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H. B. No. 240 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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Representatives Adams, J., Becker
Cosponsors:
Representatives Beck, Blair, Boose, Brenner, Brown, Butler, Damschroder, DeVitis, Dovilla, Hackett, Hall, Hill, Hood, Huffman, Lynch, Maag, Perales, Retherford, Roegner, Stautberg, Terhar, Thompson, Wachtmann, Young
A BILL
To amend sections 323.17, 3501.01, 5705.194,
5739.021, and 5739.026 of the Revised Code to
eliminate the ability to conduct special elections
in February and August.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 323.17, 3501.01, 5705.194, 5739.021,
and 5739.026 of the Revised Code be amended to read as follows:
Sec. 323.17. When any taxing authority in the county has
certified to the board of elections a resolution that would serve
to place upon the ballot at a general election or at any special
election held prior to the general election but subsequent to the
first Tuesday after the first Monday in August May the question of
a tax to be levied on the current tax list and duplicate for any
purpose, or if the auditor has not received the certified
reduction factors as required by division (D)(2) of section
319.301 of the Revised Code, the time for delivery of the tax
duplicate of the county treasurer by the county auditor as
provided in section 319.28 of the Revised Code shall be extended
to the first Monday in December. When delivery of the tax
duplicate has been so delayed, the times for payment of taxes as
fixed by section 323.12 of the Revised Code may be extended to the
thirty-first day of January and the twentieth day of July. In case
of emergency the tax commissioner may, by journal entry, extend
the times for delivery of the duplicate in any county for an
additional fifteen days upon receipt of a written application from
the county auditor, in the case of a delay in the delivery of the
tax duplicate, or from the treasurer regarding an extension of the
time for the billing and collection of taxes.
When a delay in the closing of a tax collection period
becomes unavoidable, the tax commissioner, upon application of the
county auditor and county treasurer, may extend the time for
payment of taxes if he the commissioner determines that penalties
have accrued or would otherwise accrue for reasons beyond the
control of the taxpayers of the county. The order so issued by the
commissioner shall prescribe the final extended date for the
payment of taxes for that collection period.
"Emergency," as used in this section, includes death or
serious illness, any organized work stoppage, mechanical failure
of office equipment or machinery, or a delay in complying with
section 5715.24 or 5715.26 of the Revised Code which will cause an
unavoidable delay in the delivery of duplicates or in the billing
or collection of taxes. Such application shall contain a statement
describing the emergency that will cause the unavoidable delay.
Any application from the county auditor for an extension of time
for delivery of the duplicate due to an emergency must be received
by the tax commissioner on or before the last day of the month
preceding the date required for such delivery. When an extension
of time for delivery of the duplicate is so granted, the time for
payment of taxes shall be extended for a like period of time.
Whenever taxable real property has been destroyed or damaged
by fire, flood, tornado, or otherwise, in an amount not less than
twenty-five per cent of the value as listed and assessed for
taxation but in no event less than two thousand dollars of taxable
value, the county board of revision, by resolution, may extend the
time for payment of taxes on such property not more than one year
after the time fixed by section 323.12 of the Revised Code. The
board shall file a copy of such resolution with the county auditor
and county treasurer, stating the name of the owner and
description as it appears on the tax list, the taxing district,
the type and kind of property destroyed or damaged, and the
board's estimate of the amount of such destruction or damage.
Sec. 3501.01. As used in the sections of the Revised Code
relating to elections and political communications:
(A) "General election" means the election held on the first
Tuesday after the first Monday in each November.
(B) "Regular municipal election" means the election held on
the first Tuesday after the first Monday in November in each
odd-numbered year.
(C) "Regular state election" means the election held on the
first Tuesday after the first Monday in November in each
even-numbered year.
(D) "Special election" means any election other than those
elections defined in other divisions of this section. A special
election may be held only on the first Tuesday after the first
Monday in February, May, August, or November, or on the day
authorized by a particular municipal or county charter for the
holding of a primary election, except that in any year in which a
presidential primary election is held, no special election shall
be held in February or May, except as authorized by a municipal or
county charter, but may be held on the first Tuesday after the
first Monday in March.
(E)(1) "Primary" or "primary election" means an election held
for the purpose of nominating persons as candidates of political
parties for election to offices, and for the purpose of electing
persons as members of the controlling committees of political
parties and as delegates and alternates to the conventions of
political parties. Primary elections shall be held on the first
Tuesday after the first Monday in May of each year except in years
in which a presidential primary election is held.
(2) "Presidential primary election" means a primary election
as defined by division (E)(1) of this section at which an election
is held for the purpose of choosing delegates and alternates to
the national conventions of the major political parties pursuant
to section 3513.12 of the Revised Code. Unless otherwise
specified, presidential primary elections are included in
references to primary elections. In years in which a presidential
primary election is held, all primary elections shall be held on
the first Tuesday after the first Monday in March except as
otherwise authorized by a municipal or county charter.
