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S. B. No. 45 As IntroducedAs Introduced
127th General Assembly | Regular Session | 2007-2008 |
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Senator Mumper
A BILL
To amend sections 305.31 and 5739.09 of the Revised Code to authorize certain counties to increase their lodging tax by one per cent for the purpose of acquiring real estate to house the offices of a convention and visitors bureau.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 305.31 and 5739.09 of the Revised Code be amended to read as follows:
Sec. 305.31. The procedure for submitting to a referendum a resolution adopted by a board of county commissioners under division (H) of section 307.695 of the Revised Code that is not submitted to the electors of the county for their approval or disapproval;
any resolution adopted by a board of county commissioners
pursuant
to division (D)(1) of section 307.697, section
322.02, 322.06,
or
324.02,
sections 1515.22 and 1515.24, division (B)(1) of section
4301.421, section
4504.02, 5739.021, or 5739.026,
division (A)(6) of section 5739.09, section 5741.021,
or
5741.023, or division (C)(1) of section
5743.024 of the Revised
Code; or a rule adopted pursuant to section 307.79
of the Revised
Code shall be as prescribed by this
section. Except as otherwise provided in this paragraph, when a
petition, signed by ten per cent of the number of
electors who
voted for governor at the most recent general
election for the
office of governor in the county, is filed with
the county auditor
within thirty days after the date
the
resolution is passed or
rule is adopted by the board of county
commissioners, or is filed
within forty-five days after the
resolution is passed, in the case
of a resolution adopted
pursuant to section 5739.021 of the
Revised Code that is passed
within one year after a resolution
adopted pursuant to that
section has been rejected or repealed by
the electors, requesting
that
the resolution be submitted to
the
electors of
the county
for their approval or rejection,
the
county auditor shall, after
ten days following the filing
of the
petition, and not later than
four p.m. of the seventy-fifth
day
before the day of election,
transmit a certified copy of the
text
of the resolution or rule
to the board of elections. In the
case
of a petition requesting that a
resolution adopted under
division
(D)(1) of section 307.697, division
(B)(1) of section
4301.421, or
division (C)(1) of section
5743.024
of the Revised
Code be
submitted to electors for their approval or rejection,
the
petition
shall be signed by seven per cent of the number of
electors who voted for
governor at the most recent election for
the office of
governor in the
county. The county auditor shall
transmit the
petition to the board together with the certified
copy of the
resolution or rule. The board shall examine all
signatures on
the petition to determine the number of electors of
the county
who signed the petition. The board shall return the
petition to
the auditor within ten days after receiving it,
together with a
statement attesting to the number of such electors
who signed the
petition. The board shall submit the resolution or
rule to the
electors of the county, for their approval or
rejection, at the
succeeding general election held in the county
in any year,
or on the day of the succeeding primary election held
in the
county in even-numbered years, occurring subsequent to
seventy-five days after the auditor certifies the sufficiency and
validity of the petition to the board of elections. No resolution shall go into effect until approved by the
majority of those voting upon it. However, a rule shall take
effect and remain in effect unless and until a majority of the
electors voting on the question of repeal approve the repeal.
Sections 305.31 to 305.41 of the Revised Code do not prevent a
county, after the passage of any resolution or adoption of any
rule, from proceeding at once to give any notice or make any
publication required by the resolution or rule. The board of county commissioners shall make available to
any
person, upon request, a certified copy of any resolution or
rule
subject to the procedure for submitting a referendum under
sections 305.31 to 305.42 of the Revised Code beginning on the
date the resolution or rule is adopted by the board. The board
may charge a fee for the cost of copying the resolution or rule. As used in this section, "certified copy" means a copy
containing a written statement attesting that it is a true and
exact reproduction of the original resolution or rule. Sec. 5739.09. (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), (3), (4), and (5), and (6) 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
the
transactions, a uniform percentage of the tax collected in the
municipal corporation or in the unincorporated portion of the
township from each
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
the remainder pursuant to an
agreement authorized by section 307.695 of the Revised Code.
