(A)Terms used in this section have the same meanings as in section5739.01of the Revised Code. As used in this section, "adult use marijuana" means marijuana that is cultivated, processed, dispensed, or tested for, or possessed or used by, an adult use consumer, in accordance with this chapter.
(B)For the purpose of funding the needs of the state and providing funding for dispensary host communities, an excise tax is levied on the retail sale of adult use marijuana. The rate of the tax shall equal ten per cent of the price of adult use marijuana and is in addition to other taxes levied under Chapters 5739. and 5741. of the Revised Code.
(C)The tax shall be paid by the consumer to the vendor at the time of the sale, and the vendor shall report and remit the tax to the state in the same
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(A) Terms used in this section have the same meanings as in section5739.01of the Revised Code. As used in this section, "adult use marijuana" means marijuana that is cultivated, processed, dispensed, or tested for, or possessed or used by, an adult use consumer, in accordance with this chapter.
(B) For the purpose of funding the needs of the state and providing funding for dispensary host communities, an excise tax is levied on the retail sale of adult use marijuana. The rate of the tax shall equal ten per cent of the price of adult use marijuana and is in addition to other taxes levied under Chapters 5739. and 5741. of the Revised Code.
(C) The tax shall be paid by the consumer to the vendor at the time of the sale, and the vendor shall report and remit the tax to the state in the same manner and at the same time the vendor reports and remits the tax levied under section5739.02of the Revised Code. The return required under this division shall be filed on a form prescribed by the tax commissioner, which shall be separate from the return required to be filed under section5739.12of the Revised Code.
(D) For the same purpose as the tax levied under division (B) of this section, a tax is levied on a vendor that sells any marijuana other than adult use marijuana or medical marijuana to a consumer. That tax equals ten per cent of the price of such marijuana, and the consumer and vendor are liable for any amounts, including tax, interest, and penalties, imposed under this section and chapter in the same manner as a vendor subject to the tax imposed under division (B) of this section.
(E) For the purpose of receiving and distributing, and accounting for, revenue received from the tax levied by this section, and any civil penalty paid under division (B)(4) of section3780.26of the Revised Code, the adult use tax fund and host community cannabis fund are created in the state treasury. All moneys collected from that tax and civil penalty shall be deposited into the adult use tax fund, which is created in the state treasury, to be distributed as follows:
(1) The director of budget and management shall transfer thirty-six per cent of funds from the adult use tax fund to the host community cannabis fund for the benefit of municipal corporations or townships that have an adult use dispensary, and the municipal corporations or townships may use such funds for any approved purpose. Distributions to municipal corporations or townships shall be based on the percentage of adult use tax attributable to each municipal corporation or township.
(2) All other revenue shall be credited to the general revenue fund.
Last updated January 21, 2026 at 11:20 AM