Ohio § 5743.324 Resolution for convention facility authority tax

Ohio Statutes

§ 5743.324 — Resolution for convention facility authority tax

Ohio § 5743.324

Title 57Taxation

Ch. 5743Cigarette Tax

This text of Ohio § 5743.324 (Resolution for convention facility authority tax) 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. § 5743.324 (2026).

Text

For the purposes of section351.26of the Revised Code and to pay the expenses of levying the tax, the board of county commissioners that levies a tax under section5743.026of the Revised Code shall, by resolution adopted by a majority of the board, levy a tax at the same rate on the use, consumption, or storage for consumption of cigarettes by consumers in the county, provided that the tax shall not apply if the tax levied by section5743.026of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under section5743.026of the Revised Code takes effect, and shall remain in effect as long as the tax levied under such section remains effective.

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For the purposes of section351.26of the Revised Code and to pay the expenses of levying the tax, the board of county commissioners that levies a tax under section5743.026of the Revised Code shall, by resolution adopted by a majority of the board, levy a tax at the same rate on the use, consumption, or storage for consumption of cigarettes by consumers in the county, provided that the tax shall not apply if the tax levied by section5743.026of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under section5743.026of the Revised Code takes effect, and shall remain in effect as long as the tax levied under such section remains effective.