Ohio § 5739.34 No preememption

Ohio Statutes

§ 5739.34 — No preememption

Ohio § 5739.34

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.34 (No preememption) 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. § 5739.34 (2026).

Text

The levy of any excise, income, or property tax by the state or any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional sales tax pursuant to section5739.021,5739.023, or5739.026of the Revised Code. No tax levied by a board of county commissioners pursuant to section5739.023of the Revised Code shall become effective at any time while a tax levied by the board of trustees of a regional transit authority pursuant to such section is in effect in any part of such county.

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

The levy of any excise, income, or property tax by the state or any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional sales tax pursuant to section5739.021,5739.023, or5739.026of the Revised Code. No tax levied by a board of county commissioners pursuant to section5739.023of the Revised Code shall become effective at any time while a tax levied by the board of trustees of a regional transit authority pursuant to such section is in effect in any part of such county.