us-oh/stat
Ohio Rev. Code § 5739.092
Use of funds distributed to convention and visitors' bureau
# (A)
Except as provided in division (B) or (C) of this section, money collected by a county and distributed under section 5739.09 of the Revised Code to a convention and visitors' bureau in existence as of June 30, 2013, except for any such money pledged, as of that date, to the payment of debt service charges on bonds, notes, securities, or lease agreements, shall be used solely for tourism sales, marketing and promotion, and their associated costs, including operational and administrative costs of the bureau, sales and marketing, and maintenance of the physical bureau structure.
# (B)
A convention and visitors' bureau that has entered into an agreement under section 307.678 of the Revised Code may use revenue it receives from a tax levied under division (A) of section 5739.09 of the Revised Code as described in division (E) of section 307.678 of the Revised Code.
# (C)
The convention and visitors' bureau of a county with a population of less than one hundred thousand and annual receipts from one or more taxes levied pursuant to section 5739.09 of the Revised Code in excess of five hundred thousand dollars, may, in addition to the purposes specified in division (A) of this section, spend revenue from a tax levied under section 5739.09 of the Revised Code to pay the costs of public safety services, an economic development project, or an infrastructure project, provided the services or project impact tourism.
Last updated July 31, 2025 at 12:01 PM
Source: view the official text
In this chapter (40 sections)
- 5739.026 · County sales tax for specific purposes
- 5739.26 · Tax paid by consumer - prohibition against false certificates
- 5739.027 · Tax on watercraft or outboard motor purchased by nonresident
- 5739.028 · Reducing tax for transit purposes - increasing tax for…
- 5739.029 · Nonresident consumer motor vehicle sales tax
- 5739.29 · Vendor to collect tax - prohibition against rebate
- 5739.30 · Return or report must be filed - prohibitions - actions by…
- 5739.031 · Direct payment permits
- 5739.31 · Vendor or transient vendor's license - prohibitions upon…
- 5739.032 · Permit holder tax payments by electronic funds transfer
- 5739.32 · Withholding tax funds to insure compliance by local officials
- 5739.033 · Location of sale
- 5739.33 · Personal liability for tax
- 5739.034 · Telecommunications services definitions
- 5739.34 · No preememption
- 5739.35 · Delegation of investigative powers
- 5739.36 · Report of tax revenue by industry classification
- 5739.41 · Sales tax holiday designation
- 5739.051 · Medicaid health insuring corporation; direct payments;…
- 5739.061 · Vendor compensation for complying with origin based sourcing…
- 5739.072 · Refund may be applied in satisfaction of debt due state
- 5739.081 · Tax return information provided to convention and visitors'…
- 5739.091 · Expansion of definition of hotel
- 5739.092 · Use of funds distributed to convention and visitors' bureau
- 5739.093 · Exemption and diversion of revenue for headquarters hotel
- 5739.094 · Liens for unpaid lodging taxes
- 5739.99 · Penalty
- 5739.101 · Declaration of resort area
- 5739.102 · Remitting tax - resort area excise tax fund
- 5739.103 · Registration with tax commissioner
- 5739.104 · Refunds
- 5739.121 · Bad debt deduction
- 5739.122 · Vendor tax payments by electronic funds transfer
- 5739.124 · Returns of taxpayers using electronic funds transfer
- 5739.131 · Service of process or notice to nonresident
- 5739.132 · Interest on unpaid tax, fee, or charge; interest on refund
- 5739.133 · Penalties for failure to remit - preassessment interest
- 5739.0210 · Retail sales tax on manufactured or mobile home
- 5739.211 · Use and allocation of county sales tax funds
- 5739.213 · Payments from tourism development district