us-oh/stat
Ohio Rev. Code § 5743.324
Resolution for convention facility authority tax
For the purposes of section 351.26 of the Revised Code and to pay the expenses of levying the tax, the board of county commissioners that levies a tax under section 5743.026 of 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 section 5743.026 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under section 5743.026 of 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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In this chapter (40 sections)
- 5743.33 · Returns - remittance - consent to transport
- 5743.34 · Assessment on failure to pay use tax
- 5743.35 · Failure to make return or pay applicable taxes
- 5743.41 · Failure to post license or comply with law
- 5743.42 · Tobacco containing substances deleterious to health
- 5743.44 · Informant's share of tax or penalty - sales of forfeited…
- 5743.45 · Tax commissioner may delegate investigation powers
- 5743.46 · Department of taxation to cooperate with law enforcement…
- 5743.051 · Remitting payment for tax stamps by electronic funds transfer
- 5743.51 · Tax on tobacco and vapor products received by distributor or…
- 5743.52 · Filing monthly return with payment
- 5743.53 · Refunds - credits
- 5743.54 · Maintaining records
- 5743.55 · Tax evasion
- 5743.56 · Liability for tax
- 5743.57 · Corporation's liability for tax
- 5743.58 · Levy against and sale of property of delinquent
- 5743.59 · Retail dealer - prohibited acts
- 5743.60 · Distribution of tobacco or vapor products with intent to…
- 5743.61 · License required for distribution of tobacco or vapor…
- 5743.62 · Excise tax on seller of tobacco or vapor products to consumer
- 5743.63 · Excise tax on storage, use or other consumption of tobacco or…
- 5743.64 · Consent to transport tobacco or vapor products within state…
- 5743.65 · Failure of seller or consumer to file return or pay tax
- 5743.66 · Manufacturer or importer of tobacco or vapor products to…
- 5743.071 · Wholesale and retail dealers to maintain records
- 5743.71 · Consent for consumer shipment of cigarettes not reasonably…
- 5743.072 · Monthly report by persons shipping cigarettes
- 5743.081 · Assessments for failure to file return
- 5743.082 · Jeopardy assessments
- 5743.99 · Penalty
- 5743.111 · Possessing cigarettes not bearing stamps
- 5743.112 · Trafficking in cigarettes with intent to avoid payment of tax
- 5743.321 · Regional arts and cultural district cigarette use tax
- 5743.323 · County tax on use, consumption, or storage for consumption…
- 5743.324 · Resolution for convention facility authority tax
- 5743.511 · County tobacco and vapor products tax
- 5743.521 · County tobacco and vapor products floor tax
- 5743.621 · County tobacco and vapor products excise tax
- 5743.631 · County tobacco and vapor products use tax