Ohio Code § 5743.323
Ohio Code § 5743.323. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5743.323.
(A) For the purposes of section 307.696 of the Revised Code and to pay the expenses of levying the tax or for such purposes and to provide revenues
to the county for permanent improvements, the board of county commissioners of a county
that levies a tax under division (A) of section 5743.024 of the Revised Code shall by resolution adopted by a majority of the board levy a tax at the same rate
on the use, consumption, or storage for consumption of cigarettes by consumers in
the county, provided that the tax shall not apply if the tax levied by division (A) of section 5743.024 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under division (A) of section 5743.024 of the Revised Code takes effect, and shall remain in effect as long as the tax levied under such division
remains effective. No tax shall be levied under division (A) of this section on or after September 23,
2008. This paragraph does not prevent the collection of any tax levied under this section
before that date so long as that tax remains effective. (B) For the purposes of section 307.696 of the Revised Code and to pay the expenses of levying the tax or for such purposes and to provide revenues
to the county for permanent improvements, the board of county commissioners of a county
that levies a tax under division (C) of section 5743.024 of the Revised Code shall by resolution adopted by a majority of the board levy a tax at the same rate
on the use, consumption, or storage for consumption of cigarettes by consumers in
the county, provided that the tax shall not apply if the tax levied by division (C) of section 5743.024 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under division (C) of section 5743.024 of the Revised Code takes effect, and shall remain in effect as long as the tax levied under such division
remains effective. (C) For the purposes set forth in division (D) of section 5743.024 of the Revised Code and to pay the expenses of levying the tax or for such purposes and to provide revenues
to the county for permanent improvements, the board of county commissioners of a county
that levies a tax under division (D) of section 5743.024 of the Revised Code shall adopt a resolution levying a tax at the same rate, on the use, consumption,
or storage for consumption of cigarettes by consumers in the county, provided that
the tax shall not apply if the tax levied by division (D) of section 5743.024 of the Revised Code has been paid. The tax levied by division (C) of this section shall take effect on the date that
a tax levied under division (D) of section 5743.024 of the Revised Code takes effect, and shall remain in effect as long as the tax levied under division (D) of section 5743.024 of the Revised Code remains effective. The tax levied under division (C) of this section shall be in addition to the tax
levied under section 5743.32 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5743.323
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Common questions
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