2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5739 | Sales Tax
Section 5739.092 | Use of Funds Distributed to Convention and Visitors' Bureau.
Effective: March 27, 2020
Latest Legislation: House Bill 197 - 133rd General Assembly
(A) Except as provided in division (B) of this section, money collected by a county and distributed under section 5739.09 of the Revised Code to a convention and visitors' bureau in existence as of June 30, 2013, except for any such money pledged, as of that date, to the payment of debt service charges on bonds, notes, securities, or lease agreements, shall be used solely for tourism sales, marketing and promotion, and their associated costs, including operational and administrative costs of the bureau, sales and marketing, and maintenance of the physical bureau structure.
(B) A convention and visitors' bureau that has entered into an agreement under section 307.678 of the Revised Code may use revenue it receives from a tax levied under division (A) of section 5739.09 of the Revised Code as described in division (E) of section 307.678 of the Revised Code.
