As Passed by the Senate 1
123rd General Assembly 4
Regular Session Am. S. B. No. 310 5
1999-2000 6
SENATORS RAY-HERINGTON-PRENTISS-DRAKE 8
_________________________________________________________________ 10
A B I L L
To amend sections 307.672 and 5739.024 and to enact 12
section 307.674 of the Revised Code to authorize 13
cooperative undertakings by counties, municipal 14
corporations, port authorities, and nonprofit 15
corporations to provide for educational and
cultural performing arts facilities, to authorize 16
counties to levy an excise tax on lodging 17
transactions for that purpose, and to declare an 18
emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 20
Section 1. That sections 307.672 and 5739.024 be amended 22
and section 307.674 of the Revised Code be enacted to read as 23
follows:
Sec. 307.672. (A) As used in this section: 32
(1) "Bonds" means general obligation bonds, or notes in 34
anticipation thereof, of the county described in division 35
(B)(1)(b) of this section, and general obligation bonds, or notes 36
in anticipation thereof, of the host municipal corporation 37
described in division (B)(2)(a) of this section. 38
(2) "Corporation" means a nonprofit corporation that is 40
organized under the laws of this state and that includes within 41
the purposes for which it is incorporated the authorization to 42
lease and operate facilities such as a municipal educational and 43
cultural facility. 44
(3) "Debt service charges" means, for any period or 46
payable at any time, the principal of and interest and any 47
2
premium due on bonds for that period or payable at that time 48
whether due at maturity or upon mandatory redemption, together 49
with any required deposits to reserves for the payment of 50
principal of and interest on such bonds. 51
(4) "Host municipal corporation" means the municipal 53
corporation within the boundaries of which a municipal 54
educational and cultural facility is or will be located. 55
(5) "Municipal educational and cultural facility" means a 57
facility that may consist of a museum, archives, library, hall of 58
fame, center for contemporary music, or other facilities 59
necessary to provide programs of an educational, recreational, 60
and cultural nature, together with all parking facilities, 61
walkways, and other auxiliary facilities, real and personal 62
property, property rights, easements, and interests that may be 63
appropriate for, or used in connection with, the operation of the 64
facility. 65
(B) The legislative authorities of a county and a host 67
municipal corporation may enter into a cooperative agreement with 68
a corporation, under which: 69
(1) The legislative authority of the county agrees to: 71
(a) Levy a tax under division (E) of section 5739.024 of 73
the Revised Code for a period not to exceed fifteen years to pay 74
the costs of acquiring, constructing, equipping, and improving a 75
municipal educational and cultural facility, including the debt 76
service charges on bonds; 77
(b) Issue bonds of the county pursuant to Chapter 133. of 79
the Revised Code for the purpose of acquiring, constructing, 80
equipping, and improving a municipal educational and cultural 81
facility; 82
(c) Contribute revenue from the tax and the proceeds from 84
the bonds described in divisions (B)(1)(a) and (b) of this 85
section to the municipal corporation for the purpose of 86
acquiring, constructing, equipping, and improving a municipal 87
educational and cultural facility; 88
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(2) The host municipal corporation agrees to: 90
(a) Issue bonds of the host municipal corporation pursuant 92
to Chapter 133. of the Revised Code for the purpose of acquiring, 93
constructing, equipping, and improving a municipal educational 94
and cultural facility; 95
(b) Acquire, construct, equip, and improve a municipal 97
educational and cultural facility; 98
(c) Accept from the county pursuant to the cooperative 100
agreement the revenues of the tax and the proceeds of the bonds 101
described in divisions (B)(1)(a) and (b) of this section; 102
(d) Lease a municipal educational and cultural facility to 104
the corporation, or contract with the corporation for the 105
operation and maintenance of the facility; 106
