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As Introduced
136th
General Assembly
Regular
Session
S. B. No. 240
2025-2026
Senator Smith
Cosponsors: Senators Antonio,
Blessing, Craig
To
enact section 3780.221 of the Revised Code
to
authorize a county excise tax on the sale of adult use marijuana to
support artistic, cultural, and entertainment opportunities.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
section 3780.221 of the Revised Code be enacted to read as follows:
Sec.
3780.221.
(A)
For one or more of the purposes of funding cultural, artistic, and
entertainment opportunities in the county and for the purpose of
paying the expenses of administering the tax, a board of county
commissioners may levy an excise tax on the retail sale of adult use
marijuana, as that term is defined in section 3780.22 of the Revised
Code, in the county.
The
rate of the tax shall be expressed as a multiple of one-quarter of
one per cent of the price of adult use marijuana, but shall not
exceed three per cent in total when accounting for all taxes levied
under this section simultaneously by a county. The tax is in addition
to other taxes levied under this chapter or Chapter 5739. or 5741. of
the Revised Code. The tax may be levied for any number of years not
exceeding ten years.
The
tax shall be levied pursuant to a resolution of the board of county
commissioners approved by a majority of the electors in the county
voting on the question of levying the tax. The resolution shall
specify the rate of the tax, the number of years the tax will be
levied, and the purposes for which the tax is levied. The election
may be held on the date of a general 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. The board of county commissioners shall
certify a copy of the resolution levying the tax to the tax
commissioner at least sixty days prior to the date on which the tax
is to become effective.
(B)
The form of the ballot in an election held to propose a tax under
division (A) 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 at
the rate of ____% of the price paid for adult use marijuana for ____
years?
Yes
For
the tax
No
Against
the tax
"
(C)
A tax approved under this section shall be paid by the consumer to
the vendor at the time of the sale, and the vendor shall report and
remit the tax to the state in the same manner, on the same form, and
at the same time as the vendor reports and remits the tax levied
under section 3780.22 of the Revised Code. Except as otherwise
provided in this section, and for all purposes of the Revised Code,
the tax levied under this section shall be administered and enforced
in the same manner as a tax levied under section 5739.021 of the
Revised Code.
(D)
All money arising from a tax levied under this section 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 attributable to each tax levied
under this section of the Revised Code and certified by the tax
commissioner pursuant to section 5739.07 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 created under section
5743.021 of the Revised Code, 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.