The bill amends section 5739.09 of the Revised Code to repeal the authorization of a special county lodging tax, which previously allowed county commissioners to levy an excise tax on lodging transactions for transient guests, capped at three percent. This repeal eliminates the ability to collect this tax and the associated provisions for allocating tax revenue to convention and visitors' bureaus and public safety services in resort areas. Additionally, the bill introduces new language specifying that counties with populations of seven hundred thousand or less may not levy the increased tax rate described in the bill after a certain date, aiming to clarify limitations on tax levies.

The bill also allows county commissioners in eligible counties to increase the excise tax on hotel lodging transactions by up to one percent, with revenue designated for sports facilities, travel promotion, and debt service on related securities. It outlines provisions for counties that do not currently levy an excise tax to impose one for similar purposes and establishes regulations for tax administration. Furthermore, it permits counties with populations of one million or more to extend existing lodging taxes and increase rates up to five percent, with excess revenue allocated to the county general fund or convention center costs. The bill emphasizes that all revenues from lodging taxes must be used for their designated purposes and mandates annual audits of tax collections and expenditures.

Statutes affected:
As Introduced: 5739.09