(e) To the extent provided for in the cooperative 108
agreement or the lease or contract with the corporation, 109
authorize the corporation to administer on behalf of the host 110
municipal corporation the contracts for acquiring, constructing, 111
equipping, and improving a municipal educational and cultural 112
facility. 113
(3) The corporation agrees to: 115
(a) Either lease the municipal educational and cultural 117
facility from the host municipal corporation and operate and 118
maintain the facility pursuant to the lease, or enter into a 119
contract with the host municipal corporation pursuant to which 120
the corporation shall operate and maintain the facility on behalf 121
of the host municipal corporation; 122
(b) To the extent provided for in the cooperative 124
agreement or the lease or contract with the host municipal 125
corporation, administer on behalf of the host municipal 126
corporation the contracts for acquiring, constructing, equipping, 127
or improving a municipal educational and cultural facility. 128
(C) A tax levied pursuant to division (E) of section 130
5739.024 of the Revised Code, the revenue from which is to be 131
used to pay debt service charges on bonds described in division 132
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(B)(1) or (2) of this section is not subject to diminution by 133
initiative or referendum or diminution by statute, unless 134
provision is made therein for an adequate substitute therefor 135
reasonably satisfactory to the legislative authorities of the 136
host municipal corporation and the county. 137
(D) THE LEGISLATIVE AUTHORITIES OF A COUNTY AND A HOST 139
MUNICIPAL CORPORATION THAT HAVE ENTERED INTO A COOPERATIVE 140
AGREEMENT WITH A CORPORATION PURSUANT TO DIVISION (B) OF THIS 141
SECTION MAY AMEND THAT COOPERATIVE AGREEMENT, WITH THE 142
PARTICIPATION OF A PORT AUTHORITY AS DEFINED IN SECTION 307.674 143
OF THE REVISED CODE, TO PROVIDE ALSO FOR A PORT AUTHORITY
EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY IN ACCORDANCE 144
WITH SECTION 307.674 OF THE REVISED CODE. SUCH AN AMENDMENT 145
SHALL BECOME EFFECTIVE ONLY TO THE EXTENT THAT THE TAX LEVIED
UNDER DIVISION (E) OF SECTION 5739.024 OF THE REVISED CODE IS NOT 146
NEEDED FOR THE DURATION OF THE ORIGINAL TAX TO PAY COSTS OF THE 147
MUNICIPAL EDUCATIONAL AND CULTURAL FACILITY, INCLUDING DEBT 148
SERVICE CHARGES ON RELATED BONDS, AS DETERMINED BY THE PARTIES TO 149
THE AMENDMENT. THE TAX MAY BE PLEDGED AND PAID BY THE PARTIES TO 150
THE AMENDMENT FOR THE BALANCE OF THE DURATION OF THE TAX TO A
PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY. 151
Sec. 307.674. (A) AS USED IN THIS SECTION: 153
(1) "BONDS" MEANS: 155
(a) REVENUE BONDS OF THE PORT AUTHORITY DESCRIBED IN 157
DIVISION (B)(2)(a) OF THIS SECTION; 158
(b) GENERAL OBLIGATION BONDS OF THE HOST MUNICIPAL 160
CORPORATION, OR NOTES IN ANTICIPATION THEREOF, DESCRIBED IN 161
DIVISION (B)(3)(a) OF THIS SECTION; 162
(c) ANY BONDS ISSUED TO REFUND ANY OF THOSE REVENUE BONDS, 164
GENERAL OBLIGATION BONDS, OR NOTES IN ANTICIPATION THEREOF. 165
(2) "CORPORATION" MEANS A NONPROFIT CORPORATION THAT IS 167
ORGANIZED UNDER THE LAWS OF THIS STATE AND THAT INCLUDES WITHIN 168
THE PURPOSES FOR WHICH IT IS INCORPORATED THE AUTHORIZATION TO 169
LEASE AND OPERATE FACILITIES SUCH AS A PORT AUTHORITY EDUCATIONAL 170
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AND CULTURAL PERFORMING ARTS FACILITY.
(3) "COST," AS APPLIED TO A PORT AUTHORITY EDUCATIONAL AND 172
CULTURAL PERFORMING ARTS FACILITY, MEANS THE COST OF ACQUIRING, 173
CONSTRUCTING, RENOVATING, REHABILITATING, EQUIPPING, OR IMPROVING 174
THE FACILITY, OR ANY COMBINATION OF THOSE PURPOSES, COLLECTIVELY 175
REFERRED TO IN THIS SECTION AS "CONSTRUCTION," AND THE COST OF 176
ACQUISITION OF ALL LAND, RIGHTS OF WAY, PROPERTY RIGHTS, 177
EASEMENTS, FRANCHISE RIGHTS, AND INTERESTS REQUIRED FOR THOSE
PURPOSES, THE COST OF DEMOLISHING OR REMOVING ANY BUILDINGS OR 178
STRUCTURES ON LAND SO ACQUIRED, INCLUDING THE COST OF ACQUIRING 179
ANY LAND TO WHICH THOSE BUILDINGS OR STRUCTURES MAY BE MOVED, THE 180
COST OF PUBLIC UTILITY AND COMMON CARRIER RELOCATION OR 181
DUPLICATION, THE COST OF ALL MACHINERY, FURNISHINGS, AND
EQUIPMENT, FINANCING CHARGES, INTEREST PRIOR TO AND DURING 182
