As Reported by the House Ways and Means Committee 1
123rd General Assembly 4
Regular Session Am. S. B. No. 310 5
1999-2000 6
SENATORS RAY-HERINGTON-PRENTISS-DRAKE 8
REPRESENTATIVES MOTTLEY-AMSTUTZ 10
_________________________________________________________________ 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
2
(3) "Debt service charges" means, for any period or 47
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 host municipal corporation for the purpose of 87
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acquiring, constructing, equipping, and improving a municipal 88
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
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5739.024 of the Revised Code, the revenue from which is to be 132
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 THE CORPORATION AND A PORT AUTHORITY AS DEFINED 144
IN SECTION 307.674 OF THE REVISED CODE, TO PROVIDE ALSO FOR A 145
PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY 146
IN ACCORDANCE WITH SECTION 307.674 OF THE REVISED CODE. SUCH AN
AMENDMENT SHALL BECOME EFFECTIVE ONLY TO THE EXTENT THAT THE TAX 147
LEVIED UNDER DIVISION (E) OF SECTION 5739.024 OF THE REVISED CODE 148
IS NOT NEEDED FOR THE DURATION OF THE ORIGINAL TAX TO PAY COSTS 149
OF THE MUNICIPAL EDUCATIONAL AND CULTURAL FACILITY, INCLUDING 150
DEBT SERVICE CHARGES ON RELATED BONDS, AS DETERMINED BY THE 151
PARTIES TO THE AMENDMENT. THE TAX MAY BE PLEDGED AND PAID BY THE
PARTIES TO THE AMENDMENT FOR THE BALANCE OF THE DURATION OF THE 152
TAX TO A PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS 153
FACILITY.
Sec. 307.674. (A) AS USED IN THIS SECTION: 155
(1) "BONDS" MEANS: 157
(a) REVENUE BONDS OF THE PORT AUTHORITY DESCRIBED IN 159
DIVISION (B)(2)(a) OF THIS SECTION; 160
(b) SECURITIES AS DEFINED IN DIVISION (KK) OF SECTION 162
133.01 OF THE REVISED CODE ISSUED BY THE HOST MUNICIPAL 163
CORPORATION, DESCRIBED IN DIVISION (B)(3)(a) OF THIS SECTION; 165
(c) ANY BONDS ISSUED TO REFUND ANY OF THOSE REVENUE BONDS 167
OR SECURITIES. 168
(2) "CORPORATION" MEANS A NONPROFIT CORPORATION THAT IS 170
5
ORGANIZED UNDER THE LAWS OF THIS STATE AND THAT INCLUDES WITHIN 171
THE PURPOSES FOR WHICH IT IS INCORPORATED THE AUTHORIZATION TO 172
LEASE AND OPERATE FACILITIES SUCH AS A PORT AUTHORITY EDUCATIONAL 173
AND CULTURAL PERFORMING ARTS FACILITY.
(3) "COST," AS APPLIED TO A PORT AUTHORITY EDUCATIONAL AND 175
CULTURAL PERFORMING ARTS FACILITY, MEANS THE COST OF ACQUIRING, 176
CONSTRUCTING, RENOVATING, REHABILITATING, EQUIPPING, OR IMPROVING 177
THE FACILITY, OR ANY COMBINATION OF THOSE PURPOSES, COLLECTIVELY 178
REFERRED TO IN THIS SECTION AS "CONSTRUCTION," AND THE COST OF 179
ACQUISITION OF ALL LAND, RIGHTS OF WAY, PROPERTY RIGHTS, 180
EASEMENTS, FRANCHISE RIGHTS, AND INTERESTS REQUIRED FOR THOSE
PURPOSES, THE COST OF DEMOLISHING OR REMOVING ANY BUILDINGS OR 181
STRUCTURES ON LAND SO ACQUIRED, INCLUDING THE COST OF ACQUIRING 182
ANY LAND TO WHICH THOSE BUILDINGS OR STRUCTURES MAY BE MOVED, THE 183
COST OF PUBLIC UTILITY AND COMMON CARRIER RELOCATION OR 184
