OH SB164

Revises animal cruelty laws by increasing penalties for companion animal cruelty offenses, including making violations of serious physical harm provisions a felony of the fifth degree.

Prohibits animal shelters from destroying domestic animals using gas chambers (carbon monoxide, carbon dioxide, or other nonanesthetic inhalants) unless the state veterinary medical licensing board declares a shortage of approved lethal injection substances.

Adds definitions and clarifies companion animal cruelty standards, including negligent deprivation of food, water, and shelter for animals in confinement.

Authorizes Cuyahoga County to convert its existing per-cigarette tax to a wholesale price-based tax and levy new wholesale taxes on vapor products at rates up to 9 percent to support regional arts and cultural districts.

Establishes tax administration provisions for vapor product distribution, including reporting requirements, penalties for non-compliance, and procedures for tax collection and enforcement.