There is a newer version of the Ohio Revised Code
2014 Ohio Revised Code
Title [3] III COUNTIES
Chapter 324 - UTILITIES SERVICES TAX.
Section 324.12 - No preemption of county power to tax.
Ohio Rev Code § 324.12 (2014) What's This?
The levy of any excise, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county to levy a utilities service tax pursuant to sections 324.01 to 324.12, inclusive, of the Revised Code.
Effective Date: 12-12-1967
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