(F) "Political party" means any group of voters meeting the
requirements set forth in section 3517.01 of the Revised Code for
the formation and existence of a political party.
(1) "Major political party" means any political party
organized under the laws of this state whose candidate for
governor or nominees for presidential electors received no less
than twenty per cent of the total vote cast for such office at the
most recent regular state election.
(2) "Intermediate political party" means any political party
organized under the laws of this state whose candidate for
governor or nominees for presidential electors received less than
twenty per cent but not less than ten per cent of the total vote
cast for such office at the most recent regular state election.
(3) "Minor political party" means any political party
organized under the laws of this state whose candidate for
governor or nominees for presidential electors received less than
ten per cent but not less than five per cent of the total vote
cast for such office at the most recent regular state election or
which has filed with the secretary of state, subsequent to any
election in which it received less than five per cent of such
vote, a petition signed by qualified electors equal in number to
at least one per cent of the total vote cast for such office in
the last preceding regular state election, except that a newly
formed political party shall be known as a minor political party
until the time of the first election for governor or president
which occurs not less than twelve months subsequent to the
formation of such party, after which election the status of such
party shall be determined by the vote for the office of governor
or president.
(G) "Dominant party in a precinct" or "dominant political
party in a precinct" means that political party whose candidate
for election to the office of governor at the most recent regular
state election at which a governor was elected received more votes
than any other person received for election to that office in such
precinct at such election.
(H) "Candidate" means any qualified person certified in
accordance with the provisions of the Revised Code for placement
on the official ballot of a primary, general, or special election
to be held in this state, or any qualified person who claims to be
a write-in candidate, or who knowingly assents to being
represented as a write-in candidate by another at either a
primary, general, or special election to be held in this state.
(I) "Independent candidate" means any candidate who claims
not to be affiliated with a political party, and whose name has
been certified on the office-type ballot at a general or special
election through the filing of a statement of candidacy and
nominating petition, as prescribed in section 3513.257 of the
Revised Code.
(J) "Nonpartisan candidate" means any candidate whose name is
required, pursuant to section 3505.04 of the Revised Code, to be
listed on the nonpartisan ballot, including all candidates for
judicial office, for member of any board of education, for
municipal or township offices in which primary elections are not
held for nominating candidates by political parties, and for
offices of municipal corporations having charters that provide for
separate ballots for elections for these offices.
(K) "Party candidate" means any candidate who claims to be a
member of a political party, whose name has been certified on the
office-type ballot at a general or special election through the
filing of a declaration of candidacy and petition of candidate,
and who has won the primary election of the candidate's party for
the public office the candidate seeks or is selected by party
committee in accordance with section 3513.31 of the Revised Code.
(L) "Officer of a political party" includes, but is not
limited to, any member, elected or appointed, of a controlling
committee, whether representing the territory of the state, a
district therein, a county, township, a city, a ward, a precinct,
or other territory, of a major, intermediate, or minor political
party.
(M) "Question or issue" means any question or issue certified
in accordance with the Revised Code for placement on an official
ballot at a general or special election to be held in this state.
(N) "Elector" or "qualified elector" means a person having
the qualifications provided by law to be entitled to vote.
(O) "Voter" means an elector who votes at an election.
(P) "Voting residence" means that place of residence of an
elector which shall determine the precinct in which the elector
may vote.
(Q) "Precinct" means a district within a county established
by the board of elections of such county within which all
qualified electors having a voting residence therein may vote at
the same polling place.
(R) "Polling place" means that place provided for each
precinct at which the electors having a voting residence in such
precinct may vote.
(S) "Board" or "board of elections" means the board of
elections appointed in a county pursuant to section 3501.06 of the
Revised Code.
(T) "Political subdivision" means a county, township, city,
village, or school district.
(U) "Election officer" or "election official" means any of
the following:
(2) Employees of the secretary of state serving the division
of elections in the capacity of attorney, administrative officer,
administrative assistant, elections administrator, office manager,
or clerical supervisor;
(3) Director of a board of elections;
(4) Deputy director of a board of elections;
(5) Member of a board of elections;
(6) Employees of a board of elections;
(7) Precinct polling place judges;
(8) Employees appointed by the boards of elections on a
temporary or part-time basis.
(V) "Acknowledgment notice" means a notice sent by a board of
elections, on a form prescribed by the secretary of state,
informing a voter registration applicant or an applicant who
wishes to change the applicant's residence or name of the status
of the application; the information necessary to complete or
update the application, if any; and if the application is
complete, the precinct in which the applicant is to vote.
(W) "Confirmation notice" means a notice sent by a board of
elections, on a form prescribed by the secretary of state, to a
registered elector to confirm the registered elector's current
address.
