As Reported by the Senate Finance and Financial 2
Institutions Committee 2
123rd General Assembly 5
Regular Session Am. S. B. No. 310 6
1999-2000 7
SENATORS RAY-HERINGTON 9
_________________________________________________________________ 11
A B I L L
To amend sections 307.672 and 5739.024 and to enact 13
section 307.674 of the Revised Code to authorize 14
cooperative undertakings by counties, municipal 15
corporations, port authorities, and nonprofit 16
corporations to provide for educational and
cultural performing arts facilities, to authorize 17
counties to levy an excise tax on lodging 18
transactions for that purpose, and to declare an 19
emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 21
Section 1. That sections 307.672 and 5739.024 be amended 23
and section 307.674 of the Revised Code be enacted to read as 24
follows:
Sec. 307.672. (A) As used in this section: 33
(1) "Bonds" means general obligation bonds, or notes in 35
anticipation thereof, of the county described in division 36
(B)(1)(b) of this section, and general obligation bonds, or notes 37
in anticipation thereof, of the host municipal corporation 38
described in division (B)(2)(a) of this section. 39
(2) "Corporation" means a nonprofit corporation that is 41
organized under the laws of this state and that includes within 42
the purposes for which it is incorporated the authorization to 43
lease and operate facilities such as a municipal educational and 44
cultural facility. 45
(3) "Debt service charges" means, for any period or 47
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payable at any time, the principal of and interest and any 48
premium due on bonds for that period or payable at that time 49
whether due at maturity or upon mandatory redemption, together 50
with any required deposits to reserves for the payment of 51
principal of and interest on such bonds. 52
(4) "Host municipal corporation" means the municipal 54
corporation within the boundaries of which a municipal 55
educational and cultural facility is or will be located. 56
(5) "Municipal educational and cultural facility" means a 58
facility that may consist of a museum, archives, library, hall of 59
fame, center for contemporary music, or other facilities 60
necessary to provide programs of an educational, recreational, 61
and cultural nature, together with all parking facilities, 62
walkways, and other auxiliary facilities, real and personal 63
property, property rights, easements, and interests that may be 64
appropriate for, or used in connection with, the operation of the 65
facility. 66
(B) The legislative authorities of a county and a host 68
municipal corporation may enter into a cooperative agreement with 69
a corporation, under which: 70
(1) The legislative authority of the county agrees to: 72
(a) Levy a tax under division (E) of section 5739.024 of 74
the Revised Code for a period not to exceed fifteen years to pay 75
the costs of acquiring, constructing, equipping, and improving a 76
municipal educational and cultural facility, including the debt 77
service charges on bonds; 78
(b) Issue bonds of the county pursuant to Chapter 133. of 80
the Revised Code for the purpose of acquiring, constructing, 81
equipping, and improving a municipal educational and cultural 82
facility; 83
(c) Contribute revenue from the tax and the proceeds from 85
the bonds described in divisions (B)(1)(a) and (b) of this 86
section to the municipal corporation for the purpose of 87
acquiring, constructing, equipping, and improving a municipal 88
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educational and cultural facility; 89
(2) The host municipal corporation agrees to: 91
(a) Issue bonds of the host municipal corporation pursuant 93
to Chapter 133. of the Revised Code for the purpose of acquiring, 94
constructing, equipping, and improving a municipal educational 95
and cultural facility; 96
(b) Acquire, construct, equip, and improve a municipal 98
educational and cultural facility; 99
(c) Accept from the county pursuant to the cooperative 101
agreement the revenues of the tax and the proceeds of the bonds 102
described in divisions (B)(1)(a) and (b) of this section; 103
(d) Lease a municipal educational and cultural facility to 105
the corporation, or contract with the corporation for the 106