DUPLICATION, THE COST OF ALL MACHINERY, FURNISHINGS, AND
EQUIPMENT, FINANCING CHARGES, INTEREST PRIOR TO AND DURING 185
CONSTRUCTION AND FOR NOT MORE THAN THREE YEARS AFTER COMPLETION 186
OF CONSTRUCTION, COSTS ARISING UNDER GUARANTY AGREEMENTS, 187
REIMBURSEMENT AGREEMENTS, OR OTHER CREDIT ENHANCEMENT AGREEMENTS 189
RELATING TO BONDS, ENGINEERING, EXPENSES OF RESEARCH AND 190
DEVELOPMENT WITH RESPECT TO SUCH FACILITY, LEGAL EXPENSES, PLANS, 191
SPECIFICATIONS, SURVEYS, STUDIES, ESTIMATES OF COSTS AND 192
REVENUES, OTHER EXPENSES NECESSARY OR INCIDENT TO DETERMINING THE 193
FEASIBILITY OR PRACTICABILITY OF ACQUIRING OR CONSTRUCTING THE
FACILITY, ADMINISTRATIVE EXPENSE, AND OTHER EXPENSES AS MAY BE 194
NECESSARY OR INCIDENT TO THAT ACQUISITION OR CONSTRUCTION AND THE 195
FINANCING OF SUCH ACQUISITION OR CONSTRUCTION, INCLUDING, WITH 196
RESPECT TO THE REVENUE BONDS OF A PORT AUTHORITY, AMOUNTS TO BE 197
PAID INTO ANY SPECIAL FUNDS FROM THE PROCEEDS OF THOSE BONDS, AND 198
REPAYMENTS TO THE PORT AUTHORITY, HOST COUNTY, HOST MUNICIPAL
CORPORATION, OR CORPORATION OF ANY AMOUNTS ADVANCED FOR THE 199
FOREGOING PURPOSES. 200
(4) "DEBT SERVICE CHARGES" MEANS, FOR ANY PERIOD OR 202
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PAYABLE AT ANY TIME, THE PRINCIPAL OF AND INTEREST AND ANY 203
PREMIUM DUE ON BONDS FOR THAT PERIOD OR PAYABLE AT THAT TIME 204
WHETHER DUE AT MATURITY OR UPON MANDATORY REDEMPTION, TOGETHER 205
WITH ANY REQUIRED DEPOSITS TO RESERVES FOR THE PAYMENT OF
PRINCIPAL OF AND INTEREST ON THOSE BONDS, AND INCLUDES ANY 206
PAYMENTS REQUIRED BY THE PORT AUTHORITY TO SATISFY ANY OF ITS 207
OBLIGATIONS UNDER OR ARISING FROM ANY GUARANTY AGREEMENTS, 208
REIMBURSEMENT AGREEMENTS, OR OTHER CREDIT ENHANCEMENT AGREEMENTS
DESCRIBED IN DIVISION (C) OF THIS SECTION. 209
(5) "HOST COUNTY" MEANS THE COUNTY WITHIN THE BOUNDARIES 211
OF WHICH THE PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 212
ARTS FACILITY IS OR WILL BE LOCATED. 213
(6) "HOST MUNICIPAL CORPORATION" MEANS THE MUNICIPAL 215
CORPORATION WITHIN THE BOUNDARIES OF WHICH THE PORT AUTHORITY 216
EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY IS OR WILL BE 217
LOCATED.
(7) "PORT AUTHORITY" MEANS A PORT AUTHORITY CREATED 219
PURSUANT TO SECTION 4582.22 OF THE REVISED CODE. 220
(8) "PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 222
ARTS FACILITY" MEANS A FACILITY THAT CONSISTS OF A CENTER FOR 223
MUSIC OR OTHER PERFORMING ARTS, A THEATER OR OTHER FACILITIES TO 224
PROVIDE PROGRAMS OF AN EDUCATIONAL, RECREATIONAL, OR CULTURAL 225
NATURE, OR ANY COMBINATION OF THOSE PURPOSES AS DETERMINED BY THE 226
PARTIES TO THE COOPERATIVE AGREEMENT FOR WHICH PROVISION IS MADE 227
IN DIVISION (B) OF THIS SECTION TO FULFILL THE PUBLIC
EDUCATIONAL, RECREATIONAL, AND CULTURAL PURPOSES SET FORTH 228
THEREIN, TOGETHER WITH ALL PARKING FACILITIES, WALKWAYS, AND 229
OTHER AUXILIARY FACILITIES, REAL AND PERSONAL PROPERTY, PROPERTY 230
RIGHTS, EASEMENTS, AND INTERESTS THAT MAY BE APPROPRIATE FOR, OR 231
USED IN CONNECTION WITH, THE OPERATION OF THE FACILITY.