CONSTRUCTION AND FOR NOT MORE THAN THREE YEARS AFTER COMPLETION 183
OF CONSTRUCTION, COSTS ARISING UNDER REIMBURSEMENT AGREEMENTS OR 184
OTHER CREDIT ENHANCEMENT AGREEMENTS RELATING TO BONDS, 185
ENGINEERING, EXPENSES OF RESEARCH AND DEVELOPMENT WITH RESPECT TO
SUCH FACILITY, LEGAL EXPENSES, PLANS, SPECIFICATIONS, SURVEYS, 186
STUDIES, ESTIMATES OF COSTS AND REVENUES, OTHER EXPENSES 187
NECESSARY OR INCIDENT TO DETERMINING THE FEASIBILITY OR 188
PRACTICABILITY OF ACQUIRING OR CONSTRUCTING THE FACILITY, 189
ADMINISTRATIVE EXPENSE, AND OTHER EXPENSES AS MAY BE NECESSARY OR
INCIDENT TO THAT ACQUISITION OR CONSTRUCTION AND THE FINANCING OF 190
SUCH ACQUISITION OR CONSTRUCTION, INCLUDING, WITH RESPECT TO THE 191
REVENUE BONDS OF A PORT AUTHORITY, AMOUNTS TO BE PAID INTO ANY 192
SPECIAL FUNDS FROM THE PROCEEDS OF THOSE BONDS, AND REPAYMENTS TO 193
THE PORT AUTHORITY, HOST COUNTY, HOST MUNICIPAL CORPORATION, OR 194
CORPORATION OF ANY AMOUNTS ADVANCED FOR THE FOREGOING PURPOSES. 195
(4) "DEBT SERVICE CHARGES" MEANS, FOR ANY PERIOD OR 197
PAYABLE AT ANY TIME, THE PRINCIPAL OF AND INTEREST AND ANY 198
PREMIUM DUE ON BONDS FOR THAT PERIOD OR PAYABLE AT THAT TIME 199
WHETHER DUE AT MATURITY OR UPON MANDATORY REDEMPTION, TOGETHER 200
WITH ANY REQUIRED DEPOSITS TO RESERVES FOR THE PAYMENT OF
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PRINCIPAL OF AND INTEREST ON THOSE BONDS, AND INCLUDES ANY 201
PAYMENTS REQUIRED BY THE PORT AUTHORITY TO SATISFY ANY OF ITS 202
OBLIGATIONS UNDER OR ARISING FROM ANY GUARANTY AGREEMENTS, 203
REIMBURSEMENT AGREEMENTS, OR OTHER CREDIT ENHANCEMENT AGREEMENTS
DESCRIBED IN DIVISION (C) OF THIS SECTION. 204
(5) "HOST COUNTY" MEANS THE COUNTY WITHIN THE BOUNDARIES 206
OF WHICH THE PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 207
ARTS FACILITY IS OR WILL BE LOCATED. 208
(6) "HOST MUNICIPAL CORPORATION" MEANS THE MUNICIPAL 210
CORPORATION WITHIN THE BOUNDARIES OF WHICH THE PORT AUTHORITY 211
EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY IS OR WILL BE 212
LOCATED.
(7) "PORT AUTHORITY" MEANS A PORT AUTHORITY CREATED 214
PURSUANT TO SECTION 4582.22 OF THE REVISED CODE. 215
(8) "PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 217
ARTS FACILITY" MEANS A FACILITY THAT CONSISTS OF A CENTER FOR 218
MUSIC OR OTHER PERFORMING ARTS, A THEATER OR OTHER FACILITIES TO 219
PROVIDE PROGRAMS OF AN EDUCATIONAL, RECREATIONAL, OR CULTURAL 220
NATURE, OR ANY COMBINATION OF THOSE PURPOSES AS DETERMINED BY THE 221
PARTIES TO THE COOPERATIVE AGREEMENT FOR WHICH PROVISION IS MADE 222
IN DIVISION (B) OF THIS SECTION TO FULFILL THE PUBLIC
EDUCATIONAL, RECREATIONAL, AND CULTURAL PURPOSES SET FORTH 223
THEREIN, TOGETHER WITH ALL PARKING FACILITIES, WALKWAYS, AND 224
OTHER AUXILIARY FACILITIES, REAL AND PERSONAL PROPERTY, PROPERTY 225
RIGHTS, EASEMENTS, AND INTERESTS THAT MAY BE APPROPRIATE FOR, OR 226
USED IN CONNECTION WITH, THE OPERATION OF THE FACILITY.
(B) A HOST COUNTY, A HOST MUNICIPAL CORPORATION, AND A 228
PORT AUTHORITY MAY ENTER INTO A COOPERATIVE AGREEMENT WITH A 229
CORPORATION UNDER WHICH, AS FURTHER PROVIDED FOR IN THAT 230
AGREEMENT:
(1) THE HOST COUNTY MAY AGREE TO DO ANY OR ALL OF THE 232
FOLLOWING:
(a) LEVY AND COLLECT A TAX UNDER DIVISION (E) OF SECTION 234
5739.024 OF THE REVISED CODE FOR THE PURPOSES, AND IN AN AMOUNT 235
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SUFFICIENT FOR THOSE PURPOSES, DESCRIBED IN DIVISIONS (B)(1)(b) 236
AND (c) OF THIS SECTION; 237
(b) PAY TO THE PORT AUTHORITY ALL OR SUCH PORTION AS 239
PROVIDED FOR IN THE COOPERATIVE AGREEMENT OF THE REVENUE FROM THE 240
TAX, TOGETHER WITH ANY INVESTMENT EARNINGS ON THAT REVENUE, TO BE 241
USED TO PAY A PORTION OF THE COSTS OF ACQUIRING, CONSTRUCTING, 242
RENOVATING, REHABILITATING, EQUIPPING, OR IMPROVING THE PORT 243
AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY; 244
(c) PLEDGE AND PAY TO THE CORPORATION ALL OR SUCH PORTION 246
AS PROVIDED FOR IN THE COOPERATIVE AGREEMENT OF THE REVENUE FROM 247
THE TAX, TOGETHER WITH ANY INVESTMENT EARNINGS ON THAT REVENUE, 248
TO BE USED TO PAY A PORTION OF THE COSTS TO THE CORPORATION OF 249
LEASING THE PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 250
ARTS FACILITY FROM THE PORT AUTHORITY.
