The levy of any excise, income, or property tax by the state or any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional sales tax pursuant to section 5739.021, 5739.023, or 5739.026 of the Revised Code. No tax levied by a board of county commissioners pursuant to section 5739.023 of the Revised Code shall become effective at any time while a tax levied by the board of trustees of a regional transit authority pursuant to such section is in effect in any part of such county.
Effective Date: 02-20-1986
Section: Previous 5739.22-5739.23 5739.24 5739.25 5739.26 5739.27-5739.28 5739.29 5739.30 5739.31 5739.32 5739.33 5739.34 5739.35 5739.36 5739.99 NextLast modified: October 10, 2016