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H. B. No. 518As IntroducedAs Introduced
124th General Assembly | Regular Session | 2001-2002 |
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REPRESENTATIVES Schmidt, Cates
A BILL
To amend section 5739.024 of the Revised Code to
authorize the boards of county commissioners of
certain counties to levy an additional excise tax
on lodging.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5739.024 of the Revised Code be
amended to read as follows:
Sec. 5739.024. (A)(1) A board of county commissioners may,
by
resolution adopted by a majority of the members of the board,
levy an excise tax not to exceed three per cent on transactions
by
which lodging by a hotel is or is to be furnished to transient
guests. The board shall establish all regulations necessary to
provide for the administration and allocation of the tax.
The
regulations may prescribe the time for payment of the tax, and
may
provide for the imposition of a penalty or interest, or both, for
late
payments,
provided
that the penalty does not exceed ten per
cent of the amount of tax due, and
the
rate at which interest
accrues does not exceed the rate per annum prescribed
pursuant to
section 5703.47 of the Revised Code.
Except
as
provided
in
divisions (A)(2)
and, (3), and (4) of
this section,
the
regulations shall
provide, after deducting the real and actual
costs of
administering the tax, for the return to each municipal
corporation or township that does not levy an excise tax on such
transactions, a uniform percentage of the tax collected in the
municipal corporation or in the unincorporated portion of the
township from each such transaction, not to exceed thirty-three
and one-third per cent. The remainder of the revenue arising
from
the tax shall be deposited in a separate fund and shall be
spent
solely to make contributions to the convention and
visitors'
bureau operating within the county, including a pledge
and
contribution of any portion of such remainder pursuant to an
agreement authorized by section 307.695 of the Revised Code.
Except as
provided
in division (A)(2)
or, (3), or (4) of
this
section, on and after May 10, 1994, a board of county
commissioners may not levy an excise tax pursuant to this
division
in any municipal corporation or township located wholly
or partly
within the county that has in effect an ordinance or
resolution
levying an excise tax pursuant to division (B) of this
section.
The board of a county that has levied a tax under
division (C) of
this section may, by resolution adopted within
ninety days after
July 15, 1985, by a majority of the members of
the board, amend
the resolution levying a tax under this division
to provide for a
portion of that tax to be pledged and
contributed in accordance
with an agreement entered
into under section
307.695 of the
Revised
Code. A tax, any revenue from which is
pledged pursuant
to such
an agreement, shall remain in effect at
the rate at which
it is
imposed for the duration of the period
for which the revenue
therefrom has been so pledged. (2) A board of county commissioners that levies an excise
tax
under division (A)(1) of this section on June 30,
1997, at a
rate of
three per cent, and that has pledged revenue from the
tax
to an agreement entered into under section 307.695 of the Revised
Code,
may amend the resolution levying that tax
to provide for an
increase in the rate of the tax up to five per cent on each
transaction; to provide that revenue from the increase in the rate
shall be
spent solely to make contributions to the convention and
visitors' bureau
operating within the county to be used
specifically for promotion,
advertising, and marketing of the
region in which the county is located; to
provide that the rate in
excess of the three per cent levied under division
(A)(1) of this
section shall remain in effect at the rate at which it
is imposed
for the duration of the period during which any agreement is in
effect that was entered into under section 307.695 of the Revised
Code by the
board of county commissioners levying a tax under
division (A)(1) of this
section; and to provide that no portion of
that revenue need be
returned to townships or municipal
corporations as would otherwise be required
under division (A)(1)
of this section. (3) A board of county commissioners that levies a tax under
division (A)(1) of this section on March 18, 1999, at a rate of
three per
cent may, by resolution adopted not later
than
forty-five days after March
18, 1999, amend the resolution
levying
