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. The new legal language specifies that counties with a population of seven hundred thousand or less cannot impose the increased tax rate described in the bill after the first day of the first month following the amendment's effective date. This aims to limit higher lodging taxes in smaller counties, impacting their local revenue generation strategies related to tourism and hospitality.

Additionally, the bill allows certain counties to increase the excise tax on hotel lodging transactions by up to one percent, provided they meet specific criteria, such as population thresholds and the presence of an amusement park with significant attendance. The generated revenue is earmarked for constructing and maintaining sports facilities, promoting travel and tourism, and covering related debt service. The bill also introduces provisions for counties that do not currently levy an excise tax, allowing them to impose a tax of up to three percent for various improvements. Furthermore, it establishes guidelines for counties with populations between 300,000 and 350,000 and those between 800,000 and 1,000,000 to levy excise taxes for tourism-related purposes, while mandating that all proceeds from lodging taxes within tourism development districts be used exclusively for tourism development.

Statutes affected:
As Introduced: 5739.09