OH SB93

Requires voter approval for any increase in the rate of a county sales tax under sections 5739.021 and 5739.026 of the Revised Code, removing the ability to adopt such increases as emergency measures without electoral approval.

Amends referendum procedures in section 305.31 to include county sales tax rate increases as subject to petition-based referendums, requiring signatures from 10% of electors who voted in the most recent gubernatorial election.

Modifies section 5739.022 to allow voters to petition for elections to repeal or reduce the rate of county permissive sales taxes adopted as emergency measures prior to this bill's effective date.

Establishes that county commissioners may only adopt sales tax rate increases up to specified limits (1% for section 5739.021, 0.5% for section 5739.026) through resolutions approved by voters at general or special elections held at least 90 days after certification.

Applies requirements only to resolutions adopted on or after the bill's effective date, with transition provisions for previously adopted emergency measures.