operation and maintenance of the facility; 107
(e) To the extent provided for in the cooperative 109
agreement or the lease or contract with the corporation, 110
authorize the corporation to administer on behalf of the host 111
municipal corporation the contracts for acquiring, constructing, 112
equipping, and improving a municipal educational and cultural 113
facility. 114
(3) The corporation agrees to: 116
(a) Either lease the municipal educational and cultural 118
facility from the host municipal corporation and operate and 119
maintain the facility pursuant to the lease, or enter into a 120
contract with the host municipal corporation pursuant to which 121
the corporation shall operate and maintain the facility on behalf 122
of the host municipal corporation; 123
(b) To the extent provided for in the cooperative 125
agreement or the lease or contract with the host municipal 126
corporation, administer on behalf of the host municipal 127
corporation the contracts for acquiring, constructing, equipping, 128
or improving a municipal educational and cultural facility. 129
(C) A tax levied pursuant to division (E) of section 131
5739.024 of the Revised Code, the revenue from which is to be 132
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used to pay debt service charges on bonds described in division 133
(B)(1) or (2) of this section is not subject to diminution by 134
initiative or referendum or diminution by statute, unless 135
provision is made therein for an adequate substitute therefor 136
reasonably satisfactory to the legislative authorities of the 137
host municipal corporation and the county. 138
(D) THE LEGISLATIVE AUTHORITIES OF A COUNTY AND A HOST 140
MUNICIPAL CORPORATION THAT HAVE ENTERED INTO A COOPERATIVE 141
AGREEMENT WITH A CORPORATION PURSUANT TO DIVISION (B) OF THIS 142
SECTION MAY AMEND THAT COOPERATIVE AGREEMENT, WITH THE 143
PARTICIPATION OF A PORT AUTHORITY AS DEFINED IN SECTION 307.674 144
OF THE REVISED CODE, TO PROVIDE ALSO FOR A PORT AUTHORITY
EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY IN ACCORDANCE 145
WITH SECTION 307.674 OF THE REVISED CODE. SUCH AN AMENDMENT 146
SHALL BECOME EFFECTIVE ONLY TO THE EXTENT THAT THE TAX LEVIED
UNDER DIVISION (E) OF SECTION 5739.024 OF THE REVISED CODE IS NOT 147
NEEDED FOR THE DURATION OF THE ORIGINAL TAX TO PAY COSTS OF THE 148
MUNICIPAL EDUCATIONAL AND CULTURAL FACILITY, INCLUDING DEBT 149
SERVICE CHARGES ON RELATED BONDS, AS DETERMINED BY THE PARTIES TO 150
THE AMENDMENT. THE TAX MAY BE PLEDGED AND PAID BY THE PARTIES TO 151
THE AMENDMENT FOR THE BALANCE OF THE DURATION OF THE TAX TO A
PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY. 152
Sec. 307.674. (A) AS USED IN THIS SECTION: 154
(1) "BONDS" MEANS: 156
(a) REVENUE BONDS OF THE PORT AUTHORITY DESCRIBED IN 158
DIVISION (B)(2)(a) OF THIS SECTION; 159
(b) GENERAL OBLIGATION BONDS OF THE HOST MUNICIPAL 161
CORPORATION, OR NOTES IN ANTICIPATION THEREOF, DESCRIBED IN 162
DIVISION (B)(3)(a) OF THIS SECTION; 163
(c) ANY BONDS ISSUED TO REFUND ANY OF THOSE REVENUE BONDS, 165
GENERAL OBLIGATION BONDS, OR NOTES IN ANTICIPATION THEREOF. 166
(2) "CORPORATION" MEANS A NONPROFIT CORPORATION THAT IS 168
ORGANIZED UNDER THE LAWS OF THIS STATE AND THAT INCLUDES WITHIN 169
THE PURPOSES FOR WHICH IT IS INCORPORATED THE AUTHORIZATION TO 170
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LEASE AND OPERATE FACILITIES SUCH AS A PORT AUTHORITY EDUCATIONAL 171
AND CULTURAL PERFORMING ARTS FACILITY.
(3) "COST," AS APPLIED TO A PORT AUTHORITY EDUCATIONAL AND 173
CULTURAL PERFORMING ARTS FACILITY, MEANS THE COST OF ACQUIRING, 174
CONSTRUCTING, RENOVATING, REHABILITATING, EQUIPPING, OR IMPROVING 175
THE FACILITY, OR ANY COMBINATION OF THOSE PURPOSES, COLLECTIVELY 176
REFERRED TO IN THIS SECTION AS "CONSTRUCTION," AND THE COST OF 177
ACQUISITION OF ALL LAND, RIGHTS OF WAY, PROPERTY RIGHTS, 178
EASEMENTS, FRANCHISE RIGHTS, AND INTERESTS REQUIRED FOR THOSE
PURPOSES, THE COST OF DEMOLISHING OR REMOVING ANY BUILDINGS OR 179
STRUCTURES ON LAND SO ACQUIRED, INCLUDING THE COST OF ACQUIRING 180
ANY LAND TO WHICH THOSE BUILDINGS OR STRUCTURES MAY BE MOVED, THE 181
COST OF PUBLIC UTILITY AND COMMON CARRIER RELOCATION OR 182
DUPLICATION, THE COST OF ALL MACHINERY, FURNISHINGS, AND
