l_132_2808-1 132nd General Assembly Regular Session . B. No. 2017-2018 A BILL To amend sections 305.31, 5739.021, 5739.022, and 1 5739.026 of the Revised Code to require voter 2 approval of any increase in the rate of a county 3 sales tax. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: Section 1. That sections 305.31, 5739.021, 5739.022, and 5739.026 of the Revised Code be amended to read as follows: Sec. 305.31. The procedure for submitting to a referendum 5 6 7 a resolution adopted by a board of county commissioners under 8 division (H) of section 307.695 of the Revised Code that is not 9 submitted to the electors of the county for their approval or 10 disapproval; any resolution adopted by a board of county 11 commissioners pursuant to division (D)(1) of section 307.697, 12 section 322.02, or 322.06, sections 940.31 and 940.33, division 13 (B)(1) of section 4301.421, section 4504.02, 5739.021, or 14 5739.026, division (A)(6), (A)(10), or (M) of section 5739.09, 15 section 5741.021 or 5741.023, or division (C)(1) of section 16 5743.024 of the Revised Code; or a rule adopted pursuant to 17 section 307.79 of the Revised Code shall be as prescribed by 18 Ñvewxg77jkqv7thvz8wdymj}Ó vewxg77jkqv7thvz8wdymj . B. No. l_132_2808-1 this section. Except as otherwise provided in this paragraph, when a Page 2 19 20 petition, signed by ten per cent of the number of electors who 21 voted for governor at the most recent general election for the 22 office of governor in the county, is filed with the county 23 auditor within thirty days after the date the resolution is 24 passed or rule is adopted by the board of county commissioners, 25 or is filed within forty-five days after the resolution is 26 passed, in the case of a resolution adopted pursuant to section 27 5739.021 of the Revised Code that is passed within one year 28 after a resolution adopted pursuant to that section has been 29 rejected or repealed by the electors, requesting that the 30 resolution be submitted to the electors of the county for their 31 approval or rejection, the county auditor shall, after ten days 32 following the filing of the petition, and not later than four 33 p.m. of the ninetieth day before the day of election, transmit a 34 certified copy of the text of the resolution or rule to the 35 board of elections. In the case of a petition requesting that a 36 resolution adopted under division (D)(1) of section 307.697, 37 division (B)(1) of section 4301.421, or division (C)(1) of 38 section 5743.024 of the Revised Code be submitted to electors 39 for their approval or rejection, the petition shall be signed by 40 seven per cent of the number of electors who voted for governor 41 at the most recent election for the office of governor in the 42 county. The county auditor shall transmit the petition to the 43 board together with the certified copy of the resolution or 44 rule. The board shall examine all signatures on the petition to 45 determine the number of electors of the county who signed the 46 petition. The board shall return the petition to the auditor 47 within ten days after receiving it, together with a statement 48 attesting to the number of such electors who signed the 49 . B. No. l_132_2808-1 Page 3 petition. The board shall submit the resolution or rule to the 50 electors of the county, for their approval or rejection, at the 51 succeeding general election held in the county in any year, or 52 on the day of the succeeding primary election held in the county 53 in even-numbered years, occurring subsequent to ninety days 54 after the auditor certifies the sufficiency and validity of the 55 petition to the board of elections. 56 No resolution shall go into effect until approved by the 57 majority of those voting upon it. However, a rule shall take 58 effect and remain in effect unless and until a majority of the 59 electors voting on the question of repeal approve the repeal. 60 Sections 305.31 to 305.41 of the Revised Code do not prevent a 61 county, after the passage of any resolution or adoption of any 62 rule, from proceeding at once to give any notice or make any 63 publication required by the resolution or rule. 64 The board of county commissioners shall make available to 65 any person, upon request, a certified copy of any resolution or 66 rule subject to the procedure for submitting a referendum under 67 sections 305.31 to 305.42 of the Revised Code beginning on the 68 date the resolution or rule is adopted by the board. The board 69 may charge a fee for the cost of copying the resolution or rule. 70 As used in this section, "certified copy" means a copy 71 containing a written statement attesting that it is a true and 72 exact reproduction of the original resolution or rule. 73 Sec. 5739.021. (A) For the purpose of providing additional 74 general revenues for the county, supporting criminal and 75 administrative justice services in the county, funding a 76 regional transportation improvement project under section 77 5595.06 of the Revised Code, or any combination of the 78 foregoing, and to pay the expenses of administering such levy, 79 . B. No. l_132_2808-1 Page 4 any county may levy a tax at the rate of not more than one per 80 cent upon every retail sale made in the county, except sales of 81 watercraft and outboard motors required to be titled pursuant to 82 Chapter 1548. of the Revised Code and sales of motor vehicles, 83 and may increase the rate of an existing tax to not more than 84 one per cent. The rate of any tax levied pursuant to this 85 section shall be a multiple of one-fourth or one-tenth of one 86 per cent. 87 The tax shall be levied and the rate increased pursuant to 88 a resolution adopted by a majority of the members of the board 89 of county commissioners. The board shall deliver a certified 90 copy of the resolution to the board of elections and to the tax 91 commissioner. The board of elections shall submit the question 92 of levying the tax or increasing the rate of tax to the electors 93 of the county at the succeeding general election held in the 94 county in any year, or on the day of the succeeding primary 95 election held in the county in even-numbered years, occurring at 96 least ninety days after the board of county commissioners 97 certifies a copy of the resolution to the board of elections. 