(B) A HOST COUNTY, A HOST MUNICIPAL CORPORATION, AND A 233
PORT AUTHORITY MAY ENTER INTO A COOPERATIVE AGREEMENT WITH A 234
CORPORATION UNDER WHICH, AS FURTHER PROVIDED FOR IN THAT 235
AGREEMENT:
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(1) THE HOST COUNTY MAY AGREE TO DO ANY OR ALL OF THE 237
FOLLOWING:
(a) LEVY AND COLLECT A TAX UNDER DIVISION (E) AND DIVISION 240
(F) OF SECTION 5739.024 OF THE REVISED CODE FOR THE PURPOSES, AND 241
IN AN AMOUNT SUFFICIENT FOR THOSE PURPOSES, DESCRIBED IN 242
DIVISIONS (B)(1)(b) AND (c) OF THIS SECTION; 243
(b) PAY TO THE PORT AUTHORITY ALL OR SUCH PORTION AS 245
PROVIDED FOR IN THE COOPERATIVE AGREEMENT OF THE REVENUE FROM THE 246
TAX, TOGETHER WITH ANY INVESTMENT EARNINGS ON THAT REVENUE, TO BE 247
USED TO PAY A PORTION OF THE COSTS OF ACQUIRING, CONSTRUCTING, 248
RENOVATING, REHABILITATING, EQUIPPING, OR IMPROVING THE PORT 249
AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY; 250
(c) PLEDGE AND PAY TO THE CORPORATION ALL OR SUCH PORTION 252
AS PROVIDED FOR IN THE COOPERATIVE AGREEMENT OF THE REVENUE FROM 253
THE TAX, TOGETHER WITH ANY INVESTMENT EARNINGS ON THAT REVENUE, 254
TO BE USED TO PAY A PORTION OF THE COSTS TO THE CORPORATION OF 255
LEASING THE PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 256
ARTS FACILITY FROM THE PORT AUTHORITY.
(2) THE PORT AUTHORITY MAY AGREE TO DO ANY OR ALL OF THE 258
FOLLOWING:
(a) ISSUE ITS REVENUE BONDS PURSUANT TO SECTION 4582.48 OF 260
THE REVISED CODE FOR THE PURPOSE OF PAYING ALL OR A PORTION OF 261
THE COSTS OF THE PORT AUTHORITY EDUCATIONAL AND CULTURAL 262
PERFORMING ARTS FACILITY;
(b) ACQUIRE, CONSTRUCT, RENOVATE, REHABILITATE, EQUIP, AND 264
IMPROVE THE PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 265
ARTS FACILITY;
(c) LEASE THE PORT AUTHORITY EDUCATIONAL AND CULTURAL 267
PERFORMING ARTS FACILITY TO THE CORPORATION; 268
(d) TO THE EXTENT PROVIDED FOR IN THE COOPERATIVE 270
AGREEMENT OR THE LEASE TO THE CORPORATION, AUTHORIZE THE 271
CORPORATION TO ADMINISTER ON BEHALF OF THE PORT AUTHORITY THE 272
CONTRACTS FOR ACQUIRING, CONSTRUCTING, RENOVATING, 273
REHABILITATING, OR EQUIPPING THE PORT AUTHORITY EDUCATIONAL AND
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CULTURAL PERFORMING ARTS FACILITY; 274
(e) USE THE REVENUE DERIVED FROM THE LEASE OF THE PORT 276
AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY TO 277
THE CORPORATION SOLELY TO PAY DEBT SERVICE CHARGES ON REVENUE 278
BONDS OF THE PORT AUTHORITY ISSUED PURSUANT TO DIVISION (B)(2)(a) 279
OF THIS SECTION AND TO PAY ITS OBLIGATIONS UNDER OR ARISING FROM 280
ANY GUARANTY AGREEMENTS, REIMBURSEMENT AGREEMENTS, OR OTHER 281
CREDIT ENHANCEMENT AGREEMENTS PROVIDED FOR IN THIS SECTION. 282
(3) THE HOST MUNICIPAL CORPORATION MAY AGREE TO DO EITHER 284
OR BOTH OF THE FOLLOWING: 285
(a) ISSUE ITS BONDS FOR THE PURPOSE OF PAYING ALL OR A 287
PORTION OF THE COSTS OF THE PORT AUTHORITY EDUCATIONAL AND
CULTURAL PERFORMING ARTS FACILITY, AND PAY THE PROCEEDS FROM THE 288
ISSUANCE TO THE PORT AUTHORITY FOR THAT PURPOSE; 289
(b) ENTER INTO A GUARANTY AGREEMENT, A REIMBURSEMENT 290
AGREEMENT, OR OTHER CREDIT ENHANCEMENT AGREEMENT WITH THE PORT 291
AUTHORITY TO PROVIDE A GUARANTY OR OTHER CREDIT ENHANCEMENT OF 292
THE PORT AUTHORITY REVENUE BONDS REFERRED TO IN DIVISION (B) (2) 292/1
(a) OF THIS SECTION PLEDGING TAXES, OTHER THAN AD VALOREM 292/3
PROPERTY TAXES, OR OTHER REVENUES FOR THE PURPOSE OF PROVIDING 292/4
THE FUNDS REQUIRED TO SATISFY THE HOST MUNICIPAL CORPORATION'S
OBLIGATIONS UNDER THAT AGREEMENT. 292/5
THE COOPERATIVE AGREEMENT MAY PROVIDE THAT THE PROCEEDS 292/8
OF SUCH SECURITIES OR OF SUCH GUARANTY AGREEMENT, REIMBURSEMENT 292/9
AGREEMENT, OR OTHER CREDIT ENHANCEMENT AGREEMENT BE DEPOSITED 292/10
WITH AND ADMINISTERED BY THE TRUSTEE PURSUANT TO THE TRUST 292/13
AGREEMENT AUTHORIZED IN DIVISION (C) OF THIS SECTION.
