Ohio Revised Code Title LVII. Taxation § 5743.511

The board of county commissioners of a county whose population is greater than one million one hundred thousand but less than one million three hundred thousand may levy a tax under this section for the purpose of section 307.673 of the Revised Code regardless of whether or not the cooperative agreement authorized under that section has been entered into prior to the day the resolution adopted under this section is adopted, for the purpose of reimbursing a county for costs incurred in the construction of a sports facility pursuant to an agreement entered into by the county under section 307.696 of the Revised Code, or for the purpose of paying the costs of constructing, equipping, furnishing, maintaining, renovating, improving, or repairing a sports facility.  The tax may be levied for any number of years or for a continuing period of time.

The tax may be levied pursuant to a resolution adopted by the board of county commissioners and approved by a majority of the electors of the county voting on the question of levying the tax.  The board of county commissioners shall certify a copy of the resolution to the board of elections immediately upon adopting a resolution under this section.  The election may be held on the date of a general or special election held not sooner than ninety days after the date the board certifies its resolution to the board of elections.  The form of the ballot shall be as follows:

“For the purpose of ______ (state the purpose or purposes), shall an excise tax be levied by __________ county at the rate of ______ per cent of the price of other tobacco products (aside from little cigars) sold at wholesale in the county, _____ per cent of the price of little cigars sold at wholesale in the county, and ____ cents per vapor volume of vapor products sold at wholesale in the county, for ____ (number of years or a continuing period of time), the tax beginning on __________ (the earliest date the tax would take effect)?

A board of county commissioners submitting the question of a tax under this section may submit the question of a tax under division (E) of section 307.697, division (C) of section 4301.421, or division (D) of section 5743.024 of the Revised Code, or all, as a single question, provided that each tax is for the same purpose and period of time and the form of the ballot states the rate of each of the proposed taxes.

If approved by a majority of electors voting on the question, the tax shall take effect on the date specified in the resolution but not sooner than the first day of the month that is at least sixty days after the certification of the election results by the board of elections.

The rate of tax levied pursuant to this section shall be imposed as follows: