2018 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5739 - SALES TAX
Section 5739.105 - Other taxes not to preclude resort area tax.

The levying of an excise, income, or property tax by the state or any of its political subdivisions does not prevent a municipal corporation or township from levying an excise tax under section 5739.101 of the Revised Code.

Effective Date: 06-30-1993 .

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