98 The resolution shall not go into effect unless it is approved by 99 a majority of the electors voting on the question of the tax. 100 The resolution shall state the purpose for which the tax 101 is to be levied and ; the number of years for which the tax is 102 to be levied, or that it is for a continuing period of time; and 103 the date of the election at which the proposal shall be 104 submitted to electors. Upon certification of the resolution to 105 the board of elections, the board of county commissioners shall 106 notify the tax commissioner in writing of the levy question to 107 be submitted to the electors. If approved by a majority of the 108 electors, the tax shall become effective on the first day of a 109 calendar quarter next following the sixty-fifth day following 110 . B. No. l_132_2808-1 Page 5 the date the board of county commissioners and tax commissioner 111 receive from the board of elections the certification of the 112 results of the election, except as provided in division (B) of 113 this section. 114 If the tax is to be levied for the purpose of providing 115 additional general revenues and for the purpose of supporting 116 criminal and administrative justice services, the resolution 117 shall state the rate or amount of the tax to be apportioned to 118 each such purpose. The rate or amount may be different for each 119 year the tax is to be levied, but the rates or amounts actually 120 apportioned each year shall not be different from that stated in 121 the resolution for that year. If the resolution is adopted as an 122 emergency measure necessary for the immediate preservation of 123 the public peace, health, or safety, it must receive an 124 affirmative vote of all of the members of the board of county 125 commissioners and shall state the reasons for such necessity. 126 The board shall deliver a certified copy of the resolution to 127 the tax commissioner, not later than the sixty-fifth day prior 128 to the date on which the tax is to become effective, which shall 129 be the first day of the calendar quarter. 130 Prior to the adoption of any resolution under this 131 section, the board of county commissioners shall conduct two 132 public hearings on the resolution, the second hearing to be not 133 less than three nor more than ten days after the first. Notice 134 of the date, time, and place of the hearings shall be given by 135 publication in a newspaper of general circulation in the county, 136 or as provided in section 7.16 of the Revised Code, once a week 137 on the same day of the week for two consecutive weeks, the 138 second publication being not less than ten nor more than thirty 139 days prior to the first hearing. 140 . B. No. l_132_2808-1 Except as provided in division (B)(3) of this section, the Page 6 141 resolution shall be subject to a referendum as provided in 142 sections 305.31 to 305.41 of the Revised Code. 143 If a petition for a referendum is filed, the county 144 auditor with whom the petition was filed shall, within five 145 days, notify the board of county commissioners and the tax 146 commissioner of the filing of the petition by certified mail. If 147 the board of elections with which the petition was filed 148 declares the petition invalid, the board of elections, within 149 five days, shall notify the board of county commissioners and 150 the tax commissioner of that declaration by certified mail. If 151 the petition is declared to be invalid, the effective date of 152 the tax or increased rate of tax levied by this section shall be 153 the first day of a calendar quarter following the expiration of 154 sixty-five days from the date the commissioner receives notice 155 from the board of elections that the petition is invalid. 156 (B)(1) A resolution that is not adopted as an emergency 157 measure may direct the board of elections to submit the question 158 of levying the tax or increasing the rate of tax to the electors 159 of the county at a special election held on the date specified 160 by the board of county commissioners in the resolution, provided 161 that the election occurs not less than ninety days after a 162 certified copy of such resolution is transmitted to the board of 163 elections and the election is not held in February or August of 164 any year. Upon transmission of the resolution to the board of 165 elections, the board of county commissioners shall notify the 166 tax commissioner in writing of the levy question to be submitted 167 to the electors. No resolution adopted under this division shall 168 go into effect unless approved by a majority of those voting 169 upon it, and, except as provided in division (B)(3) of this 170 section, shall become effective on the first day of a calendar 171 . B. No. l_132_2808-1 Page 7 quarter following the expiration of sixty-five days from the 172 date the tax commissioner receives notice from the board of 173 elections of the affirmative vote. 174 (2) A resolution that is adopted as an emergency measure 175 shall go into effect as provided in division (A) of this 176 section, but may direct the board of elections to submit the 177 question of repealing the tax or increase in the rate of the tax 178 to the electors of the county at the next general election in 179 the county occurring not less than ninety days after a certified 180 copy of the resolution is transmitted to the board of elections. 