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transient guests. Amended by 128th General AssemblyFile.9, HB 1, 101.01, eff. The board of elections shall certify the results of the election to the board of county commissioners and to the tax commissioner. Of the Revised Code and no tax required by this chapter or Chapter 5741. If a contractee fails to provide such certification upon the request of the contractor or vendor, the contractor or vendor shall comply with the provisions of this chapter and Chapter 5741.

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For the purpose of providing revenue with which to meet the needs of the state, for the use of the general revenue fund of the state, for the purpose of securing a thorough and efficient system of common schools throughout the state, for the purpose. If a refund is granted for payment of an illegal or erroneous assessment issued by the commissioner, the refund shall include interest computed at the rate per annum prescribed under section 5703.47 of the Revised Code. On the filing of an application for a refund, the commissioner shall determine the amount of refund to which the applicant is entitled. A resolution submitted to the electors under this division shall not go into effect unless it is approved by a majority of those voting upon. The increase in rate shall be for the purpose of paying expenses deemed necessary by the convention and visitors' bureau operating in the county to promote travel and tourism.


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