(X) "Designated agency" means an office or agency in the
state that provides public assistance or that provides
state-funded programs primarily engaged in providing services to
persons with disabilities and that is required by the National
Voter Registration Act of 1993 to implement a program designed and
administered by the secretary of state for registering voters, or
any other public or government office or agency that implements a
program designed and administered by the secretary of state for
registering voters, including the department of job and family
services, the program administered under section 3701.132 of the
Revised Code by the department of health, the department of mental
health, the department of developmental disabilities, the
rehabilitation services commission, and any other agency the
secretary of state designates. "Designated agency" does not
include public high schools and vocational schools, public
libraries, or the office of a county treasurer.
(Y) "National Voter Registration Act of 1993" means the
"National Voter Registration Act of 1993," 107 Stat. 77, 42
U.S.C.A. 1973gg.
(Z) "Voting Rights Act of 1965" means the "Voting Rights Act
of 1965," 79 Stat. 437, 42 U.S.C.A. 1973, as amended.
(AA) "Photo identification" means a document that meets each
of the following requirements:
(1) It shows the name of the individual to whom it was
issued, which shall conform to the name in the poll list or
signature pollbook.
(2) It shows the current address of the individual to whom it
was issued, which shall conform to the address in the poll list or
signature pollbook, except for a driver's license or a state
identification card issued under section 4507.50 of the Revised
Code, which may show either the current or former address of the
individual to whom it was issued, regardless of whether that
address conforms to the address in the poll list or signature
pollbook.
(3) It shows a photograph of the individual to whom it was
issued.
(4) It includes an expiration date that has not passed.
(5) It was issued by the government of the United States or
this state.
Sec. 5705.194. The board of education of any city, local,
exempted village, cooperative education, or joint vocational
school district at any time may declare by resolution that the
revenue that will be raised by all tax levies which the district
is authorized to impose, when combined with state and federal
revenues, will be insufficient to provide for the emergency
requirements of the school district or to avoid an operating
deficit, and that it is therefore necessary to levy an additional
tax in excess of the ten-mill limitation. The resolution shall be
confined to a single purpose and shall specify that purpose. If
the levy is proposed to renew all or a portion of the proceeds
derived from one or more existing levies imposed pursuant to this
section, it shall be called a renewal levy and shall be so
designated on the ballot. If two or more existing levies are to be
included in a single renewal levy but are not scheduled to expire
in the same year, the resolution shall specify that the existing
levies to be renewed shall not be levied after the year preceding
the year in which the renewal levy is first imposed.
Notwithstanding the original purpose of any one or more existing
levies that are to be in any single renewal levy, the purpose of
the renewal levy may be either to avoid an operating deficit or to
provide for the emergency requirements of the school district. The
resolution shall further specify the amount of money it is
necessary to raise for the specified purpose for each calendar
year the millage is to be imposed; if a renewal levy, whether the
levy is to renew all, or a portion of, the proceeds derived from
one or more existing levies; and the number of years in which the
millage is to be in effect, which may include a levy upon the
current year's tax list. The number of years may be any number not
exceeding ten.
The question shall be submitted at a special election on a
date specified in the resolution. The date shall not be earlier
than eighty days after the adoption and certification of the
resolution to the county auditor and shall be consistent with the
requirements of section 3501.01 of the Revised Code. A resolution
for a renewal levy shall not be placed on the ballot unless the
question is submitted on a date on which a special election may be
held under division (D) of section 3501.01 of the Revised Code,
except for the first Tuesday after the first Monday in February
and August, during the last year the levy to be renewed may be
extended on the real and public utility property tax list and
duplicate, or at any election held in the ensuing year, except
that if the resolution proposes renewing two or more existing
levies, the question shall be submitted on the date of the general
or primary election held during the last year at least one of the
levies to be renewed may be extended on that list and duplicate,
or at any election held during the ensuing year. For purposes of
this section, a levy shall be considered to be an "existing levy"
through the year following the last year it can be placed on the
real and public utility property tax list and duplicate.
The submission of questions to the electors under this
section is subject to the limitation on the number of election
dates established by section 5705.214 of the Revised Code.
The resolution shall go into immediate effect upon its
passage, and no publication of the resolution shall be necessary
other than that provided for in the notice of election. A copy of
the resolution shall immediately after its passing be certified to
the county auditor of the proper county. Section 5705.195 of the
Revised Code shall govern the arrangements for the submission of
questions to the electors under this section and other matters
concerning the election. Publication of notice of the election
shall be made in one newspaper of general circulation in the
county once a week for two consecutive weeks, or as provided in
section 7.16 of the Revised Code, prior to the election. If the
board of elections operates and maintains a web site, the board of
elections shall post notice of the election on its web site for
thirty days prior to the election. If a majority of the electors
voting on the question submitted in an election vote in favor of
the levy, the board of education of the school district may make
the additional levy necessary to raise the amount specified in the
resolution for the purpose stated in the resolution. The tax levy
shall be included in the next tax budget that is certified to the
county budget commission.
