(1) "Arena" means any structure designed and constructed for | 188 |
the purpose of providing a venue for public entertainment and | 189 |
recreation by the presentation of concerts, sporting and athletic | 190 |
events, and other events and exhibitions, including facilities | 191 |
intended to house or provide a site for one or more athletic or | 192 |
sports teams or activities, spectator facilities, parking | 193 |
facilities, walkways, and auxiliary facilities, real and personal | 194 |
property, property rights, easements, leasehold estates, and | 195 |
interests that may be appropriate for, or used in connection with, | 196 |
the operation of the arena. | 197 |
(8) "Project revenues" means money received by a
county with | 225 |
a population greater than four hundred thousand
wherein the | 226 |
population of the largest city comprises more than
one-third | 227 |
one-fourth of
that county's population, other than money from | 228 |
taxes
or
from
the proceeds of securities secured by taxes, in | 229 |
connection
with,
derived from, related to, or resulting from a | 230 |
project,
including, but not limited to, rentals and other | 231 |
payments
received
under a lease or agreement with respect to the | 232 |
project,
ticket
charges or surcharges for admission to events at | 233 |
a
project,
charges or surcharges for parking for events at a | 234 |
project, charges
for the use of a project or any portion of a | 235 |
project, including
suites and seating rights, the sale of naming | 236 |
rights for the
project or a portion of the project, unexpended | 237 |
proceeds of any
county revenue bonds issued for the project, and | 238 |
any income and
profit from the investment of the proceeds of any | 239 |
such revenue
bonds or any project revenues. | 240 |
(C) The purpose of the pledges and contributions described
in | 259 |
divisions (B)(1) and (2) of this section is payment of
principal, | 260 |
interest, and premium, if any, on bonds and notes
issued by or for | 261 |
the benefit of the bureau to finance the
construction and | 262 |
equipping of a convention center. The pledges
and contributions | 263 |
provided for in the agreement shall be for the
period stated in | 264 |
the agreement.
Revenues determined from time to time by the board | 265 |
to be needed
to
cover the real and actual costs of administering | 266 |
the tax
imposed
by division (C) of section
5739.09 of the Revised | 267 |
Code
may not be
pledged or contributed. The agreement shall | 268 |
provide
that any such
bonds and notes shall be secured by a trust | 269 |
agreement between the
bureau or other issuer acting for the | 270 |
benefit of the bureau and a
corporate trustee that is a trust | 271 |
company or bank having the
powers of a trust company within or | 272 |
without the state, and the
trust agreement shall pledge or assign | 273 |
to the retirement of the
bonds or notes, all moneys paid by the | 274 |
county under this section.
A tax the revenues from which are | 275 |
pledged under an agreement
entered into by a board of county | 276 |
commissioners under this section
shall not be subject to | 277 |
diminution by initiative or referendum, or
diminution by statute, | 278 |
unless provision is made therein for an
adequate substitute | 279 |
therefor reasonably satisfactory to the
trustee under the trust | 280 |
agreement that secures the bonds and
notes. | 281 |
(F) In addition to the authority granted to a board of county | 291 |
commissioners under divisions (B) to (E) of this section, a board | 292 |
of county commissioners in a county with a population of one | 293 |
million two hundred thousand or more, or a county
with a | 294 |
population greater than four hundred thousand wherein the | 295 |
population of the largest city comprises more than one-third | 296 |
one-fourth of
that county's population, may purchase, for cash or | 297 |
by installment
payments, enter into lease-purchase agreements | 298 |
for, lease with an
option to purchase, lease, construct, enlarge, | 299 |
improve, rebuild,
equip, or furnish a convention center. | 300 |
(G) The board of county commissioners of a county
with a | 301 |
population greater than four hundred thousand
wherein the | 302 |
population of the largest city comprises more than one-third | 303 |
one-fourth of
that county's population may undertake, finance, | 304 |
lease,
operate, and
maintain a project. For the purposes of this | 305 |
section, leasing includes but is not limited to entering a | 306 |
lease-purchase agreement. The board may lease a project to or from | 307 |
an entity on
terms that the board determines to be in the best | 308 |
interest of the
county and in furtherance of the public purpose | 309 |
of the project;
the lease may be for a term of thirty-five years | 310 |
or less and may
provide for an option of the entity or the county | 311 |
to renew the
lease for a term
of thirty-five years or less. The | 312 |
board may
enter into an
agreement with an entity with respect to | 313 |
a project
on terms that
the board determines to be in the best | 314 |
interest of
the county and
in furtherance of the public purpose | 315 |
of the
project. To the extent
provided for in an agreement or a | 316 |
lease
with an entity, the board
may authorize the entity to | 317 |
administer
on behalf of the board any
contracts for the project. | 318 |
The board
may enter into an agreement
providing for the sale to | 319 |
a person of
naming rights to a project
or portion of a project, | 320 |
for a period,
for consideration, and on
other terms and | 321 |
conditions that the
board determines to be in the
best interest | 322 |
of the county and in
furtherance of the public
purpose of the | 323 |
project. The board may
enter into an agreement with
a person | 324 |
owning or operating a
professional athletic or sports
team | 325 |
providing for the use by
that person of a project or portion
of | 326 |
a project for that team's
offices, training, practices, and
home | 327 |
games for a period, for
consideration, and on other terms and | 328 |
conditions that the board
determines to be in the best interest | 329 |
of
the county and in
furtherance of the public purpose of the | 330 |
project. The board may
establish ticket charges or surcharges for | 331 |
admission to events at
a project, charges or surcharges for | 332 |
parking for events at a
project, and charges for the use of a | 333 |
project or any portion of a
project, including suites and seating | 334 |
rights, and may, as
necessary, enter into agreements related | 335 |
thereto with persons for
a period, for consideration, and on | 336 |
other
terms and conditions
that the board determines to be in | 337 |
the best
interest of the
county and in furtherance of the public | 338 |
purpose of
the project. A
lease or agreement authorized by this | 339 |
division is
not subject to
sections 307.02, 307.09, and 307.12 | 340 |
of the Revised
Code. | 341 |
(H) Notwithstanding any contrary provision in Chapter 5739. | 342 |
of the Revised Code, after adopting a resolution declaring it to | 343 |
be in the best interest of the county to undertake a project as | 344 |
described in division (G) of this section, the board of county | 345 |
commissioners of an eligible county may adopt a resolution | 346 |
enacting or increasing any lodging taxes within the limits | 347 |
specified in Chapter 5739. of the Revised Code with respect to | 348 |
those lodging taxes and amending any prior resolution under which | 349 |
any of its lodging taxes have been imposed in order to provide | 350 |
that those taxes, after deducting the real and actual costs of | 351 |
administering the taxes and any portion of the taxes returned to | 352 |
any municipal corporation or township as provided in division | 353 |
(A)(1) of section 5739.09 of the Revised Code, shall be used by | 354 |
the board for the purposes of undertaking, financing, operating, | 355 |
and maintaining the project, including paying debt charges on any | 356 |
securities issued by the board under division (I) of this section, | 357 |
or to make contributions to the convention and visitors' bureau | 358 |
operating within the county, or to promote, advertise, and market | 359 |
the region in which the county is located, all as the board may | 360 |
determine and make appropriations for from time to time, subject | 361 |
to the terms of any pledge to the payment of debt charges on | 362 |
outstanding general obligation securities or special obligation | 363 |
securities authorized under division (I) of this section. A | 364 |
resolution adopted under division (H) of this section shall be | 365 |
adopted not earlier than January 15, 2007, and not later than | 366 |
January 15, 2008. | 367 |
A resolution adopted under division (H) of this section may | 368 |
direct the board of elections to submit the question of enacting | 369 |
or increasing lodging taxes, as the case may be, to the electors | 370 |
of the county at a special election held on the date specified by | 371 |
the board in the resolution, provided that the election occurs not | 372 |
less than seventy-five days after a certified copy of the | 373 |
resolution is transmitted to the board of elections and no later | 374 |
than January 15, 2008. A resolution submitted to the electors | 375 |
under this division shall not go into effect unless it is approved | 376 |
by a majority of those voting upon it. A resolution adopted under | 377 |
division (H) of this section that is not submitted to the electors | 378 |
of the county for their approval or disapproval is subject to a | 379 |
referendum as provided in sections 305.31 to 305.41 of the Revised | 380 |
Code. | 381 |
A resolution adopted under division (H) of this section takes | 382 |
effect upon its adoption, unless the resolution is submitted to | 383 |
the electors of the county for their approval or disapproval, in | 384 |
which case the resolution takes effect on the date the board of | 385 |
county commissioners receives notification from the board of | 386 |
elections of the affirmative vote. Lodging taxes received after | 387 |
the effective date of the resolution may be used for the purposes | 388 |
described in division (H) of this section, except that lodging | 389 |
taxes that have been pledged to the payment of debt charges on any | 390 |
bonds or notes issued by or for the benefit of a convention and | 391 |
visitors' bureau under division (C) of this section shall be used | 392 |
exclusively for that purpose until such time as the bonds or notes | 393 |
are no longer outstanding under the trust agreement securing those | 394 |
bonds or notes. | 395 |
(b) Special obligation securities issued under Chapter 133. | 411 |
of the Revised Code that are secured only by lawfully available | 412 |
lodging taxes and any other taxes and revenues pledged to pay the | 413 |
debt charges on those securities, except ad valorem property | 414 |
taxes. The resolution authorizing those securities shall include a | 415 |
pledge of and covenants to appropriate annually from lawfully | 416 |
available lodging taxes and any other taxes and revenues pledged | 417 |
for such purpose, and to continue to collect any of those revenues | 418 |
