 of the Revised Code or
taxable income of individuals as defined in division (E)(1)(b) of
that section.

On
adoption of the resolution, the board shall certify a copy of it to
the tax commissioner and the county auditor not later than one
hundred days prior to the date of the special election at which the
board intends to propose the income tax and property tax. Not later
than ten days after receipt of the resolution, the tax commissioner,
in the same manner as required by division (A) of section 5748.02 of
the Revised Code, shall estimate the rates designated in divisions
(A)(1) and (2) of that section and certify them to the board. Not
later than ten days after receipt of the resolution, the county
auditor, in the same manner as required by section 5705.195 of the
Revised Code, shall make the calculation specified in that section
and certify it to the board.

(B)
On receipt of the tax commissioner's and county auditor's
certifications prepared under division (A) of this section, the board
of education of the city, local, or exempted village school district,
by a vote of two-thirds of all its members, may adopt a resolution
declaring that the amount of taxes that can be raised by all tax
levies the district is authorized to impose, when combined with state
and federal revenues, will be insufficient to provide an adequate
amount for the present and future requirements of the school
district, and that it is therefore necessary to levy, for a specified
number of years or for a continuing period of time, an annual tax for
school district purposes on school district income, and to levy, for
a specified number of years not exceeding ten or for a continuing
period of time, an additional property tax in excess of the ten-mill
limitation for the purpose of providing for the necessary
requirements of the district, and declaring that the question of the
school district income tax and property tax shall be submitted to the
electors of the school district at a special election, which shall
not be earlier than ninety days after certification of the resolution
to the board of elections, and the date of which shall be consistent
with section 3501.01 of the Revised Code. The resolution shall
specify all of the following:

(1)
The purpose for which the school district income tax is to be imposed
and the rate of the tax, which shall be the rate set forth in the tax
commissioner's certification rounded to the nearest one-fourth of one
per cent;

(2)
Whether the income that is to be subject to the tax is taxable income
of individuals and estates as defined in divisions (E)(1)(a) and (2)
of section 5748.01 of the Revised Code or taxable income of
individuals as defined in division (E)(1)(b) of that section. The
specification shall be the same as the specification in the
resolution adopted and certified under division (A) of this section.

(3)
The number of years the school district income tax will be levied, or
that it will be levied for a continuing period of time;

(4)
The date on which the school district income tax shall take effect,
which shall be the first day of January of any year following the
year in which the question is submitted;

(5)
The amount of money it is necessary to raise for the purpose of
providing for the necessary requirements of the district for each
year the property tax is to be imposed;

(6)
The number of years the property tax will be levied, or that it will
be levied for a continuing period of time;

(7)
The tax list upon which the property tax shall be first levied, which
may be the current year's tax list;

(8)
The amount of the average tax levy, expressed in dollars for each one
hundred thousand dollars of the county auditor's appraised value as
well as in mills for each one dollar of taxable value, estimated by
the county auditor under division (A) of this section.

(C)
A resolution adopted under division (B) of this section shall go into
immediate effect upon its passage, and no publication of the
resolution shall be necessary other than that provided for in the
notice of election. Immediately after its adoption and at least
ninety days prior to the election at which the question will appear
on the ballot, the board of education shall certify a copy of the
resolution, along with copies of the county auditor's certification
and the resolution under division (A) of this section, to the board
of elections of the proper county. The board of education shall make
the arrangements for the submission of the question to the electors
of the school district, and the election shall be conducted,
canvassed, and certified in the same manner as regular elections in
the district for the election of county officers.

The
resolution shall be put before the electors as one ballot question,
with
a
majority
at
least a sixty per cent
vote
indicating approval of the school district income tax and the
property tax. The board of elections shall publish the notice of the
election in a newspaper of general circulation in the school district
once a week for two consecutive weeks, or as provided in section 7.16
of the Revised Code, prior to the election. If the board of elections
operates and maintains a web site, also shall post notice of the
election on its web site for thirty days prior to the election. The
notice of election shall state all of the following:

(1)
The questions to be submitted to the electors as a single ballot
question;

(2)
The rate of the school district income tax;

(3)
The number of years the school district income tax will be levied or
that it will be levied for a continuing period of time;

(4)
The annual proceeds of the proposed property tax levy for the purpose
of providing for the necessary requirements of the district;

(5)
The number of years during which the property tax levy shall be
levied, or that it shall be levied for a continuing period of time;

(6)
The estimated average additional tax rate of the property tax,
expressed in dollars for each one hundred thousand dollars of the
county auditor's appraised value as well as in mills for each one
dollar of taxable value, outside the limitation imposed by Section 2
of Article XII, Ohio Constitution, as certified by the county
auditor;

(7)
The time and place of the special election.

(D)
The form of the ballot on a question submitted to the electors under
this section shall be as follows:

"Shall
the _____ school district be authorized to do both of the following:

(1)
Impose an annual income tax of ______ (state the proposed rate of
tax) on the school district income of individuals and of estates, for
________ (state the number of years the tax would be levied, or that
it would be levied for a continuing period of time), beginning
________ (state the date the tax would first take effect), for the
purpose of ________ (state the purpose of the tax)?

(2)
Impose a property tax levy outside of the ten-mill limitation for the
purpose of providing for the necessary requirements of the district
in the sum of $__________________ (here insert annual amount the levy
is to produce), estimated by the county auditor to average
________________ mills for each $1 of taxable value, which amounts to
$________________ for each $100,000 of the county auditor's appraised
value, for ______________ (state the number of years the tax is to be
imposed or that it will be imposed for a continuing period of time),
commencing in __________ (first year the tax is to be levied), first
due in calendar year ____________ (first calendar year in which the
tax shall be due)?

FOR
THE INCOME TAX AND PROPERTY TAX

AGAINST
THE INCOME TAX AND PROPERTY TAX

"

If
the question submitted to electors proposes a school district income
tax only on the taxable income of individuals as defined in division
(E)(1)(b) of section 5748.01 of the Revised Code, the form of the
ballot shall be modified by stating that the tax is to be levied on
the "earned income of individuals residing in the school
district" in lieu of the "school district income of
individuals and of estates."

(E)
The board of elections promptly shall certify the results of the
election to the tax commissioner and the county auditor of the county
in which the school district is located. If
a
majority
at
least sixty per cent
of
the electors voting on the question vote in favor of it:

(1)
The income tax and the applicable provisions of Chapter 5747. of the
Revised Code shall take effect on the date specified in the
resolution.

(2)
The board of education of the school district may make the additional
property tax levy necessary to raise the amount specified on the
ballot for the purpose of providing for the necessary requirements of
the district. The property tax levy shall be included in the next tax
budget that is certified to the county budget commission.

(F)(1)
After approval of a question under this section, the board of
education may anticipate a fraction of the proceeds of the school
district income tax in accordance with section 5748.05 of the Revised
Code. Any anticipation notes under this division shall be issued as
provided in section 133.24 of the Revised Code, shall have principal
payments during each year after the year of their issuance over a
period not to exceed five years, and may have a principal payment in
the year of their issuance.

(2)
After the approval of a question under this section and prior to the
time when the first tax collection from the property tax levy can be
made, the board of education may anticipate a fraction of the
proceeds of the levy and issue anticipation notes in an amount not
exceeding the total estimated proceeds of the levy to be collected
during the first year of the levy. Any anticipation notes under this
division shall be issued as provided in section 133.24 of the Revised
Code, shall have principal payments during each year after the year
of their issuance over a period not to exceed five years, and may
have a principal payment in the year of their issuance.

(G)(1)
The question of repeal of a school district income tax levied for
more than five years may be initiated and submitted in accordance
with section 5748.04 of the Revised Code.

(2)
A property tax levy for a continuing period of time may be reduced in
the manner provided under section 5705.261 of the Revised Code.

(H)
No board of education shall submit a question under this section to
the electors of the school district more than twice in any calendar
year. If a board submits the question twice in any calendar year, one
of the elections on the question shall be held on the date of the
general election.