181 Upon transmission of the resolution to the board of elections, 182 the board of county commissioners shall notify the tax 183 commissioner in writing of the levy question to be submitted to 184 the electors. The ballot question shall be the same as that 185 prescribed in section 5739.022 of the Revised Code. The board of 186 elections shall notify the board of county commissioners and the 187 tax commissioner of the result of the election immediately after 188 the result has been declared. If a majority of the qualified 189 electors voting on the question of repealing the tax or increase 190 in the rate of the tax vote for repeal of the tax or repeal of 191 the increase, the board of county commissioners, on the first 192 day of a calendar quarter following the expiration of sixty-five 193 days after the date the board and tax commissioner receive 194 notice of the result of the election, shall, in the case of a 195 repeal of the tax, cease to levy the tax, or, in the case of a 196 repeal of an increase in the rate of the tax, cease to levy the 197 increased rate and levy the tax at the rate at which it was 198 imposed immediately prior to the increase in rate. 199 (3) If a vendor makes a sale in this state by printed 200 catalog and the consumer computed the tax on the sale based on 201 local rates published in the catalog, any tax levied or repealed 202 . B. No. l_132_2808-1 Page 8 or rate changed under this section shall not apply to such a 203 sale until the first day of a calendar quarter following the 204 expiration of one hundred twenty days from the date of notice by 205 the tax commissioner pursuant to division (H) (G) of this 206 section. 207 (C) If a resolution is rejected at a referendum or if a 208 resolution adopted after January 1, 1982, as an emergency 209 measure is repealed by the electors pursuant to division (B)(2) 210 of this section or section 5739.022 of the Revised Code, then 211 for one year after the date of the election at which the 212 resolution was rejected or repealed the board of county 213 commissioners may not adopt any resolution authorized by this 214 section as an emergency measure. 215 (D) The board of county commissioners, at any time while a 216 tax levied under this section is in effect, may by resolution 217 reduce the rate at which the tax is levied to a lower rate 218 authorized by this section. Any reduction in the rate at which 219 the tax is levied shall be made effective on the first day of a 220 calendar quarter next following the sixty-fifth day after a 221 certified copy of the resolution is delivered to the tax 222 commissioner. 223 (E) (D) The tax on every retail sale subject to a tax 224 levied pursuant to this section shall be in addition to the tax 225 levied by section 5739.02 of the Revised Code and any tax levied 226 pursuant to section 5739.023 or 5739.026 of the Revised Code. 227 A county that levies a tax pursuant to this section shall 228 levy a tax at the same rate pursuant to section 5741.021 of the 229 Revised Code. 230 The additional tax levied by the county shall be collected 231 . B. No. l_132_2808-1 Page 9 pursuant to section 5739.025 of the Revised Code. If the 232 additional tax or some portion thereof is levied for the purpose 233 of criminal and administrative justice services, the revenue 234 from the tax, or the amount or rate apportioned to that purpose, 235 shall be credited to a special fund created in the county 236 treasury for receipt of that revenue. 237 Any tax levied pursuant to this section is subject to the 238 exemptions provided in section 5739.02 of the Revised Code and 239 in addition shall not be applicable to sales not within the 240 taxing power of a county under the Constitution of the United 241 States or the Ohio Constitution. 242 (F) (E) For purposes of this section, a copy of a 243 resolution is "certified" when it contains a written statement 244 attesting that the copy is a true and exact reproduction of the 245 original resolution. 246 (G) (F) If a board of commissioners intends to adopt a 247 resolution to levy a tax in whole or in part for the purpose of 248 criminal and administrative justice services, the board shall 249 prepare and make available at the first public hearing at which 250 the resolution is considered a statement containing the 251 following information: 252 (1) For each of the two preceding fiscal years, the amount 253 of expenditures made by the county from the county general fund 254 for the purpose of criminal and administrative justice services; 255 (2) For the fiscal year in which the resolution is 256 adopted, the board's estimate of the amount of expenditures to 257 be made by the county from the county general fund for the 258 purpose of criminal and administrative justice services; 259 (3) For each of the two fiscal years after the fiscal year 260 . B. No. l_132_2808-1 Page 10 in which the resolution is adopted, the board's preliminary plan 261 for expenditures to be made from the county general fund for the 262 purpose of criminal and administrative justice services, both 263 under the assumption that the tax will be imposed for that 264 purpose and under the assumption that the tax would not be 265 imposed for that purpose, and for expenditures to be made from 266 the special fund created under division (E) (D) of this section 267 under the assumption that the tax will be imposed for that 268 purpose. 