Ohio legislation · 136th General Assembly
Ohio SB478: Prohibit levy of certain sales, use taxes without voter approval
Status: Introduced, October 13, 2026
To amend sections 5739.021 and 5739.026 of the Revised Code to prohibit the levy of sales and use taxes without voter approval by counties with a population of over one million.
What the bill says
To amend sections 5739.021 and 5739.026 of the Revised Code to prohibit the levy of sales and use taxes without voter approval by counties with a population of over one million.
From the introduced text, October 13, 2026:
To amend sections 5739.021 and 5739.026 of the Revised Code to prohibit the levy of sales and use taxes without voter approval by counties with a population of over one million. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: Section 1. That sections 5739.021 and 5739.026 of the Revised Code be amended to read as follows: Sec. 5739.021. (A) For the purpose of providing additional general revenues for the county, supporting criminal and administrative justice services in the county, funding a regional transportation improvement project under section 5595.06 of the Revised Code, or any combination of the foregoing, and to pay the expenses of administering such levy, any county may levy a tax at the rate of not more than one per cent upon every retail sale made in the county, except sales of watercraft and outboard motors required to be titled pursuant to Chapter 1548. of the Revised Code and sales of motor vehicles, and may increase the rate of an existing tax to not more than one per cent. The rate of any tax levied pursuant to this section shall be a multiple of one-twentieth of one per cent. The rate levied under this section in any county other than a county that adopted a charter under Article X, Section 3, Ohio Constitution, may …
Sponsors
- Thomas Patton (R, 24) · primary sponsor
Latest actions
- : Introduced
Subjects: Taxation, Elections, State and Local Government, Local Government
Common questions
- What is SB478?
- SB478 is a bill in the Ohio Legislature (136th General Assembly): Prohibit levy of certain sales, use taxes without voter approval.
- What does SB478 do?
- In its own words: To amend sections 5739.021 and 5739.026 of the Revised Code to prohibit the levy of sales and use taxes without voter approval by counties with a population of over one million.
- What is the status of SB478?
- Introduced as of October 13, 2026. Latest action: Introduced (October 13, 2026).
- Who sponsored SB478?
- Thomas Patton (R, 24).
- Where is the official record for SB478?
- On the Ohio Legislature website: https://www.legislature.ohio.gov/legislation/136/sb478
Source: official Ohio record. Tracked by Delilah, AI for legislation across all 50 states and Congress.