(I)
If the electors of the school district approve a question under this
section, and if the last calendar year the school district income tax
is in effect and the last calendar year of collection of the property
tax are the same, the board of education of the school district may
propose to submit under this section the combined question of a
school district income tax to take effect upon the expiration of the
existing income tax and a property tax to be first collected in the
calendar year after the calendar year of last collection of the
existing property tax, and specify in the resolutions adopted under
this section that the proposed taxes would renew the existing taxes.
The form of the ballot on a question submitted to the electors under
division (I) of this section shall be as follows:

"Shall
the ________ school district be authorized to do both of the
following:

(1)
Impose an annual income tax of _______ (state the proposed rate of
tax) on the school district income of individuals and of estates to
renew an income tax expiring at the end of _______ (state the last
year the existing income tax may be levied) for _______ (state the
number of years the tax would be levied, or that it would be levied
for a continuing period of time), beginning _______ (state the date
the tax would first take effect), for the purpose of _______ (state
the purpose of the tax)?

(2)
Impose a property tax levy renewing an existing levy outside of the
ten-mill limitation for the purpose of providing for the necessary
requirements of the district in the sum of $___________________ (here
insert annual amount the levy is to produce), estimated by the county
auditor to average _________________ mills for each $1 of taxable
value, which amounts to $_________________ for each $100,000 of the
county auditor's appraised value, for _____________ (state the number
of years the tax is to be imposed or that it will be imposed for a
continuing period of time), commencing in ___________ (first year the
tax is to be levied), first due in calendar year ____________ (first
calendar year in which the tax shall be due)?

FOR
THE INCOME TAX AND PROPERTY TAX

AGAINST
THE INCOME TAX AND PROPERTY TAX

"

If
the question submitted to electors proposes a school district income
tax only on the taxable income of individuals as defined in division
(E)(1)(b) of section 5748.01 of the Revised Code, the form of the
ballot shall be modified by stating that the tax is to be levied on
the "earned income of individuals residing in the school
district" in lieu of the "school district income of
individuals and of estates."

(J)(1)
If the electors of the school district approve a question under this
section, and if the last calendar year the school district income tax
is in effect and the last calendar year in which the property tax is
collected are the same, the board of education of the school district
may propose to submit under this section the combined question of all
of the following:

(a)
The renewal of the school district income tax levied under this
section, to take effect upon the expiration of the existing income
tax;

(b)
The renewal of the property tax levied under this section, to be
levied beginning in the tax year after the tax year in which the
existing property tax expires;

(c)
The renewal of a property tax levied under section 5705.194 of the
Revised Code, regardless of the year it expires, to be levied
beginning in the same tax year that the tax described in division
(J)(1)(b) of this section is first levied.

If
the combined question is approved, the existing tax levied under
section 5705.194 of the Revised Code may not be levied for the first
tax year the renewal tax is levied or any following tax year.

(2)
In its resolution to be submitted to the tax commissioner and county
auditor, the board of education shall include, in addition to the
applicable requirements of division (A) of this section, a
declaration of the necessity for the renewal of the property tax
levied under section 5705.194 of the Revised Code, the purpose of the
tax as specified under that section, and the necessity of the
submission of the question of the renewal of the school district
income tax and both property taxes to the electors of the district at
a special election. Not later than ten days after receipt of the
resolution, the county auditor shall make a separate calculation and
certification with respect to the renewal tax described in division
(J)(1)(c) of this section in the same manner as required by section
5705.195 of the Revised Code.

In
its resolution adopted upon receipt of the commissioner's and county
auditor's certifications, the board of education shall include, in
addition to the applicable requirements of division (B) of this
section, a declaration that the amount of taxes that can be raised by
all tax levies the district is authorized to impose, when combined
with state and federal revenues, will be insufficient to provide an
adequate amount for the present and future requirements of the school
district, and that it is therefore necessary to renew the existing
property tax being levied in excess of the ten-mill limitation under
section 5705.194 of the Revised Code for the purpose as specified in
that section, for a specified number of years not exceeding ten or
for a continuing period of time, and that the question of the renewal
of the school district income tax and of both property taxes shall be
submitted to the electors of the school district at a special
election as described in division (B) of this section. With respect
to the renewal tax described in division (J)(1)(c) of this section,
the resolution shall specify the amount of money it is necessary to
raise for the specified purpose for each calendar year the millage is
to be imposed, the tax year that tax is to be first levied, and the
estimated rate of that tax, expressed in dollars for each one hundred
thousand dollars of the county auditor's appraised value as well as
in mills for each one dollar of taxable value, as certified by the
county auditor.