269 The board shall prepare the statement and the preliminary 270 plan using the best information available to the board at the 271 time the statement is prepared. Neither the statement nor the 272 preliminary plan shall be used as a basis to challenge the 273 validity of the tax in any court of competent jurisdiction, nor 274 shall the statement or preliminary plan limit the authority of 275 the board to appropriate, pursuant to section 5705.38 of the 276 Revised Code, an amount different from that specified in the 277 preliminary plan. 278 (H) (G) Upon receipt from a board of county commissioners 279 of a certified copy of a resolution required by division (A) or 280 (D) of this section, or from the board of elections of a notice 281 of the results of an election required by division (A) or (B)(1) 282 or (2) of this section, the tax commissioner shall provide 283 notice of a tax rate change in a manner that is reasonably 284 accessible to all affected vendors. The commissioner shall 285 provide this notice at least sixty days prior to the effective 286 date of the rate change. The commissioner, by rule, may 287 establish the method by which notice will be provided. 288 (I) (H) As used in this section, "criminal and administrative justice services" means the exercise by the 289 290 . B. No. l_132_2808-1 Page 11 county sheriff of all powers and duties vested in that office by 291 law; the exercise by the county prosecuting attorney of all 292 powers and duties vested in that office by law; the exercise by 293 any court in the county of all powers and duties vested in that 294 court; the exercise by the clerk of the court of common pleas, 295 any clerk of a municipal court having jurisdiction throughout 296 the county, or the clerk of any county court of all powers and 297 duties vested in the clerk by law except, in the case of the 298 clerk of the court of common pleas, the titling of motor 299 vehicles or watercraft pursuant to Chapter 1548. or 4505. of the 300 Revised Code; the exercise by the county coroner of all powers 301 and duties vested in that office by law; making payments to any 302 other public agency or a private, nonprofit agency, the purposes 303 of which in the county include the diversion, adjudication, 304 detention, or rehabilitation of criminals or juvenile offenders; 305 the operation and maintenance of any detention facility, as 306 defined in section 2921.01 of the Revised Code; and the 307 construction, acquisition, equipping, or repair of such a 308 detention facility, including the payment of any debt charges 309 incurred in the issuance of securities pursuant to Chapter 133. 310 of the Revised Code for the purpose of constructing, acquiring, 311 equipping, or repairing such a facility. 312 Sec. 5739.022. (A) The question of the repeal of either a 313 county permissive tax or an increase in the rate of a county 314 permissive tax that either of which was adopted as an emergency 315 measure pursuant to section 5739.021 or 5739.026 of the Revised 316 Code before the effective date of the amendment of those 317 sections by ...B... of the 132nd general assembly may be 318 initiated by filing with the board of elections of the county 319 not less than ninety days before the general election in any 320 year a petition requesting that an election be held on the 321 . B. No. l_132_2808-1 Page 12 question. The question of repealing an increase in the rate of 322 the county permissive tax shall be submitted to the electors as 323 a separate question from the repeal of the tax in effect prior 324 to the increase in the rate. Any petition filed under this 325 section shall be signed by qualified electors residing in the 326 county equal in number to ten per cent of those voting for 327 governor at the most recent gubernatorial election. 328 After determination by it that the petition is valid, the 329 board of elections shall submit the question to the electors of 330 the county at the next general election. The election shall be 331 conducted, canvassed, and certified in the same manner as 332 regular elections for county offices in the county. The board of 333 elections shall notify the tax commissioner, in writing, of the 334 election upon determining that the petition is valid. Notice of 335 the election shall also be published in a newspaper of general 336 circulation in the district once a week for two consecutive 337 weeks, or as provided in section 7.16 of the Revised Code, prior 338 to the election. If the board of elections operates and 339 maintains a web site, the board of elections shall post notice 340 of the election on its web site for thirty days prior to the 341 election. The notice shall state the purpose, time, and place of 342 the election. The form of the ballot cast at the election shall 343 be prescribed by the secretary of state; however, the ballot 344 question shall read, "shall the tax (or, increase in the rate of 345 the tax) be retained? 