OH SB43

Amends Ohio Revised Code section 5739.09 to prohibit counties with a population of 700,000 or less from levying the increased lodging tax rate described in division (D)(2) on or after the first day of the first month following the bill's effective date

Division (D)(2) currently allows counties that levied a 3% lodging tax on June 30, 2002 to increase the rate by up to an additional 3.5% for convention facilities authority purposes

Requires affected county commissioners currently levying the increased rate to amend their tax resolution to comply with the new population restriction by the first day of the first month after the effective date

Revenue from such increased rates is typically pledged to convention facilities authorities for constructing, expanding, maintaining, operating, or promoting convention centers, including paying related bonds