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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5741.23 | Right of county or transit authority to levy additional tax not preempted.

Ohio Revised Code
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Title 57 Taxation
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Chapter 5741 Use Tax; Storage Tax
 
Effective:
February 20, 1986
Latest Legislation:
House Bill 583 - 116th General Assembly
PDF:
Download Authenticated PDF
 

The levy of any excise, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional use tax pursuant to section 5741.021, 5741.022, or 5741.023 of the Revised Code. No tax levied by a board of county commissioners pursuant to section 5741.022 of the Revised Code shall become effective at any time while a tax levied by the board of trustees of a regional transit authority pursuant to such section is in effect in any part of such county.

Available Versions of this Section