346 347 Yes 348 No 349 " The question covered by the petition shall be submitted as a 350 351 . B. No. l_132_2808-1 Page 13 separate proposition, but it may be printed on the same ballot 352 with any other proposition submitted at the same election other 353 than the election of officers. 354 (B) If a majority of the qualified electors voting on the 355 question of repeal of either a county permissive tax or an 356 increase in the rate of a county permissive tax approve the 357 repeal, the board of elections shall notify the board of county 358 commissioners and the tax commissioner of the result of the 359 election immediately after the result has been declared. The 360 board of county commissioners shall, on the first day of the 361 calendar quarter following the expiration of sixty-five days 362 after the date the board and the tax commissioner receive the 363 notice, in the case of a repeal of a county permissive tax, 364 cease to levy the tax, or, in the case of a repeal of an 365 increase in the rate of a county permissive tax, levy the tax at 366 the rate at which it was imposed immediately prior to the 367 increase in rate and cease to levy the increased rate. 368 (C) Upon receipt from a board of elections of a notice of 369 the results of an election required by division (B) of this 370 section, the tax commissioner shall provide notice of a tax 371 repeal or rate change in a manner that is reasonably accessible 372 to all affected vendors. The commissioner shall provide this 373 notice at least sixty days prior to the effective date of the 374 rate change. The commissioner, by rule, may establish the method 375 by which notice will be provided. 376 (D) If a vendor that is registered with the central 377 electronic registration system provided for in section 5740.05 378 of the Revised Code makes a sale in this state by printed 379 catalog and the consumer computed the tax on the sale based on 380 local rates published in the catalog, any tax repealed or rate 381 . B. No. l_132_2808-1 Page 14 changed under this section shall not apply to such a sale until 382 the first day of a calendar quarter following the expiration of 383 one hundred twenty days from the date of notice by the tax 384 commissioner pursuant to division (C) of this section. 385 Sec. 5739.026. (A) A board of county commissioners may 386 levy a tax on every retail sale in the county, except sales of 387 watercraft and outboard motors required to be titled pursuant to 388 Chapter 1548. of the Revised Code and sales of motor vehicles, 389 at a rate of not more than one-half of one per cent and may 390 increase the rate of an existing tax to not more than one-half 391 of one per cent to pay the expenses of administering the tax 392 and, except as provided in division (A)(6) of this section, for 393 any one or more of the following purposes provided that the 394 aggregate levy for all such purposes does not exceed one-half of 395 one per cent: 396 (1) To provide additional revenues for the payment of 397 bonds or notes issued in anticipation of bonds issued by a 398 convention facilities authority established by the board of 399 county commissioners under Chapter 351. of the Revised Code and 400 to provide additional operating revenues for the convention 401 facilities authority; 402 (2) To provide additional revenues for a transit authority operating in the county; (3) To provide additional revenue for the county's general fund; 403 404 405 406 (4) To provide additional revenue for permanent 407 improvements to be distributed by the community improvements 408 board in accordance with section 307.283 and to pay principal, 409 interest, and premium on bonds issued under section 307.284 of 410 . B. No. l_132_2808-1 the Revised Code; (5) To provide additional revenue for the acquisition, Page 15 411 412 construction, equipping, or repair of any specific permanent 413 improvement or any class or group of permanent improvements, 414 which improvement or class or group of improvements shall be 415 enumerated in the resolution required by division (D) of this 416 section, and to pay principal, interest, premium, and other 417 costs associated with the issuance of bonds or notes in 418 anticipation of bonds issued pursuant to Chapter 133. of the 419 Revised Code for the acquisition, construction, equipping, or 420 repair of the specific permanent improvement or class or group 421 of permanent improvements; 422 (6) To provide revenue for the implementation and 423 operation of a 9-1-1 system in the county. If the tax is levied 424 or the rate increased exclusively for such purpose, the tax 425 shall not be levied or the rate increased for more than five 426 years. At the end of the last year the tax is levied or the rate 427 increased, any balance remaining in the special fund established 428 for such purpose shall remain in that fund and be used 429 exclusively for such purpose until the fund is completely 430 expended, and, notwithstanding section 5705.16 of the Revised 431 Code, the board of county commissioners shall not petition for 432 the transfer of money from such special fund, and the tax 433 commissioner shall not approve such a petition. 