The bill amends section 5739.09 of the Revised Code to repeal the authorization for a special county lodging tax, which previously allowed county commissioners to impose an excise tax on lodging transactions for transient guests, capped at three percent. This repeal eliminates the ability for counties to levy this tax, while also outlining regulations for existing tax revenues, including allocations to convention and visitors' bureaus and public safety services in resort areas. Additionally, the bill introduces a provision that prohibits counties with populations of seven hundred thousand or less from levying an increased tax rate on lodging transactions after the effective date of the amendment, aiming to limit higher lodging taxes in smaller counties.

The bill further allows counties with populations of one million or more to extend their lodging tax levy for up to forty years and increase the tax rate on hotel transactions to a maximum of five percent, with excess revenue allocated to the county general fund for various purposes, including convention center operations. It also permits counties with populations between one hundred three thousand and one hundred seven thousand to levy a tax not exceeding three percent for soldiers' memorials, and establishes a framework for agricultural societies to levy lodging taxes for fair site improvements. The bill mandates that all lodging tax proceeds in tourism development districts be used exclusively for tourism development, requiring local convention and visitors' bureau approval for any use of these funds.

Statutes affected:
As Introduced: 5739.09