EQUIPMENT, FINANCING CHARGES, INTEREST PRIOR TO AND DURING 183
CONSTRUCTION AND FOR NOT MORE THAN THREE YEARS AFTER COMPLETION 184
OF CONSTRUCTION, COSTS ARISING UNDER REIMBURSEMENT AGREEMENTS OR 185
OTHER CREDIT ENHANCEMENT AGREEMENTS RELATING TO BONDS, 186
ENGINEERING, EXPENSES OF RESEARCH AND DEVELOPMENT WITH RESPECT TO
SUCH FACILITY, LEGAL EXPENSES, PLANS, SPECIFICATIONS, SURVEYS, 187
STUDIES, ESTIMATES OF COSTS AND REVENUES, OTHER EXPENSES 188
NECESSARY OR INCIDENT TO DETERMINING THE FEASIBILITY OR 189
PRACTICABILITY OF ACQUIRING OR CONSTRUCTING THE FACILITY, 190
ADMINISTRATIVE EXPENSE, AND OTHER EXPENSES AS MAY BE NECESSARY OR
INCIDENT TO THAT ACQUISITION OR CONSTRUCTION AND THE FINANCING OF 191
SUCH ACQUISITION OR CONSTRUCTION, INCLUDING, WITH RESPECT TO THE 192
REVENUE BONDS OF A PORT AUTHORITY, AMOUNTS TO BE PAID INTO ANY 193
SPECIAL FUNDS FROM THE PROCEEDS OF THOSE BONDS, AND REPAYMENTS TO 194
THE PORT AUTHORITY, HOST COUNTY, HOST MUNICIPAL CORPORATION, OR 195
CORPORATION OF ANY AMOUNTS ADVANCED FOR THE FOREGOING PURPOSES. 196
(4) "DEBT SERVICE CHARGES" MEANS, FOR ANY PERIOD OR 198
PAYABLE AT ANY TIME, THE PRINCIPAL OF AND INTEREST AND ANY 199
PREMIUM DUE ON BONDS FOR THAT PERIOD OR PAYABLE AT THAT TIME 200
WHETHER DUE AT MATURITY OR UPON MANDATORY REDEMPTION, TOGETHER 201
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WITH ANY REQUIRED DEPOSITS TO RESERVES FOR THE PAYMENT OF
PRINCIPAL OF AND INTEREST ON THOSE BONDS, AND INCLUDES ANY 202
PAYMENTS REQUIRED BY THE PORT AUTHORITY TO SATISFY ANY OF ITS 203
OBLIGATIONS UNDER OR ARISING FROM ANY GUARANTY AGREEMENTS, 204
REIMBURSEMENT AGREEMENTS, OR OTHER CREDIT ENHANCEMENT AGREEMENTS
DESCRIBED IN DIVISION (C) OF THIS SECTION. 205
(5) "HOST COUNTY" MEANS THE COUNTY WITHIN THE BOUNDARIES 207
OF WHICH THE PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 208
ARTS FACILITY IS OR WILL BE LOCATED. 209
(6) "HOST MUNICIPAL CORPORATION" MEANS THE MUNICIPAL 211
CORPORATION WITHIN THE BOUNDARIES OF WHICH THE PORT AUTHORITY 212
EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY IS OR WILL BE 213
LOCATED.
(7) "PORT AUTHORITY" MEANS A PORT AUTHORITY CREATED 215
PURSUANT TO SECTION 4582.22 OF THE REVISED CODE. 216
(8) "PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 218
ARTS FACILITY" MEANS A FACILITY THAT CONSISTS OF A CENTER FOR 219
MUSIC OR OTHER PERFORMING ARTS, A THEATER OR OTHER FACILITIES TO 220
PROVIDE PROGRAMS OF AN EDUCATIONAL, RECREATIONAL, OR CULTURAL 221
NATURE, OR ANY COMBINATION OF THOSE PURPOSES AS DETERMINED BY THE 222
PARTIES TO THE COOPERATIVE AGREEMENT FOR WHICH PROVISION IS MADE 223
IN DIVISION (B) OF THIS SECTION TO FULFILL THE PUBLIC
EDUCATIONAL, RECREATIONAL, AND CULTURAL PURPOSES SET FORTH 224
THEREIN, TOGETHER WITH ALL PARKING FACILITIES, WALKWAYS, AND 225
OTHER AUXILIARY FACILITIES, REAL AND PERSONAL PROPERTY, PROPERTY 226
RIGHTS, EASEMENTS, AND INTERESTS THAT MAY BE APPROPRIATE FOR, OR 227
USED IN CONNECTION WITH, THE OPERATION OF THE FACILITY.
(B) A HOST COUNTY, A HOST MUNICIPAL CORPORATION, AND A 229
PORT AUTHORITY MAY ENTER INTO A COOPERATIVE AGREEMENT WITH A 230
CORPORATION UNDER WHICH, AS FURTHER PROVIDED FOR IN THAT 231
AGREEMENT:
(1) THE HOST COUNTY MAY AGREE TO DO ANY OR ALL OF THE 233
FOLLOWING:
(a) LEVY AND COLLECT A TAX UNDER DIVISION (E) OF SECTION 235
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5739.024 OF THE REVISED CODE FOR THE PURPOSES, AND IN AN AMOUNT 236
SUFFICIENT FOR THOSE PURPOSES, DESCRIBED IN DIVISIONS (B)(1)(b) 237
AND (c) OF THIS SECTION; 238
(b) PAY TO THE PORT AUTHORITY ALL OR SUCH PORTION AS 240
PROVIDED FOR IN THE COOPERATIVE AGREEMENT OF THE REVENUE FROM THE 241
TAX, TOGETHER WITH ANY INVESTMENT EARNINGS ON THAT REVENUE, TO BE 242
USED TO PAY A PORTION OF THE COSTS OF ACQUIRING, CONSTRUCTING, 243
RENOVATING, REHABILITATING, EQUIPPING, OR IMPROVING THE PORT 244
AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY; 245
(c) PLEDGE AND PAY TO THE CORPORATION ALL OR SUCH PORTION 247
AS PROVIDED FOR IN THE COOPERATIVE AGREEMENT OF THE REVENUE FROM 248
THE TAX, TOGETHER WITH ANY INVESTMENT EARNINGS ON THAT REVENUE, 249
TO BE USED TO PAY A PORTION OF THE COSTS TO THE CORPORATION OF 250
LEASING THE PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 251
ARTS FACILITY FROM THE PORT AUTHORITY.