(4) THE CORPORATION MAY AGREE TO DO ANY OR ALL OF THE 306
FOLLOWING:
(a) LEASE THE PORT AUTHORITY EDUCATIONAL AND CULTURAL 308
PERFORMING ARTS FACILITY FROM THE PORT AUTHORITY; 309
(b) OPERATE AND MAINTAIN THE PORT AUTHORITY EDUCATIONAL 311
AND CULTURAL PERFORMING ARTS FACILITY PURSUANT TO THE LEASE; 312
(c) TO THE EXTENT PROVIDED FOR IN THE COOPERATIVE 314
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AGREEMENT OR THE LEASE FROM THE PORT AUTHORITY, ADMINISTER ON 315
BEHALF OF THE PORT AUTHORITY THE CONTRACTS FOR ACQUIRING, 316
CONSTRUCTING, RENOVATING, REHABILITATING, OR EQUIPPING THE PORT 317
AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY. 318
(C) THE PLEDGE AND PAYMENTS REFERRED TO IN DIVISIONS 321
(B)(1)(b) AND (c) OF THIS SECTION AND PROVIDED FOR IN THE 322
COOPERATIVE AGREEMENT SHALL BE FOR THE PERIOD STATED IN THE 323
COOPERATIVE AGREEMENT BUT SHALL NOT EXTEND LONGER THAN THE PERIOD
NECESSARY TO PROVIDE FOR THE FINAL RETIREMENT OF THE PORT 324
AUTHORITY REVENUE BONDS REFERRED TO IN DIVISION (B)(2)(a) OF THIS 325
SECTION, AND FOR THE SATISFACTION BY THE PORT AUTHORITY OF ANY OF 326
ITS OBLIGATIONS UNDER OR ARISING FROM ANY GUARANTY AGREEMENTS, 327
REIMBURSEMENT AGREEMENTS, OR OTHER CREDIT ENHANCEMENT AGREEMENTS 328
RELATING TO THOSE BONDS OR TO THE REVENUES PLEDGED TO THEM. THE 329
COOPERATIVE AGREEMENT SHALL PROVIDE FOR THE TERMINATION OF THE 330
COOPERATIVE AGREEMENT, INCLUDING THE PLEDGE AND PAYMENT REFERRED 331
TO IN DIVISION (B)(1)(c) OF THIS SECTION, IF THE PORT AUTHORITY 332
REVENUE BONDS REFERRED TO IN DIVISION (B)(2)(a) OF THIS SECTION 333
HAVE NOT BEEN ISSUED, SOLD, AND DELIVERED WITHIN FIVE YEARS OF 334
THE EFFECTIVE DATE OF THE COOPERATIVE AGREEMENT. 335
THE COOPERATIVE AGREEMENT SHALL PROVIDE THAT ANY PORT 337
AUTHORITY REVENUE BONDS SHALL BE SECURED BY A TRUST AGREEMENT 338
BETWEEN THE PORT AUTHORITY AND A CORPORATE TRUSTEE THAT IS A 339
TRUST COMPANY OR BANK HAVING THE POWERS OF A TRUST COMPANY WITHIN 340
OR OUTSIDE THE STATE BUT AUTHORIZED TO EXERCISE TRUST POWERS
WITHIN THE STATE. THE HOST COUNTY MAY BE A PARTY TO THAT TRUST 341
AGREEMENT FOR THE PURPOSE OF BETTER SECURING THE PLEDGE BY THE 342
HOST COUNTY OF ITS PAYMENT TO THE CORPORATION PURSUANT TO 343
DIVISION (B)(1)(c) OF THIS SECTION. A TAX LEVIED PURSUANT TO 344
SECTION 5739.024 OF THE REVISED CODE FOR THE PURPOSES SPECIFIED 345
IN DIVISION (B)(1)(b) OR (c) OF THIS SECTION IS NOT SUBJECT TO 346
DIMINUTION BY INITIATIVE OR REFERENDUM OR DIMINUTION BY STATUTE, 347
UNLESS PROVISION IS MADE FOR AN ADEQUATE SUBSTITUTE REASONABLY 348
SATISFACTORY TO THE TRUSTEE UNDER THE TRUST AGREEMENT THAT
10
SECURES THE PORT AUTHORITY REVENUE BONDS. 349
(D) A PLEDGE OF MONEY BY A HOST COUNTY UNDER THIS SECTION 351
SHALL NOT BE NET INDEBTEDNESS OF THE HOST COUNTY FOR PURPOSES OF 352
SECTION 133.07 OF THE REVISED CODE. A GUARANTY OR OTHER CREDIT 353
