{"data":{"id":"us-oh/ohio-rev.-code-5739.34","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5739.34","heading":"No preememption.","body":"The levy of any excise, income, or property tax by the state or any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional sales tax pursuant to section 5739.021, 5739.023, or 5739.026 of the Revised Code. No tax levied by a board of county commissioners pursuant to section 5739.023 of the Revised Code shall become effective at any time while a tax levied by the board of trustees of a regional transit authority pursuant to such section is in effect in any part of such county.","path":["Title 57 Taxation","Chapter 5739 Sales Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5739.34","current_through":"1986-02-20 (House Bill 583 - 116th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"81b156f5155ab0ff4e50c5b53f81676156871208d4f2d986573ac2d4f8a0ff34","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5739.33","next":"us-oh/ohio-rev.-code-5739.35"},"notice":"GroundRules: Original legal text. Not legal advice."}