(2) THE PORT AUTHORITY MAY AGREE TO DO ANY OR ALL OF THE 253
FOLLOWING:
(a) ISSUE ITS REVENUE BONDS PURSUANT TO SECTION 4582.48 OF 255
THE REVISED CODE FOR THE PURPOSE OF PAYING ALL OR A PORTION OF 256
THE COSTS OF THE PORT AUTHORITY EDUCATIONAL AND CULTURAL 257
PERFORMING ARTS FACILITY;
(b) ACQUIRE, CONSTRUCT, RENOVATE, REHABILITATE, EQUIP, AND 259
IMPROVE THE PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 260
ARTS FACILITY;
(c) LEASE THE PORT AUTHORITY EDUCATIONAL AND CULTURAL 262
PERFORMING ARTS FACILITY TO THE CORPORATION; 263
(d) TO THE EXTENT PROVIDED FOR IN THE COOPERATIVE 265
AGREEMENT OR THE LEASE TO THE CORPORATION, AUTHORIZE THE 266
CORPORATION TO ADMINISTER ON BEHALF OF THE PORT AUTHORITY THE 267
CONTRACTS FOR ACQUIRING, CONSTRUCTING, RENOVATING, 268
REHABILITATING, OR EQUIPPING THE PORT AUTHORITY EDUCATIONAL AND
CULTURAL PERFORMING ARTS FACILITY; 269
(e) USE THE REVENUE DERIVED FROM THE LEASE OF THE PORT 271
AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY TO 272
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THE CORPORATION SOLELY TO PAY DEBT SERVICE CHARGES ON REVENUE 273
BONDS OF THE PORT AUTHORITY ISSUED PURSUANT TO DIVISION (B)(2)(a) 274
OF THIS SECTION.
(3) THE HOST MUNICIPAL CORPORATION MAY AGREE TO ISSUE ITS 276
GENERAL OBLIGATION BONDS PURSUANT TO CHAPTER 133. OF THE REVISED 277
CODE FOR THE PURPOSE OF PAYING ALL OR A PORTION OF THE COSTS OF 278
THE PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS 279
FACILITY, AND PAY THE PROCEEDS FROM THE ISSUANCE TO THE PORT 280
AUTHORITY FOR THAT PURPOSE. THE COOPERATIVE AGREEMENT MAY
PROVIDE THAT THE PROCEEDS BE DEPOSITED WITH AND ADMINISTERED BY 281
THE TRUSTEE PURSUANT TO THE TRUST AGREEMENT AUTHORIZED IN 282
DIVISION (C) OF THIS SECTION.
(4) THE CORPORATION MAY AGREE TO DO ANY OR ALL OF THE 284
FOLLOWING:
(a) LEASE THE PORT AUTHORITY EDUCATIONAL AND CULTURAL 286
PERFORMING ARTS FACILITY FROM THE PORT AUTHORITY; 287
(b) OPERATE AND MAINTAIN THE PORT AUTHORITY EDUCATIONAL 289
AND CULTURAL PERFORMING ARTS FACILITY PURSUANT TO THE LEASE; 290
(c) TO THE EXTENT PROVIDED FOR IN THE COOPERATIVE 292
AGREEMENT OR THE LEASE FROM THE PORT AUTHORITY, ADMINISTER ON 293
BEHALF OF THE PORT AUTHORITY THE CONTRACTS FOR ACQUIRING, 294
CONSTRUCTING, RENOVATING, REHABILITATING, OR EQUIPPING THE PORT 295
AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY. 296
(C) THE PLEDGE AND PAYMENTS REFERRED TO IN DIVISIONS 299
(B)(1)(b) AND (c) OF THIS SECTION AND PROVIDED FOR IN THE 300
COOPERATIVE AGREEMENT SHALL BE FOR THE PERIOD STATED IN THE 301
COOPERATIVE AGREEMENT BUT SHALL NOT EXTEND LONGER THAN THE PERIOD
NECESSARY TO PROVIDE FOR THE FINAL RETIREMENT OF THE PORT 302
AUTHORITY REVENUE BONDS REFERRED TO IN DIVISION (B)(2)(a) OF THIS 303
SECTION, AND FOR THE SATISFACTION BY THE PORT AUTHORITY OF ANY OF 304
ITS OBLIGATIONS UNDER OR ARISING FROM ANY GUARANTY AGREEMENTS, 305
REIMBURSEMENT AGREEMENTS, OR OTHER CREDIT ENHANCEMENT AGREEMENTS 306
RELATING TO THOSE BONDS OR TO THE REVENUES PLEDGED TO THEM. THE 307
COOPERATIVE AGREEMENT SHALL PROVIDE FOR THE TERMINATION OF THE 308
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COOPERATIVE AGREEMENT, INCLUDING THE PLEDGE AND PAYMENT REFERRED 309
