(A) Except as otherwise expressly authorized by the Revised Code, no municipal corporation shall levy a tax that is the same as or similar to a tax levied under Chapter 322., 3734., 3769., 4123., 4141., 4301., 4303., 4305., 4307., 4309., 5707., 5725., 5726., 5727., 5728., 5729., 5731., 5735., 5736., 5737., 5739., 5741., 5743., 5749., or 5751. of the Revised Code.
(B) This section does not prohibit a municipal corporation from levying a tax on any of the following:
(1) Amounts received for admission to any place;
(2) The income of an electric company or combined company, as defined in section 5727.01 of the Revised Code;
(3) On and after January 1, 2004, the income of a telephone company, as defined in section 5727.01 of the Revised Code.
Amended by 130th General Assembly File No. 25, HB 59, §101.01, eff. 9/29/2013.
Amended by 129th General AssemblyFile No.186, HB 510, §1, eff. 3/27/2013.
Effective Date: 09-26-2003
Note: This section is set out twice. See also § 715.013 , as amended by 130th General Assembly File No. TBD, HB 5, §1, eff. 3/23/2015, op. 1/1/2016.
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