The proposed bill, S.B. No. 2025-2026, seeks to enact a new section, 3780.221, of the Revised Code, which would authorize county commissioners to levy an excise tax on the retail sale of adult use marijuana. The revenue generated from this tax is intended to fund cultural, artistic, and entertainment opportunities within the county, as well as cover the expenses associated with administering the tax. The tax rate will be set as a multiple of one-quarter of one percent, with a maximum total rate of three percent when combined with other taxes levied under this section. The tax can be imposed for a period not exceeding ten years and requires approval from a majority of the county's electors.

The bill outlines the process for levying the tax, including the need for a resolution from the board of county commissioners that specifies the tax rate, duration, and intended purposes. An election to approve the tax can coincide with general or special elections, and if approved, the tax will take effect on the first day of the month specified in the resolution. Additionally, the bill details the collection and distribution of the tax revenue, ensuring that funds are allocated to a tax refund fund and a permissive tax distribution fund, among others. The tax will be administered similarly to existing taxes under the Revised Code.