TO IN DIVISION (B)(1)(c) OF THIS SECTION, IF THE PORT AUTHORITY 310
REVENUE BONDS REFERRED TO IN DIVISION (B)(2)(a) OF THIS SECTION 311
HAVE NOT BEEN ISSUED, SOLD, AND DELIVERED WITHIN FIVE YEARS OF 312
THE EFFECTIVE DATE OF THE COOPERATIVE AGREEMENT. 313
THE COOPERATIVE AGREEMENT SHALL PROVIDE THAT ANY PORT 315
AUTHORITY REVENUE BONDS SHALL BE SECURED BY A TRUST AGREEMENT 316
BETWEEN THE PORT AUTHORITY AND A CORPORATE TRUSTEE THAT IS A 317
TRUST COMPANY OR BANK HAVING THE POWERS OF A TRUST COMPANY WITHIN 318
OR OUTSIDE THE STATE BUT AUTHORIZED TO EXERCISE TRUST POWERS
WITHIN THE STATE. THE HOST COUNTY MAY BE A PARTY TO THAT TRUST 319
AGREEMENT FOR THE PURPOSE OF BETTER SECURING THE PLEDGE BY THE 320
HOST COUNTY OF ITS PAYMENT TO THE CORPORATION PURSUANT TO 321
DIVISION (B)(1)(c) OF THIS SECTION. A TAX LEVIED PURSUANT TO 322
SECTION 5739.024 OF THE REVISED CODE FOR THE PURPOSES SPECIFIED 323
IN DIVISION (B)(1)(b) OR (c) OF THIS SECTION IS NOT SUBJECT TO 324
DIMINUTION BY INITIATIVE OR REFERENDUM OR DIMINUTION BY STATUTE, 325
UNLESS PROVISION IS MADE FOR AN ADEQUATE SUBSTITUTE REASONABLY 326
SATISFACTORY TO THE TRUSTEE UNDER THE TRUST AGREEMENT THAT
SECURES THE PORT AUTHORITY REVENUE BONDS. 327
(D) A PLEDGE OF MONEY BY A HOST COUNTY UNDER THIS SECTION 329
SHALL NOT BE NET INDEBTEDNESS OF THE HOST COUNTY FOR PURPOSES OF 330
SECTION 133.07 OF THE REVISED CODE. 331
(E) IF THE TERMS OF THE COOPERATIVE AGREEMENT SO PROVIDE, 333
ANY CONTRACT FOR THE ACQUISITION, CONSTRUCTION, RENOVATION, 334
REHABILITATION, EQUIPPING, OR IMPROVING OF A PORT AUTHORITY 335
EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY SHALL BE MADE 336
IN SUCH MANNER AS IS DETERMINED BY THE BOARD OF DIRECTORS OF THE 337
PORT AUTHORITY, AND UNLESS THE COOPERATIVE AGREEMENT PROVIDES 338
OTHERWISE, SUCH A CONTRACT IS NOT SUBJECT TO DIVISION (R)(2) OF 339
SECTION 4582.31 OF THE REVISED CODE. THE PORT AUTHORITY MAY TAKE
THE ASSIGNMENT OF AND ASSUME ANY CONTRACTS FOR THE ACQUISITION, 340
CONSTRUCTION, RENOVATION, REHABILITATION, EQUIPPING, OR IMPROVING 341
OF A PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS 342
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FACILITY THAT HAD PREVIOUSLY BEEN AUTHORIZED BY ANY OF THE HOST 343
COUNTY, THE HOST MUNICIPALITY, OR THE CORPORATION. SUCH
CONTRACTS ARE NOT SUBJECT TO DIVISION (R)(2) OF SECTION 4582.31 344
OF THE REVISED CODE.
ANY CONTRACT FOR THE ACQUISITION, CONSTRUCTION, RENOVATION, 346
REHABILITATION, EQUIPPING, OR IMPROVING OF A PORT AUTHORITY 347
EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY ENTERED INTO, 348
ASSIGNED, OR ASSUMED PURSUANT TO THIS DIVISION SHALL PROVIDE THAT 349
ALL LABORERS AND MECHANICS EMPLOYED FOR THE ACQUISITION, 350
CONSTRUCTION, RENOVATION, REHABILITATION, EQUIPPING, OR IMPROVING
OF THAT FACILITY SHALL BE PAID AT THE PREVAILING RATES OF WAGES 351
OF LABORERS AND MECHANICS FOR THE CLASS OF WORK CALLED FOR BY THE 352
PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY, 353
WHICH WAGES SHALL BE DETERMINED IN ACCORDANCE WITH THE 354
REQUIREMENTS OF CHAPTER 4115. OF THE REVISED CODE FOR THE 355
DETERMINATION OF PREVAILING WAGE RATES.