the tax to provide for all of the following: (a) That the rate of the tax shall be increased by not more
than
an additional four per cent on each transaction; (b) That all of the revenue from the increase in rate shall
be
pledged and contributed to a convention facilities authority
established by
the board of county commissioners under Chapter
351. of the
Revised Code on or before November 15, 1998, and
used
to pay costs of constructing,
maintaining, operating, and
promoting a facility in the county, including
paying bonds, or
notes issued in anticipation of bonds, as provided by that
chapter; (c) That no portion of the revenue arising from the increase
in
rate need be returned to municipal corporations or townships as
otherwise
required under division (A)(1) of this section; (d) That the increase in rate shall not be subject to
diminution
by initiative or referendum or by law while any bonds,
or notes in
anticipation of bonds, issued by the authority under
Chapter 351. of
the Revised Code to which the revenue is pledged
remain
outstanding in accordance with their terms, unless
provision is made by law or
by the board of county commissioners
for an adequate substitute therefor that
is satisfactory to the
trustee if a trust agreement secures the bonds. Division (A)(3) of this
section does not apply to the board
of county commissioners of
any county in which a convention center
or facility exists or is
being constructed on November
15, 1998,
or of any county in which a convention facilities
authority levies
a tax pursuant to section 351.021 of the
Revised Code on that
date. As used in division (A)(3) of this section,
"costs" and
"facility"
have the same meanings as in section 351.01 of the
Revised
Code, and
"convention center" has the same meaning as in
section
307.695 of the Revised Code.
(4) A board of county commissioners that levies a tax under
division (A)(1) of this section on June 30, 2002, at a rate of
three per cent may, by resolution adopted not later than August
15, 2002, amend the resolution levying the tax to provide for all
of the following: (a) That the rate of the tax shall be increased by not more
than an additional four and one-half per cent on each transaction; (b) That all of the revenue from the increase in rate shall
be pledged and contributed to a convention facilities authority
established by the board of county commissioners under Chapter
351. of the Revised Code on or before August 15, 2002, and used to
pay costs of constructing, expanding, maintaining, operating, or
promoting a convention center in the county, including paying
bonds, or notes issued in anticipation of bonds, as provided by
that chapter; (c) That no portion of the revenue arising from the increase
in rate need be returned to municipal corporations or townships as
otherwise required under division (A)(1) of this section; (d) That the increase in rate shall not be subject to
diminution by initiative or referendum or by law while any bonds,
or notes in anticipation of bonds, issued by the authority under
Chapter 351. of the Revised Code to which the revenue is pledged
remain outstanding in accordance with their terms, unless
provision is made by law or by the board of county commissioners
for an adequate substitute therefor that is satisfactory to the
trustee if a trust agreement secures the bonds. As used in division (A)(4) of this section, "cost" has the
same meaning as in section 351.01 of the Revised Code and
"convention center" has the same meaning as in section 307.695 of
the Revised Code.
(B) The legislative authority of a municipal corporation
or
the board of trustees of a township that is not wholly or
partly
located in a county that has in effect a resolution
levying an
excise tax pursuant to division (A)(1) of this section
may by
ordinance or resolution levy an excise tax not to exceed
three per
cent on transactions by which lodging by a hotel is or
is to be
furnished to transient guests. The legislative
authority of the
municipal corporation or township shall deposit
at least fifty per
cent of the revenue from the tax levied
pursuant to this division
into a separate fund, which shall be
spent solely to make
contributions to convention and visitors'
bureaus operating within
the county in which the municipal
corporation or township is
wholly or partly located, and the
balance of such revenue shall be
deposited in the general fund.
The municipal corporation or
township shall establish all
regulations necessary to provide for
the administration and
allocation of the tax.
