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2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5741 - USE TAX; STORAGE TAX
Section 5741.23 - Right of county or transit authority to levy additional tax not preempted.
Universal Citation: Ohio Rev Code § 5741.23 (2017)
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 or transit authority to levy an additional use tax pursuant to section 5741.021, 5741.022, or 5741.023 of the Revised Code. No tax levied by a board of county commissioners pursuant to section 5741.022 of the Revised Code shall become effective at any time while a tax levied by the board of trustees of a regional transit authority pursuant to such section is in effect in any part of such county.
Effective Date: 02-20-1986 .
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