Ohio Code § 5741.031

§ 5741.031.

(A) The funds received by a county levying an additional use tax pursuant to section 5741.021 of the Revised Code shall be deposited in the county general fund to be expended for any purpose for

which general fund moneys of the county may be used, including the acquisition or

construction of permanent improvements or to make payments in accordance with section 333.06 or 333.07 of the Revised Code , or in the bond retirement fund for the payment of debt service charges on notes

or bonds of the county issued for the acquisition or construction of permanent improvements.  The amounts to be deposited in each of such funds shall be determined by the board

of county commissioners. (B) The moneys received by a county levying an additional use tax pursuant to section 5741.023 of the Revised Code shall be deposited in a separate fund, which shall be allocated, distributed, and

used in accordance with the resolution adopted under section 5739.026 of the Revised Code .  Moneys allocated for the purpose of division (A)(4) of section 5739.026 of the Revised Code shall be transferred to and disbursed from the community improvements fund in the

county treasury.  Notwithstanding section 135.351 of the Revised Code , if an allocation of moneys to a convention facilities authority or a transit authority

is required pursuant to division (C) of section 5739.026 of the Revised Code , the county shall pay and distribute each authority's share of any such moneys to

its fiscal officer within five business days of the date of their receipt by the county.  If the moneys allocated under such division are not so paid, the county shall pay

to such authority any interest that the county has received or will receive on such

moneys that accrues from the date the county received the moneys, together with the

principal amount of such moneys. (C) The funds received by a transit authority levying an additional use tax pursuant

to section 5741.022 of the Revised Code shall be deposited in such fund or funds of the transit authority as determined by

the legislative authority of the transit authority to be expended for any purpose

for which a county transit board or the board of county commissioners operating a

county transit system, in the case of a county, or the board of trustees of a regional

transit authority, in the case of a regional transit authority, may expend moneys

under their control, including the purchase, acquisition, construction, replacement,

improvement, extension, or enlargement of permanent improvements or in the bond retirement

fund for the payment of debt service charges on notes or bonds of the transit authority.