(2) THE PORT AUTHORITY MAY AGREE TO DO ANY OR ALL OF THE 252
FOLLOWING:
(a) ISSUE ITS REVENUE BONDS PURSUANT TO SECTION 4582.48 OF 254
THE REVISED CODE FOR THE PURPOSE OF PAYING ALL OR A PORTION OF 255
THE COSTS OF THE PORT AUTHORITY EDUCATIONAL AND CULTURAL 256
PERFORMING ARTS FACILITY;
(b) ACQUIRE, CONSTRUCT, RENOVATE, REHABILITATE, EQUIP, AND 258
IMPROVE THE PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 259
ARTS FACILITY;
(c) LEASE THE PORT AUTHORITY EDUCATIONAL AND CULTURAL 261
PERFORMING ARTS FACILITY TO THE CORPORATION; 262
(d) TO THE EXTENT PROVIDED FOR IN THE COOPERATIVE 264
AGREEMENT OR THE LEASE TO THE CORPORATION, AUTHORIZE THE 265
CORPORATION TO ADMINISTER ON BEHALF OF THE PORT AUTHORITY THE 266
CONTRACTS FOR ACQUIRING, CONSTRUCTING, RENOVATING, 267
REHABILITATING, OR EQUIPPING THE PORT AUTHORITY EDUCATIONAL AND
CULTURAL PERFORMING ARTS FACILITY; 268
(e) USE THE REVENUE DERIVED FROM THE LEASE OF THE PORT 270
AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY TO 271
THE CORPORATION SOLELY TO PAY DEBT SERVICE CHARGES ON REVENUE 272
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BONDS OF THE PORT AUTHORITY ISSUED PURSUANT TO DIVISION (B)(2)(a) 273
OF THIS SECTION.
(3) THE HOST MUNICIPAL CORPORATION MAY AGREE TO ISSUE ITS 275
GENERAL OBLIGATION BONDS PURSUANT TO CHAPTER 133. OF THE REVISED 276
CODE FOR THE PURPOSE OF PAYING ALL OR A PORTION OF THE COSTS OF 277
THE PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS 278
FACILITY, AND PAY THE PROCEEDS FROM THE ISSUANCE TO THE PORT 279
AUTHORITY FOR THAT PURPOSE. THE COOPERATIVE AGREEMENT MAY
PROVIDE THAT THE PROCEEDS BE DEPOSITED WITH AND ADMINISTERED BY 280
THE TRUSTEE PURSUANT TO THE TRUST AGREEMENT AUTHORIZED IN 281
DIVISION (C) OF THIS SECTION.
(4) THE CORPORATION MAY AGREE TO DO ANY OR ALL OF THE 283
FOLLOWING:
(a) LEASE THE PORT AUTHORITY EDUCATIONAL AND CULTURAL 285
PERFORMING ARTS FACILITY FROM THE PORT AUTHORITY; 286
(b) OPERATE AND MAINTAIN THE PORT AUTHORITY EDUCATIONAL 288
AND CULTURAL PERFORMING ARTS FACILITY PURSUANT TO THE LEASE; 289
(c) TO THE EXTENT PROVIDED FOR IN THE COOPERATIVE 291
AGREEMENT OR THE LEASE FROM THE PORT AUTHORITY, ADMINISTER ON 292
BEHALF OF THE PORT AUTHORITY THE CONTRACTS FOR ACQUIRING, 293
CONSTRUCTING, RENOVATING, REHABILITATING, OR EQUIPPING THE PORT 294
AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY. 295
(C) THE PLEDGE AND PAYMENTS REFERRED TO IN DIVISIONS 298
(B)(1)(b) AND (c) OF THIS SECTION AND PROVIDED FOR IN THE 299
COOPERATIVE AGREEMENT SHALL BE FOR THE PERIOD STATED IN THE 300
COOPERATIVE AGREEMENT BUT SHALL NOT EXTEND LONGER THAN THE PERIOD
NECESSARY TO PROVIDE FOR THE FINAL RETIREMENT OF THE PORT 301
AUTHORITY REVENUE BONDS REFERRED TO IN DIVISION (B)(2)(a) OF THIS 302
SECTION, AND FOR THE SATISFACTION BY THE PORT AUTHORITY OF ANY OF 303
ITS OBLIGATIONS UNDER OR ARISING FROM ANY GUARANTY AGREEMENTS, 304
REIMBURSEMENT AGREEMENTS, OR OTHER CREDIT ENHANCEMENT AGREEMENTS 305
RELATING TO THOSE BONDS OR TO THE REVENUES PLEDGED TO THEM. THE 306
COOPERATIVE AGREEMENT SHALL PROVIDE FOR THE TERMINATION OF THE 307
COOPERATIVE AGREEMENT, INCLUDING THE PLEDGE AND PAYMENT REFERRED 308
