Ohio Rev. Code » Chapter 715
Ohio Revised Code

Ohio Rev. Code § 715.013 (2026)

Prohibiting levy of municipal taxes

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Effective:
March 20, 2026
Latest Legislation:
Senate Bill 56 - 136th General Assembly
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(A) Except as otherwise expressly authorized by the Revised Code, no municipal corporation shall levy a tax that is the same as or similar to a tax levied under Chapter 322., 3734., 3769., 3796., 4123., 4141., 4301., 4303., 4305., 4307., 4309., 5707., 5725., 5726., 5727., 5728., 5729., 5731., 5735., 5736., 5737., 5739., 5741., 5743., 5747., 5749., or 5751. of the Revised Code.

(B) No municipal corporation may impose any tax, fee, assessment, or other charge on auxiliary containers, on the sale, use, or consumption of such containers, or on the basis of receipts received from the sale of such containers. As used in this division, "auxiliary container" has the same meaning as in section 3767.32 of the Revised Code.

(C) This section does not prohibit a municipal corporation from levying an income tax or withholding tax in accordance with Chapter 718. of the Revised Code, or a tax on any of the following:

(1) Amounts received for admission to any place;

(2) The income of an electric company or combined company, as defined in section 5727.01 of the Revised Code;

(3) On and after January 1, 2004, the income of a telephone company, as defined in section 5727.01 of the Revised Code.

Last updated January 16, 2026 at 2:48 PM

Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 2019–2023 · leading case: Athens v. McClain (Slip Opinion), 2020-Ohio-5146, 168 N.E.3d 411.
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Athens v. McClain (Slip Opinion), 2020-Ohio-5146, 168 N.E.3d 411. · cites it 5× “Chapter 718 and levied the tax in accordance with those provisions, R.C. 715.013 and 718.04(A). B. Enactment of centralized administration {¶ 7} In 2017, the General Assembly enacted 2017 Am.”
City of Athens v. Testa, 2019-Ohio-277, 119 N.E.3d 469. · cites it 8× “This argument arises from the amendments to R.C. 715.013, which now reads: (A) Except as otherwise expressly authorized by the Revised Code, no municipal corporation shall levy a tax that is the same or similar to a tax levied under Chapter 322.”
Buckeye Inst. v. Kilgore, 2021-Ohio-4196, 181 N.E.3d 1272. “Chapter 718 and levied the tax in accordance with those provisions, R.C. 715.013 and 718.04(A)." Id. at ¶ 4-6.”
Put-in-Bay v. Mathys, 2019-Ohio-162. · cites it 2× “{¶ 14} Following Cincinnati Bell, the General Assembly enacted R.C. 715.013, which provides: (A) Except as otherwise expressly authorized by the Revised Code, no municipal corporation shall levy a tax that is the same as or similar to a tax levied under Chapter 322.”
Martens v. Price, 2023-Ohio-4359. “R.C. 715.013 and 718.04(A). {¶19} Regarding the specifics of Martens’ claims, the trial court accurately set forth the following in its analysis of Martens’ amended complaint: Despite the confusing way in which the Plaintiff’s complaint is drafted, a review reveals the following…”
Ohio Rev. Code § 715.013(A): 1 case
Athens v. McClain (Slip Opinion), 2020-Ohio-5146, 168 N.E.3d 411. “Chapter 718 and levied the tax in accordance with those provisions, R.C. 715.013 and 718.04(A). B. Enactment of centralized administration {¶ 7} In 2017, the General Assembly enacted 2017 Am.”
Ohio Rev. Code § 715.013(B): 2 cases
City of Athens v. Testa, 2019-Ohio-277, 119 N.E.3d 469. “This argument arises from the amendments to R.C. 715.013, which now reads: (A) Except as otherwise expressly authorized by the Revised Code, no municipal corporation shall levy a tax that is the same or similar to a tax levied under Chapter 322.”
Athens v. McClain (Slip Opinion), 2020-Ohio-5146, 168 N.E.3d 411. “Chapter 718 and levied the tax in accordance with those provisions, R.C. 715.013 and 718.04(A). B. Enactment of centralized administration {¶ 7} In 2017, the General Assembly enacted 2017 Am.”
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