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2021 Ohio Revised Code
Title 3 | Counties
Chapter 333 | Impact Facilities
Section 333.02 | Agreement With Proposed Builder for Tax Revenue Sharing.
Universal Citation: Ohio Rev Code § 333.02 (2021)
Effective: September 29, 2013
Latest Legislation: House Bill 59 - 130th General Assembly
Before June 1, 2015, a board of county commissioners of a county that levies a county sales and use tax may enter into an agreement with any person that proposes to construct an impact facility in the county to provide payments to that person of up to seventy-five per cent of the county sales and use tax collected on each retail sale made by that person at the facility, for a term of up to ten years, or until the person's qualifying investment in the impact facility has been realized through the payments, whichever occurs first.
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