Section 3796.31 | Prohibition on local taxes, fees.
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Effective:
September 30, 2021
Legislation:
House Bill 110 - 134th General Assembly
Except as otherwise authorized in the Revised Code, no political subdivision shall levy any tax or fee on cultivators, processors, or dispensaries that is based on those businesses' gross receipts or that is the same as or similar to any tax or fee imposed by the state.
Last updated August 24, 2021 at 12:49 PM
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 ]