After the approval of the levy and prior to the time when the
first tax collection from the levy can be made, the board of
education may anticipate a fraction of the proceeds of the levy
and issue anticipation notes in an amount not exceeding the total
estimated proceeds of the levy to be collected during the first
year of the levy.
The notes shall be issued as provided in section 133.24 of
the Revised Code, shall have principal payments during each year
after the year of their issuance over a period not to exceed five
years, and may have principal payment in the year of their
issuance.
Sec. 5739.021. (A) For the purpose of providing additional
general revenues for the county or supporting criminal and
administrative justice services in the county, or both, and to pay
the expenses of administering such levy, any county may levy a tax
at the rate of not more than one per cent at any multiple of
one-fourth of one per cent upon every retail sale made in the
county, except sales of watercraft and outboard motors required to
be titled pursuant to Chapter 1548. of the Revised Code and sales
of motor vehicles, and may increase the rate of an existing tax to
not more than one per cent at any multiple of one-fourth of one
per cent.
The tax shall be levied and the rate increased pursuant to a
resolution of the board of county commissioners. The resolution
shall state the purpose for which the tax is to be levied and the
number of years for which the tax is to be levied, or that it is
for a continuing period of time. If the tax is to be levied for
the purpose of providing additional general revenues and for the
purpose of supporting criminal and administrative justice
services, the resolution shall state the rate or amount of the tax
to be apportioned to each such purpose. The rate or amount may be
different for each year the tax is to be levied, but the rates or
amounts actually apportioned each year shall not be different from
that stated in the resolution for that year. If the resolution is
adopted as an emergency measure necessary for the immediate
preservation of the public peace, health, or safety, it must
receive an affirmative vote of all of the members of the board of
county commissioners and shall state the reasons for such
necessity. The board shall deliver a certified copy of the
resolution to the tax commissioner, not later than the sixty-fifth
day prior to the date on which the tax is to become effective,
which shall be the first day of the calendar quarter.
Prior to the adoption of any resolution under this section,
the board of county commissioners shall conduct two public
hearings on the resolution, the second hearing to be not less than
three nor more than ten days after the first. Notice of the date,
time, and place of the hearings shall be given by publication in a
newspaper of general circulation in the county, or as provided in
section 7.16 of the Revised Code, once a week on the same day of
the week for two consecutive weeks, the second publication being
not less than ten nor more than thirty days prior to the first
hearing.
Except as provided in division (B)(3) of this section, the
resolution shall be subject to a referendum as provided in
sections 305.31 to 305.41 of the Revised Code.
If a petition for a referendum is filed, the county auditor
with whom the petition was filed shall, within five days, notify
the board of county commissioners and the tax commissioner of the
filing of the petition by certified mail. If the board of
elections with which the petition was filed declares the petition
invalid, the board of elections, within five days, shall notify
the board of county commissioners and the tax commissioner of that
declaration by certified mail. If the petition is declared to be
invalid, the effective date of the tax or increased rate of tax
levied by this section shall be the first day of a calendar
quarter following the expiration of sixty-five days from the date
the commissioner receives notice from the board of elections that
the petition is invalid.
(B)(1) A resolution that is not adopted as an emergency
measure may direct the board of elections to submit the question
of levying the tax or increasing the rate of tax to the electors
of the county at a special election held on the date specified by
the board of county commissioners in the resolution, provided that
the election occurs not less than ninety days after a certified
copy of such resolution is transmitted to the board of elections
and the election is not held in February or August of any year.
Upon transmission of the resolution to the board of elections, the
board of county commissioners shall notify the tax commissioner in
writing of the levy question to be submitted to the electors. No
resolution adopted under this division shall go into effect unless
approved by a majority of those voting upon it, and, except as
provided in division (B)(3) of this section, shall become
effective on the first day of a calendar quarter following the
expiration of sixty-five days from the date the tax commissioner
receives notice from the board of elections of the affirmative
vote.
(2) A resolution that is adopted as an emergency measure
shall go into effect as provided in division (A) of this section,
but may direct the board of elections to submit the question of
repealing the tax or increase in the rate of the tax to the
electors of the county at the next general election in the county
occurring not less than ninety days after a certified copy of the
resolution is transmitted to the board of elections. Upon
transmission of the resolution to the board of elections, the
board of county commissioners shall notify the tax commissioner in
writing of the levy question to be submitted to the electors. The
ballot question shall be the same as that prescribed in section
5739.022 of the Revised Code. The board of elections shall notify
the board of county commissioners and the tax commissioner of the
result of the election immediately after the result has been
declared. If a majority of the qualified electors voting on the
question of repealing the tax or increase in the rate of the tax
vote for repeal of the tax or repeal of the increase, the board of
county commissioners, on the first day of a calendar quarter
following the expiration of sixty-five days after the date the
board and tax commissioner receive notice of the result of the
election, shall, in the case of a repeal of the tax, cease to levy
the tax, or, in the case of a repeal of an increase in the rate of
the tax, cease to levy the increased rate and levy the tax at the
rate at which it was imposed immediately prior to the increase in
rate.
