Ohio Code § 4301.424

§ 4301.424.

(A) For the purpose of section 351.26 of the Revised Code and to pay any or all of the charge the board of elections makes against the county

to hold the election on the question of levying the tax, the board of county commissioners,

in the manner prescribed by division (A) of section 351.26 of the Revised Code , may levy a tax on each gallon of spirituous liquor;  on the sale of beer;  and on

the sale of wine and mixed beverages.  The tax on spirituous liquor shall be imposed on spirituous liquor sold to or purchased

by liquor permit holders for resale, and sold at retail by the division of liquor

control, in the county at a rate not greater than three dollars per gallon;  the tax

on beer, wine, and mixed beverages shall be imposed on all beer, wine, and mixed beverages

sold for resale at retail in the county, and on all beer, wine, and mixed beverages

sold at retail in the county by the manufacturer, bottler, importer, or other person

and upon which the tax has not been paid.  The rate of the tax on beer shall not exceed sixteen cents per gallon, and the rate

of the tax on wine and mixed beverages shall not exceed thirty-two cents per gallon.  Only one sale of the same article shall be used in computing, reporting, and paying

the amount of tax due.  The tax may be levied for any number of years not exceeding twenty. The tax shall be levied pursuant to a resolution of the board of county commissioners

adopted as prescribed by division (A) of section 351.26 of the Revised Code and approved by a majority of the electors in the county voting on the question of

levying the tax.  The resolution shall specify the rates of the tax, the number of years the tax will

be levied, and the purposes for which the tax is levied.  Such 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.  If approved by the electors, the tax takes effect on the first day of the month

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.  A copy of the resolution levying the tax shall be certified to the division of liquor

control and the tax commissioner at least sixty days prior to the date on which the

tax is to become effective. (B) A resolution under this section may be joined on the ballot as a single question

with a resolution adopted under section 5743.026 of the Revised Code to levy a tax for the same purposes, and for the purpose of paying the expenses of

administering that tax. (C) The form of the ballot in an election held on the question of levying a tax proposed

pursuant to this section shall be as prescribed by section 351.26 of the Revised Code . (D) No tax shall be levied under this section on or after September 23, 2008.  This division does not prevent the collection of any tax levied under this section

before that date so long as that tax remains effective.