{"data":{"id":"us-oh/ohio-rev.-code-5741.23","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5741.23","heading":"Right of county or transit authority to levy additional tax not preempted.","body":"The levy of any excise, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional use tax pursuant to section 5741.021, 5741.022, or 5741.023 of the Revised Code. No tax levied by a board of county commissioners pursuant to section 5741.022 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 5741 Use Tax; Storage Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5741.23","current_through":"1986-02-20 (House Bill 583 - 116th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"bfcfa34e7917a449aeae08d55778743cd84f215ab9648ebfa131e5090b99133d","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5741.22","next":"us-oh/ohio-rev.-code-5741.24"},"notice":"GroundRules: Original legal text. Not legal advice."}