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TO IN DIVISION (B)(1)(c) OF THIS SECTION, IF THE PORT AUTHORITY 309
REVENUE BONDS REFERRED TO IN DIVISION (B)(2)(a) OF THIS SECTION 310
HAVE NOT BEEN ISSUED, SOLD, AND DELIVERED WITHIN FIVE YEARS OF 311
THE EFFECTIVE DATE OF THE COOPERATIVE AGREEMENT. 312
THE COOPERATIVE AGREEMENT SHALL PROVIDE THAT ANY PORT 314
AUTHORITY REVENUE BONDS SHALL BE SECURED BY A TRUST AGREEMENT 315
BETWEEN THE PORT AUTHORITY AND A CORPORATE TRUSTEE THAT IS A 316
TRUST COMPANY OR BANK HAVING THE POWERS OF A TRUST COMPANY WITHIN 317
OR OUTSIDE THE STATE BUT AUTHORIZED TO EXERCISE TRUST POWERS
WITHIN THE STATE. THE HOST COUNTY MAY BE A PARTY TO THAT TRUST 318
AGREEMENT FOR THE PURPOSE OF BETTER SECURING THE PLEDGE BY THE 319
HOST COUNTY OF ITS PAYMENT TO THE CORPORATION PURSUANT TO 320
DIVISION (B)(1)(c) OF THIS SECTION. A TAX LEVIED PURSUANT TO 321
SECTION 5739.024 OF THE REVISED CODE FOR THE PURPOSES SPECIFIED 322
IN DIVISION (B)(1)(b) OR (c) OF THIS SECTION IS NOT SUBJECT TO 323
DIMINUTION BY INITIATIVE OR REFERENDUM OR DIMINUTION BY STATUTE, 324
UNLESS PROVISION IS MADE FOR AN ADEQUATE SUBSTITUTE REASONABLY 325
SATISFACTORY TO THE TRUSTEE UNDER THE TRUST AGREEMENT THAT
SECURES THE PORT AUTHORITY REVENUE BONDS. 326
(D) A PLEDGE OF MONEY BY A HOST COUNTY UNDER THIS SECTION 328
SHALL NOT BE NET INDEBTEDNESS OF THE HOST COUNTY FOR PURPOSES OF 329
SECTION 133.07 OF THE REVISED CODE. 330
(E) IF THE TERMS OF THE COOPERATIVE AGREEMENT SO PROVIDE, 332
ANY CONTRACT FOR THE ACQUISITION, CONSTRUCTION, RENOVATION, 333
REHABILITATION, EQUIPPING, OR IMPROVING OF A PORT AUTHORITY 334
EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY SHALL BE MADE 335
IN SUCH MANNER AS IS DETERMINED BY THE BOARD OF DIRECTORS OF THE 336
PORT AUTHORITY, AND UNLESS THE COOPERATIVE AGREEMENT PROVIDES 337
OTHERWISE, SUCH A CONTRACT IS NOT SUBJECT TO DIVISION (R)(2) OF 338
SECTION 4582.31 OF THE REVISED CODE. THE PORT AUTHORITY MAY TAKE
THE ASSIGNMENT OF AND ASSUME ANY CONTRACTS FOR THE ACQUISITION, 339
CONSTRUCTION, RENOVATION, REHABILITATION, EQUIPPING, OR IMPROVING 340
OF A PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS 341
FACILITY THAT HAD PREVIOUSLY BEEN AUTHORIZED BY ANY OF THE HOST 342
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COUNTY, THE HOST MUNICIPALITY, OR THE CORPORATION. SUCH
CONTRACTS ARE NOT SUBJECT TO DIVISION (R)(2) OF SECTION 4582.31 343
OF THE REVISED CODE.
ANY CONTRACT FOR THE ACQUISITION, CONSTRUCTION, RENOVATION, 345
REHABILITATION, EQUIPPING, OR IMPROVING OF A PORT AUTHORITY 346
EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY ENTERED INTO, 347
ASSIGNED, OR ASSUMED PURSUANT TO THIS DIVISION SHALL PROVIDE THAT 348
ALL LABORERS AND MECHANICS EMPLOYED FOR THE ACQUISITION, 349
CONSTRUCTION, RENOVATION, REHABILITATION, EQUIPPING, OR IMPROVING
OF THAT FACILITY SHALL BE PAID AT THE PREVAILING RATES OF WAGES 350
OF LABORERS AND MECHANICS FOR THE CLASS OF WORK CALLED FOR BY THE 351
PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY, 352
WHICH WAGES SHALL BE DETERMINED IN ACCORDANCE WITH THE 353
REQUIREMENTS OF CHAPTER 4115. OF THE REVISED CODE FOR THE 354
DETERMINATION OF PREVAILING WAGE RATES.
