OH SB226

Establishes permanent annual three-day sales tax "holiday" on the first Friday of August and following Saturday and Sunday each year, starting in 2018, exempting clothing (up to $75), school supplies (up to $20), and school instructional materials (up to $20) from sales and use tax.

Authorizes county school financing districts to levy property taxes for school safety, security, and mental health services, including training and employment of safety personnel, mental health personnel, social workers, and counselors.

Allows county school financing districts to submit levies to voters for a continuing period of time (rather than limited terms) when the levy is solely for school safety, security, mental health services, or specified educational programs.

Requires the tax commissioner to provide notice to vendors by May 1st each year explaining the three-day sales tax exemption period.

Declares the act an emergency measure to allow educational service centers to submit school safety and security levies to voters as soon as possible.