pledged for such purpose and to levy and collect those lodging | 419 |
taxes and any other taxes pledged for such purpose, in amounts | 420 |
necessary to meet the debt charges on those securities. The pledge | 421 |
is valid and binding from the time the pledge is made, and the | 422 |
lodging taxes so pledged and thereafter received by the county are | 423 |
immediately subject to the lien of the pledge without any physical | 424 |
delivery of the lodging taxes or further act. The lien of any | 425 |
pledge is valid and binding as against all parties having claims | 426 |
of any kind in tort, contract, or otherwise against the county, | 427 |
regardless of whether such parties have notice of the lien. | 428 |
Neither the resolution nor any trust agreement by which a pledge | 429 |
is created or further evidenced is required to be filed or | 430 |
recorded except in the records of the board. The special | 431 |
obligation securities shall contain a statement on their face to | 432 |
the effect that they are not general obligation securities, and, | 433 |
unless paid from other sources, are payable from the pledged | 434 |
lodging taxes. | 435 |
(2) The homestead shall include
so much of the land | 494 |
surrounding
it, not exceeding one acre, as is
reasonably necessary | 495 |
for the use
of the dwelling or unit as a
home. An owner includes a | 496 |
holder of
one of the several
estates in fee, a vendee in | 497 |
possession under a
purchase
agreement or a land contract, a | 498 |
mortgagor, a life tenant,
one or more tenants
with a right of | 499 |
survivorship, tenants in
common, and a settlor of
a revocable or | 500 |
irrevocable inter vivos trust holding the
title to a homestead | 501 |
occupied by the settlor as of right under the
trust. The tax | 502 |
commissioner shall adopt rules for the uniform
classification and | 503 |
valuation of real property or portions of real
property as | 504 |
homesteads. | 505 |
(2) Real property taxes on a homestead owned and occupied,
or | 538 |
a
homestead in a housing cooperative occupied, by a
person to
whom | 539 |
division (A) of this section
applies shall be reduced for
each | 540 |
year for which the owner obtains a certificate of reduction
from | 541 |
the county auditor under section 323.154 of the Revised
Code
or | 542 |
for which the occupant obtains a certificate of reduction in | 543 |
accordance with
section 323.159 of the Revised Codean application | 544 |
for the reduction has been approved. The
reduction
shall equal the | 545 |
greater of the reduction granted for the tax year
preceding
the | 546 |
first tax year to which this section applies
pursuant to
Section | 547 |
803.06 of Am. Sub. H.B. 119 of the 127th
general
assembly, if | 548 |
the taxpayer received a reduction for that
preceding
tax year, | 549 |
or the product of the following: | 550 |
(D) The reductions in taxable value referred to in this | 581 |
section
shall be applied solely as a factor for the purpose of | 582 |
computing
the reduction of taxes under this section and shall not | 583 |
affect
the total value of property in any subdivision or taxing | 584 |
district
as listed and assessed for taxation on the tax lists and | 585 |
duplicates, or any direct or indirect limitations on indebtedness | 586 |
of a subdivision or taxing district. If after application of | 587 |
sections 5705.31 and 5705.32 of the Revised Code, including the | 588 |
allocation of all levies within the ten-mill limitation to debt | 589 |
charges to the extent therein provided, there would be | 590 |
insufficient funds for payment of debt charges not provided for
by | 591 |
levies in excess of the ten-mill limitation, the reduction of | 592 |
taxes provided for in sections 323.151 to 323.159 of
the Revised | 593 |
Code shall be proportionately adjusted to the extent necessary
to | 594 |
provide such funds from levies within the ten-mill limitation. | 595 |
To obtain a reduction in real property taxes under division | 606 |
(A) of
section 323.152 of the Revised Code, the occupant of a | 607 |
homestead
in a housing cooperative shall file an application with | 608 |
the nonprofit
corporation that owns and operates the housing | 609 |
cooperative, in
accordance with this paragraph. Not later than
the | 610 |
first day of
March each year,
the corporation shall obtain | 611 |
applications from the county auditor's office
and provide one to | 612 |
each
new occupant. Not later than the first day of May, any | 613 |
occupant who
may be
eligible for a reduction in taxes under | 614 |
division (A) of section
323.152 of the Revised Code shall submit | 615 |
the completed
application
to the corporation. Not later than the | 616 |
fifteenth day of May, the
corporation shall
file all completed | 617 |
applications, and the information required by division
(B) of | 618 |
section 323.159 of the Revised Code, with
the county
auditor of | 619 |
the county in which the occupants' homesteads are located.
| 620 |
Continuing applications shall be furnished to an occupant in the | 621 |
manner
provided in
division (C)(4) of this section. | 622 |
(1) An application for reduction based upon a physical | 623 |
disability shall be accompanied by a certificate signed by a | 624 |
physician, and an application for reduction based upon a mental | 625 |
disability shall be accompanied by a certificate signed by a | 626 |
physician or psychologist licensed to practice in this state, | 627 |
attesting to the fact that the applicant is permanently and | 628 |
totally disabled. The certificate shall be in a form that the
tax | 629 |
commissioner requires and shall include the definition of | 630 |
permanently and totally disabled as set forth in section 323.151 | 631 |
of the Revised Code. An application for reduction based upon a | 632 |
disability certified as permanent and total by a state or federal | 633 |
agency having the function of so classifying persons shall be | 634 |
accompanied by a certificate from that agency. | 635 |
(2) An application for a reduction in taxes under division | 640 |
(B) of section 323.152 of the Revised Code shall
be filed only if | 641 |
the homestead or manufactured or mobile home was transferred
in | 642 |
the preceding year or did not
qualify for and receive the | 643 |
reduction in taxes under that
division for the preceding tax year.
| 644 |
The application for homesteads transferred in the preceding year | 645 |
shall be incorporated into any form used
by the county auditor to | 646 |
administer the tax law in respect to the conveyance
of real | 647 |
property pursuant to section 319.20 of the
Revised Code or of used | 648 |
manufactured homes or used mobile homes as defined in section | 649 |
5739.0210 of the Revised Code. The owner of a manufactured or | 650 |
mobile home who has elected under division (D)(4) of section | 651 |
4503.06 of the Revised Code to be taxed under division (D)(2) of | 652 |
that section for the ensuing year may file the application at the | 653 |
time of making that election. The application shall
contain a | 654 |
statement that failure by
the applicant to affirm on the | 655 |
application that the dwelling on the property
conveyed is the | 656 |
applicant's homestead prohibits the owner from receiving
the | 657 |
reduction in taxes until a proper application is filed within the | 658 |
period
prescribed by division (A)(3) of this section. Such an | 659 |
application
constitutes a continuing application for a reduction | 660 |
in taxes for
each year in which the dwelling is the applicant's | 661 |
homestead. | 662 |
(3) Failure to receive a new application filed under
division | 663 |
(A)(1) or (2) or notification under division (C) of this
section | 664 |
after a certificate of reduction has been issued under
section | 665 |
323.154 of the Revised Code, or failure to receive a new | 666 |
application filed under division
(A)(1) or notification under | 667 |
division
(C) of this section after a certificate of reduction has | 668 |
been issued under section 323.159 of the Revised
Code,an | 669 |
application for reduction has been approved
is
prima-facie | 670 |
evidence that
the original applicant is entitled to
the reduction | 671 |
in taxes
calculated on the basis of the information
contained in | 672 |
the original application. The original application
and any | 673 |
subsequent application, including any late application,
shall be | 674 |
in the form of a signed statement and shall be filed
after the | 675 |
first Monday in January and not later than the first
Monday in | 676 |
June. The original application and any subsequent
application for | 677 |
a reduction
in real property taxes shall be filed
in the year for | 678 |
which the reduction is
sought. The original
application and any | 679 |
subsequent application for a
reduction in
manufactured home taxes | 680 |
shall be filed in the year preceding the
year for which the | 681 |
reduction is sought. The statement shall be on
a form,
devised and | 682 |
supplied by
the tax commissioner, which shall
require no more | 683 |
information
than is necessary to establish the
applicant's | 684 |
eligibility for
the reduction in taxes and the amount
of the | 685 |
reduction, and, for a
certificate of reduction issued under | 686 |
section 323.154 of the Revised
Codeexcept for homesteads that are | 687 |
units in a
housing cooperative, shall
include an affirmation
by | 688 |
the applicant that ownership of the
homestead was not acquired | 689 |
from a person, other than the applicant's
spouse, related to the | 690 |
owner by consanguinity or affinity for the purpose
of qualifying | 691 |
for the real property or manufactured home tax reduction
provided | 692 |
for in division (A) or (B) of section 323.152 of the Revised Code.
| 693 |
The form shall contain a statement that conviction of willfully | 694 |
falsifying information to obtain a reduction in taxes or failing | 695 |
to comply with division (C) of this section results in the | 696 |
revocation of the right to the reduction for a period of three | 697 |
years. | 698 |
(3) If the county auditor or county treasurer discovers that | 732 |
the owner of property not entitled to the reduction in taxes
under | 733 |
division (B) of section
323.152 of the Revised Code failed to | 734 |
notify the
county auditor as required by division
(C)(1) of this | 735 |
section, a charge shall be
imposed against the property in the | 736 |
amount by which taxes were
reduced under that division for each | 737 |
tax year the county auditor ascertains
that the property was not | 738 |
entitled to the reduction and was owned by
the current owner. | 739 |
Interest shall accrue in the manner
prescribed by division (B) of | 740 |
section 323.121
or division (G)(2) of section 4503.06 of the | 741 |
Revised Code on the amount by which taxes
were
reduced for each | 742 |
such tax year as if the reduction became
delinquent taxes at
the | 743 |
close of the last day the second
installment of taxes for that tax | 744 |
year
could be paid
without
penalty. The county auditor shall | 745 |
notify the owner,
by ordinary
mail, of the charge, of the owner's | 746 |
right to appeal
the charge,
and of the manner in which the owner | 747 |
may appeal.