NOTWITHSTANDING ANY PROVISIONS TO THE CONTRARY IN SECTION 356
3383.07 OF THE REVISED CODE, CONSTRUCTION SERVICES AND GENERAL 357
BUILDING SERVICES FOR A PORT AUTHORITY EDUCATIONAL AND CULTURAL 358
PERFORMING ARTS FACILITY FUNDED COMPLETELY OR IN PART WITH MONEY 359
APPROPRIATED BY THE STATE TO THE OHIO ARTS AND SPORTS FACILITIES 360
COMMISSION MAY BE PROVIDED BY A PORT AUTHORITY OR A CORPORATION
THAT OCCUPIES, WILL OCCUPY, OR IS RESPONSIBLE FOR THAT FACILITY, 361
AS DETERMINED BY THE COMMISSION. THE CONSTRUCTION SERVICES AND 362
GENERAL BUILDING SERVICES TO BE PROVIDED BY THE PORT AUTHORITY OR 363
THE CORPORATION SHALL BE SPECIFIED IN AN AGREEMENT BETWEEN THE 364
COMMISSION AND THE PORT AUTHORITY OR CORPORATION. THAT
AGREEMENT, OR ANY ACTIONS TAKEN UNDER IT, ARE NOT SUBJECT TO 365
CHAPTERS 123. OR 153. OF THE REVISED CODE, EXCEPT FOR SECTIONS 366
123.151 AND 153.011 OF THE REVISED CODE, BUT ARE SUBJECT TO 367
CHAPTER 4115. OF THE REVISED CODE.
Sec. 5739.024. (A)(1) A board of county commissioners may 376
by resolution adopted by a majority of the members of the board, 377
levy an excise tax not to exceed three per cent on transactions 378
by which lodging by a hotel is or is to be furnished to transient 379
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guests. The board shall establish all regulations necessary to 380
provide for the administration and allocation of the tax. Except 382
as otherwise provided in divisions (A)(2) and (3) of this 384
section, the regulations shall provide, after deducting the real 385
and actual costs of administering the tax, for the return to each 386
municipal corporation or township that does not levy an excise 387
tax on such transactions, a uniform percentage of the tax 388
collected in the municipal corporation or in the unincorporated 389
portion of the township from each such transaction, not to exceed 390
thirty-three and one-third per cent. The remainder of the 391
revenue arising from the tax shall be deposited in a separate 392
fund and shall be spent solely to make contributions to the 393
convention and visitors' bureau operating within the county, 394
including a pledge and contribution of any portion of such 395
remainder pursuant to an agreement authorized by section 307.695 396
of the Revised Code. Except as otherwise provided under division 397
(A)(2) or (3) of this section, on and after May 10, 1994, a board 399
of county commissioners may not levy an excise tax pursuant to 400
this division in any municipal corporation or township located 401
wholly or partly within the county that has in effect an 402
ordinance or resolution levying an excise tax pursuant to 403
division (B) of this section. The board of a county that has 404
levied a tax under division (C) of this section may, by 405
resolution adopted within ninety days after July 15, 1985, by a 406
majority of the members of the board, amend the resolution 407
levying a tax under this division to provide for a portion of 408
that tax to be pledged and contributed in accordance with an 409
agreement entered under section 307.695 of the Revised Code. A 410
tax, any revenue from which is pledged pursuant to such an 411
agreement, shall remain in effect at the rate at which it is 412
imposed for the duration of the period for which the revenue 413
therefrom has been so pledged.
(2) A board of county commissioners that levies an excise 415
tax under division (A)(1) of this section on June 30, 1997, at a 417
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rate of three per cent, and that has pledged revenue from the tax 419
to an agreement entered into under section 307.695 of the Revised
Code, may amend the resolution levying that tax to provide for an 421
increase in the rate of the tax up to five per cent on each
transaction; to provide that revenue from the increase in the 422
rate shall be spent solely to make contributions to the 423
convention and visitors' bureau operating within the county to be 424
used specifically for promotion, advertising, and marketing of 425
the region in which the county is located; to provide that the 426
rate in excess of the three per cent levied under division (A)(1) 427
of this section shall remain in effect at the rate at which it is 428
imposed for the duration of the period during which any agreement
is in effect that was entered into under section 307.695 of the 429
Revised Code by the board of county commissioners levying a tax 430
under division (A)(1) of this section; and to provide that no 431
portion of that revenue need be returned to townships or 432
municipal corporations as would otherwise be required under 433
division (A)(1) of this section.
(3) A board of county commissioners that levies a tax 435
under division (A)(1) of this section on the effective date of 436
this amendment MARCH 18, 1999, at a rate of three per cent may, 438
by resolution adopted not later than forty-five days after that 439
effective date MARCH 18, 1999, amend the resolution levying the 441
tax to provide for all of the following:
(a) That the rate of the tax shall be increased by not 443
more than an additional four per cent on each transaction; 444
(b) That all of the revenue from the increase in rate 446
shall be pledged and contributed to a convention facilities 447
authority established by the board of county commissioners under 448
Chapter 351. of the Revised Code on or before November 15, 1998, 449
and used to pay costs of constructing, maintaining, operating, 451
and promoting a facility in the county, including paying bonds, 452
or notes issued in anticipation of bonds, as provided by that
chapter; 453
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(c) That no portion of the revenue arising from the 455
increase in rate need be returned to municipal corporations or 456
townships as otherwise required under division (A)(1) of this 457
section;
(d) That the increase in rate shall not be subject to 459
diminution by initiative or referendum or by law while any bonds, 460
or notes in anticipation of bonds, issued by the authority under 461
Chapter 351. of the Revised Code to which the revenue is pledged 462
remain outstanding in accordance with their terms, unless 463
provision is made by law or by the board of county commissioners 464
for an adequate substitute therefor that is satisfactory to the 465
trustee if a trust agreement secures the bonds.
