Ohio County & Independent Agricultural Societies

In march 2016, delaware county, ohio voters approved a 5-year, 3 percent excise tax on all transactions by which lodging in a hotel is, or is to be, furnished to transient guests within delaware county, ohio for the purpose of paying the costs of permanent improvments at sites at which the society conducts fairs or exhibits, paying the costs of maintaining or operating such permanent improvements, and paying the costs of administering the tax.pursuant to orc 5739.09(l), all revenue arising from the tax shall be credited to one or more special funds in the county treasury and shall be spent solely for the purposes of paying the costs of such permanent improvements and maintaining or operating the improvements. The board of county commissioners shall adopt all rules necessary to provide for the administration of the tax.the society does not receive the lodging tax revenue until the county commissioners approve the requested expenditures. The society established a separate capitalization policy specific to these tax dollars, which has been approved by the county.