The owner may
appeal the imposition of the charge and | 748 |
interest by filing an
appeal with the county board of revision not | 749 |
later than the last
day prescribed for payment of real and public | 750 |
utility property
taxes under section 323.12 of the
Revised Code | 751 |
following receipt
of the
notice and occurring at least ninety days | 752 |
after receipt of
the
notice. The appeal shall be treated in the | 753 |
same manner as a
complaint relating to the valuation or assessment | 754 |
of real
property
under Chapter 5715. of
the Revised Code. The | 755 |
charge and any
interest shall be
collected as other delinquent | 756 |
taxes. | 757 |
(4) Each year during January, the county auditor shall | 758 |
furnish
by ordinary mail a continuing application to each person | 759 |
issued a
certificate of reduction under section 323.154 or 323.159 | 760 |
of
the Revised
Code with respect to a reduction in taxesreceiving | 761 |
a reduction under
division (A) of
section 323.152 of the Revised | 762 |
Code. The
continuing application
shall be used to report
changes | 763 |
in
ownership or, occupancy of the
homestead, including
changes in | 764 |
or
revocation of a revocable
inter vivos trust, changes
in, | 765 |
disability, and other changes in
the information earlier
furnished | 766 |
the auditor relative to
the reduction in taxes on the
property. | 767 |
The continuing application
shall be returned to the
auditor not | 768 |
later than the first Monday
in June; provided, that if
such | 769 |
changes do not affect the status
of the homestead exemption
or the | 770 |
amount of the reduction to
which the owner is entitled
under | 771 |
division (A) of section 323.152
of the Revised Code or to
which | 772 |
the occupant is entitled under section
323.159
of
the
Revised | 773 |
Code, the application does not need to be
returned. | 774 |
(5) Each year during February, the county auditor, except as | 775 |
otherwise
provided in this paragraph, shall furnish
by ordinary | 776 |
mail an original application to the owner, as of the
first day of | 777 |
January of that year, of a homestead or a manufactured or mobile | 778 |
home that transferred during the preceding calendar year and that | 779 |
qualified
for and received a reduction in taxes under division (B) | 780 |
of
section 323.152 of the Revised Code for the preceding tax year.
| 781 |
In order to receive the reduction under that division, the owner | 782 |
shall file the application with the county auditor not later than | 783 |
the first Monday in June. If the application is not timely
filed, | 784 |
the auditor shall not grant a reduction in taxes for the
homestead | 785 |
for the current year, and shall notify the owner that
the | 786 |
reduction in taxes has not been granted, in the same manner | 787 |
prescribed under section 323.154 of the Revised Code for | 788 |
notification of denial of an application. Failure of an owner to | 789 |
receive an application does not excuse the
failure of the owner to | 790 |
file an original application.
The county auditor is not required | 791 |
to furnish an
application under this paragraph for any homestead | 792 |
for which
application has previously been made on a form | 793 |
incorporated into
any form used by the county auditor to | 794 |
administer the tax law in respect to the conveyance of real | 795 |
property or of used manufactured homes or used mobile homes, and | 796 |
an
owner who previously has applied on such a form
is not required | 797 |
to return
an application furnished under this
paragraph. | 798 |
Sec. 323.154. On or before the day the county auditor has | 810 |
completed the duties imposed by sections 319.30 to 319.302 of the | 811 |
Revised Code, the auditor shall issue a certificate
of reduction | 812 |
in taxes in triplicate for each person who has complied
with | 813 |
section 323.153 of the Revised Code and whose homestead, as | 814 |
defined in division (A)(1) of section 323.151 of the Revised
Code, | 815 |
or
manufactured or mobile home the auditor finds
is entitled to a | 816 |
reduction in real property or manufactured home taxes
for that | 817 |
year
under section 323.152 of the Revised Code. Except as provided | 818 |
in
section 323.159 of the Revised Code, in the case of a
homestead | 819 |
entitled to a reduction under division (A) of that
section, the | 820 |
certificate shall state the taxable value of the
homestead on the | 821 |
first day of January of that year, the total reduction in taxes | 822 |
for that year under
that section, the tax rate that is applicable | 823 |
against such
homestead for that year, and any other information | 824 |
the tax
commissioner requires. In the case of a homestead or a | 825 |
manufactured or mobile home entitled to a reduction under division | 826 |
(B) of
that section, the
certificate shall state the total amount | 827 |
of the reduction in
taxes for that year under that section and any | 828 |
other information
the tax commissioner requires. The certificate | 829 |
for reduction in
taxes shall be on a form approved by the | 830 |
commissioner. Upon
issuance of such a certificate, the county | 831 |
auditor shall forward
one copy and the original to the county | 832 |
treasurer and retain one
copy. The county auditor alsoThe county | 833 |
auditor shall approve or deny an application for reduction under | 834 |
section 323.152 of the Revised Code and shall so notify the | 835 |
applicant not later than the first Monday in October. Notification | 836 |
shall be provided on a form prescribed by the tax commissioner. If | 837 |
the application is approved, upon issuance of the notification the | 838 |
county auditor shall
record the amount of
reduction in taxes in | 839 |
the appropriate column
on the general tax
list and duplicate of | 840 |
real and public utility
property and on the
manufactured home tax | 841 |
list.
If the application is denied, the notification shall inform | 842 |
the applicant of the reasons for the denial. | 843 |
If an application, late application, or continuing | 844 |
application is not approved, or if the county auditor otherwise | 845 |
determines that a homestead or a manufactured or mobile home does | 846 |
not
qualify for a reduction in
taxes under division (A) or (B) of | 847 |
section 323.152 of the Revised
Code, the auditor shall notify the | 848 |
applicant of the reasons for
denial not later than the first | 849 |
Monday in October. If an
applicant believes that the application | 850 |
for reduction
has been improperly
denied or that the reduction is | 851 |
for less than that to which the
applicant is entitled, the | 852 |
applicant may file an appeal
with the county board of revision
not | 853 |
later than the date of closing of the collection for the
first | 854 |
half of real and public utility property taxes or manufactured | 855 |
home
taxes. The appeal
shall be treated in the same manner as a | 856 |
complaint relating to
the valuation or assessment of real property | 857 |
under Chapter 5715.
of the Revised Code. | 858 |
Sec. 323.156. Within thirty days after a settlement of
taxes | 881 |
under divisions (A), (C), and (H) of section 321.24 of the
Revised | 882 |
Code,
the county treasurer shall certify to the tax
commissioner | 883 |
one-half of the total amount of taxes on real property
that were | 884 |
reduced pursuant to section 323.152 of the Revised Code for the | 885 |
preceding tax year, and one-half of the total amount of taxes on | 886 |
manufactured and mobile homes that were reduced pursuant to | 887 |
division (B) of
section 323.152 of the Revised
Code for the | 888 |
current tax
year, as evidenced by the certificates of reduction | 889 |
and the tax duplicate certified to the county treasurer
by the | 890 |
county auditor. The commissioner,
within thirty days of the | 891 |
receipt of such
certifications, shall provide for payment to the | 892 |
county treasurer,
from the general revenue fund, of the amount | 893 |
certified, which
shall be credited upon receipt to the county's | 894 |
undivided income
tax fund, and an amount equal to two per cent of | 895 |
the amount by
which taxes were reduced, which shall be credited | 896 |
upon receipt to
the county general fund as a payment, in addition | 897 |
to the fees and
charges authorized by sections 319.54 and 321.26 | 898 |
of the Revised
Code, to the county auditor and treasurer for the | 899 |
costs of
administering the exemption provided under sections | 900 |
323.151 to
323.159 of the Revised Code. | 901 |
(B) Not later than the first day of May each year, any | 913 |
nonprofit
corporation that owns and operates a housing cooperative | 914 |
shall determine the
amount of property taxes it paid for the | 915 |
housing cooperative for the preceding
tax year and shall attribute | 916 |
to each homestead in the housing cooperative a
portion of the | 917 |
total property taxes as if the homestead's
occupant paid the | 918 |
taxes. The taxes attributed to each homestead
shall be based on | 919 |
the percentage that the square footage of the
homestead is of the | 920 |
total square footage of the housing
cooperative and on other | 921 |
reasonable factors that reflect the value
of the homestead. Not | 922 |
later than the fifteenth day of May each
year, the corporation | 923 |
shall file this information with the county auditor,
along with | 924 |
any
applications submitted to it under division (A) of section | 925 |
323.153
of the Revised Code. No nonprofit corporation that owns | 926 |
and
operates a housing cooperative shall fail to file with the | 927 |
county auditor
the information required by this division and | 928 |
division (A)
of section 323.153 of the Revised Code. | 929 |
The certificate shall state the taxable value, on the first | 942 |
day of
January of that year, attributed to each homestead in the | 943 |
housing
cooperative; the reduction in taxable value and reduction | 944 |
in taxes attributed
to the
homestead; the total amount of the | 945 |
reduction in taxable value for
the housing cooperative based on | 946 |
all certificates issued under
this section for homesteads in the | 947 |
housing cooperative; the
nonprofit corporation's total reduction | 948 |
in taxes for that year
