Section 3796.31 | Prohibition on local taxes, fees.
You are viewing a new version of this section that is not yet in effect
View Current Version
Effective:
March 20, 2026
Latest Legislation:
Senate Bill 56 - 136th General Assembly
Except as otherwise authorized in the Revised Code, no political subdivision shall do either of the following:
(A) Levy any tax or fee on license holders that is based on the license holder's businesses' gross receipts or that is the same as or similar to any tax or fee imposed by the state;
(B) Levy any tax, fee, or charge on license holders or license holders' property that is not generally charged on other businesses.
Last updated January 14, 2026 at 10:28 AM
Available Versions of this Section
- September 30, 2021 – Enacted by House Bill 110 - 134th General Assembly [ View September 30, 2021 Version ]
- March 20, 2026 – Amended by Senate Bill 56 - 136th General Assembly [ View March 20, 2026 Version ]