434 If the tax is levied or the rate increased for such 435 purpose for more than five years, the board of county 436 commissioners also shall levy the tax or increase the rate of 437 the tax for one or more of the purposes described in divisions 438 (A)(1) to (5) of this section and shall prescribe the method for 439 allocating the revenues from the tax each year in the manner 440 . B. No. l_132_2808-1 required by division (C) of this section. (7) To provide additional revenue for the operation or Page 16 441 442 maintenance of a detention facility, as that term is defined 443 under division (F) of section 2921.01 of the Revised Code; 444 (8) To provide revenue to finance the construction or 445 renovation of a sports facility, but only if the tax is levied 446 for that purpose in the manner prescribed by section 5739.028 of 447 the Revised Code. 448 As used in division (A)(8) of this section: 449 (a) "Sports facility" means a facility intended to house 450 major league professional athletic teams. (b) "Constructing" or "construction" includes providing fixtures, furnishings, and equipment. (9) To provide additional revenue for the acquisition of 451 452 453 454 agricultural easements, as defined in section 5301.67 of the 455 Revised Code; to pay principal, interest, and premium on bonds 456 issued under section 133.60 of the Revised Code; and for the 457 supervision and enforcement of agricultural easements held by 458 the county; 459 (10) To provide revenue for the provision of ambulance, paramedic, or other emergency medical services; (11) To provide revenue for the operation of a lake 460 461 462 facilities authority and the remediation of an impacted 463 watershed by a lake facilities authority, as provided in Chapter 464 353. of the Revised Code; 465 (12) To provide additional revenue for a regional 466 transportation improvement project under section 5595.06 of the 467 Revised Code. 468 . B. No. l_132_2808-1 Pursuant to section 755.171 of the Revised Code, a board Page 17 469 of county commissioners may pledge and contribute revenue from a 470 tax levied for the purpose of division (A)(5) of this section to 471 the payment of debt charges on bonds issued under section 755.17 472 of the Revised Code. 473 The rate of tax shall be a multiple of one-fourth or one- 474 tenth of one per cent, unless a portion of the rate of an 475 existing tax levied under section 5739.023 of the Revised Code 476 has been reduced, and the rate of tax levied under this section 477 has been increased, pursuant to section 5739.028 of the Revised 478 Code, in which case the aggregate of the rates of tax levied 479 under this section and section 5739.023 of the Revised Code 480 shall be a multiple of one-fourth or one-tenth of one per cent. 481 The tax shall be levied and the rate increased pursuant to 482 a resolution adopted by a majority of the members of the board. 483 The board shall deliver a certified copy of the resolution to 484 the board of elections and to the tax commissioner, not later 485 than the sixty-fifth day prior to the date on which the tax is 486 to become effective, which shall be the first day of a calendar 487 quarter. 488 Prior to the adoption of any resolution to levy the tax or 489 to increase the rate of tax exclusively for the purpose set 490 forth in division (A)(3) of under this section, the board of 491 county commissioners shall conduct two public hearings on the 492 resolution, the second hearing to be no fewer than three nor 493 more than ten days after the first. Notice of the date, time, 494 and place of the hearings shall be given by publication in a 495 newspaper of general circulation in the county, or as provided 496 in section 7.16 of the Revised Code, once a week on the same day 497 of the week for two consecutive weeks. The second publication 498 . B. No. l_132_2808-1 Page 18 shall be no fewer than ten nor more than thirty days prior to 499 the first hearing. Except as provided in division (E) of this 500 section, the resolution shall be subject to a referendum as 501 provided in sections 305.31 to 305.41 of the Revised Code. If 502 the resolution is adopted as an emergency measure necessary for 503 the immediate preservation of the public peace, health, or 504 safety, it must receive an affirmative vote of all of the 505 members of the board of county commissioners and shall state the 506 reasons for the necessity. 507 If the tax is for more than one of the purposes set forth 508 in divisions (A)(1) to (7), (9), (10), and (12) of this section, 509 or is exclusively for one of the purposes set forth in division 510 (A)(1), (2), (4), (5), (6), (7), (9), (10), or (12) of this 511 section, the The board of elections shall submit the question of 512 levying the tax or increasing the rate of tax to the electors of 513 the county at the succeeding general election held in the county 514 in any year, or on the day of the succeeding primary election 515 held in the county in even-numbered years, occurring at least 516 ninety days after the board of county commissioners certifies a 517 copy of the resolution to the board of elections. The resolution 518 shall not go into effect unless it is approved by a majority of 519 the electors voting on the question of the tax. 520 (B) The board of county commissioners shall adopt a 521 resolution under section 351.02 of the Revised Code creating the 522 convention facilities authority, or under section 307.283 of the 523 Revised Code creating the community improvements board, before 524 adopting a resolution levying a tax for the purpose of a 525 convention facilities authority under division (A)(1) of this 526 section or for the purpose of a community improvements board 527 under division (A)(4) of this section. 