Ohio Revised Code Title VII. Municipal Corporations § 715.013
Current as of January 01, 2020 | Updated by FindLaw Staff
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(A) Except as otherwise expressly authorized by the Revised Code, no municipal corporation shall levy a tax that is the same as or similar to a tax levied under Chapter 322., 3734., 3769., 4123., 4141., 4301., 4303., 4305., 4307., 4309., 5707., 5725., 5726., 5727., 5728., 5729., 5731., 5735., 5736., 5737., 5739., 5741., 5743., 5747., 5749., or 5751. of the Revised Code.
(B) This section does not prohibit a municipal corporation from levying an income tax or withholding tax in accordance with Chapter 718. of the Revised Code, or a tax on any of the following:
(1) Amounts received for admission to any place;
(2) The income of an electric company or combined company, as defined in section 5727.01 of the Revised Code;
(3) On and after January 1, 2004, the income of a telephone company, as defined in section 5727.01 of the Revised Code.
Cite this article: FindLaw.com - Ohio Revised Code Title VII. Municipal Corporations § 715.013 - last updated January 01, 2020 | https://codes.findlaw.com/oh/title-vii-municipal-corporations/oh-rev-code-sect-715-013.html
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