(3) If a vendor makes a sale in this state by printed catalog
and the consumer computed the tax on the sale based on local rates
published in the catalog, any tax levied or repealed or rate
changed under this section shall not apply to such a sale until
the first day of a calendar quarter following the expiration of
one hundred twenty days from the date of notice by the tax
commissioner pursuant to division (H) of this section.
(C) If a resolution is rejected at a referendum or if a
resolution adopted after January 1, 1982, as an emergency measure
is repealed by the electors pursuant to division (B)(2) of this
section or section 5739.022 of the Revised Code, then for one year
after the date of the election at which the resolution was
rejected or repealed the board of county commissioners may not
adopt any resolution authorized by this section as an emergency
measure.
(D) The board of county commissioners, at any time while a
tax levied under this section is in effect, may by resolution
reduce the rate at which the tax is levied to a lower rate
authorized by this section. Any reduction in the rate at which the
tax is levied shall be made effective on the first day of a
calendar quarter next following the sixty-fifth day after a
certified copy of the resolution is delivered to the tax
commissioner.
(E) The tax on every retail sale subject to a tax levied
pursuant to this section shall be in addition to the tax levied by
section 5739.02 of the Revised Code and any tax levied pursuant to
section 5739.023 or 5739.026 of the Revised Code.
A county that levies a tax pursuant to this section shall
levy a tax at the same rate pursuant to section 5741.021 of the
Revised Code.
The additional tax levied by the county shall be collected
pursuant to section 5739.025 of the Revised Code. If the
additional tax or some portion thereof is levied for the purpose
of criminal and administrative justice services, the revenue from
the tax, or the amount or rate apportioned to that purpose, shall
be credited to a special fund created in the county treasury for
receipt of that revenue.
Any tax levied pursuant to this section is subject to the
exemptions provided in section 5739.02 of the Revised Code and in
addition shall not be applicable to sales not within the taxing
power of a county under the Constitution of the United States or
the Ohio Constitution.
(F) For purposes of this section, a copy of a resolution is
"certified" when it contains a written statement attesting that
the copy is a true and exact reproduction of the original
resolution.
(G) If a board of commissioners intends to adopt a resolution
to levy a tax in whole or in part for the purpose of criminal and
administrative justice services, the board shall prepare and make
available at the first public hearing at which the resolution is
considered a statement containing the following information:
(1) For each of the two preceding fiscal years, the amount of
expenditures made by the county from the county general fund for
the purpose of criminal and administrative justice services;
(2) For the fiscal year in which the resolution is adopted,
the board's estimate of the amount of expenditures to be made by
the county from the county general fund for the purpose of
criminal and administrative justice services;
(3) For each of the two fiscal years after the fiscal year in
which the resolution is adopted, the board's preliminary plan for
expenditures to be made from the county general fund for the
purpose of criminal and administrative justice services, both
under the assumption that the tax will be imposed for that purpose
and under the assumption that the tax would not be imposed for
that purpose, and for expenditures to be made from the special
fund created under division (E) of this section under the
assumption that the tax will be imposed for that purpose.
The board shall prepare the statement and the preliminary
plan using the best information available to the board at the time
the statement is prepared. Neither the statement nor the
preliminary plan shall be used as a basis to challenge the
validity of the tax in any court of competent jurisdiction, nor
shall the statement or preliminary plan limit the authority of the
board to appropriate, pursuant to section 5705.38 of the Revised
Code, an amount different from that specified in the preliminary
plan.
(H) Upon receipt from a board of county commissioners of a
certified copy of a resolution required by division (A) or (D) of
this section, or from the board of elections of a notice of the
results of an election required by division (A) or (B)(1) or (2)
of this section, the tax commissioner shall provide notice of a
tax rate change in a manner that is reasonably accessible to all
affected vendors. The commissioner shall provide this notice at
least sixty days prior to the effective date of the rate change.
The commissioner, by rule, may establish the method by which
notice will be provided.