NOTWITHSTANDING ANY PROVISIONS TO THE CONTRARY IN SECTION 357
3383.07 OF THE REVISED CODE, CONSTRUCTION SERVICES AND GENERAL 358
BUILDING SERVICES FOR A PORT AUTHORITY EDUCATIONAL AND CULTURAL 359
PERFORMING ARTS FACILITY FUNDED COMPLETELY OR IN PART WITH MONEY 360
APPROPRIATED BY THE STATE TO THE OHIO ARTS AND SPORTS FACILITIES 361
COMMISSION MAY BE PROVIDED BY A PORT AUTHORITY OR A CORPORATION
THAT OCCUPIES, WILL OCCUPY, OR IS RESPONSIBLE FOR THAT FACILITY, 362
AS DETERMINED BY THE COMMISSION. THE CONSTRUCTION SERVICES AND 363
GENERAL BUILDING SERVICES TO BE PROVIDED BY THE PORT AUTHORITY OR 364
THE CORPORATION SHALL BE SPECIFIED IN AN AGREEMENT BETWEEN THE 365
COMMISSION AND THE PORT AUTHORITY OR CORPORATION. THAT
AGREEMENT, OR ANY ACTIONS TAKEN UNDER IT, ARE NOT SUBJECT TO 366
CHAPTERS 123. OR 153. OF THE REVISED CODE, EXCEPT FOR SECTIONS 367
123.151 AND 153.011 OF THE REVISED CODE, BUT ARE SUBJECT TO 368
CHAPTER 4115. OF THE REVISED CODE.
Sec. 5739.024. (A)(1) A board of county commissioners may 377
by resolution adopted by a majority of the members of the board, 378
levy an excise tax not to exceed three per cent on transactions 379
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by which lodging by a hotel is or is to be furnished to transient 380
guests. The board shall establish all regulations necessary to 381
provide for the administration and allocation of the tax. Except 383
as otherwise provided in divisions (A)(2) and (3) of this 385
section, the regulations shall provide, after deducting the real 386
and actual costs of administering the tax, for the return to each 387
municipal corporation or township that does not levy an excise 388
tax on such transactions, a uniform percentage of the tax 389
collected in the municipal corporation or in the unincorporated 390
portion of the township from each such transaction, not to exceed 391
thirty-three and one-third per cent. The remainder of the 392
revenue arising from the tax shall be deposited in a separate 393
fund and shall be spent solely to make contributions to the 394
convention and visitors' bureau operating within the county, 395
including a pledge and contribution of any portion of such 396
remainder pursuant to an agreement authorized by section 307.695 397
of the Revised Code. Except as otherwise provided under division 398
(A)(2) or (3) of this section, on and after May 10, 1994, a board 400
of county commissioners may not levy an excise tax pursuant to 401
this division in any municipal corporation or township located 402
wholly or partly within the county that has in effect an 403
ordinance or resolution levying an excise tax pursuant to 404
division (B) of this section. The board of a county that has 405
levied a tax under division (C) of this section may, by 406
resolution adopted within ninety days after July 15, 1985, by a 407
majority of the members of the board, amend the resolution 408
levying a tax under this division to provide for a portion of 409
that tax to be pledged and contributed in accordance with an 410
agreement entered under section 307.695 of the Revised Code. A 411
tax, any revenue from which is pledged pursuant to such an 412
agreement, shall remain in effect at the rate at which it is 413
imposed for the duration of the period for which the revenue 414
therefrom has been so pledged.
(2) A board of county commissioners that levies an excise 416
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tax under division (A)(1) of this section on June 30, 1997, at a 418
rate of three per cent, and that has pledged revenue from the tax 420
to an agreement entered into under section 307.695 of the Revised
Code, may amend the resolution levying that tax to provide for an 422
increase in the rate of the tax up to five per cent on each
transaction; to provide that revenue from the increase in the 423
rate shall be spent solely to make contributions to the 424
convention and visitors' bureau operating within the county to be 425
used specifically for promotion, advertising, and marketing of 426
the region in which the county is located; to provide that the 427
rate in excess of the three per cent levied under division (A)(1) 428
of this section shall remain in effect at the rate at which it is 429
imposed for the duration of the period during which any agreement
is in effect that was entered into under section 307.695 of the 430
Revised Code by the board of county commissioners levying a tax 431
under division (A)(1) of this section; and to provide that no 432
portion of that revenue need be returned to townships or 433
municipal corporations as would otherwise be required under 434
division (A)(1) of this section.
(3) A board of county commissioners that levies a tax 436
under division (A)(1) of this section on the effective date of 437
this amendment MARCH 18, 1999, at a rate of three per cent may, 439
by resolution adopted not later than forty-five days after that 440
effective date MARCH 18, 1999, amend the resolution levying the 442
tax to provide for all of the following:
(a) That the rate of the tax shall be increased by not 444
more than an additional four per cent on each transaction; 445
(b) That all of the revenue from the increase in rate 447
shall be pledged and contributed to a convention facilities 448
authority established by the board of county commissioners under 449
Chapter 351. of the Revised Code on or before November 15, 1998, 450
and used to pay costs of constructing, maintaining, operating, 452
and promoting a facility in the county, including paying bonds, 453
or notes issued in anticipation of bonds, as provided by that
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chapter; 454
(c) That no portion of the revenue arising from the 456
increase in rate need be returned to municipal corporations or 457
townships as otherwise required under division (A)(1) of this 458
section;
(d) That the increase in rate shall not be subject to 460
diminution by initiative or referendum or by law while any bonds, 461
or notes in anticipation of bonds, issued by the authority under 462
Chapter 351. of the Revised Code to which the revenue is pledged 463
remain outstanding in accordance with their terms, unless 464
provision is made by law or by the board of county commissioners 465
for an adequate substitute therefor that is satisfactory to the 466
trustee if a trust agreement secures the bonds.