Division (A)(3) of this section does not apply to the board 468
of county commissioners of any county in which a convention 469
center or facility exists or is being constructed on November 15, 471
1998, or of any county in which a convention facilities authority 472
levies a tax pursuant to section 351.021 of the Revised Code on 473
that date.
As used in division (A)(3) of this section, "costs" and 475
"facility" have the same meanings as in section 351.01 of the 476
Revised Code, and "convention center" has the same meaning as in 477
section 307.695 of the Revised Code. 478
(B) The legislative authority of a municipal corporation 480
or the board of trustees of a township that is not wholly or 481
partly located in a county that has in effect a resolution 482
levying an excise tax pursuant to division (A)(1) of this section 483
may by ordinance or resolution levy an excise tax not to exceed 484
three per cent on transactions by which lodging by a hotel is or 485
is to be furnished to transient guests. The legislative 486
authority of the municipal corporation or township shall deposit 487
at least fifty per cent of the revenue from the tax levied 488
pursuant to this division into a separate fund, which shall be 489
spent solely to make contributions to convention and visitors' 490
bureaus operating within the county in which the municipal 491
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corporation or township is wholly or partly located, and the 492
balance of such revenue shall be deposited in the general fund. 493
The municipal corporation or township shall establish all 494
regulations necessary to provide for the administration and 495
allocation of the tax. The levy of a tax under this division is 496
in addition to any tax imposed on the same transaction by a 497
municipal corporation or a township as authorized by division 498
(C)(1) of section 5739.02 of the Revised Code. 499
(C) For the purpose of making the payments authorized by 501
section 307.695 of the Revised Code to construct and equip a 502
convention center in the county and to cover the costs of 503
administering the tax, a board of county commissioners of a 504
county where a tax imposed under division (A)(1) of this section 505
is in effect may, by resolution adopted within ninety days after 506
July 15, 1985, by a majority of the members of the board, levy an 508
additional excise tax not to exceed three per cent on 509
transactions by which lodging by a hotel is or is to be furnished 510
to transient guests. The tax authorized by this division shall 511
be in addition to any tax that is levied pursuant to division (A) 512
of this section, but it shall not apply to transactions subject 513
to a tax levied by a municipal corporation or township pursuant 514
to the authorization granted by division (C)(1) of section 515
5739.02 of the Revised Code. The board shall establish all 516
regulations necessary to provide for the administration and 517
allocation of the tax. All revenues arising from the tax shall 518
be expended in accordance with section 307.695 of the Revised 519
Code. A tax imposed under this section shall remain in effect at 520
the rate at which it is imposed for the duration of the period 521
for which the revenue therefrom has been pledged pursuant to such 522
section.
(D) For the purpose of providing contributions under 524
division (B)(1) of section 307.671 of the Revised Code to enable 525
the acquisition, construction, and equipping of a port authority 526
educational and cultural facility in the county and, to the 527
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extent provided for in the cooperative agreement authorized by 528
that section, for the purpose of paying debt service charges on 529
bonds, or notes in anticipation thereof, described in division 530
(B)(1)(b) of that section, a board of county commissioners, by 531
resolution adopted within ninety days after December 22, 1992, by 533
a majority of the members of the board, may levy an additional 534
excise tax not to exceed one and one-half per cent on 535
transactions by which lodging by a hotel is or is to be furnished 536
to transient guests. The excise tax authorized by this division 537
shall be in addition to any tax that is levied pursuant to 538
divisions (A), (B), and (C) of this section, to any excise tax
levied pursuant to division (C) of section 5739.02 of the Revised 539
Code, and to any excise tax levied pursuant to section 351.021 of 540
the Revised Code. The board of county commissioners shall 541
establish all regulations necessary to provide for the 542
administration and allocation of the tax that are not 543
inconsistent with this section or section 307.671 of the Revised 544
Code. All revenues arising from the tax shall be expended in 545
accordance with section 307.671 of the Revised Code and division 546
(D) of this section. The levy of a tax imposed under this 547
section may not commence prior to the first day of the month next 548
following the execution of the cooperative agreement authorized 549
by section 307.671 of the Revised Code by all parties to that 550
agreement. Such tax shall remain in effect at the rate at which 551
it is imposed for the period of time described in division (C) of 552
section 307.671 of the Revised Code for which the revenue from 553
the tax has been pledged by the county to the corporation 554
pursuant to such section, but, to any extent provided for in the 555
cooperative agreement, for no lesser period than the period of 556
time required for payment of the debt service charges on bonds, 557
or notes in anticipation thereof, described in division (B)(1)(b) 558
of that section. 559
(E) For the purpose of paying the costs of acquiring, 561
constructing, equipping, and improving a municipal educational 562
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and cultural facility, including debt service charges on bonds 563
provided for in division (B) of section 307.672 of the Revised 564
Code, and for such additional purposes as are determined by the 565
county in the resolution levying the tax or amendments thereto, 566
INCLUDING SUBSEQUENT AMENDMENTS PROVIDING FOR PAYING COSTS OF 567
ACQUIRING, CONSTRUCTING, RENOVATING, REHABILITATING, EQUIPPING, 568
AND IMPROVING A PORT AUTHORITY EDUCATIONAL AND CULTURAL 569
PERFORMING ARTS FACILITY, AS DEFINED IN SECTION 307.674 OF THE 570
REVISED CODE, INCLUDING DEBT SERVICE CHARGES ON BONDS PROVIDED
FOR IN DIVISION (B) OF SECTION 307.674 OF THE REVISED CODE, the 571
legislative authority of a county, by resolution adopted within 573
ninety days after June 30, 1993, by a majority of the members of
the legislative authority, may levy an additional excise tax not 574
to exceed one and one-half per cent on transactions by which 575
lodging by a hotel is or is to be furnished to transient guests. 576
The excise tax authorized by this division shall be in addition 577
to any tax that is levied pursuant to divisions (A), (B), (C), 578
and (D) of this section, to any excise tax levied pursuant to 579
division (C) of section 5739.02 of the Revised Code, and to any 580
excise tax levied pursuant to section 351.021 of the Revised 581
Code. The legislative authority of the county shall establish 582
all regulations necessary to provide for the administration and 583
allocation of the tax. All revenues arising from the tax shall 584
be expended in accordance with section 307.672 of the Revised 585
Code and division (E) of this section. The levy of a tax imposed 586
under this division shall not commence prior to the first day of 587
the month next following the execution of the cooperative 588
agreement authorized by section 307.672 of the Revised Code by 589
all parties to that agreement. Such tax shall remain in effect at 590
the rate at which it is imposed for the period of time determined 591
by the legislative authority of the county, but not to exceed 592
fifteen years.
