Ohio § 5739.092 Use of funds distributed to convention and visitors' bureau

Ohio Statutes

§ 5739.092 — Use of funds distributed to convention and visitors' bureau

Ohio § 5739.092

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.092 (Use of funds distributed to convention and visitors' bureau) 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. § 5739.092 (2026).

Text

(A)Except as provided in division (B) or (C) of this section, money collected by a county and distributed under section5739.09of the Revised Code to a convention and visitors' bureau in existence as of June 30, 2013, except for any such money pledged, as of that date, to the payment of debt service charges on bonds, notes, securities, or lease agreements, shall be used solely for tourism sales, marketing and promotion, and their associated costs, including operational and administrative costs of the bureau, sales and marketing, and maintenance of the physical bureau structure.

(B)A convention and visitors' bureau that has entered into an agreement under section307.678of the Revised Code may use revenue it receives from a tax levied under division (A) of section5739.09of the Revised Code

Free access — add to your briefcase to read the full text and ask questions with AI

(A) Except as provided in division (B) or (C) of this section, money collected by a county and distributed under section5739.09of the Revised Code to a convention and visitors' bureau in existence as of June 30, 2013, except for any such money pledged, as of that date, to the payment of debt service charges on bonds, notes, securities, or lease agreements, shall be used solely for tourism sales, marketing and promotion, and their associated costs, including operational and administrative costs of the bureau, sales and marketing, and maintenance of the physical bureau structure.

(B) A convention and visitors' bureau that has entered into an agreement under section307.678of the Revised Code may use revenue it receives from a tax levied under division (A) of section5739.09of the Revised Code as described in division (E) of section307.678of the Revised Code.

(C) The convention and visitors' bureau of a county with a population of less than one hundred thousand and annual receipts from one or more taxes levied pursuant to section5739.09of the Revised Code in excess of five hundred thousand dollars, may, in addition to the purposes specified in division (A) of this section, spend revenue from a tax levied under section5739.09of the Revised Code to pay the costs of public safety services, an economic development project, or an infrastructure project, provided the services or project impact tourism.

Last updated July 31, 2025 at 12:01 PM