Ohio Code 4301.102 – Administration, collection, and enforcement of county sports facility liquor tax
(A) The superintendent of liquor control shall collect the tax levied under section 307.697 or 4301.424 of the Revised Code on sales of spirituous liquor sold to liquor permit holders for resale, and sold at retail by the division of liquor control, in the county in which the tax is levied, and shall deposit the tax into the state treasury to the credit of the liquor control fund created by section 4301.12 of the Revised Code. The superintendent shall provide for payment of the full amount of the tax collected to the county in which the tax is levied as follows:
Terms Used In Ohio Code 4301.102
- At retail: means for use or consumption by the purchaser and not for resale. See Ohio Code 4301.01
- liquor: include all liquids and compounds, other than beer, containing one-half of one per cent or more of alcohol by volume which are fit to use for beverage purposes, from whatever source and by whatever process produced, by whatever name called, and whether they are medicated, proprietary, or patented. See Ohio Code 4301.01
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- Spirituous liquor: includes all intoxicating liquors containing more than twenty-one per cent of alcohol by volume. See Ohio Code 4301.01
- state: means the state of Ohio. See Ohio Code 1.59
(1) For each county in which a tax is levied under section 307.697 or 4301.424 of the Revised Code, the superintendent of liquor control shall, on or before the sixteenth day of each month:
(a) From the best information available to the superintendent, determine and certify to the director of budget and management and to the tax commissioner the full amount of the tax levied in the county and collected during the first fifteen days of the preceding month;
(b) On or before the last working day of each month, from the best information available to the superintendent, determine and certify to the director of budget and management and to the tax commissioner the full amount of the tax levied in the county and collected during the remainder of the preceding month.
(2) Upon receipt of such certification, the director of budget and management shall transfer from the liquor control fund to the permissive tax distribution fund created by division (B)(1) of section 4301.423 of the Revised Code the full amount certified to the director under division (A)(1) of this section.
(3) Within five working days after receiving the certification provided for in division (A)(1) of this section, the tax commissioner shall provide for payment to the county treasurer of each county that imposes a tax under section 307.697 or 4301.424 of the Revised Code the full amount certified to be paid to the county.
(B) The superintendent of liquor control may adopt any rules necessary for the administration, collection, and enforcement of taxes levied under section 307.697 or 4301.424 of the Revised Code.
(C) Notwithstanding any other provision of law to the contrary, no permit holder shall purchase liquor from the division of liquor control at wholesale from a store that is located outside of a county in which a tax is levied under section 307.697 or 4301.424 of the Revised Code if the liquor is to be resold in the county in which the tax is levied.
The Legislative Service Commission presents the text of this section as a composite of the section as amended by multiple acts of the General Assembly. This presentation recognizes the principle stated in R.C. 1.52(B) that amendments are to be harmonized if reasonably capable of simultaneous operation.