Ohio § 5741.23 Right of county or transit authority to levy additional tax not preempted

Ohio Statutes

§ 5741.23 — Right of county or transit authority to levy additional tax not preempted

Ohio § 5741.23

Title 57Taxation

Ch. 5741Use Tax; Storage Tax

This text of Ohio § 5741.23 (Right of county or transit authority to levy additional tax not preempted) 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. § 5741.23 (2026).

Text

The levy of any excise, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional use tax pursuant to section5741.021,5741.022, or5741.023of the Revised Code. No tax levied by a board of county commissioners pursuant to section5741.022of 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.

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The levy of any excise, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional use tax pursuant to section5741.021,5741.022, or5741.023of the Revised Code. No tax levied by a board of county commissioners pursuant to section5741.022of 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.