under division (A) of section 323.152 of | 949 |
the Revised
Code; the tax
rate that is applicable against the | 950 |
housing cooperative for that year; and any
other information the | 951 |
tax commissioner requires. The county auditor shall
prepare three | 952 |
copies of the original certificate. Upon the issuance of such a | 953 |
certificate, the county auditor shall forward two copies and the | 954 |
original to the county treasurer and retain one copy. The county | 955 |
auditor alsoThe
county auditor shall approve or deny an | 956 |
application for reduction
under division (A) of section 323.152 | 957 |
of the Revised Code and, not
later than the first Monday in | 958 |
October, shall so notify the
applicant and the nonprofit | 959 |
corporation that owns and operates the
housing cooperative. | 960 |
Notification shall be provided on a form
prescribed by the tax | 961 |
commissioner. If the application is
approved, upon issuance of | 962 |
the notification the county auditor shall record the amount of | 963 |
reduction in taxes in the
appropriate column on the general tax | 964 |
list and duplicate of real
and public utility property. | 965 |
(E) If an application, late application, or continuing | 976 |
application is not approved, or if the county auditor otherwise | 977 |
determines that a homestead does not qualify for a reduction in | 978 |
taxes under division (A) of section 323.152 of the Revised
Code, | 979 |
the auditor shall notify the applicant, and the nonprofit | 980 |
corporation that
owns
and operates the housing cooperative, of the | 981 |
reasons for denial not later than
the
first Monday in October. If | 982 |
the applicant believes that the
application for reduction has been | 983 |
improperly denied, or the nonprofit
corporation that owns and | 984 |
operates the housing cooperative
believes that the reduction is | 985 |
for less than that to which the
housing cooperative is entitled, | 986 |
the applicant or housing
cooperative, respectively, may file an | 987 |
appeal with the county
board of revision not later than the date | 988 |
of closing of the
collection for the first half of real and public | 989 |
utility property
taxes. The appeal shall be treated in the same | 990 |
manner as a
complaint relating to the valuation or assessment of | 991 |
real property
under Chapter 5715. of the Revised Code. | 992 |
In any fiscal year, a joint vocational school district | 1058 |
receiving
funds under division (C)(2) of this section, or through | 1059 |
a
transfer of funds pursuant to division (L)
of section 3317.023 | 1060 |
of the Revised Code, shall spend those
funds only for the purposes | 1061 |
that the department designates as
approved for vocational | 1062 |
education associated services expenses,
which may include such | 1063 |
purposes as apprenticeship coordinators,
coordinators for other | 1064 |
vocational education services, vocational
evaluation, and other | 1065 |
purposes designated by the department. The
department may deny | 1066 |
payment under division (C)(2) of this section to
any district that | 1067 |
the department determines is not operating those services or
is | 1068 |
using funds paid under division (C)(2) of this section,
or through | 1069 |
a transfer of funds pursuant to division (L)
of section 3317.023 | 1070 |
of the Revised Code, for other purposes. | 1071 |
(B) The manufactured home tax on a manufactured
or mobile | 1200 |
home that is paid pursuant to division (C) of
section 4503.06 of | 1201 |
the Revised Code and that is owned
and occupied as a home by an | 1202 |
individual whose domicile is in this
state and to whom this | 1203 |
section applies, shall be reduced
for any tax year for which the | 1204 |
owner obtains a certificate of reduction from the county auditor | 1205 |
under section 4503.067 of the Revised Codean application for such | 1206 |
reduction has been approved, provided the
individual did not | 1207 |
acquire ownership from a person, other than
the
individual's | 1208 |
spouse, related by consanguinity or
affinity for the
purpose
of | 1209 |
qualifying for the reduction. An
owner
includes a
settlor of a | 1210 |
revocable or irrevocable inter vivos trust holding
the
title to a | 1211 |
manufactured or mobile home occupied by the
settlor
as of
right | 1212 |
under the trust. | 1213 |
Sec. 4503.066. (A)(1) To obtain a tax reduction under | 1264 |
section
4503.065 of
the Revised Code, the owner of the home shall | 1265 |
file an
application with the county auditor of the county in which | 1266 |
the
home is
located. An application for reduction in
taxes
based | 1267 |
upon a physical disability shall be
accompanied by a
certificate | 1268 |
signed by a physician, and an
application for
reduction in taxes | 1269 |
based upon a mental
disability
shall
be accompanied by a | 1270 |
certificate signed by a
physician or
psychologist licensed to | 1271 |
practice in this state.
The certificate
shall attest to the fact | 1272 |
that the applicant is
permanently and
totally disabled, shall be | 1273 |
in a form that the
department of
taxation requires, and shall | 1274 |
include the definition
of totally and
permanently disabled as set | 1275 |
forth in section
4503.064 of the
Revised Code. An application for | 1276 |
reduction in
taxes
based upon a disability certified as permanent | 1277 |
and total by
a
state or federal agency having the function of so | 1278 |
classifying
persons shall be accompanied by a certificate from | 1279 |
that agency. | 1280 |
(2) Each application shall constitute a continuing | 1281 |
application for a reduction in taxes for each
year in
which the | 1282 |
manufactured or mobile home is occupied by the
applicant. | 1283 |
Failure to receive
a new
application or notification under | 1284 |
division (B) of this
section
after a certificate of reduction has | 1285 |
been issued under
section
4503.067 of the Revised Codean | 1286 |
application for reduction has been approved is
prima-facie | 1287 |
evidence that
the
original applicant is entitled to
the reduction | 1288 |
calculated on the basis of the
information
contained in
the | 1289 |
original application. The original
application
and any | 1290 |
subsequent
application shall be in the form of
a signed | 1291 |
statement
and shall
be filed not later than the first
Monday in | 1292 |
June. The
statement
shall be on a form, devised and
supplied by | 1293 |
the tax
commissioner,
that shall require no more
information than | 1294 |
is
necessary to
establish the applicant's
eligibility for the | 1295 |
reduction in
taxes and the
amount of the reduction to
which the | 1296 |
applicant is entitled.
The
form also
shall contain a statement | 1297 |
that conviction
of
willfully
falsifying
information to obtain a | 1298 |
reduction in
taxes
or
failing to comply with division (B) of this | 1299 |
section shall
result
in the revocation of the right to the | 1300 |
reduction for a
period of
three years. | 1301 |
(3) A late application for a reduction in
taxes
for the year | 1302 |
preceding the year for which an original
application
is filed may | 1303 |
be filed with an original application. If
the
auditor determines | 1304 |
that the information contained in the late
application is correct, | 1305 |
the auditor shall determine both the
amount of the reduction in | 1306 |
taxes to which the
applicant
would have
been entitled for the | 1307 |
current tax year had
the
application been
timely filed and | 1308 |
approved in the preceding
year,
and the amount
the taxes levied | 1309 |
under section 4503.06 of the
Revised Code for
the current year | 1310 |
would have been reduced as a
result of the
reduction. When an | 1311 |
applicant is
permanently
and totally disabled on the first day of | 1312 |
January of
the year in
which the applicant files a late | 1313 |
application, the
auditor, in
making the
determination of the | 1314 |
amounts of the
reduction in taxes under division (A)(3) of
this | 1315 |
section, is not required
to determine that the applicant was | 1316 |
permanently and totally
disabled on the first day of January of | 1317 |
the preceding year. | 1318 |
The amount of the reduction in taxes pursuant to a late | 1319 |
application shall be treated as an overpayment of taxes by the | 1320 |
applicant. The auditor shall credit the amount of the
overpayment | 1321 |
against the amount of the taxes or penalties then due
from the | 1322 |
applicant, and, at the next succeeding settlement, the
amount of | 1323 |
the credit shall be deducted from the amount of any
taxes or | 1324 |
penalties distributable to the county or any taxing unit
in the | 1325 |
county that has received the benefit of the taxes or
penalties | 1326 |
previously overpaid, in proportion to the benefits
previously | 1327 |
received. If, after the credit has been made, there
remains a | 1328 |
balance of the overpayment, or if there are no taxes or
penalties | 1329 |
due from the applicant, the auditor shall refund that
balance to | 1330 |
the applicant by a warrant drawn on the county
treasurer in favor | 1331 |
of the applicant. The treasurer shall pay the
warrant from the | 1332 |
general fund of the county. If there is
insufficient money in the | 1333 |
general fund to make the payment, the
treasurer shall pay the | 1334 |
warrant out of any undivided manufactured or mobile
home taxes | 1335 |
subsequently received by the treasurer for
distribution to the | 1336 |
county or taxing district in the county that received the benefit | 1337 |
of the overpaid taxes, in proportion to the benefits previously | 1338 |
received, and the amount paid from the undivided funds shall be | 1339 |
deducted from the money otherwise distributable to the county or | 1340 |
taxing district in the county at the next or any succeeding | 1341 |
distribution. At the next or any succeeding distribution after | 1342 |
making the refund, the treasurer shall reimburse the general fund | 1343 |
for any payment made from that fund by deducting the amount of | 1344 |
that payment from the money distributable to the county or other | 1345 |
taxing unit in the county that has received the benefit of the | 1346 |
taxes, in proportion to the benefits previously received. On the | 1347 |
second Monday in September of each year, the county auditor shall | 1348 |