Except as
provided
in division (A)(2), (3), (4), or (5), or (6) or (H) 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
from the tax 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
the 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,
"cost" 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 September
30, 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 three 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 May 15, 2002, and be 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. (5)(a) As used in division (A)(5) of this section:
(i) "Port authority" means a port authority created under Chapter 4582. of the Revised Code.
(ii) "Port authority military-use facility" means port authority facilities on which or adjacent to which is located an installation of the armed forces of the United States, a reserve component thereof, or the national guard and at least part of which is made available for use, for consideration, by the armed forces of the United States, a reserve component thereof, or the national guard.
(b) For the purpose of contributing revenue to pay operating expenses of a port authority that operates a port authority military-use facility, the board of county commissioners of a county that created, participated in the creation of, or has joined such a port authority may do one or both of the following:
(i) Amend a resolution previously adopted under division (A)(1) of this section to designate some or all of the revenue from the tax levied under the resolution to be used for that purpose, notwithstanding that division;
(ii) Amend a resolution previously adopted under division (A)(1) of this section to increase the rate of the tax by not more than an additional two per cent and use the revenue from the increase exclusively for that purpose.
(c) If a board of county commissioners amends a resolution to increase the rate of a tax as authorized in division (A)(5)(b)(ii) of this section, the board also may amend the resolution to specify that the increase in rate of the tax does not apply to "hotels," as otherwise defined in section 5739.01 of the Revised Code, having fewer rooms used for the accommodation of guests than a number of rooms specified by the board. (6) Division (A)(6) of this section applies only to a county in which, on December 31, 2006, an excise tax is levied under division (A)(1) of this section at a rate not less than and not greater than three per cent, and in which the most recent increase in the rate of that tax was enacted or took effect in November 1984.
The board of county commissioners of a county to which this division applies, by resolution adopted by a majority of the members of the board, may increase the rate of the tax by not more than one per cent on transactions by which lodging by a hotel is or is to be furnished to transient guests. The increase in rate shall be for the purpose of paying costs of acquiring real property to be used to house the offices of a convention and visitors bureau operating in the county. The increase in rate shall remain in effect for the period specified in the resolution, not to exceed twenty years, provided that the increase in rate may not continue beyond the time when the purpose for which the increase is levied ceases to exist. If revenue from the increase in rate is pledged to the payment of debt charges on securities, the increase in rate is not subject to diminution by initiative or referendum or by law for so long as the securities are outstanding unless provision is made by law or by the board of county commissioners for an adequate substitute for that revenue that is satisfactory to the trustee if a trust agreement secures payment of the debt charges. The increase in rate shall be subject to the regulations adopted under division (A)(1) of this section, except that the resolution may provide that no portion of the revenue from the increase in the rate shall be returned to townships or municipal corporations as would otherwise be required under division (A)(1) of this section. A resolution adopted under division (A)(6) of this section is subject to referendum under sections 305.31 to 305.99 of the Revised Code. (B)(1) 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
the board of trustees of the 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
that 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
(A) of
section
5739.08 of the
Revised Code. (2) The legislative authority of the most populous
municipal
corporation located wholly or partly in a county in
which the
board of county commissioners has levied a tax under
division
(A)(4) of this section may amend, on or before September 30, 2002,
that municipal
corporation's ordinance or resolution that levies
an excise tax on
transactions by which lodging by a hotel is or is
to be furnished
to transient guests, to provide for all of the
following: (a) That the rate of the tax shall be increased by not more
than an additional one 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 May 15, 2002, and be 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 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, by the board of county commissioners, or
by the
legislative authority, for an adequate substitute therefor
that is satisfactory to the
trustee if a trust agreement secures
the bonds. As used in division (B)(2) 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. (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
(A) of section
5739.08 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
division shall
remain
in
effect at the rate at which it is
imposed
for the
duration of
the
period for which the revenue
from the
tax has
been
pledged
pursuant
to
that 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
of bonds, 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
section
5739.08 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
division
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.