(I) As used in this section, "criminal and administrative
justice services" means the exercise by the county sheriff of all
powers and duties vested in that office by law; the exercise by
the county prosecuting attorney of all powers and duties vested in
that office by law; the exercise by any court in the county of all
powers and duties vested in that court; the exercise by the clerk
of the court of common pleas, any clerk of a municipal court
having jurisdiction throughout the county, or the clerk of any
county court of all powers and duties vested in the clerk by law
except, in the case of the clerk of the court of common pleas, the
titling of motor vehicles or watercraft pursuant to Chapter 1548.
or 4505. of the Revised Code; the exercise by the county coroner
of all powers and duties vested in that office by law; making
payments to any other public agency or a private, nonprofit
agency, the purposes of which in the county include the diversion,
adjudication, detention, or rehabilitation of criminals or
juvenile offenders; the operation and maintenance of any detention
facility, as defined in section 2921.01 of the Revised Code; and
the construction, acquisition, equipping, or repair of such a
detention facility, including the payment of any debt charges
incurred in the issuance of securities pursuant to Chapter 133. of
the Revised Code for the purpose of constructing, acquiring,
equipping, or repairing such a facility.
Sec. 5739.026. (A) A board of county commissioners may levy
a tax of one-fourth or one-half of one per cent on every retail
sale in the county, except sales of watercraft and outboard motors
required to be titled pursuant to Chapter 1548. of the Revised
Code and sales of motor vehicles, and may increase an existing
rate of one-fourth of one per cent to one-half of one per cent, to
pay the expenses of administering the tax and, except as provided
in division (A)(6) of this section, for any one or more of the
following purposes provided that the aggregate levy for all such
purposes does not exceed one-half of one per cent:
(1) To provide additional revenues for the payment of bonds
or notes issued in anticipation of bonds issued by a convention
facilities authority established by the board of county
commissioners under Chapter 351. of the Revised Code and to
provide additional operating revenues for the convention
facilities authority;
(2) To provide additional revenues for a transit authority
operating in the county;
(3) To provide additional revenue for the county's general
fund;
(4) To provide additional revenue for permanent improvements
within the county to be distributed by the community improvements
board in accordance with section 307.283 and to pay principal,
interest, and premium on bonds issued under section 307.284 of the
Revised Code;
(5) To provide additional revenue for the acquisition,
construction, equipping, or repair of any specific permanent
improvement or any class or group of permanent improvements, which
improvement or class or group of improvements shall be enumerated
in the resolution required by division (D) of this section, and to
pay principal, interest, premium, and other costs associated with
the issuance of bonds or notes in anticipation of bonds issued
pursuant to Chapter 133. of the Revised Code for the acquisition,
construction, equipping, or repair of the specific permanent
improvement or class or group of permanent improvements;
(6) To provide revenue for the implementation and operation
of a 9-1-1 system in the county. If the tax is levied or the rate
increased exclusively for such purpose, the tax shall not be
levied or the rate increased for more than five years. At the end
of the last year the tax is levied or the rate increased, any
balance remaining in the special fund established for such purpose
shall remain in that fund and be used exclusively for such purpose
until the fund is completely expended, and, notwithstanding
section 5705.16 of the Revised Code, the board of county
commissioners shall not petition for the transfer of money from
such special fund, and the tax commissioner shall not approve such
a petition.
If the tax is levied or the rate increased for such purpose
for more than five years, the board of county commissioners also
shall levy the tax or increase the rate of the tax for one or more
of the purposes described in divisions (A)(1) to (5) of this
section and shall prescribe the method for allocating the revenues
from the tax each year in the manner required by division (C) of
this section.
(7) To provide additional revenue for the operation or
maintenance of a detention facility, as that term is defined under
division (F) of section 2921.01 of the Revised Code;
(8) To provide revenue to finance the construction or
renovation of a sports facility, but only if the tax is levied for
that purpose in the manner prescribed by section 5739.028 of the
Revised Code.
As used in division (A)(8) of this section:
(a) "Sports facility" means a facility intended to house
major league professional athletic teams.
(b) "Constructing" or "construction" includes providing
fixtures, furnishings, and equipment.
(9) To provide additional revenue for the acquisition of
agricultural easements, as defined in section 5301.67 of the
Revised Code; to pay principal, interest, and premium on bonds
issued under section 133.60 of the Revised Code; and for the
supervision and enforcement of agricultural easements held by the
county;
(10) To provide revenue for the provision of ambulance,
paramedic, or other emergency medical services.
Pursuant to section 755.171 of the Revised Code, a board of
county commissioners may pledge and contribute revenue from a tax
levied for the purpose of division (A)(5) of this section to the
payment of debt charges on bonds issued under section 755.17 of
the Revised Code.