certify the total amount of the reductions in taxes made in the | 1349 |
current year under division (A)(3) of this section to the tax | 1350 |
commissioner who shall treat that amount as a reduction in taxes | 1351 |
for the current tax year and shall make reimbursement to the | 1352 |
county of that amount in the manner prescribed in section
4503.068 | 1353 |
of the Revised Code, from moneys appropriated for that
purpose. | 1354 |
Sec. 4503.067. (A) At the same time the tax bill for the | 1382 |
first half of the tax year is issued,
the county auditor shall | 1383 |
issue a certificate of reduction in
taxes for
a manufactured or | 1384 |
mobile home in triplicate for each
person who
has complied with | 1385 |
section 4503.066 of the Revised Code
and been
found by the | 1386 |
auditor to be entitled to a reduction in taxes for the succeeding | 1387 |
tax year. The certificate
shall
set forth the
amount of the | 1388 |
reduction in taxes calculated under
section 4503.065 of the | 1389 |
Revised Code. Upon
issuance of the
certificate, the auditor shall | 1390 |
reduce the
manufactured home tax levied on the home for the | 1391 |
succeeding tax
year by the required amount and forward the | 1392 |
original and one copy
of
the
certificate to the county treasurer. | 1393 |
The auditor shall
retain one copy of
the certificate. The | 1394 |
treasurer shall retain
the
original certificate and forward the | 1395 |
remaining copy to the
recipient with
the tax bill delivered | 1396 |
pursuant to division (D)(6)
of section
4503.06 of the Revised | 1397 |
Code. | 1398 |
(B) If the application or a continuing application is not | 1399 |
approved, the auditor shall notify the applicant of the reasons | 1400 |
for denial no later than the first Monday in October.The county | 1401 |
auditor shall approve or deny an application for reduction under | 1402 |
section 4503.065 of the Revised Code and shall so notify the | 1403 |
applicant not later than the first Monday in October. Notification | 1404 |
shall be provided on a form prescribed by the tax commissioner. If | 1405 |
a
person
believes that the person's application for reduction in
| 1406 |
taxes has
been improperly denied or is for
less
than that to | 1407 |
which the
person is entitled,
the person may file an
appeal
with | 1408 |
the county
board of revision no later than the
thirty-first
day | 1409 |
of January
of the following calendar year. The
appeal shall
be | 1410 |
treated in
the same manner as a complaint relating
to the | 1411 |
valuation or
assessment of real property under Chapter
5715. of | 1412 |
the Revised
Code. | 1413 |
Sec. 4503.068. On or before the second Monday in September | 1414 |
of each year, the county treasurer shall total the amount by
which | 1415 |
the taxes levied in that year were reduced pursuant to
section | 1416 |
4503.0674503.065 of the Revised Code, and certify that amount to | 1417 |
the tax commissioner. Within ninety days of the receipt of the | 1418 |
certification, the commissioner shall certify that amount to the
| 1419 |
director of budget and management and the director shall make two | 1420 |
payments from the
general revenue fund in favor of the county | 1421 |
treasurer. One shall
be in the full amount by which taxes were | 1422 |
reduced. The other
shall be in an amount equal to two per cent of | 1423 |
such amount and
shall be a payment to the county auditor and | 1424 |
county treasurer for
the costs of administering sections 4503.064 | 1425 |
to 4503.069 of the
Revised Code. | 1426 |
Sec. 4735.18. (A) Subject to section 4735.32 of the
Revised | 1433 |
Code, the superintendent of real estate, upon the superintendent's | 1434 |
own
motion, may investigate the conduct of any licensee. Subject | 1435 |
to
section 4735.32 of the Revised Code, the Ohio real estate | 1436 |
commission shall,
pursuant to section 4735.051 of the Revised | 1437 |
Code, impose disciplinary
sanctions upon any licensee who, whether | 1438 |
or not acting in the licensee's
capacity as a real estate broker | 1439 |
or salesperson, or in handling the licensee's
own property, is | 1440 |
found to have been convicted of
a felony or a crime of moral | 1441 |
turpitude, and shall, pursuant to
section 4735.051 of the Revised | 1442 |
Code, impose disciplinary sanctions upon any
licensee who, in the | 1443 |
licensee's capacity as a real
estate broker or salesperson, or in | 1444 |
handling the licensee's own property, is
found guilty of: | 1445 |
(b) A second or subsequent violation of any unlawful | 1469 |
discriminatory practice pertaining to the purchase or sale of
real | 1470 |
estate prohibited by Chapter 4112. of the Revised Code or
any | 1471 |
second or subsequent violation of municipal or federal civil | 1472 |
rights laws relevant to purchasing or selling real estate whether | 1473 |
or not there has been a final adjudication by a court, provided | 1474 |
that such violation arose out of a situation wherein parties were | 1475 |
engaged in bona fide efforts to purchase, sell, or lease real | 1476 |
estate. For any second offense under this division, the
commission | 1477 |
shall suspend for a minimum of two months or revoke
the
license of | 1478 |
the broker or salesperson. For any subsequent
offense,
the | 1479 |
commission shall revoke the license of the broker or
salesperson. | 1480 |
(26) Failure to maintain at all times a special or trust
bank | 1557 |
account in a depository located in this state. The account
shall | 1558 |
be noninterest-bearing, separate and distinct from any
personal or | 1559 |
other account of the broker, and, except as
provided
in division | 1560 |
(A)(27) of this section, shall be used for the deposit
and | 1561 |
maintenance of all escrow funds, security deposits, and other | 1562 |
moneys
received by the broker in a fiduciary capacity. The name, | 1563 |
account number, if
any, and location of the depository wherein | 1564 |
such special or trust
account is maintained shall be submitted in | 1565 |
writing to the
superintendent. Checks drawn on such special or | 1566 |
trust bank accounts are
deemed to meet the conditions imposed by | 1567 |
section 1349.21 of the Revised Code. Funds deposited in the trust | 1568 |
or special account in connection with a purchase agreement shall | 1569 |
be maintained in accordance with section 4735.24 of the Revised | 1570 |
Code. | 1571 |
(27) Failure to maintain at all times a special or trust
bank | 1572 |
account in a
depository in this state, to be used exclusively
for | 1573 |
the deposit and
maintenance of all rents, security deposits, | 1574 |
escrow funds, and other moneys
received by the broker in a | 1575 |
fiduciary capacity in the course of managing real
property. This | 1576 |
account shall be separate and distinct from any other account | 1577 |
maintained by the broker. The name, account number, and location | 1578 |
of the
depository shall be submitted in writing to the | 1579 |
superintendent. This account
may earn interest, which shall be | 1580 |
paid to the property owners on a pro rata
basis. | 1581 |
(C) The commission shall, pursuant to section 4735.051 of
the | 1626 |
Revised Code,
impose disciplinary sanctions upon any foreign
real | 1627 |
estate dealer or
salesperson who, in that capacity or in
handling | 1628 |
the dealer's or salesperson's
own property, is found
guilty of any | 1629 |
of the acts or omissions specified or
comprehended
in division (A) | 1630 |
of this section insofar as the acts or omissions
pertain to | 1631 |
foreign real estate. If the commission imposes such
sanctions upon | 1632 |
a foreign real estate salesperson for a violation
of this
section, | 1633 |
the commission also may suspend or revoke the
license of
the | 1634 |
foreign real estate dealer with whom the
salesperson is affiliated | 1635 |
if the commission finds that the dealer
had
knowledge of the | 1636 |
salesperson's actions that violated this
section. | 1637 |
Sec. 5739.09. (A)(1) A board of county
commissioners may,
by | 1693 |
resolution adopted by a majority of the
members of the board,
levy | 1694 |
an excise tax not to exceed three per
cent on transactions
by | 1695 |
which lodging by a hotel is or is to be
furnished to transient | 1696 |
guests. The board shall establish all
regulations necessary to | 1697 |
provide for the administration and
allocation of the tax.
The | 1698 |
regulations may prescribe the time for
payment of the tax, and
may | 1699 |
provide for the imposition of a
penalty or interest, or both, for | 1700 |
late
payments,
provided
that the
penalty does not exceed ten per | 1701 |
cent of the amount of tax due, and
the
rate at which interest | 1702 |
accrues does not exceed the rate per
annum prescribed
pursuant to | 1703 |
section 5703.47 of the Revised Code.
Except
as
provided
in | 1704 |
divisions (A)(2), (3), (4), (5), (6), and (7), and (8) of
this | 1705 |
section,
the
regulations
shall
provide, after deducting the real | 1706 |
and actual
costs of
administering the tax, for the return to each | 1707 |
municipal
corporation or township that does not levy an excise tax | 1708 |
on
the
transactions, a uniform percentage of the tax collected in | 1709 |
the
municipal corporation or in the unincorporated portion of the | 1710 |
township from each
transaction, not to exceed thirty-three
and | 1711 |
one-third per cent. The remainder of the revenue arising
from
the | 1712 |
tax shall be deposited in a separate fund and shall be
spent | 1713 |
solely to make contributions to the convention and
visitors' | 1714 |
bureau operating within the county, including a pledge
and | 1715 |
contribution of any portion of
the remainder pursuant to an | 1716 |
agreement authorized by section 307.695 of the Revised Code, | 1717 |
provided that if the board of county commissioners of an eligible | 1718 |
county as defined in section 307.695 of the Revised Code adopts a | 1719 |
resolution amending a resolution levying a tax under this division | 1720 |
to provide that the revenue from the tax shall be used by the | 1721 |
board as described in division (H) of section 307.695 of the | 1722 |
Revised Code, the remainder of the revenue shall be used as | 1723 |
described in the resolution making that amendment.