ENHANCEMENT BY A HOST MUNICIPAL CORPORATION UNDER THIS SECTION 354
SHALL NOT BE NET INDEBTEDNESS OF THE HOST MUNICIPAL CORPORATION 355
FOR PURPOSES OF SECTION 133.05 OF THE REVISED CODE. 356
(E) IF THE TERMS OF THE COOPERATIVE AGREEMENT SO PROVIDE, 357
ANY CONTRACT FOR THE ACQUISITION, CONSTRUCTION, RENOVATION, 358
REHABILITATION, EQUIPPING, OR IMPROVING OF A PORT AUTHORITY 359
EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY SHALL BE MADE 360
IN SUCH MANNER AS IS DETERMINED BY THE BOARD OF DIRECTORS OF THE 361
PORT AUTHORITY, AND UNLESS THE COOPERATIVE AGREEMENT PROVIDES 362
OTHERWISE, SUCH A CONTRACT IS NOT SUBJECT TO DIVISION (R)(2) OF 363
SECTION 4582.31 OF THE REVISED CODE. THE PORT AUTHORITY MAY TAKE
THE ASSIGNMENT OF AND ASSUME ANY CONTRACTS FOR THE ACQUISITION, 364
CONSTRUCTION, RENOVATION, REHABILITATION, EQUIPPING, OR IMPROVING 365
OF A PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS 366
FACILITY THAT HAD PREVIOUSLY BEEN AUTHORIZED BY ANY OF THE HOST 367
COUNTY, THE HOST MUNICIPALITY, OR THE CORPORATION. SUCH
CONTRACTS ARE NOT SUBJECT TO DIVISION (R)(2) OF SECTION 4582.31 368
OF THE REVISED CODE.
ANY CONTRACT FOR THE ACQUISITION, CONSTRUCTION, RENOVATION, 370
REHABILITATION, EQUIPPING, OR IMPROVING OF A PORT AUTHORITY 371
EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY ENTERED INTO, 372
ASSIGNED, OR ASSUMED PURSUANT TO THIS DIVISION SHALL PROVIDE THAT 373
ALL LABORERS AND MECHANICS EMPLOYED FOR THE ACQUISITION, 374
CONSTRUCTION, RENOVATION, REHABILITATION, EQUIPPING, OR IMPROVING
OF THAT FACILITY SHALL BE PAID AT THE PREVAILING RATES OF WAGES 375
OF LABORERS AND MECHANICS FOR THE CLASS OF WORK CALLED FOR BY THE 376
PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING ARTS FACILITY, 377
WHICH WAGES SHALL BE DETERMINED IN ACCORDANCE WITH THE 378
REQUIREMENTS OF CHAPTER 4115. OF THE REVISED CODE FOR THE 379
DETERMINATION OF PREVAILING WAGE RATES.
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NOTWITHSTANDING ANY PROVISIONS TO THE CONTRARY IN SECTION 381
3383.07 OF THE REVISED CODE, CONSTRUCTION SERVICES AND GENERAL 382
BUILDING SERVICES FOR A PORT AUTHORITY EDUCATIONAL AND CULTURAL 383
PERFORMING ARTS FACILITY FUNDED COMPLETELY OR IN PART WITH MONEY 384
APPROPRIATED BY THE STATE TO THE OHIO ARTS AND SPORTS FACILITIES 385
COMMISSION MAY BE PROVIDED BY A PORT AUTHORITY OR A CORPORATION
THAT OCCUPIES, WILL OCCUPY, OR IS RESPONSIBLE FOR THAT FACILITY, 386
AS DETERMINED BY THE COMMISSION. THE CONSTRUCTION SERVICES AND 387
GENERAL BUILDING SERVICES TO BE PROVIDED BY THE PORT AUTHORITY OR 388
THE CORPORATION SHALL BE SPECIFIED IN AN AGREEMENT BETWEEN THE 389
COMMISSION AND THE PORT AUTHORITY OR CORPORATION. THAT
AGREEMENT, OR ANY ACTIONS TAKEN UNDER IT, ARE NOT SUBJECT TO 390
CHAPTERS 123. OR 153. OF THE REVISED CODE, BUT ARE SUBJECT TO 392
CHAPTER 4115. OF THE REVISED CODE.
