Section 715.013 | Prohibiting levy of municipal taxes.
(A) Except as otherwise expressly authorized by the Revised Code, no municipal corporation shall levy a tax that is the same as or similar to a tax levied under Chapter 322., 3734., 3769., 4123., 4141., 4301., 4303., 4305., 4307., 4309., 5707., 5725., 5726., 5727., 5728., 5729., 5731., 5735., 5736., 5737., 5739., 5741., 5743., 5747., 5749., or 5751. of the Revised Code.
(B) For twelve months after the effective date of the amendment of this section by H.B. 242 of the 133rd general assembly, no municipal corporation may impose any tax, fee, assessment, or other charge on auxiliary containers, on the sale, use, or consumption of such containers, or on the basis of receipts received from the sale of such containers. As used in this division, "auxiliary container" has the same meaning as in section 3767.32 of the Revised Code.
(C) This section does not prohibit a municipal corporation from levying an income tax or withholding tax in accordance with Chapter 718. of the Revised Code, or a tax on any of the following:
(1) Amounts received for admission to any place;
(2) The income of an electric company or combined company, as defined in section 5727.01 of the Revised Code;
(3) On and after January 1, 2004, the income of a telephone company, as defined in section 5727.01 of the Revised Code.
Available Versions of this Section
- September 29, 2013 – House Bill 59 - 130th General Assembly [ View September 29, 2013 Version ]
- March 23, 2015 – House Bill 5 - 130th General Assembly [ View March 23, 2015 Version ]
- January 15, 2021 – Amended by House Bill 242 - 133rd General Assembly [ View January 15, 2021 Version ]
- September 30, 2021 – Amended by House Bill 110 - 134th General Assembly [ View September 30, 2021 Version ]