The
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
that
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
of bonds, 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
any additional purposes
determined by
the
county
in the resolution levying the tax or amendments
to the
resolution,
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,
and
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
section
5739.08 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
this division. 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.
The
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
that
division
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, this division, and
division
(E)
of
this
section. (G) For purposes of a tax levied by a county, township, or
municipal corporation under this section or
section
5739.08 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.
(H)(1) As used in this division: (a) "Convention facilities authority" has the same meaning as in section 351.01 of the Revised Code. (b) "Convention center" has the same meaning as in section 307.695 of the Revised Code. (2) Notwithstanding any contrary provision of division (D) of this section, the legislative authority of a county with a population of one million or more according to the most recent federal decennial census that has levied a tax under division (D) of this section may, by resolution adopted by a majority of the members of the legislative authority, provide for the extension of such levy and may provide that the proceeds of that tax, to the extent that they are no longer needed for their original purpose as defined by a cooperative agreement entered into under section 307.671 of the Revised Code, shall be deposited into the county general revenue fund. The resolution shall provide for the extension of the tax at a rate not to exceed the rate specified in division (D) of this section for a period of time determined by the legislative authority of the county, but not to exceed an additional forty years. (3) The legislative authority of a county with a population of one million or more that has levied a tax under division (A)(1) of this section may, by resolution adopted by a majority of the members of the legislative authority, increase the rate of the tax levied by such county under division (A)(1) of this section to a rate not to exceed five per cent on transactions by which lodging by a hotel is or is to be furnished to transient guests. Notwithstanding any contrary provision of division (A)(1) of this section, the resolution may provide that all collections resulting from the rate levied in excess of three per cent, after deducting the real and actual costs of administering the tax, shall be deposited in the county general fund. (4) The legislative authority of a county with a population of one million or more that has levied a tax under division (A)(1) of this section may, by resolution adopted on or before August 30, 2004, by a majority of the members of the legislative authority, provide that all or a portion of the proceeds of the tax levied under division (A)(1) of this section, after deducting the real and actual costs of administering the tax and the amounts required to be returned to townships and municipal corporations with respect to the first three per cent levied under division (A)(1) of this section, shall be deposited in the county general fund, provided that such proceeds shall be used to satisfy any pledges made in connection with an agreement entered into under section 307.695 of the Revised Code. (5) No amount collected from a tax levied, extended, or required to be deposited in the county general fund under division (H) of this section shall be contributed to a convention facilities authority, corporation, or other entity created after July 1, 2003, for the principal purpose of constructing, improving, expanding, equipping, financing, or operating a convention center unless the mayor of the municipal corporation in which the convention center is to be operated by that convention facilities authority, corporation, or other entity has consented to the creation of that convention facilities authority, corporation, or entity. Notwithstanding any contrary provision of section 351.04 of the Revised Code, if a tax is levied by a county under division (H) of this section, the board of county commissioners of that county may determine the manner of selection, the qualifications, the number, and terms of office of the members of the board of directors of any convention facilities authority, corporation, or other entity described in division (H)(5) of this section. (6)(a) No amount collected from a tax levied, extended, or required to be deposited in the county general fund under division (H) of this section may be used for any purpose other than paying the direct and indirect costs of constructing, improving, expanding, equipping, financing, or operating a convention center and for the real and actual costs of administering the tax, unless, prior to the adoption of the resolution of the legislative authority of the county authorizing the levy, extension, increase, or deposit, the county and the mayor of the most populous municipal corporation in that county have entered into an agreement as to the use of such amounts, provided that such agreement has been approved by a majority of the mayors of the other municipal corporations in that county. The agreement shall provide that the amounts to be used for purposes other than paying the convention center or administrative costs described in division (H)(6)(a) of this section be used only for the direct and indirect costs of capital improvements, including the financing of capital improvements. (b) If the county in which the tax is levied has an association of mayors and city managers, the approval of that association of an agreement described in division (H)(6)(a) of this section shall be considered to be the approval of the majority of the mayors of the other municipal corporations for purposes of that division. (7) Each year, the auditor of state shall conduct an audit of the uses of any amounts collected from taxes levied, extended, or deposited under division (H) of this section and shall prepare a report of the auditor of state's findings. The auditor of state shall submit the report to the legislative authority of the county that has levied, extended, or deposited the tax, the speaker of the house of representatives, the president of the senate, and the leaders of the minority parties of the house of representatives and the senate. (I)(1) As used in this division:
(a) "Convention facilities authority" has the same meaning as in section 351.01 of the Revised Code.