Division (A)(3) of this section does not apply to the board 469
of county commissioners of any county in which a convention 470
center or facility exists or is being constructed on November 15, 472
1998, or of any county in which a convention facilities authority 473
levies a tax pursuant to section 351.021 of the Revised Code on 474
that date.
As used in division (A)(3) of this section, "costs" and 476
"facility" have the same meanings as in section 351.01 of the 477
Revised Code, and "convention center" has the same meaning as in 478
section 307.695 of the Revised Code. 479
(B) The legislative authority of a municipal corporation 481
or the board of trustees of a township that is not wholly or 482
partly located in a county that has in effect a resolution 483
levying an excise tax pursuant to division (A)(1) of this section 484
may by ordinance or resolution levy an excise tax not to exceed 485
three per cent on transactions by which lodging by a hotel is or 486
is to be furnished to transient guests. The legislative 487
authority of the municipal corporation or township shall deposit 488
at least fifty per cent of the revenue from the tax levied 489
pursuant to this division into a separate fund, which shall be 490
spent solely to make contributions to convention and visitors' 491
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bureaus operating within the county in which the municipal 492
corporation or township is wholly or partly located, and the 493
balance of such revenue shall be deposited in the general fund. 494
The municipal corporation or township shall establish all 495
regulations necessary to provide for the administration and 496
allocation of the tax. The levy of a tax under this division is 497
in addition to any tax imposed on the same transaction by a 498
municipal corporation or a township as authorized by division 499
(C)(1) of section 5739.02 of the Revised Code. 500
(C) For the purpose of making the payments authorized by 502
section 307.695 of the Revised Code to construct and equip a 503
convention center in the county and to cover the costs of 504
administering the tax, a board of county commissioners of a 505
county where a tax imposed under division (A)(1) of this section 506
is in effect may, by resolution adopted within ninety days after 507
July 15, 1985, by a majority of the members of the board, levy an 509
additional excise tax not to exceed three per cent on 510
transactions by which lodging by a hotel is or is to be furnished 511
to transient guests. The tax authorized by this division shall 512
be in addition to any tax that is levied pursuant to division (A) 513
of this section, but it shall not apply to transactions subject 514
to a tax levied by a municipal corporation or township pursuant 515
to the authorization granted by division (C)(1) of section 516
5739.02 of the Revised Code. The board shall establish all 517
regulations necessary to provide for the administration and 518
allocation of the tax. All revenues arising from the tax shall 519
be expended in accordance with section 307.695 of the Revised 520
Code. A tax imposed under this section shall remain in effect at 521
the rate at which it is imposed for the duration of the period 522
for which the revenue therefrom has been pledged pursuant to such 523
section.
(D) For the purpose of providing contributions under 525
division (B)(1) of section 307.671 of the Revised Code to enable 526
the acquisition, construction, and equipping of a port authority 527
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educational and cultural facility in the county and, to the 528
extent provided for in the cooperative agreement authorized by 529
that section, for the purpose of paying debt service charges on 530
bonds, or notes in anticipation thereof, described in division 531
(B)(1)(b) of that section, a board of county commissioners, by 532
resolution adopted within ninety days after December 22, 1992, by 534
a majority of the members of the board, may levy an additional 535
excise tax not to exceed one and one-half per cent on 536
transactions by which lodging by a hotel is or is to be furnished 537
to transient guests. The excise tax authorized by this division 538
shall be in addition to any tax that is levied pursuant to 539
divisions (A), (B), and (C) of this section, to any excise tax
levied pursuant to division (C) of section 5739.02 of the Revised 540
Code, and to any excise tax levied pursuant to section 351.021 of 541
the Revised Code. The board of county commissioners shall 542
establish all regulations necessary to provide for the 543
administration and allocation of the tax that are not 544
inconsistent with this section or section 307.671 of the Revised 545
Code. All revenues arising from the tax shall be expended in 546
accordance with section 307.671 of the Revised Code and division 547
(D) of this section. The levy of a tax imposed under this 548
section may not commence prior to the first day of the month next 549
following the execution of the cooperative agreement authorized 550
by section 307.671 of the Revised Code by all parties to that 551
agreement. Such tax shall remain in effect at the rate at which 552
it is imposed for the period of time described in division (C) of 553
section 307.671 of the Revised Code for which the revenue from 554
the tax has been pledged by the county to the corporation 555
pursuant to such section, but, to any extent provided for in the 556
cooperative agreement, for no lesser period than the period of 557
time required for payment of the debt service charges on bonds, 558
or notes in anticipation thereof, described in division (B)(1)(b) 559
of that section. 560
(E) For the purpose of paying the costs of acquiring, 562
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constructing, equipping, and improving a municipal educational 563
and cultural facility, including debt service charges on bonds 564
provided for in division (B) of section 307.672 of the Revised 565
Code, and for such additional purposes as are determined by the 566
county in the resolution levying the tax or amendments thereto, 567
INCLUDING SUBSEQUENT AMENDMENTS PROVIDING FOR PAYING COSTS OF 568
ACQUIRING, CONSTRUCTING, RENOVATING, REHABILITATING, EQUIPPING, 569
AND IMPROVING A PORT AUTHORITY EDUCATIONAL AND CULTURAL 570
PERFORMING ARTS FACILITY, AS DEFINED IN SECTION 307.674 OF THE 571
REVISED CODE, INCLUDING DEBT SERVICE CHARGES ON BONDS PROVIDED
FOR IN DIVISION (B) OF SECTION 307.674 OF THE REVISED CODE, the 572
legislative authority of a county, by resolution adopted within 574
ninety days after June 30, 1993, by a majority of the members of
the legislative authority, may levy an additional excise tax not 575
to exceed one and one-half per cent on transactions by which 576
lodging by a hotel is or is to be furnished to transient guests. 577
The excise tax authorized by this division shall be in addition 578
to any tax that is levied pursuant to divisions (A), (B), (C), 579
and (D) of this section, to any excise tax levied pursuant to 580
division (C) of section 5739.02 of the Revised Code, and to any 581
excise tax levied pursuant to section 351.021 of the Revised 582
Code. The legislative authority of the county shall establish 583
all regulations necessary to provide for the administration and 584
allocation of the tax. All revenues arising from the tax shall 585
be expended in accordance with section 307.672 of the Revised 586
Code and division (E) of this section. The levy of a tax imposed 587
under this division shall not commence prior to the first day of 588
the month next following the execution of the cooperative 589
agreement authorized by section 307.672 of the Revised Code by 590
all parties to that agreement. Such tax shall remain in effect at 591
the rate at which it is imposed for the period of time determined 592
by the legislative authority of the county, but not to exceed 593
fifteen years.