Sec. 5739.024. (A)(1) A board of county commissioners may 401
by resolution adopted by a majority of the members of the board, 402
levy an excise tax not to exceed three per cent on transactions 403
by which lodging by a hotel is or is to be furnished to transient 404
guests. The board shall establish all regulations necessary to 405
provide for the administration and allocation of the tax. Except 407
as otherwise provided in divisions (A)(2) and (3) of this 409
section, the regulations shall provide, after deducting the real 410
and actual costs of administering the tax, for the return to each 411
municipal corporation or township that does not levy an excise 412
tax on such transactions, a uniform percentage of the tax 413
collected in the municipal corporation or in the unincorporated 414
portion of the township from each such transaction, not to exceed 415
thirty-three and one-third per cent. The remainder of the 416
revenue arising from the tax shall be deposited in a separate 417
fund and shall be spent solely to make contributions to the 418
convention and visitors' bureau operating within the county, 419
including a pledge and contribution of any portion of such 420
remainder pursuant to an agreement authorized by section 307.695 421
of the Revised Code. Except as otherwise provided under division 422
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(A)(2) or (3) of this section, on and after May 10, 1994, a board 424
of county commissioners may not levy an excise tax pursuant to 425
this division in any municipal corporation or township located 426
wholly or partly within the county that has in effect an 427
ordinance or resolution levying an excise tax pursuant to 428
division (B) of this section. The board of a county that has 429
levied a tax under division (C) of this section may, by 430
resolution adopted within ninety days after July 15, 1985, by a 431
majority of the members of the board, amend the resolution 432
levying a tax under this division to provide for a portion of 433
that tax to be pledged and contributed in accordance with an 434
agreement entered under section 307.695 of the Revised Code. A 435
tax, any revenue from which is pledged pursuant to such an 436
agreement, shall remain in effect at the rate at which it is 437
imposed for the duration of the period for which the revenue 438
therefrom has been so pledged.
(2) A board of county commissioners that levies an excise 440
tax under division (A)(1) of this section on June 30, 1997, at a 442
rate of three per cent, and that has pledged revenue from the tax 444
to an agreement entered into under section 307.695 of the Revised
Code, may amend the resolution levying that tax to provide for an 446
increase in the rate of the tax up to five per cent on each
transaction; to provide that revenue from the increase in the 447
rate shall be spent solely to make contributions to the 448
convention and visitors' bureau operating within the county to be 449
used specifically for promotion, advertising, and marketing of 450
the region in which the county is located; to provide that the 451
rate in excess of the three per cent levied under division (A)(1) 452
of this section shall remain in effect at the rate at which it is 453
imposed for the duration of the period during which any agreement
is in effect that was entered into under section 307.695 of the 454
Revised Code by the board of county commissioners levying a tax 455
under division (A)(1) of this section; and to provide that no 456
portion of that revenue need be returned to townships or 457
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municipal corporations as would otherwise be required under 458
division (A)(1) of this section.
(3) A board of county commissioners that levies a tax 460
under division (A)(1) of this section on the effective date of 461
this amendment MARCH 18, 1999, at a rate of three per cent may, 463
by resolution adopted not later than forty-five days after that 464
effective date MARCH 18, 1999, amend the resolution levying the 466
tax to provide for all of the following:
(a) That the rate of the tax shall be increased by not 468
more than an additional four per cent on each transaction; 469
(b) That all of the revenue from the increase in rate 471
shall be pledged and contributed to a convention facilities 472
authority established by the board of county commissioners under 473
Chapter 351. of the Revised Code on or before November 15, 1998, 474
and used to pay costs of constructing, maintaining, operating, 476
and promoting a facility in the county, including paying bonds, 477
or notes issued in anticipation of bonds, as provided by that
chapter; 478
(c) That no portion of the revenue arising from the 480
increase in rate need be returned to municipal corporations or 481
townships as otherwise required under division (A)(1) of this 482
section;
(d) That the increase in rate shall not be subject to 484
diminution by initiative or referendum or by law while any bonds, 485
or notes in anticipation of bonds, issued by the authority under 486
Chapter 351. of the Revised Code to which the revenue is pledged 487
remain outstanding in accordance with their terms, unless 488
provision is made by law or by the board of county commissioners 489
for an adequate substitute therefor that is satisfactory to the 490
trustee if a trust agreement secures the bonds.
Division (A)(3) of this section does not apply to the board 493
of county commissioners of any county in which a convention 494
center or facility exists or is being constructed on November 15, 496
1998, or of any county in which a convention facilities authority 497
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levies a tax pursuant to section 351.021 of the Revised Code on 498
that date.
