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Section 5743.511 | [Repealed effective 10/3/2023 by H.B. 33, 135th General Assembly] County vapor product excise tax.

Ohio Revised Code
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Title 57 Taxation
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Chapter 5743 Cigarette Tax
 
You are viewing a past version of this section that is no longer in effect View Current Version
Effective:
April 3, 2023
Legislation:
Senate Bill 164 - 134th General Assembly
PDF:
Download Authenticated PDF
 

(A) As used in this section, "qualifying regional arts and cultural district" has the same meaning as in section 5743.021 of the Revised Code.

(B) For one or more of the purposes for which a tax may be levied under section 3381.16 of the Revised Code and for the purposes of paying the expenses of administering the tax and the expenses charged by a board of elections to hold an election on a question submitted under this section, the board of county commissioners of a county that has within its territorial boundaries a qualifying regional arts and cultural district may, on or after the first day of the first month after the effective date of this amendment, levy a tax on the sale of vapor products sold for resale at retail in the county composing the district at the rate of up to nine per cent of the wholesale price of the vapor product. Only one sale of the same article shall be used in computing the amount of tax due. The tax may be levied for any number of years not exceeding ten years.

The tax shall be levied pursuant to a resolution of the board of county commissioners approved by a majority of the electors in the county voting on the question of levying the tax. The resolution shall specify the rate of the tax, the number of years the tax will be levied, and the purposes for which the tax is levied. The election may be held on the date of a general, primary, or special election held not sooner than ninety days after the date the board of county commissioners certifies its resolution to the board of elections. If approved by the electors, the tax shall take effect on the first day of the month specified in the resolution but not sooner than the first day of the month that is at least sixty days after the certification of the election results by the board of elections. A copy of the resolution levying the tax shall be certified to the tax commissioner at least sixty days prior to the date on which the tax is to become effective.

(C) The form of the ballot in an election held to propose a tax under this section shall be as follows, or in any other form acceptable to the secretary of state:

"For the purpose of __________ (insert the purpose or purposes of the tax), shall an excise tax be levied throughout __________ County for the benefit of the ___________ (name of the qualifying regional arts and cultural district) on the sale of vapor products at wholesale at the rate of ____ of the wholesale price of the vapor product for _____ years?

For the tax
Against the tax
"

(D) All money arising from taxes levied under this section and sections 5743.621 and 5743.631 of the Revised Code shall be credited as follows:

(1) To the tax refund fund created by section 5703.052 of the Revised Code, amounts equal to the refunds from each tax levied under this section, section 5743.621, and section 5743.631 of the Revised Code and certified by the tax commissioner pursuant to section 5743.53 of the Revised Code;

(2) Following the crediting of amounts pursuant to division (D)(1) of this section:

(a) To the permissive tax distribution fund created under section 4301.423 of the Revised Code, an amount equal to ninety-eight per cent of the remainder collected;

(b) To the local excise tax administrative fund, created under section 5743.021 of the Revised Code, an amount equal to two per cent of such remainder, for use by the tax commissioner in defraying costs incurred in administering the tax.

On or before the tenth day of each month, the tax commissioner shall distribute the amount credited to the permissive tax distribution fund during the preceding month by providing for payment of the appropriate amount to the county treasurer of the county in which the tax is levied.

Last updated August 6, 2025 at 10:19 AM

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