(F) THE LEGISLATIVE AUTHORITY OF A COUNTY THAT HAS LEVIED 594
A TAX UNDER DIVISION (E) OF THIS SECTION MAY, BY RESOLUTION 595
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ADOPTED WITHIN ONE HUNDRED EIGHTY DAYS AFTER THE EFFECTIVE DATE 596
OF THIS AMENDMENT, BY A MAJORITY OF THE MEMBERS OF THE 597
LEGISLATIVE AUTHORITY, AMEND THE RESOLUTION LEVYING A TAX UNDER 598
DIVISION (E) OF THIS SECTION TO PROVIDE FOR THE USE OF THE 599
PROCEEDS OF THAT TAX, TO THE EXTENT THAT IT IS NO LONGER NEEDED 600
FOR ITS ORIGINAL PURPOSE AS DETERMINED BY THE PARTIES TO A 601
COOPERATIVE AGREEMENT AMENDMENT PURSUANT TO DIVISION (D) OF 602
SECTION 307.672 OF THE REVISED CODE, TO PAY COSTS OF ACQUIRING,
CONSTRUCTING, RENOVATING, REHABILITATING, EQUIPPING, AND 603
IMPROVING A PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 604
ARTS FACILITY, INCLUDING DEBT SERVICE CHARGES ON BONDS PROVIDED 605
FOR IN DIVISION (B) OF SECTION 307.674 OF THE REVISED CODE. THE 606
RESOLUTION MAY ALSO PROVIDE FOR THE EXTENSION OF THE TAX AT THE 607
SAME RATE FOR THE LONGER OF THE PERIOD OF TIME DETERMINED BY THE
LEGISLATIVE AUTHORITY OF THE COUNTY, BUT NOT TO EXCEED AN 608
ADDITIONAL TWENTY-FIVE YEARS, OR THE PERIOD OF TIME REQUIRED TO 609
PAY ALL DEBT SERVICE CHARGES ON BONDS PROVIDED FOR IN DIVISION 610
(B) OF SECTION 307.672 OF THE REVISED CODE AND ON PORT AUTHORITY 611
REVENUE BONDS PROVIDED FOR IN DIVISION (B) OF SECTION 307.674 OF 612
THE REVISED CODE. ALL REVENUES ARISING FROM THE AMENDMENT AND
EXTENSION OF THE TAX SHALL BE EXPENDED IN ACCORDANCE WITH SECTION 613
307.674 OF THE REVISED CODE AND DIVISIONS (E) AND (F) OF THIS 614
SECTION.
Section 2. That existing sections 307.672 and 5739.024 of 616
the Revised Code are hereby repealed. 617
Section 3. The amendment and enactment of sections of the 619
Revised Code by Section 1 of this act apply to any proceedings 620
commenced after the effective date of this act, and, so far as 621
the provisions thereof support the actions taken, to any 622
proceedings pending or in progress on, or completed prior to, the 623
effective date of this act. The authority provided by Section 1
of this act is supplemental to and not in derogation of any 624
similar authority provided by, derived from, or implied by any 625
law, the constitution, or any charter, resolution, or ordinance, 626
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and no inference shall be drawn to negate the authority 627
thereunder by reason of the express provisions contained in
Section 1. 628
Section 4. This act is hereby declared to be an emergency 630
measure necessary for the immediate preservation of the public 631
peace, health, and safety. The reason for such necessity is that 632
the expeditious authorization of the cooperative undertaking by 633
the various entities provided for herein is required to better 634
enable the timely acquisition, construction, improvement, and 635
equipping of immediately needed educational and cultural
performing arts facilities and the timely commitments to do so. 636
Therefore, this act shall go into immediate effect. 637