As used in division (A)(3) of this section, "costs" and 500
"facility" have the same meanings as in section 351.01 of the 501
Revised Code, and "convention center" has the same meaning as in 502
section 307.695 of the Revised Code. 503
(B) The legislative authority of a municipal corporation 505
or the board of trustees of a township that is not wholly or 506
partly located in a county that has in effect a resolution 507
levying an excise tax pursuant to division (A)(1) of this section 508
may by ordinance or resolution levy an excise tax not to exceed 509
three per cent on transactions by which lodging by a hotel is or 510
is to be furnished to transient guests. The legislative 511
authority of the municipal corporation or township shall deposit 512
at least fifty per cent of the revenue from the tax levied 513
pursuant to this division into a separate fund, which shall be 514
spent solely to make contributions to convention and visitors' 515
bureaus operating within the county in which the municipal 516
corporation or township is wholly or partly located, and the 517
balance of such revenue shall be deposited in the general fund. 518
The municipal corporation or township shall establish all 519
regulations necessary to provide for the administration and 520
allocation of the tax. The levy of a tax under this division is 521
in addition to any tax imposed on the same transaction by a 522
municipal corporation or a township as authorized by division 523
(C)(1) of section 5739.02 of the Revised Code. 524
(C) For the purpose of making the payments authorized by 526
section 307.695 of the Revised Code to construct and equip a 527
convention center in the county and to cover the costs of 528
administering the tax, a board of county commissioners of a 529
county where a tax imposed under division (A)(1) of this section 530
is in effect may, by resolution adopted within ninety days after 531
July 15, 1985, by a majority of the members of the board, levy an 533
additional excise tax not to exceed three per cent on 534
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transactions by which lodging by a hotel is or is to be furnished 535
to transient guests. The tax authorized by this division shall 536
be in addition to any tax that is levied pursuant to division (A) 537
of this section, but it shall not apply to transactions subject 538
to a tax levied by a municipal corporation or township pursuant 539
to the authorization granted by division (C)(1) of section 540
5739.02 of the Revised Code. The board shall establish all 541
regulations necessary to provide for the administration and 542
allocation of the tax. All revenues arising from the tax shall 543
be expended in accordance with section 307.695 of the Revised 544
Code. A tax imposed under this section shall remain in effect at 545
the rate at which it is imposed for the duration of the period 546
for which the revenue therefrom has been pledged pursuant to such 547
section.
(D) For the purpose of providing contributions under 549
division (B)(1) of section 307.671 of the Revised Code to enable 550
the acquisition, construction, and equipping of a port authority 551
educational and cultural facility in the county and, to the 552
extent provided for in the cooperative agreement authorized by 553
that section, for the purpose of paying debt service charges on 554
bonds, or notes in anticipation thereof, described in division 555
(B)(1)(b) of that section, a board of county commissioners, by 556
resolution adopted within ninety days after December 22, 1992, by 558
a majority of the members of the board, may levy an additional 559
excise tax not to exceed one and one-half per cent on 560
transactions by which lodging by a hotel is or is to be furnished 561
to transient guests. The excise tax authorized by this division 562
shall be in addition to any tax that is levied pursuant to 563
divisions (A), (B), and (C) of this section, to any excise tax
levied pursuant to division (C) of section 5739.02 of the Revised 564
Code, and to any excise tax levied pursuant to section 351.021 of 565
the Revised Code. The board of county commissioners shall 566
establish all regulations necessary to provide for the 567
administration and allocation of the tax that are not 568
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inconsistent with this section or section 307.671 of the Revised 569
Code. All revenues arising from the tax shall be expended in 570
accordance with section 307.671 of the Revised Code and division 571
(D) of this section. The levy of a tax imposed under this 572
section may not commence prior to the first day of the month next 573
following the execution of the cooperative agreement authorized 574
by section 307.671 of the Revised Code by all parties to that 575
agreement. Such tax shall remain in effect at the rate at which 576
it is imposed for the period of time described in division (C) of 577
section 307.671 of the Revised Code for which the revenue from 578
the tax has been pledged by the county to the corporation 579
pursuant to such section, but, to any extent provided for in the 580
cooperative agreement, for no lesser period than the period of 581
time required for payment of the debt service charges on bonds, 582
or notes in anticipation thereof, described in division (B)(1)(b) 583
of that section. 584
(E) For the purpose of paying the costs of acquiring, 586
constructing, equipping, and improving a municipal educational 587
and cultural facility, including debt service charges on bonds 588
provided for in division (B) of section 307.672 of the Revised 589
Code, and for such additional purposes as are determined by the 590
county in the resolution levying the tax or amendments thereto, 591
INCLUDING SUBSEQUENT AMENDMENTS PROVIDING FOR PAYING COSTS OF 592
ACQUIRING, CONSTRUCTING, RENOVATING, REHABILITATING, EQUIPPING, 593
AND IMPROVING A PORT AUTHORITY EDUCATIONAL AND CULTURAL 594
PERFORMING ARTS FACILITY, AS DEFINED IN SECTION 307.674 OF THE 595
REVISED CODE, INCLUDING DEBT SERVICE CHARGES ON BONDS PROVIDED
FOR IN DIVISION (B) OF SECTION 307.674 OF THE REVISED CODE, the 596
legislative authority of a county, by resolution adopted within 598
ninety days after June 30, 1993, by a majority of the members of
the legislative authority, may levy an additional excise tax not 599
to exceed one and one-half per cent on transactions by which 600
lodging by a hotel is or is to be furnished to transient guests. 601
The excise tax authorized by this division shall be in addition 602
17
to any tax that is levied pursuant to divisions (A), (B), (C), 603
and (D) of this section, to any excise tax levied pursuant to 604
division (C) of section 5739.02 of the Revised Code, and to any 605
excise tax levied pursuant to section 351.021 of the Revised 606
Code. The legislative authority of the county shall establish 607
all regulations necessary to provide for the administration and 608
allocation of the tax. All revenues arising from the tax shall 609
be expended in accordance with section 307.672 of the Revised 610
Code and division (E) of this section. The levy of a tax imposed 611
under this division shall not commence prior to the first day of 612
the month next following the execution of the cooperative 613
agreement authorized by section 307.672 of the Revised Code by 614
all parties to that agreement. Such tax shall remain in effect at 615
the rate at which it is imposed for the period of time determined 616
by the legislative authority of the county, but not to exceed 617
fifteen years.
