Ohio Rev. Code § 306.50: Report on local spending on airports.

On or before the thirty-first day of August of each year, all counties and all regional transit authorities shall provide a report to the director of transportation and the tax commissioner that specifies the total amount of local spending during the previous state fiscal year for capital costs, operating costs, and any costs for activities related to each of the following:

(A) Local airports;

(B) Local airport systems;

(C) Any other local facility that is directly and substantially related to the air transportation of passengers or property and is owned or operated by any person or entity that owns or operates an airport.