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Section 727.01

Generally
Pursuant to ORC Sections 5739.021 and 5739.026 and for the purpose of providing for additional revenues for the County’s general fund and paying the expenses of administering such levy, the rate of the tax, in addition to the tax imposed by ORC Section 5739.02, upon every retail sale, except sales of watercraft and outboard motors required to be titled pursuant to Chapter 1548 of the Revised Code and sales of motor vehicles, made in the County, is levied at the aggregate rate of one and one-fourth percent as follows:

A. The aggregate one percent sales tax enacted on and prior to July 6, 1987 pursuant to ORC 5739.021 is levied for a continuing period of time.

B. The one-fourth percent sales tax enacted on July 26, 2007 pursuant to ORC 5739.026 shall be levied for a period of sixty (60) years commencing on October 1, 2007.

(Ordinance No. O2023-0012, Enacted 12/14/2023, Effective 1/13/2024)

Section 727.02 Use Tax on Motor Vehicles and Other Tangible Personal Property

Pursuant to ORC Sections 5741.021 and 5741.023, as same may be amended from time-to-time, and for the purpose of providing additional revenues for the County’s general fund and paying the expenses of administering such levy, the rate of the use tax, in addition to the use tax imposed by ORC Section 5741.02, as same may be amended from time-to-time, is levied at the rate of one and one-fourth percent as follows:

A. The aggregate one percent use tax enacted in and prior to 1987 pursuant to ORC Section 5741.0213 is levied for a continuing period of time.

B. The one-fourth percent use tax enacted on July 26, 2007 pursuant to ORC Section 5741.023 shall be levied for a period of sixty (60) years commencing October 1, 2007.

(Ordinance No. O2023-0013, Enacted 12/14/2023, Effective 1/13/2024)