528 . B. No. l_132_2808-1 Page 19 (C)(1) If the tax is to be used for more than one of the 529 purposes set forth in divisions (A)(1) to (7), (9), (10), and 530 (12) of this section, the board of county commissioners shall 531 establish the method that will be used to determine the amount 532 or proportion of the tax revenue received by the county during 533 each year that will be distributed for each of those purposes, 534 including, if applicable, provisions governing the reallocation 535 of a convention facilities authority's allocation if the 536 authority is dissolved while the tax is in effect. The 537 allocation method may provide that different proportions or 538 amounts of the tax shall be distributed among the purposes in 539 different years, but it shall clearly describe the method that 540 will be used for each year. Except as otherwise provided in 541 division (C)(2) of this section, the allocation method 542 established by the board is not subject to amendment during the 543 life of the tax. 544 (2) Subsequent to holding a public hearing on the proposed 545 amendment, the board of county commissioners may amend the 546 allocation method established under division (C)(1) of this 547 section for any year, if the amendment is approved by the 548 governing board of each entity whose allocation for the year 549 would be reduced by the proposed amendment. In the case of a tax 550 that is levied for a continuing period of time, the board may 551 not so amend the allocation method for any year before the sixth 552 year that the tax is in effect. 553 (a) If the additional revenues provided to the convention 554 facilities authority are pledged by the authority for the 555 payment of convention facilities authority revenue bonds for as 556 long as such bonds are outstanding, no reduction of the 557 authority's allocation of the tax shall be made for any year 558 except to the extent that the reduced authority allocation, when 559 . B. No. l_132_2808-1 Page 20 combined with the authority's other revenues pledged for that 560 purpose, is sufficient to meet the debt service requirements for 561 that year on such bonds. 562 (b) If the additional revenues provided to the county are 563 pledged by the county for the payment of bonds or notes 564 described in division (A)(4) or (5) of this section, for as long 565 as such bonds or notes are outstanding, no reduction of the 566 county's or the community improvements board's allocation of the 567 tax shall be made for any year, except to the extent that the 568 reduced county or community improvements board allocation is 569 sufficient to meet the debt service requirements for that year 570 on such bonds or notes. 571 (c) If the additional revenues provided to the transit 572 authority are pledged by the authority for the payment of 573 revenue bonds issued under section 306.37 of the Revised Code, 574 for as long as such bonds are outstanding, no reduction of the 575 authority's allocation of tax shall be made for any year, except 576 to the extent that the authority's reduced allocation, when 577 combined with the authority's other revenues pledged for that 578 purpose, is sufficient to meet the debt service requirements for 579 that year on such bonds. 580 (d) If the additional revenues provided to the county are 581 pledged by the county for the payment of bonds or notes issued 582 under section 133.60 of the Revised Code, for so long as the 583 bonds or notes are outstanding, no reduction of the county's 584 allocation of the tax shall be made for any year, except to the 585 extent that the reduced county allocation is sufficient to meet 586 the debt service requirements for that year on the bonds or 587 notes. 588 (D)(1) The resolution levying the tax or increasing the 589 . B. No. l_132_2808-1 Page 21 rate of tax shall state the rate of the tax or the rate of the 590 increase; the purpose or purposes for which it is to be levied; 591 the number of years for which it is to be levied or that it is 592 for a continuing period of time; the allocation method required 593 by division (C) of this section; and if required to be submitted 594 to the electors of the county under division (A) of this 595 section, the date of the election at which the proposal shall be 596 submitted to the electors of the county, which shall be not less 597 than ninety days after the certification of a copy of the 598 resolution to the board of elections and, if the tax is to be 599 levied exclusively for the purpose set forth in division (A)(3) 600 of this section, shall not occur in August of any year. Upon 601 certification of the resolution to the board of elections, the 602 board of county commissioners shall notify the tax commissioner 603 in writing of the levy question to be submitted to the electors. 604 If approved by a majority of the electors, the tax shall become 605 effective on the first day of a calendar quarter next following 606 the sixty-fifth day following the date the board of county 607 commissioners and tax commissioner receive from the board of 608 elections the certification of the results of the election, 609 except as provided in division (E) of this section. 