The
regulations may
prescribe the time for payment of the tax, and
may provide for the
imposition of a penalty or interest, or both, for late
payments,
provided
that the penalty does not exceed ten per cent of the
amount of tax due, and
the
rate at which interest accrues does not
exceed the rate per annum prescribed
pursuant to section 5703.47
of the Revised Code. The levy of a tax
under this division is
in
addition to any tax imposed on the same
transaction by a
municipal
corporation or a township as authorized
by division
(C)(1) of
section 5739.02 of the Revised Code. (C) For the purpose of making the payments authorized by
section 307.695 of the Revised Code to construct and equip a
convention center in the county and to cover the costs of
administering the tax, a board of county commissioners of a
county
where a tax imposed under division (A)(1) of this section is
in
effect may, by resolution adopted within ninety days after
July
15, 1985, by a majority of the members of
the board, levy an
additional excise tax not to exceed three per
cent on transactions
by which lodging by a hotel is or is to be
furnished to transient
guests. The tax authorized by this
division shall be in addition
to any tax that is levied pursuant
to division (A) of this
section, but it shall not apply to
transactions subject to a tax
levied by a municipal corporation
or township pursuant to the
authorization granted by division
(C)(1) of section 5739.02 of the
Revised Code. The board shall
establish all regulations necessary
to provide for the
administration and allocation of the tax.
The
regulations may prescribe the time for payment of the tax, and
may
provide for the imposition of a penalty or interest, or both, for
late
payments,
provided
that the penalty does not exceed ten per
cent of the amount of tax due, and
the
rate at which interest
accrues does not exceed the rate per annum prescribed
pursuant to
section 5703.47 of the Revised Code. All
revenues arising
from
the tax shall be expended in accordance with
section 307.695
of
the Revised Code. A tax imposed under this
section shall
remain
in effect at the rate at which it is imposed
for the
duration of
the period for which the revenue therefrom has
been
pledged
pursuant to such section. (D) For the purpose of providing contributions under
division (B)(1) of section 307.671 of the Revised Code to enable
the acquisition, construction, and equipping of a port authority
educational and cultural facility in the county and, to the
extent
provided for in the cooperative agreement authorized by
that
section, for the purpose of paying debt service charges on
bonds,
or notes in anticipation thereof, described in division
(B)(1)(b)
of that section, a board of county commissioners, by
resolution
adopted within ninety days after December 22,
1992, by a majority
of the members of the board, may
levy an additional excise tax not
to exceed one and one-half per
cent on transactions by which
lodging by a hotel is or is to be
furnished to transient guests.
The excise tax authorized by this
division shall be in addition to
any tax that is levied pursuant
to divisions (A), (B), and (C) of
this section, to any excise tax
levied pursuant to division (C) of
section 5739.02 of the Revised
Code, and to any excise tax levied
pursuant to section 351.021 of
the Revised Code. The board of
county commissioners shall
establish all regulations necessary to
provide for the
administration and allocation of the tax that are
not
inconsistent with this section or section 307.671 of the
Revised
Code.
The
regulations may prescribe the time for payment
of the tax, and
may provide for the imposition of a penalty or
interest, or both, for late
payments,
provided
that the penalty
does not exceed ten per cent of the amount of tax due, and
the
rate at which interest accrues does not exceed the rate per annum
prescribed
pursuant to section 5703.47 of the Revised Code. All
revenues arising from the tax shall be expended
in
accordance with
section 307.671 of the Revised Code and
division
(D) of this
section. The levy of a tax imposed under
this
section may not
commence prior to the first day of the month
next
following the
execution of the cooperative agreement
authorized
by section
307.671 of the Revised Code by all parties
to that
agreement.