Except as
| 1724 |
provided
in division (A)(2), (3), (4), (5), (6), or (7), or (8) or | 1725 |
(H)
of
this
section, on
and after May 10, 1994, a board of county | 1726 |
commissioners may not
levy an excise tax pursuant to this
division | 1727 |
in any municipal
corporation or township located wholly
or partly | 1728 |
within the county
that has in effect an ordinance or
resolution | 1729 |
levying an excise
tax pursuant to division (B) of this
section. | 1730 |
The board of a
county that has levied a tax under
division (C) of | 1731 |
this section
may, by resolution adopted within
ninety days after | 1732 |
July 15, 1985,
by a majority of the members of
the board, amend | 1733 |
the resolution
levying a tax under this division
to provide for a | 1734 |
portion of that
tax to be pledged and
contributed in accordance | 1735 |
with an agreement
entered
into under section
307.695 of the | 1736 |
Revised
Code. A tax,
any revenue from which is
pledged pursuant
to | 1737 |
such
an agreement,
shall remain in effect at
the rate at which
it | 1738 |
is
imposed for the
duration of the period
for which the revenue
| 1739 |
from the tax has been so
pledged. | 1740 |
The board of county commissioners of an eligible county as | 1741 |
defined in section 307.695 of the Revised Code may, by resolution | 1742 |
adopted by a majority of the members of the board, amend a | 1743 |
resolution levying a tax under this division to provide that the | 1744 |
revenue from the tax shall be used by the board as described in | 1745 |
division (H) of section 307.695 of the Revised Code, in which case | 1746 |
the tax shall remain in effect at the rate at which it was imposed | 1747 |
for the duration of any agreement entered into by the board under | 1748 |
section 307.695 of the Revised Code, the duration during which any | 1749 |
securities issued by the board under that section are outstanding, | 1750 |
or the duration of the period during which the board owns a | 1751 |
project as defined in section 307.695 of the Revised Code, | 1752 |
whichever duration is longest. | 1753 |
(2) A board of county commissioners that levies an excise
tax | 1754 |
under division (A)(1) of this section on June 30,
1997, at a
rate | 1755 |
of
three per cent, and that has pledged revenue from the
tax
to an | 1756 |
agreement entered into under section 307.695 of the Revised
Code | 1757 |
or, in the case of the board of county commissioners of an | 1758 |
eligible county as defined in section 307.695 of the Revised Code, | 1759 |
has amended a resolution levying a tax under division (C) of this | 1760 |
section to provide that proceeds from the tax shall be used by the | 1761 |
board as described in division (H) of section 307.695 of the | 1762 |
Revised Code, may, at any time by a resolution adopted by a | 1763 |
majority of the members of the board, amend the resolution levying | 1764 |
a tax under division (A)(1) of this section
to provide for an | 1765 |
increase in the rate of that tax up to seven per cent on each | 1766 |
transaction; to provide that revenue from the increase in the rate | 1767 |
shall be used as described in division (H) of section 307.695 of | 1768 |
the Revised Code or be
spent solely to make contributions to the | 1769 |
convention and
visitors' bureau
operating within the county to be | 1770 |
used
specifically for promotion,
advertising, and marketing of the | 1771 |
region in which the county is located; and to
provide that the | 1772 |
rate in
excess of the three per cent levied under division
(A)(1) | 1773 |
of this
section shall remain in effect at the rate at which it
is | 1774 |
imposed
for the duration of the period during which any agreement | 1775 |
is in
effect that was entered into under section 307.695 of the | 1776 |
Revised
Code by the
board of county commissioners levying a tax | 1777 |
under
division (A)(1) of this
section, the duration of the period | 1778 |
during which any securities issued by the board under division (I) | 1779 |
of section 307.695 of the Revised Code are outstanding, or the | 1780 |
duration of the period during which the board owns a project as | 1781 |
defined in section 307.695 of the Revised Code, whichever duration | 1782 |
is longest. The amendment also shall provide that no portion of | 1783 |
that revenue need be
returned to townships or municipal | 1784 |
corporations as would otherwise be required
under division (A)(1) | 1785 |
of this section. | 1786 |
(b) Any board of county commissioners that, pursuant to | 1851 |
division (A)(4)(a) of this section, has amended a resolution | 1852 |
levying the tax authorized by division (A)(1) of this section may | 1853 |
further amend the resolution to provide that the revenue referred | 1854 |
to in division (A)(4)(a)(ii) of this section shall be pledged and | 1855 |
contributed both to a convention facilities authority to pay the | 1856 |
costs of constructing, expanding, maintaining, or operating one or | 1857 |
more convention centers in the county, including paying bonds, or | 1858 |
notes issued in anticipation of bonds, as provided in Chapter 351. | 1859 |
of the Revised Code, and to a convention and visitors' bureau to | 1860 |
pay the costs of promoting one or more convention centers in the | 1861 |
county. | 1862 |
(6) A board of county commissioners of a county organized | 1897 |
under a county charter adopted pursuant to Article X, Section 3, | 1898 |
Ohio Constitution, and that levies an excise tax under division | 1899 |
(A)(1) of this section at a rate of three per cent and levies an | 1900 |
additional excise tax under division (E) of this section at a rate | 1901 |
of one and one-half per cent may, by resolution adopted not later | 1902 |
than January 1, 2008, by a majority of the members of the board, | 1903 |
amend the resolution levying a tax under division (A)(1) of this | 1904 |
section to provide for an increase in the rate of that tax by not | 1905 |
more than an additional one per cent on transactions by which | 1906 |
lodging by a hotel is or is to be furnished to transient guests. | 1907 |
Notwithstanding divisions (A)(1) and (E) of this section, the | 1908 |
resolution shall provide that all of the revenue from the increase | 1909 |
in rate, after deducting the real and actual costs of | 1910 |
administering the tax, shall be used to pay the costs of | 1911 |
improving, expanding, equipping, financing, or operating a | 1912 |
convention center by a convention
and visitors' bureau in the | 1913 |
county. The increase in rate shall
remain in effect for the | 1914 |
period
specified in the resolution, not
to exceed ten years. The | 1915 |
increase
in rate shall be subject to the
regulations adopted | 1916 |
under division
(A)(1) of this section, except
that the | 1917 |
resolution may provide
that no portion of the revenue
from the | 1918 |
increase in the rate shall
be returned to townships or
municipal | 1919 |
corporations as would
otherwise be required under that
division. | 1920 |
The board of county commissioners of a county to which this | 1929 |
division applies, by resolution adopted by a majority of the | 1930 |
members of the board, may increase the rate of the tax by not more | 1931 |
than one per cent on transactions by which lodging by a hotel is | 1932 |
or is to be furnished to transient guests. The increase in rate | 1933 |
shall be for the purpose of paying expenses deemed necessary by | 1934 |
the convention and visitors' bureau operating in the county to | 1935 |
promote travel and tourism. The increase in rate shall remain in | 1936 |
effect for the period specified in the resolution, not to exceed | 1937 |
twenty years, provided that the increase in rate may not continue | 1938 |
beyond the time when the purpose for which the increase is levied | 1939 |
ceases to exist. If revenue from the increase in rate is pledged | 1940 |
to the payment of debt charges on securities, the increase in rate | 1941 |
is not subject to diminution by initiative or referendum or by law | 1942 |
for so long as the securities are outstanding, unless provision is | 1943 |
made by law or by the board of county commissioners for an | 1944 |
adequate substitute for that revenue that is satisfactory to the | 1945 |
trustee if a trust agreement secures payment of the debt charges. | 1946 |
The increase in rate shall be subject to the regulations adopted | 1947 |
under division (A)(1) of this section, except that the resolution | 1948 |
may provide that no portion of the revenue from the increase in | 1949 |
the rate shall be returned to townships or municipal corporations | 1950 |
as would otherwise be required under division (A)(1) of this | 1951 |
section. A resolution adopted under division (A)(7) of this | 1952 |
section is subject to referendum under sections 305.31 to 305.99 | 1953 |
of the Revised Code. | 1954 |
(c) That the revenue described in divisions (A)(8)(b)(i) and | 1973 |
(ii) of this section may be used by the board for the purposes of | 1974 |
undertaking, financing, or leasing a project, as
defined in | 1975 |
section 307.695 of the Revised Code, including paying
debt | 1976 |
charges on any securities issued by the board under division
(I) | 1977 |
of that section, except that the project financed with such | 1978 |
revenue shall be limited to constructing, acquiring, equipping, | 1979 |
furnishing, or leasing an arena or convention center, or | 1980 |
combination thereof, that does not exist on the effective date of | 1981 |
S.B. 306 of the 127th general assembly,
subject to the terms of | 1982 |
any pledge to the payment of debt charges
on outstanding general | 1983 |
obligation securities or special obligation
securities under | 1984 |
division (I) of section 307.695 of the Revised
Code; | 1985 |
(B)(1) The legislative authority of a municipal corporation | 1995 |
or
the board of trustees of a township that is not wholly or | 1996 |
partly
located in a county that has in effect a resolution
levying | 1997 |
an
excise tax pursuant to division (A)(1) of this section
may, by | 1998 |
ordinance or resolution, levy an excise tax not to exceed
three | 1999 |
per
cent on transactions by which lodging by a hotel is or
is to | 2000 |
be
furnished to transient guests. The legislative
authority of
the | 2001 |
municipal corporation or
the board of trustees of the township | 2002 |
shall deposit
at least fifty per
cent of the revenue from the tax | 2003 |
levied
pursuant to this division
into a separate fund, which shall | 2004 |
be
spent solely to make
contributions to convention and visitors' | 2005 |
bureaus operating within
the county in which the municipal | 2006 |
corporation or township is
wholly or partly located, and the | 2007 |
balance of
that revenue shall be
deposited in the general
fund. | 2008 |
The municipal corporation or
township shall establish all | 2009 |
regulations necessary to provide for
the administration and | 2010 |
allocation of the tax.
The
regulations may
prescribe the time for | 2011 |
payment of the tax, and
may provide for the
imposition of a | 2012 |
penalty or interest, or both, for late
payments,
provided
that the | 2013 |
penalty does not exceed ten per cent of the
amount of tax due, and | 2014 |
the
rate at which interest accrues does not
exceed the rate per | 2015 |
annum prescribed
pursuant to section 5703.47
of the Revised Code. | 2016 |
The levy of a tax
under this division is
in
addition to any tax | 2017 |
imposed on the same
transaction by a
municipal
corporation or a | 2018 |
township as authorized
by division
(A) of
section
5739.08 of the | 2019 |
Revised Code. | 2020 |
(b) The legislative authority of a municipal corporation | 2048 |
that, pursuant to division (B)(2)(a) of this section, has amended | 2049 |
its ordinance or resolution to increase the rate of the tax | 2050 |
authorized by division (B)(1) of this section may further amend | 2051 |
the ordinance or resolution to provide that the revenue referred | 2052 |
to in division (B)(2)(a)(ii) of this section shall be pledged and | 2053 |
contributed both to a convention facilities authority to pay the | 2054 |
costs of constructing, expanding, maintaining, or operating one or | 2055 |
more convention centers in the county, including paying bonds, or | 2056 |
notes issued in anticipation of bonds, as provided in Chapter 351. | 2057 |
of the Revised Code, and to a convention and visitors' bureau to | 2058 |
pay the costs of promoting one or more convention centers in the | 2059 |
county. | 2060 |
(C) For the purposes described in
section 307.695 of the | 2065 |
Revised Code and to cover the costs of
administering the tax, a | 2066 |
board of county commissioners of a
county
where a tax imposed | 2067 |
under division (A)(1) of this section is
in
effect may, by | 2068 |
resolution adopted within ninety days after
July
15, 1985, by a | 2069 |
majority of the members of
the board, levy an
additional excise | 2070 |
tax not to exceed three per
cent on transactions
by which lodging | 2071 |
by a hotel is or is to be
furnished to transient
guests. The tax | 2072 |
authorized by this
division shall be in addition
to any tax that | 2073 |
is levied pursuant
to division (A) of this
section, but it shall | 2074 |
not apply to
transactions subject to a tax
levied by a municipal | 2075 |
corporation
or township pursuant to the
authorization granted by | 2076 |
division
(A) of section
5739.08 of the
Revised Code. The board | 2077 |
shall
establish all
regulations necessary
to provide for the | 2078 |
administration and
allocation of the tax.
