Ohio Code § 503.58
Ohio Code § 503.58. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 503.58.
(A) The board of trustees of an eligible township that has designated a tourism development
district under section 503.56 of the Revised Code may enter into and enforce agreements with one or more owners of property located
within the district by which the owner or owners agree to pay a development charge
for the purpose of fostering and developing tourism within the district. The amount of the development charge shall equal one-half, one, one and one-half,
or two per cent of the gross receipts derived from making sales at or from the property,
whether wholesale or retail, but including sales of food only to the extent such sales
are subject to the tax levied under section 5739.02 of the Revised Code . (B) The imposition of a development charge under this section is subject to approval
of the board of county commissioners of the county in which the property is located. If the property owner agrees to the development charge and the board of county commissioners,
by resolution, approves the agreement, the development charge shall be treated in
the same manner as taxes for all purposes of the lien described in section 323.11 of the Revised Code , including, but not limited to, the priority and enforcement of the lien and the
collection of the development charge secured by the lien.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 503.58
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 503.58?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 503.58 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 503.58 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.