The rate of tax shall be a multiple of one-fourth of one per
cent, unless a portion of the rate of an existing tax levied under
section 5739.023 of the Revised Code has been reduced, and the
rate of tax levied under this section has been increased, pursuant
to section 5739.028 of the Revised Code, in which case the
aggregate of the rates of tax levied under this section and
section 5739.023 of the Revised Code shall be a multiple of
one-fourth of one per cent. The tax shall be levied and the rate
increased pursuant to a resolution adopted by a majority of the
members of the board. The board shall deliver a certified copy of
the resolution to the tax commissioner, not later than the
sixty-fifth day prior to the date on which the tax is to become
effective, which shall be the first day of a calendar quarter.
Prior to the adoption of any resolution to levy the tax or to
increase the rate of tax exclusively for the purpose set forth in
division (A)(3) of this section, the board of county commissioners
shall conduct two public hearings on the resolution, the second
hearing to be no fewer than three nor more than ten days after the
first. Notice of the date, time, and place of the hearings shall
be given by publication in a newspaper of general circulation in
the county, or as provided in section 7.16 of the Revised Code,
once a week on the same day of the week for two consecutive weeks.
The second publication shall be no fewer than ten nor more than
thirty days prior to the first hearing. Except as provided in
division (E) of this section, the resolution shall be subject to a
referendum as provided in sections 305.31 to 305.41 of the Revised
Code. If the resolution is adopted as an emergency measure
necessary for the immediate preservation of the public peace,
health, or safety, it must receive an affirmative vote of all of
the members of the board of county commissioners and shall state
the reasons for the necessity.
If the tax is for more than one of the purposes set forth in
divisions (A)(1) to (7), (9), and (10) of this section, or is
exclusively for one of the purposes set forth in division (A)(1),
(2), (4), (5), (6), (7), (9), or (10) of this section, the
resolution shall not go into effect unless it is approved by a
majority of the electors voting on the question of the tax.
(B) The board of county commissioners shall adopt a
resolution under section 351.02 of the Revised Code creating the
convention facilities authority, or under section 307.283 of the
Revised Code creating the community improvements board, before
adopting a resolution levying a tax for the purpose of a
convention facilities authority under division (A)(1) of this
section or for the purpose of a community improvements board under
division (A)(4) of this section.
(C)(1) If the tax is to be used for more than one of the
purposes set forth in divisions (A)(1) to (7), (9), and (10) of
this section, the board of county commissioners shall establish
the method that will be used to determine the amount or proportion
of the tax revenue received by the county during each year that
will be distributed for each of those purposes, including, if
applicable, provisions governing the reallocation of a convention
facilities authority's allocation if the authority is dissolved
while the tax is in effect. The allocation method may provide that
different proportions or amounts of the tax shall be distributed
among the purposes in different years, but it shall clearly
describe the method that will be used for each year. Except as
otherwise provided in division (C)(2) of this section, the
allocation method established by the board is not subject to
amendment during the life of the tax.
(2) Subsequent to holding a public hearing on the proposed
amendment, the board of county commissioners may amend the
allocation method established under division (C)(1) of this
section for any year, if the amendment is approved by the
governing board of each entity whose allocation for the year would
be reduced by the proposed amendment. In the case of a tax that is
levied for a continuing period of time, the board may not so amend
the allocation method for any year before the sixth year that the
tax is in effect.
(a) If the additional revenues provided to the convention
facilities authority are pledged by the authority for the payment
of convention facilities authority revenue bonds for as long as
such bonds are outstanding, no reduction of the authority's
allocation of the tax shall be made for any year except to the
extent that the reduced authority allocation, when combined with
the authority's other revenues pledged for that purpose, is
sufficient to meet the debt service requirements for that year on
such bonds.
(b) If the additional revenues provided to the county are
pledged by the county for the payment of bonds or notes described
in division (A)(4) or (5) of this section, for as long as such
bonds or notes are outstanding, no reduction of the county's or
the community improvements board's allocation of the tax shall be
made for any year, except to the extent that the reduced county or
community improvements board allocation is sufficient to meet the
debt service requirements for that year on such bonds or notes.
(c) If the additional revenues provided to the transit
authority are pledged by the authority for the payment of revenue
bonds issued under section 306.37 of the Revised Code, for as long
as such bonds are outstanding, no reduction of the authority's
allocation of tax shall be made for any year, except to the extent
that the authority's reduced allocation, when combined with the
authority's other revenues pledged for that purpose, is sufficient
to meet the debt service requirements for that year on such bonds.
(d) If the additional revenues provided to the county are
pledged by the county for the payment of bonds or notes issued
under section 133.60 of the Revised Code, for so long as the bonds
or notes are outstanding, no reduction of the county's allocation
of the tax shall be made for any year, except to the extent that
the reduced county allocation is sufficient to meet the debt
service requirements for that year on the bonds or notes.