610 (2)(a) A resolution specifying that the tax is to be used 611 exclusively for the purpose set forth in division (A)(3) of this 612 section that is not adopted as an emergency measure may direct 613 the board of elections to submit the question of levying the tax 614 or increasing the rate of the tax to the electors of the county 615 at a special election held on the date specified by the board of 616 county commissioners in the resolution, provided that the 617 election occurs not less than ninety days after the resolution 618 is certified to the board of elections and the election is not 619 held in August of any year. Upon certification of the resolution 620 . B. No. l_132_2808-1 Page 22 to the board of elections, the board of county commissioners 621 shall notify the tax commissioner in writing of the levy 622 question to be submitted to the electors. No resolution adopted 623 under division (D)(2)(a) of this section shall go into effect 624 unless approved by a majority of those voting upon it and, 625 except as provided in division (E) of this section, not until 626 the first day of a calendar quarter following the expiration of 627 sixty-five days from the date the tax commissioner receives 628 notice from the board of elections of the affirmative vote. 629 (b) A resolution specifying that the tax is to be used 630 exclusively for the purpose set forth in division (A)(3) of this 631 section that is adopted as an emergency measure shall become 632 effective as provided in division (A) of this section, but may 633 direct the board of elections to submit the question of 634 repealing the tax or increase in the rate of the tax to the 635 electors of the county at the next general election in the 636 county occurring not less than ninety days after the resolution 637 is certified to the board of elections. Upon certification of 638 the resolution to the board of elections, the board of county 639 commissioners shall notify the tax commissioner in writing of 640 the levy question to be submitted to the electors. The ballot 641 question shall be the same as that prescribed in section 642 5739.022 of the Revised Code. The board of elections shall 643 notify the board of county commissioners and the tax 644 commissioner of the result of the election immediately after the 645 result has been declared. If a majority of the qualified 646 electors voting on the question of repealing the tax or increase 647 in the rate of the tax vote for repeal of the tax or repeal of 648 the increase, the board of county commissioners, on the first 649 day of a calendar quarter following the expiration of sixty-five 650 days after the date the board and tax commissioner received 651 . B. No. l_132_2808-1 Page 23 notice of the result of the election, shall, in the case of a 652 repeal of the tax, cease to levy the tax, or, in the case of a 653 repeal of an increase in the rate of the tax, cease to levy the 654 increased rate and levy the tax at the rate at which it was 655 imposed immediately prior to the increase in rate. 656 (c) A board of county commissioners, by resolution, may 657 reduce the rate of a tax levied exclusively for the purpose set 658 forth in division (A)(3) of this section to a lower rate 659 authorized by this section. Any such reduction shall be made 660 effective on the first day of the calendar quarter next 661 following the sixty-fifth day after the tax commissioner 662 receives a certified copy of the resolution from the board. 663 (E) If a vendor makes a sale in this state by printed 664 catalog and the consumer computed the tax on the sale based on 665 local rates published in the catalog, any tax levied or repealed 666 or rate changed under this section shall not apply to such a 667 sale until the first day of a calendar quarter following the 668 expiration of one hundred twenty days from the date of notice by 669 the tax commissioner pursuant to division (G) of this section. 670 (F) The tax levied pursuant to this section shall be in 671 addition to the tax levied by section 5739.02 of the Revised 672 Code and any tax levied pursuant to section 5739.021 or 5739.023 673 of the Revised Code. 674 A county that levies a tax pursuant to this section shall 675 levy a tax at the same rate pursuant to section 5741.023 of the 676 Revised Code. 677 The additional tax levied by the county shall be collected pursuant to section 5739.025 of the Revised Code. Any tax levied pursuant to this section is subject to the 678 679 680 . B. No. l_132_2808-1 Page 24 exemptions provided in section 5739.02 of the Revised Code and 681 in addition shall not be applicable to sales not within the 682 taxing power of a county under the Constitution of the United 683 States or the Ohio Constitution. 684 (G) Upon receipt from a board of county commissioners of a 685 certified copy of a resolution required by division (A) of this 686 section, or from the board of elections a notice of the results 687 of an election required by division (D)(1), (2)(a), (b), or (c) 688 (A) of this section, the tax commissioner shall provide notice 689 of a tax rate change in a manner that is reasonably accessible 690 to all affected vendors. The commissioner shall provide this 691 notice at least sixty days prior to the effective date of the 692 rate change. The commissioner, by rule, may establish the method 693 by which notice will be provided. 694 Section 2. That existing sections 305.31, 5739.021, 5739.022, and 5739.026 of the Revised Code are hereby repealed. Section 3. The amendment by this act of sections 305.31, 695 696 697 5739.021, 5739.022, and 5739.026 of the Revised Code applies to 698 resolutions adopted by a board of county commissioners on or 699 after the effective date of this act. 700