(F) THE LEGISLATIVE AUTHORITY OF A COUNTY THAT HAS LEVIED 595
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A TAX UNDER DIVISION (E) OF THIS SECTION MAY, BY RESOLUTION 596
ADOPTED WITHIN ONE HUNDRED EIGHTY DAYS AFTER THE EFFECTIVE DATE 597
OF THIS AMENDMENT, BY A MAJORITY OF THE MEMBERS OF THE 598
LEGISLATIVE AUTHORITY, AMEND THE RESOLUTION LEVYING A TAX UNDER 599
DIVISION (E) OF THIS SECTION TO PROVIDE FOR THE USE OF THE 600
PROCEEDS OF THAT TAX, TO THE EXTENT THAT IT IS NO LONGER NEEDED 601
FOR ITS ORIGINAL PURPOSE AS DETERMINED BY THE PARTIES TO A 602
COOPERATIVE AGREEMENT AMENDMENT PURSUANT TO DIVISION (D) OF 603
SECTION 307.672 OF THE REVISED CODE, TO PAY COSTS OF ACQUIRING,
CONSTRUCTING, RENOVATING, REHABILITATING, EQUIPPING, AND 604
IMPROVING A PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 605
ARTS FACILITY, INCLUDING DEBT SERVICE CHARGES ON BONDS PROVIDED 606
FOR IN DIVISION (B) OF SECTION 307.674 OF THE REVISED CODE. THE 607
RESOLUTION MAY ALSO PROVIDE FOR THE EXTENSION OF THE TAX AT THE 608
SAME RATE FOR THE LONGER OF THE PERIOD OF TIME DETERMINED BY THE
LEGISLATIVE AUTHORITY OF THE COUNTY, BUT NOT TO EXCEED AN 609
ADDITIONAL TWENTY-FIVE YEARS, OR THE PERIOD OF TIME REQUIRED TO 610
PAY ALL DEBT SERVICE CHARGES ON BONDS PROVIDED FOR IN DIVISION 611
(B) OF SECTION 307.672 OF THE REVISED CODE AND ON PORT AUTHORITY 612
REVENUE BONDS PROVIDED FOR IN DIVISION (B) OF SECTION 307.674 OF 613
THE REVISED CODE. ALL REVENUES ARISING FROM THE AMENDMENT AND
EXTENSION OF THE TAX SHALL BE EXPENDED IN ACCORDANCE WITH SECTION 614
307.674 OF THE REVISED CODE AND DIVISIONS (E) AND (F) OF THIS 615
SECTION.
Section 2. That existing sections 307.672 and 5739.024 of 617
the Revised Code are hereby repealed. 618
Section 3. The amendment and enactment of sections of the 620
Revised Code by Section 1 of this act apply to any proceedings 621
commenced after the effective date of this act, and, so far as 622
the provisions thereof support the actions taken, to any 623
proceedings pending or in progress on, or completed prior to, the 624
effective date of this act. The authority provided by Section 1
of this act is supplemental to and not in derogation of any 625
similar authority provided by, derived from, or implied by any 626
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law, the constitution, or any charter, resolution, or ordinance, 627
and no inference shall be drawn to negate the authority 628
thereunder by reason of the express provisions contained in
Section 1. 629
Section 4. This act is hereby declared to be an emergency 631
measure necessary for the immediate preservation of the public 632
peace, health, and safety. The reason for such necessity is that 633
the expeditious authorization of the cooperative undertaking by 634
the various entities provided for herein is required to better 635
enable the timely acquisition, construction, improvement, and 636
equipping of immediately needed educational and cultural
performing arts facilities and the timely commitments to do so. 637
Therefore, this act shall go into immediate effect. 638