For the purposes of section 351.26 of the Revised Code and to pay the expenses of levying the tax, the board of county commissioners that levies a tax under section 5743.026 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 section 5743.026 of the Revised Code has been paid. The tax shall take effect on the date that a tax levied under section 5743.026 of the Revised Code takes effect, and shall remain in effect as long as the tax levied under such section remains effective.
Effective Date: 07-19-1995
Section: Previous 5743.20 5743.21 5743.31 5743.32 5743.321 5743.322 5743.323 5743.324 5743.33 5743.331 5743.34 5743.35 5743.41 5743.42 5743.43 NextLast modified: October 10, 2016