The
regulations may | 2079 |
prescribe the time for
payment of the tax, and
may
provide for the | 2080 |
imposition of a
penalty or interest, or both, for
late
payments, | 2081 |
provided
that the
penalty does not exceed ten per
cent of the | 2082 |
amount of tax due, and
the
rate at which interest
accrues does not | 2083 |
exceed the rate per
annum prescribed
pursuant to
section 5703.47 | 2084 |
of the Revised Code.
All
revenues arising
from
the
tax shall be | 2085 |
expended in accordance
with
section 307.695
of
the
Revised Code. | 2086 |
The board of county commissioners of an eligible county as defined | 2087 |
in section 307.695 of the Revised Code may, by resolution adopted | 2088 |
by a majority of the members of the board, amend the resolution | 2089 |
levying a tax under this division to provide that the revenue from | 2090 |
the tax shall be used by the board as described in division (H) of | 2091 |
section 307.695 of the Revised Code. A tax imposed under
this
| 2092 |
division shall
remain
in
effect at the rate at which it is
imposed | 2093 |
for the
duration of
the
period during which any agreement entered | 2094 |
into by the board under section 307.695 of the Revised Code is in | 2095 |
effect, the duration of the period during which any securities | 2096 |
issued by the board under division (I) of section 307.695 of the | 2097 |
Revised Code are outstanding, or the duration of the period during | 2098 |
which the board owns a project as defined in section 307.695 of | 2099 |
the Revised Code, whichever duration is longest. | 2100 |
(D) For the purpose of providing contributions under
division | 2101 |
(B)(1) of section 307.671 of the Revised Code to enable
the | 2102 |
acquisition, construction, and equipping of a port authority | 2103 |
educational and cultural facility in the county and, to the
extent | 2104 |
provided for in the cooperative agreement authorized by
that | 2105 |
section, for the purpose of paying debt service charges on
bonds, | 2106 |
or notes in anticipation
of bonds, described in division
(B)(1)(b) | 2107 |
of that section, a board of county commissioners, by
resolution | 2108 |
adopted within ninety days after December 22,
1992, by
a majority | 2109 |
of the members of the board, may
levy an additional
excise tax not | 2110 |
to exceed one and one-half per
cent on transactions
by which | 2111 |
lodging by a hotel is or is to be
furnished to transient
guests. | 2112 |
The excise tax authorized by this
division shall be in
addition to | 2113 |
any tax that is levied pursuant
to divisions (A), (B),
and (C) of | 2114 |
this section, to any excise tax
levied pursuant to
section
5739.08 | 2115 |
of the Revised
Code, and to any excise tax
levied
pursuant
to | 2116 |
section 351.021 of
the Revised Code. The board
of
county | 2117 |
commissioners shall
establish all regulations necessary
to
provide | 2118 |
for the
administration and allocation of the tax that
are
not | 2119 |
inconsistent with this section or section 307.671 of the
Revised | 2120 |
Code.
The
regulations may prescribe the time for payment
of the | 2121 |
tax, and
may provide for the imposition of a penalty or
interest, | 2122 |
or both, for late
payments,
provided
that the penalty
does not | 2123 |
exceed ten per cent of the amount of tax due, and
the
rate at | 2124 |
which interest accrues does not exceed the rate per annum | 2125 |
prescribed
pursuant to section 5703.47 of the Revised Code. All | 2126 |
revenues arising from the tax shall be expended
in
accordance with | 2127 |
section 307.671 of the Revised Code and
division
(D) of this | 2128 |
section. The levy of a tax imposed under
this
division
may not | 2129 |
commence prior to the first day of the month
next
following the | 2130 |
execution of the cooperative agreement
authorized
by
section | 2131 |
307.671 of the Revised Code by all parties
to that
agreement.
The | 2132 |
tax shall remain in effect at the rate at
which
it is imposed
for | 2133 |
the period of time described in division
(C) of
section
307.671 of | 2134 |
the Revised Code for which the revenue
from
the tax has
been | 2135 |
pledged by the county to the corporation
pursuant to
that
section, | 2136 |
but, to any extent provided for in
the
cooperative
agreement, for | 2137 |
no lesser period than the period of
time required
for payment of | 2138 |
the debt service charges on bonds,
or
notes in
anticipation
of | 2139 |
bonds, described in division
(B)(1)(b)
of
that
section. | 2140 |
(E) For the purpose of paying the costs of acquiring, | 2141 |
constructing, equipping, and improving a municipal educational
and | 2142 |
cultural facility, including debt service charges on bonds | 2143 |
provided for in division (B) of section 307.672 of the Revised | 2144 |
Code, and for
any additional purposes
determined by
the
county
in | 2145 |
the resolution levying the tax or amendments
to the
resolution, | 2146 |
including subsequent amendments providing for
paying
costs of | 2147 |
acquiring,
constructing, renovating,
rehabilitating,
equipping, | 2148 |
and improving a port
authority
educational and cultural
performing | 2149 |
arts facility, as defined in
section 307.674 of the
Revised Code, | 2150 |
and
including debt service
charges on bonds provided
for in | 2151 |
division
(B) of section 307.674
of the Revised Code, the | 2152 |
legislative
authority of a county, by
resolution adopted
within | 2153 |
ninety days
after June 30, 1993, by a
majority of the members of | 2154 |
the
legislative authority, may levy an
additional excise tax not | 2155 |
to
exceed one
and one-half per cent on
transactions by which | 2156 |
lodging
by a hotel
is or is to be furnished
to transient guests. | 2157 |
The
excise tax
authorized by this division
shall be in addition to | 2158 |
any
tax that
is levied pursuant to
divisions (A), (B), (C), and | 2159 |
(D) of
this
section, to any excise
tax levied pursuant to
section
| 2160 |
5739.08 of the Revised Code, and
to any excise tax
levied
pursuant | 2161 |
to section 351.021 of the
Revised Code. The
legislative
authority | 2162 |
of the county shall
establish all
regulations necessary
to provide | 2163 |
for the
administration and
allocation of the tax.
The
regulations | 2164 |
may
prescribe the time for
payment of the tax, and
may
provide for | 2165 |
the
imposition of a
penalty or interest, or both, for
late | 2166 |
payments,
provided
that the
penalty does not exceed ten per
cent | 2167 |
of the
amount of tax due, and
the
rate at which interest
accrues | 2168 |
does not
exceed the rate per
annum prescribed
pursuant to
section | 2169 |
5703.47
of the Revised Code.
All
revenues arising from the
tax | 2170 |
shall be
expended in accordance
with
section 307.672 of the | 2171 |
Revised Code
and
this division. The levy of a tax
imposed
under | 2172 |
this division shall not
commence prior to the first
day of
the | 2173 |
month next following the
execution of the cooperative
agreement | 2174 |
authorized by section
307.672 of the Revised Code by all
parties | 2175 |
to that agreement.
