Ohio Code § 5743.321
Ohio Code § 5743.321. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5743.321.
For the same purposes for which it levies a tax under section 5743.021 of the Revised Code , the board of county commissioners of a county that has within its territorial boundaries
a qualifying regional arts and cultural district and that levies a tax under that
section, by resolution adopted by a majority of the board, shall levy a tax at the
same rate on the use, consumption, or storage for consumption of cigarettes by consumers
in the county in which that tax is levied, provided that the tax shall not apply if
the tax levied by section 5743.021 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under that section takes
effect, and shall remain in effect as long as the tax levied under that section remains
effective.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5743.321
- 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 § 5743.321?
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 § 5743.321 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 § 5743.321 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Statutes are amended, repealed, and renumbered every session.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.