OH HB720

Requires voter approval through referendum or election for any increase in county sales tax rates under sections 5739.021 and 5739.026 of the Revised Code.

Modifies the referendum petition process to apply to tax rate increases, requiring petitions signed by 10% of electors who voted for governor at the most recent election.

Tax rate increases must be submitted to county electors at a general or primary election occurring at least 90 days after county commissioners certify the resolution to the board of elections.

Requires county commissioners to conduct two public hearings on any proposed tax rate increase resolution, with notice published in newspapers at least 10-30 days before the first hearing.

Applies only to resolutions adopted on or after the bill's effective date and does not affect previously adopted tax resolutions.