The
tax shall remain in effect at
the
rate at | 2176 |
which it is
imposed for
the period of time determined
by
the | 2177 |
legislative
authority of the
county. That period of time
shall | 2178 |
not exceed
fifteen
years, except that the legislative
authority | 2179 |
of a county with a population of less than two hundred
fifty | 2180 |
thousand according to the most recent federal decennial
census, | 2181 |
by resolution adopted by a majority of its members before
the | 2182 |
original tax expires, may extend the duration of the tax for
an | 2183 |
additional period of time. The additional period of time by
which | 2184 |
a legislative authority extends a tax levied under this
division | 2185 |
shall not exceed fifteen years. | 2186 |
(F) The legislative authority of a county that has levied a | 2187 |
tax
under division (E) of this section may, by resolution adopted | 2188 |
within
one hundred eighty days after
January 4, 2001, by a | 2189 |
majority of the members of the
legislative
authority, amend the | 2190 |
resolution levying a tax under
that
division
to
provide for the | 2191 |
use of the
proceeds of that
tax, to the extent
that it is no | 2192 |
longer needed
for its original
purpose as
determined
by the | 2193 |
parties to a
cooperative agreement
amendment pursuant to
division | 2194 |
(D) of
section 307.672 of the
Revised Code, to pay costs
of | 2195 |
acquiring,
constructing, renovating,
rehabilitating, equipping, | 2196 |
and improving
a port
authority
educational and cultural performing | 2197 |
arts
facility, including debt
service charges on bonds provided | 2198 |
for in
division (B) of section
307.674 of the Revised Code, and to | 2199 |
pay
all obligations under any
guaranty agreements,
reimbursement | 2200 |
agreements, or other credit
enhancement agreements described in | 2201 |
division (C) of section
307.674 of the Revised Code. The | 2202 |
resolution may also
provide
for
the extension of the tax at
the | 2203 |
same rate for the longer of the
period of time determined by the | 2204 |
legislative authority of the
county, but not to exceed an | 2205 |
additional
twenty-five years, or the
period of time required to | 2206 |
pay all debt service
charges on bonds
provided for in division (B) | 2207 |
of section 307.672 of the Revised
Code
and on port authority | 2208 |
revenue bonds provided for in division
(B) of
section 307.674 of | 2209 |
the Revised Code. All revenues arising
from the amendment and | 2210 |
extension
of the tax shall be expended in
accordance with section | 2211 |
307.674 of the Revised Code, this division, and
division
(E)
of | 2212 |
this
section. | 2213 |
(G) For purposes of a tax levied by a county, township, or | 2214 |
municipal corporation under this section or
section
5739.08 of
the | 2215 |
Revised Code, a board of county
commissioners, board of
township | 2216 |
trustees,
or
the legislative
authority of a municipal
corporation | 2217 |
may adopt a resolution or
ordinance at any time
specifying that | 2218 |
"hotel," as otherwise
defined in
section 5739.01
of the Revised | 2219 |
Code, includes
establishments in which fewer than
five rooms
are | 2220 |
used for the
accommodation of guests. The
resolution or ordinance | 2221 |
may
apply to
a tax imposed pursuant to
this section prior to the | 2222 |
adoption of
the
resolution or ordinance
if the resolution or | 2223 |
ordinance so
states, but the tax
shall not
apply to transactions | 2224 |
by which
lodging by such an establishment is
provided to transient | 2225 |
guests
prior to the adoption of the
resolution or
ordinance. | 2226 |
(2) Notwithstanding any contrary provision of division (D) of | 2232 |
this section, the legislative authority of a county with a | 2233 |
population of one million or more according to the most recent | 2234 |
federal decennial census that has levied a tax under division (D) | 2235 |
of this section may, by resolution adopted by a majority of the | 2236 |
members of the legislative authority, provide for the extension of | 2237 |
such levy and may provide that the proceeds of that tax, to the | 2238 |
extent that they are no longer needed for their original purpose | 2239 |
as defined by a cooperative agreement entered into under section | 2240 |
307.671 of the Revised Code, shall be deposited into the county | 2241 |
general revenue fund. The resolution shall provide for the | 2242 |
extension of the tax at a rate not to exceed the rate specified in | 2243 |
division (D) of this section for a period of time determined by | 2244 |
the legislative authority of the county, but not to exceed an | 2245 |
additional forty years. | 2246 |
(3) The legislative authority of a county with a population | 2247 |
of one million or more that has levied a tax under division (A)(1) | 2248 |
of this section may, by resolution adopted by a majority of the | 2249 |
members of the legislative authority, increase the rate of the tax | 2250 |
levied by such county under division (A)(1) of this section to a | 2251 |
rate not to exceed five per cent on transactions by which lodging | 2252 |
by a hotel is or is to be furnished to transient guests. | 2253 |
Notwithstanding any contrary provision of division (A)(1) of this | 2254 |
section, the resolution may provide that all collections resulting | 2255 |
from the rate levied in excess of three per cent, after deducting | 2256 |
the real and actual costs of administering the tax, shall be | 2257 |
deposited in the county general fund. | 2258 |
(4) The legislative authority of a county with a population | 2259 |
of one million or more that has levied a tax under division (A)(1) | 2260 |
of this section may, by resolution adopted on or before August 30, | 2261 |
2004, by a majority of the members of the legislative authority, | 2262 |
provide that all or a portion of the proceeds of the tax levied | 2263 |
under division (A)(1) of this section, after deducting the real | 2264 |
and actual costs of administering the tax and the amounts required | 2265 |
to be returned to townships and municipal corporations with | 2266 |
respect to the first three per cent levied under division (A)(1) | 2267 |
of this section, shall be deposited in the county general fund, | 2268 |
provided that such proceeds shall be used to satisfy any pledges | 2269 |
made in connection with an agreement entered into under section | 2270 |
307.695 of the Revised Code. | 2271 |
(5) No amount collected from a tax levied, extended, or | 2272 |
required to be deposited in the county general fund under division | 2273 |
(H) of this section shall be contributed to a convention | 2274 |
facilities authority, corporation, or other entity created after | 2275 |
July 1, 2003, for the principal purpose of constructing, | 2276 |
improving, expanding, equipping, financing, or operating a | 2277 |
convention center unless the mayor
of the municipal corporation | 2278 |
in
which the convention center is to
be operated by that | 2279 |
convention
facilities authority, corporation,
or other entity | 2280 |
has consented
to the creation of that convention
facilities | 2281 |
authority,
corporation, or entity. Notwithstanding any
contrary | 2282 |
provision of
section 351.04 of the Revised Code, if a
tax is | 2283 |
levied by a county
under division (H) of this section, the
board | 2284 |
of county
commissioners of that county may determine the
manner | 2285 |
of
selection, the qualifications, the number, and terms of | 2286 |
office of
the members of the board of directors of any convention | 2287 |
facilities
authority, corporation, or other entity described in | 2288 |
division
(H)(5) of this section. | 2289 |
(6)(a) No amount collected from a tax levied, extended, or | 2290 |
required to be deposited in the county general fund under division | 2291 |
(H) of this section may be used for any purpose other than paying | 2292 |
the direct and indirect costs of constructing, improving, | 2293 |
expanding, equipping, financing, or operating a convention center | 2294 |
and for the real and actual costs
of administering the tax, | 2295 |
unless, prior to the adoption of the
resolution of the | 2296 |
legislative
authority of the county authorizing
the levy, | 2297 |
extension, increase,
or deposit, the county and the
mayor of the | 2298 |
most populous
municipal corporation in that county
have entered | 2299 |
into an
agreement as to the use of such amounts,
provided that | 2300 |
such
agreement has been approved by a majority of
the mayors of | 2301 |
the
other municipal corporations in that county.
The agreement | 2302 |
shall
provide that the amounts to be used for
purposes other | 2303 |
than paying
the convention center or
administrative costs | 2304 |
described in
division (H)(6)(a) of this
section be used only for | 2305 |
the direct and
indirect costs of capital
improvements, including | 2306 |
the financing of
capital improvements. | 2307 |
(2) Notwithstanding any contrary provision of division (D) of | 2328 |
this section, the legislative authority of a county with a | 2329 |
population of one million two hundred thousand or more according | 2330 |
to the most recent federal decennial census or the most recent | 2331 |
annual population estimate published or released by the United | 2332 |
States census bureau at the time the resolution is adopted placing | 2333 |
the levy on the ballot, that has levied a tax under division (D) | 2334 |
of this section may, by resolution adopted by a majority of the | 2335 |
members of the legislative authority, provide for the extension of | 2336 |
such levy and may provide that the proceeds of that tax, to the | 2337 |
extent that the proceeds are no longer needed for their original | 2338 |
purpose as defined by a cooperative agreement entered into under | 2339 |
section 307.671 of the Revised Code and after deducting the real | 2340 |
and actual costs of administering the tax, shall be used for | 2341 |
paying the direct and indirect costs of constructing, improving, | 2342 |
expanding, equipping, financing, or operating a convention center. | 2343 |
The resolution shall provide for
the extension of the tax at a | 2344 |
rate not to exceed the rate
specified in division (D) of this | 2345 |
section for a period of time
determined by the legislative | 2346 |
authority of the county, but not to
exceed an additional forty | 2347 |
years. | 2348 |
(3) The legislative authority of a county with a population | 2349 |
of one million two hundred thousand or more that has levied a tax | 2350 |
under division (A)(1) of this section may, by resolution adopted | 2351 |
by a majority of the members of the legislative authority, | 2352 |
increase the rate of the tax levied by such county under division | 2353 |
(A)(1) of this section to a rate not to exceed five per cent on | 2354 |
transactions by which lodging by a hotel is or is to be furnished | 2355 |
to transient guests. Notwithstanding any contrary provision of | 2356 |
division (A)(1) of this section, the resolution shall provide that | 2357 |
all collections resulting from the rate levied in excess of three | 2358 |
per cent, after deducting the real and actual costs of | 2359 |
administering the tax, shall be used for paying the direct and | 2360 |
indirect costs of constructing, improving, expanding, equipping, | 2361 |
financing, or operating a convention center. | 2362 |
(4) The legislative authority of a county with a population | 2363 |
of one million two hundred thousand or more that has levied a tax | 2364 |
under division (A)(1) of this section may, by resolution adopted | 2365 |
on or before July 1, 2008, by a majority of the members of the | 2366 |
legislative authority, provide that all or a portion of the | 2367 |
proceeds of the tax levied under division (A)(1) of this section, | 2368 |
after deducting the real and actual costs of administering the tax | 2369 |
and the amounts required to be returned to townships and municipal | 2370 |
corporations with respect to the first three per cent levied under | 2371 |
division (A)(1) of this section, shall be used to satisfy any | 2372 |
pledges made in connection with an agreement entered into under | 2373 |
section 307.695 of the Revised Code or shall otherwise be used for | 2374 |
paying the direct and indirect costs of constructing, improving, | 2375 |
expanding, equipping, financing, or operating a convention center. | 2376 |
(5) Any amount collected from a tax levied or extended under | 2377 |
division (I) of this section may be contributed to a convention | 2378 |
facilities authority created before July 1, 2005, but no amount | 2379 |
collected from a tax levied or extended under division (I) of this | 2380 |
section may be contributed to a convention facilities authority, | 2381 |
corporation, or other entity created after July 1, 2005, unless | 2382 |
the mayor of the municipal corporation in which the convention | 2383 |
center is to be operated by that convention facilities authority, | 2384 |
corporation, or other entity has consented to the creation of that | 2385 |
convention facilities authority, corporation, or entity. | 2386 |