(b) "Convention center" has the same meaning as in section 307.695 of the Revised Code.
(2) Notwithstanding any contrary provision of division (D) of this section, the legislative authority of a county with a population of one million two hundred thousand or more according to the most recent federal decennial census or the most recent annual population estimate published or released by the United States census bureau at the time the resolution is adopted placing the levy on the ballot, that has levied a tax under division (D) of this section may, by resolution adopted by a majority of the members of the legislative authority, provide for the extension of such levy and may provide that the proceeds of that tax, to the extent that the proceeds are no longer needed for their original purpose as defined by a cooperative agreement entered into under section 307.671 of the Revised Code and after deducting the real and actual costs of administering the tax, shall be used for paying the direct and indirect costs of constructing, improving, expanding, equipping, financing, or operating a convention center. The resolution shall provide for the extension of the tax at a rate not to exceed the rate specified in division (D) of this section for a period of time determined by the legislative authority of the county, but not to exceed an additional forty years.
(3) The legislative authority of a county with a population of one million two hundred thousand or more that has levied a tax under division (A)(1) of this section may, by resolution adopted by a majority of the members of the legislative authority, increase the rate of the tax levied by such county under division (A)(1) of this section to a rate not to exceed five per cent on transactions by which lodging by a hotel is or is to be furnished to transient guests. Notwithstanding any contrary provision of division (A)(1) of this section, the resolution shall provide that all collections resulting from the rate levied in excess of three per cent, after deducting the real and actual costs of administering the tax, shall be used for paying the direct and indirect costs of constructing, improving, expanding, equipping, financing, or operating a convention center.
(4) The legislative authority of a county with a population of one million two hundred thousand or more that has levied a tax under division (A)(1) of this section may, by resolution adopted on or before July 1, 2008, by a majority of the members of the legislative authority, provide that all or a portion of the proceeds of the tax levied under division (A)(1) of this section, after deducting the real and actual costs of administering the tax and the amounts required to be returned to townships and municipal corporations with respect to the first three per cent levied under division (A)(1) of this section, shall be used to satisfy any pledges made in connection with an agreement entered into under section 307.695 of the Revised Code or shall otherwise be used for paying the direct and indirect costs of constructing, improving, expanding, equipping, financing, or operating a convention center.
(5) Any amount collected from a tax levied or extended under division (I) of this section may be contributed to a convention facilities authority created before July 1, 2005, but no amount collected from a tax levied or extended under division (I) of this section may be contributed to a convention facilities authority, corporation, or other entity created after July 1, 2005, unless the mayor of the municipal corporation in which the convention center is to be operated by that convention facilities authority, corporation. Or, or other entity has consented to the creation of that convention facilities authority, corporation, or entity.
Section 2. That existing sections 305.31 and 5739.09 of the Revised Code are hereby repealed.
Section 3. This act is hereby declared to be an emergency measure necessary for the immediate preservation of the public peace, health, and safety. The reason for the necessity is that accelerating the authority conferred by this act will allow a county to immediately proceed to acquire real property needed to house a convention and visitors bureau, which in turn will promote the county's tourism industry, create employment opportunities, and facilitate the county's overall economic growth and development. Therefore, this act goes into immediate effect.
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