Ohio Rev. Code Ann. § 715.013 – Prohibiting levy of municipal taxes | Midpage
§ 715.013
Ohio Rev. Code Ann. § 715.013
Prohibiting levy of municipal taxes
Effective Sep 29, 2013House Bill 59 - 130th General Assembly
Viewing an earlier version · effective Sep 29, 2013View current
(A) Except as otherwise expressly authorized by the Revised Code, no municipal corporation shall levy a tax that is the same as or similar to a tax levied under Chapter 322., 3734., 3769., 4123., 4141., 4301., 4303., 4305., 4307., 4309., 5707., 5725., 5726., 5727., 5728., 5729., 5731., 5735., 5736., 5737., 5739., 5741., 5743., 5749., or 5751. of the Revised Code.
(B) This section does not prohibit a municipal corporation from levying a tax on any of the following:
(1) Amounts received for admission to any place;
(2) The income of an electric company or combined company, as defined in section 5727.01 of the Revised Code;
(3) On and after January 1, 2004, the income of a telephone company, as defined in section 5727.01 of the Revised Code.