Ohio Statutes
§ 3796.31 — Prohibition on local taxes, fees
Ohio § 3796.31
This text of Ohio § 3796.31 (Prohibition on local taxes, fees) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 3796.31 (2026).
Text
Except as otherwise authorized in the Revised Code, no political subdivision shall levy any tax or fee on cultivators, processors, or dispensaries that is based on those businesses' gross receipts or that is the same as or similar to any tax or fee imposed by the state.
Last updated August 24, 2021 at 12:49 PM
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Legislative History
Effective: September 30, 2021 | Latest Legislation: House Bill 110 - 134th General Assembly
Nearby Sections
15
§ 3796.01
Definitions§ 3796.02
Establishment§ 3796.03
Adoption of rules and standards§ 3796.031
Closed-loop payment processing system§ 3796.04
Home grow§ 3796.06
Forms of medical marijuana§ 3796.061
Petition for form or method of use§ 3796.062
Transportation of marijuana§ 3796.07
Electronic database§ 3796.08
Registration§ 3796.10
Application to dispenseCite This Page — Counsel Stack
Bluebook (online)
Ohio § 3796.31, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/3796.31.