2006 Ohio Revised Code - [715.01.3] 715.013.Prohibited municipal taxes.

[§ 715.01.3] § 715.013. Prohibited municipal taxes.
 

(A)  Except as otherwise expressly authorized by the Revised Code, no municipal corporation shall levy a tax that is the same as or similar to a tax levied under Chapter 322., 3734., 3769., 4123., 4141., 4301., 4303., 4305., 4307., 4309./D, 5707., 5725., 5727., 5728., 5729., 5731., 5735., 5737., 5739., 5741., 5743., or 5749. of the Revised Code. 

(B)  This section does not prohibit a municipal corporation from levying a tax on any of the following: 

(1) Amounts received for admission to any place; 

(2) The income of an electric company or combined company, as defined in section 5727.01 of the Revised Code; 

(3) On and after January 1, 2004, the income of a telephone company, as defined in section 5727.01 of the Revised Code. 
 

HISTORY: 147 v H 770 (Eff 9-16-98); 148 v S 3. Eff 10-5-99; 150 v H 95, § 1, eff. 6-26-03.
 

Å Chapter 4309. repealed in its entirety. 
 

The effective date is set by section 183 of H.B. 95 (150 v  - ). 

 

Effect of Amendments

H.B. 95, Acts 2003, effective June 26, 2003, designated the former final paragraph as the introductory paragraph of (B), (B)(1) and (2); and added (B)(3). 
 

The provisions of § 18 of HB 770 (147 v  - ) read as follows: 

SECTION 18. The amendment by this act of section 718.01 and the enactment by this act of section 715.013 of the Revised Code shall be construed to effect the General Assembly's intention and understanding, prior to the decision of the Ohio Supreme Court in Cincinnati Bell Tel. Co. v. Cincinnati (1998), 781 Ohio St.3d 599 (No. 97-310, Decided May 13, 1998), that the levy of each of the taxes enumerated in section 715.013 of the Revised Code preempted the authority of municipal corporations to levy any tax on the same or similar subjects for the respective periods of time during which the taxes so enumerated were levied, pursuant to Cincinnati v. Am. Tel. & Tel. Co. (1925), 112 Ohio St. 493; Haefner v. Youngstown (1946), 147 Ohio St. 58; and E. Ohio Gas Co. v. Akron (1966), 7 Ohio St.2d 73. Therefore, to the extent authorized by the Ohio Constitution, the General Assembly hereby prohibits municipal corporations from assessing or collecting any tax levied by municipal corporations that had not been assessed prior to May 13, 1998, against subjects that are the same as or similar to those that are subject to the taxes enumerated in section 715.013 of the Revised Code. To the extent such prohibition is not authorized under the Ohio Constitution, any claim by a municipal corporation for a tax levied by a municipal corporation that had not been assessed prior to the effective date of this section against subjects that are the same as or similar to those that are subject to the taxes enumerated in section 715.013 of the Revised Code shall be asserted not later than thirty days after the effective date of this section. Nothing in this section shall be construed to abate or modify any person's liability for taxes that may be due as a result of the finding by the Ohio Supreme Court in Cincinnati Bell Tel. Co. v. Cincinnati. 

This section is subject to the referendum.