Ohio Rev. Code § 3796.31
Current with legislation from 2024 received as of May 9, 2024.
Except as otherwise authorized in the Revised Code, no political subdivision shall levy any tax or fee on cultivators, processors, or dispensaries that is based on those businesses' gross receipts or that is the same as or similar to any tax or fee imposed by the state.
R.C. § 3796.31