(3)
In addition to the requirements of division (C) of this section, the
notice of election shall separately state, with respect to the
renewal tax described in division (J)(1)(c) of this section, the
annual proceeds of the proposed levy for the specified purpose; the
number of years the proposed tax will be levied, or that it shall be
levied for a continuing period of time; and the estimated rate of the
proposed levy, expressed in dollars for each one hundred thousand
dollars of the county auditor's appraised value as well as in mills
for each one dollar of taxable value, as certified by the county
auditor.

(4)
The form of the ballot on a question submitted to the electors under
division (J) of this section shall be identical to the form of the
ballot prescribed in division (I) of this section, except that the
following shall be added after the third paragraph and in place of
the voting box: "(3) Impose a property tax levy renewing an
existing levy outside of the ten-mill limitation for the purpose of
__________ (here insert purpose of levy as specified in section
5705.194 of the Revised Code and determined by the board of
education) in the sum of $ __________ (here insert annual amount the
levy is to produce), estimated by the county auditor to average
__________ mills for each $1 of taxable value, which amounts to
$__________ for each $100,000 of the county auditor's appraised
value, for __________ (state the number of years the tax is to be
imposed or that it will be imposed for a continuing period of time),
commencing in ___________ (first year the tax is to be levied), first
due in calendar year ____________ (first calendar year in which the
tax shall be due)?

FOR
THE INCOME TAX AND PROPERTY TAXES

AGAINST
THE INCOME TAX AND PROPERTY TAXES

"

If
the existing property tax being levied under section 5705.194 of the
Revised Code is scheduled to expire in a tax year different from that
of the existing property tax being levied under this section, the
form of the ballot shall be modified by adding the following
statement at the end of the paragraph prescribed in this division:
"If approved, any remaining tax years on the existing levy will
not be levied after tax year _________ (last tax year the tax will be
levied), last due in _________ (last calendar year in which the tax
shall be due)."

(5)
If
a
majority
at
least sixty per cent
of
the electors voting on the question submitted under division (J) of
this section vote in favor of it, the board of education of the
school district may, in addition to any other authorization in the
Revised Code and prior to the time when the first tax collection from
the renewal tax levy can be made, anticipate a fraction of the
proceeds of the renewal levy described in division (J)(1)(c) of this
section and issue anticipation notes in an amount not exceeding the
total estimated proceeds of the levy to be collected during the first
year of the levy. Any such anticipation notes shall be issued as
provided in section 133.24 of the Revised Code, shall have principal
payments during each year after the year of their issuance over a
period not to exceed five years, and may have a principal payment in
the year of their issuance.

(K)
The question of a renewal levy under division (I) or (J) of this
section shall not be placed on the ballot unless the question is
submitted on a date on which a special election may be held under
section 3501.01 of the Revised Code, except for the first Tuesday
after the first Monday in August, during the last year the existing
property tax levy described in division (J)(1)(b) of this section may
be extended on the real and public utility property tax list and
duplicate, or at any election held in the ensuing year.

The
failure by the electors to approve the question of a renewal levy
under division (I) or (J) of this section does not terminate the
authority previously granted by the electors to levy the taxes
proposed to be renewed for their previously approved duration.

(L)
If the electors of the school district approve a question under this
section, the board of education of the school district may propose to
renew any of the existing taxes as individual ballot questions in
accordance with section 5748.02 of the Revised Code, for the school
district income tax, or section 5705.194 of the Revised Code, for the
property tax or taxes.

Section
2.
That
existing sections
128.35,
128.37, 128.38, 306.70, 307.697, 322.02,
345.02
,

353.06,
511.07, 715.691, 715.70, 715.71, 715.72, 718.04, 718.09, 718.10,
757.02,

3318.06
,
4301.421, 4504.02, 4504.15, 4504.21, 5739.021, 5739.026, 5739.09,
5743.021, 5743.024, 5743.026, 5748.021, 5748.03, 5748.08, and 5748.09

of the Revised Code are hereby repealed.