(D)(1) The resolution levying the tax or increasing the rate
of tax shall state the rate of the tax or the rate of the
increase; the purpose or purposes for which it is to be levied;
the number of years for which it is to be levied or that it is for
a continuing period of time; the allocation method required by
division (C) of this section; and if required to be submitted to
the electors of the county under division (A) of this section, the
date of the election at which the proposal shall be submitted to
the electors of the county, which shall be not less than ninety
days after the certification of a copy of the resolution to the
board of elections and, if the tax is to be levied exclusively for
the purpose set forth in division (A)(3) of this section, shall
not occur in February or August of any year. Upon certification of
the resolution to the board of elections, the board of county
commissioners shall notify the tax commissioner in writing of the
levy question to be submitted to the electors. If approved by a
majority of the electors, the tax shall become effective on the
first day of a calendar quarter next following the sixty-fifth day
following the date the board of county commissioners and tax
commissioner receive from the board of elections the certification
of the results of the election, except as provided in division (E)
of this section.
(2)(a) A resolution specifying that the tax is to be used
exclusively for the purpose set forth in division (A)(3) of this
section that is not adopted as an emergency measure may direct the
board of elections to submit the question of levying the tax or
increasing the rate of the tax to the electors of the county at a
special election held on the date specified by the board of county
commissioners in the resolution, provided that the election occurs
not less than ninety days after the resolution is certified to the
board of elections and the election is not held in February or
August of any year. Upon certification of the resolution to the
board of elections, the board of county commissioners shall notify
the tax commissioner in writing of the levy question to be
submitted to the electors. No resolution adopted under division
(D)(2)(a) of this section shall go into effect unless approved by
a majority of those voting upon it and, except as provided in
division (E) of this section, not until the first day of a
calendar quarter following the expiration of sixty-five days from
the date the tax commissioner receives notice from the board of
elections of the affirmative vote.
(b) A resolution specifying that the tax is to be used
exclusively for the purpose set forth in division (A)(3) of this
section that is adopted as an emergency measure shall become
effective as provided in division (A) of this section, but may
direct the board of elections to submit the question of repealing
the tax or increase in the rate of the tax to the electors of the
county at the next general election in the county occurring not
less than ninety days after the resolution is certified to the
board of elections. Upon certification of the resolution to the
board of elections, the board of county commissioners shall notify
the tax commissioner in writing of the levy question to be
submitted to the electors. The ballot question shall be the same
as that prescribed in section 5739.022 of the Revised Code. The
board of elections shall notify the board of county commissioners
and the tax commissioner of the result of the election immediately
after the result has been declared. If a majority of the qualified
electors voting on the question of repealing the tax or increase
in the rate of the tax vote for repeal of the tax or repeal of the
increase, the board of county commissioners, on the first day of a
calendar quarter following the expiration of sixty-five days after
the date the board and tax commissioner received notice of the
result of the election, shall, in the case of a repeal of the tax,
cease to levy the tax, or, in the case of a repeal of an increase
in the rate of the tax, cease to levy the increased rate and levy
the tax at the rate at which it was imposed immediately prior to
the increase in rate.
(c) A board of county commissioners, by resolution, may
reduce the rate of a tax levied exclusively for the purpose set
forth in division (A)(3) of this section to a lower rate
authorized by this section. Any such reduction shall be made
effective on the first day of the calendar quarter next following
the sixty-fifth day after the tax commissioner receives a
certified copy of the resolution from the board.
(E) If a vendor makes a sale in this state by printed catalog
and the consumer computed the tax on the sale based on local rates
published in the catalog, any tax levied or repealed or rate
changed under this section shall not apply to such a sale until
the first day of a calendar quarter following the expiration of
one hundred twenty days from the date of notice by the tax
commissioner pursuant to division (G) of this section.
(F) The tax levied pursuant to this section shall be in
addition to the tax levied by section 5739.02 of the Revised Code
and any tax levied pursuant to section 5739.021 or 5739.023 of the
Revised Code.
A county that levies a tax pursuant to this section shall
levy a tax at the same rate pursuant to section 5741.023 of the
Revised Code.
The additional tax levied by the county shall be collected
pursuant to section 5739.025 of the Revised Code.
Any tax levied pursuant to this section is subject to the
exemptions provided in section 5739.02 of the Revised Code and in
addition shall not be applicable to sales not within the taxing
power of a county under the Constitution of the United States or
the Ohio Constitution.
(G) Upon receipt from a board of county commissioners of a
certified copy of a resolution required by division (A) of this
section, or from the board of elections a notice of the results of
an election required by division (D)(1), (2)(a), (b), or (c) of
this section, the tax commissioner shall provide notice of a tax
rate change in a manner that is reasonably accessible to all
affected vendors. The commissioner shall provide this notice at
least sixty days prior to the effective date of the rate change.
The commissioner, by rule, may establish the method by which
notice will be provided.
Section 2. That existing sections 323.17, 3501.01, 5705.194,
5739.021, and 5739.026 of the Revised Code are hereby repealed.
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