Such
tax shall remain in effect at the rate at
which
it is imposed
for
the period of time described in division
(C) of
section
307.671 of
the Revised Code for which the revenue
from
the tax has
been
pledged by the county to the corporation
pursuant to such
section,
but, to any extent provided for in the
cooperative
agreement, for
no lesser period than the period of
time required
for payment of
the debt service charges on bonds,
or
notes in
anticipation
thereof, described in division (B)(1)(b)
of
that
section. (E) For the purpose of paying the costs of acquiring,
constructing, equipping, and improving a municipal educational
and
cultural facility, including debt service charges on bonds
provided for in division (B) of section 307.672 of the Revised
Code, and for such additional purposes as are determined by the
county in the resolution levying the tax or amendments thereto,
including subsequent amendments providing for paying costs of
acquiring,
constructing, renovating, rehabilitating, equipping,
and improving a port
authority educational and cultural performing
arts facility, as defined in
section 307.674 of the Revised Code,
including debt service charges on bonds provided for in
division
(B) of section 307.674 of the Revised Code, the legislative
authority of a county, by resolution adopted
within ninety days
after June 30, 1993, by a majority of the members of the
legislative authority, may levy an additional excise tax not to
exceed one
and one-half per cent on transactions by which lodging
by a hotel
is or is to be furnished to transient guests. The
excise tax
authorized by this division shall be in addition to any
tax that
is levied pursuant to divisions (A), (B), (C), and (D) of
this
section, to any excise tax levied pursuant to division (C) of
section 5739.02 of the Revised Code, and to any excise tax levied
pursuant to section 351.021 of the Revised Code. The legislative
authority of the county shall establish all regulations necessary
to provide for the administration and allocation of the tax.
The
regulations may prescribe the time for
payment of the tax, and
may
provide for the imposition of a
penalty or interest, or both, for
late
payments,
provided
that the
penalty does not exceed ten per
cent of the amount of tax due, and
the
rate at which interest
accrues does not exceed the rate per
annum prescribed
pursuant to
section 5703.47 of the Revised Code. All
revenues arising from the
tax shall be expended in accordance
with
section 307.672 of the
Revised Code and division (E) of this
section. The levy of a tax
imposed under this division shall not
commence prior to the first
day of the month next following the
execution of the cooperative
agreement authorized by section
307.672 of the Revised Code by all
parties to that agreement.
Such
tax shall remain in effect at the
rate at which it is
imposed for
the period of time determined by
the legislative
authority of the
county, but not to exceed fifteen
years. (F) The legislative authority of a county that has levied a
tax
under division (E) of this section may, by resolution adopted
within
one hundred eighty days after
January 4, 2001, by a
majority of the members of the
legislative
authority, amend the
resolution levying a tax under
division
(E)
of this section to
provide for the use of the
proceeds of that
tax, to the extent
that it is no longer needed
for its original
purpose as
determined
by the parties to a
cooperative agreement
amendment pursuant to
division (D) of
section 307.672 of the
Revised Code, to pay costs
of acquiring,
constructing, renovating,
rehabilitating, equipping,
and improving
a port
authority
educational and cultural performing
arts
facility, including debt
service charges on bonds provided
for in
division (B) of section
307.674 of the Revised Code, and to
pay
all obligations under any
guaranty agreements,
reimbursement
agreements, or other credit
enhancement agreements described in
division (C) of section
307.674 of the Revised Code. The
resolution may also
provide
for
the extension of the tax at
the
same rate for the longer of the
period of time determined by the
legislative authority of the
county, but not to exceed an
additional
twenty-five years, or the
period of time required to
pay all debt service
charges on bonds
provided for in division (B)
of section 307.672 of the Revised
Code
and on port authority
revenue bonds provided for in division
(B) of
section 307.674 of
the Revised Code. All revenues arising
from the amendment and
extension
of the tax shall be expended in
accordance with section
307.674 of the Revised Code and
divisions
(E) and (F) of this
section. (G) For purposes of a tax levied by a county, township, or
municipal corporation under this section or division (C) of
section 5739.02 of the Revised Code, a board of county
commissioners, board of township
trustees,
or
the legislative
authority of a municipal corporation
may adopt a resolution or
ordinance at any time specifying that
"hotel," as otherwise
defined in
section 5739.01 of the Revised
Code, includes
establishments in which fewer than five rooms
are
used for the
accommodation of guests. The resolution or ordinance
may
apply to
a tax imposed pursuant to this section prior to the
adoption of
the
resolution or ordinance if the resolution or
ordinance so
states, but the tax
shall not apply to transactions
by which
lodging by such an establishment is
provided to transient
guests
prior to the adoption of the resolution or
ordinance.
Section 2. That existing section 5739.024 of the Revised Code
is hereby repealed.
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