(F) THE LEGISLATIVE AUTHORITY OF A COUNTY THAT HAS LEVIED 619
A TAX UNDER DIVISION (E) OF THIS SECTION MAY, BY RESOLUTION 620
ADOPTED WITHIN ONE HUNDRED EIGHTY DAYS AFTER THE EFFECTIVE DATE 621
OF THIS AMENDMENT, BY A MAJORITY OF THE MEMBERS OF THE 622
LEGISLATIVE AUTHORITY, AMEND THE RESOLUTION LEVYING A TAX UNDER 623
DIVISION (E) OF THIS SECTION TO PROVIDE FOR THE USE OF THE 624
PROCEEDS OF THAT TAX, TO THE EXTENT THAT IT IS NO LONGER NEEDED 625
FOR ITS ORIGINAL PURPOSE AS DETERMINED BY THE PARTIES TO A 626
COOPERATIVE AGREEMENT AMENDMENT PURSUANT TO DIVISION (D) OF 627
SECTION 307.672 OF THE REVISED CODE, TO PAY COSTS OF ACQUIRING,
CONSTRUCTING, RENOVATING, REHABILITATING, EQUIPPING, AND 628
IMPROVING A PORT AUTHORITY EDUCATIONAL AND CULTURAL PERFORMING 629
ARTS FACILITY, INCLUDING DEBT SERVICE CHARGES ON BONDS PROVIDED 630
FOR IN DIVISION (B) OF SECTION 307.674 OF THE REVISED CODE, AND 631
TO PAY ALL OBLIGATIONS UNDER ANY GUARANTY AGREEMENTS,
REIMBURSEMENT AGREEMENTS, OR OTHER CREDIT ENHANCEMENT AGREEMENTS 632
DESCRIBED IN DIVISION (C) OF SECTION 307.674 OF THE REVISED CODE. 633
THE RESOLUTION MAY ALSO PROVIDE FOR THE EXTENSION OF THE TAX AT 635
18
THE SAME RATE FOR THE LONGER OF THE PERIOD OF TIME DETERMINED BY 636
THE LEGISLATIVE AUTHORITY OF THE COUNTY, BUT NOT TO EXCEED AN 637
ADDITIONAL TWENTY-FIVE YEARS, OR THE PERIOD OF TIME REQUIRED TO 638
PAY ALL DEBT SERVICE CHARGES ON BONDS PROVIDED FOR IN DIVISION 639
(B) OF SECTION 307.672 OF THE REVISED CODE AND ON PORT AUTHORITY 640
REVENUE BONDS PROVIDED FOR IN DIVISION (B) OF SECTION 307.674 OF 641
THE REVISED CODE. ALL REVENUES ARISING FROM THE AMENDMENT AND
EXTENSION OF THE TAX SHALL BE EXPENDED IN ACCORDANCE WITH SECTION 642
307.674 OF THE REVISED CODE AND DIVISIONS (E) AND (F) OF THIS 643
SECTION.
Section 2. That existing sections 307.672 and 5739.024 of 645
the Revised Code are hereby repealed. 646
Section 3. The amendment and enactment of sections of the 648
Revised Code by Section 1 of this act apply to any proceedings 649
commenced after the effective date of this act, and, so far as 650
the provisions thereof support the actions taken, to any 651
proceedings pending or in progress on, or completed prior to, the 652
effective date of this act. The authority provided by Section 1
of this act is supplemental to and not in derogation of any 653
similar authority provided by, derived from, or implied by any 654
law, the constitution, or any charter, resolution, or ordinance, 655
and no inference shall be drawn to negate the authority 656
thereunder by reason of the express provisions contained in
Section 1. 657
Section 4. This act is hereby declared to be an emergency 659
measure necessary for the immediate preservation of the public 660
peace, health, and safety. The reason for such necessity is that 661
the expeditious authorization of the cooperative undertaking by 662
the various entities provided for herein is required to better 663
enable the timely acquisition, construction, improvement, and 664
equipping of immediately needed educational and cultural
performing arts facilities and the timely commitments to do so. 665
Therefore, this act shall go into immediate effect. 666