TEXT OF SALES TAX AND USE TAX RESOLUTION - 20 YEAR TAX HIKE DEPOSITED INTO GENERAL FUND - NOT LIMITED TO CONVENTION CENTER

To the County Auditor of the County of Cuyahoga, Ohio:

We, the undersigned, electors of the County of Cuyahoga, Ohio respectfully petition that the matter of increasing the sales and use taxes, pursuant to R.C.5739.026 and 5741.023 by one fourth of one percent (1/4%) for a period of twenty years for the purpose of providing additional general revenues for Cuyahoga County passed by the Board of County Commissioners on the 26th day of July, 2007, be submitted to the electors of Cuyahoga County for their approval or rejection at the next primary election.

The following is a full and correct copy of the title and text of the resolution or rule sought to be referred:

Resolution No. 073101 and 073102

R E S O L U T I O N:

A RESOLUTION INCREASING THE RATE OF THE EXISTING COUNTY SALES TAX FOR THE COUNTY'S GENERAL FUND TO THE RATE OF ONE AND ONE-FOURTH PER CENT PURSUANT TO SECTION 5739.026 OF THE OHIO REVISED
CODE.

WHEREAS, pursuant to a resolution duly adopted by this Board of County Commissioners on June 19,2007 notice has been published and two public hearings have been held according to law on the question of the adoption of this resolution increasing the rate of the existing County sales tax pursuant to Section 5739.026 of the Ohio Revised Code;

AND, WHEREAS, this Board of County Commissioners, having heard all interested persons who requested to be heard on such question, determines that this resolution should be adopted;

NOW, THEREFORE, BE IT RESOLVED by the Board of County

Commissioners of Cuyahoga County, State of Ohio:

Section 1: That pursuant to Section 5739.026 of the Ohio Revised Code and for the purpose of providing for additional revenues for the County's general fund and paying the expenses of administering such levy, the rate of the existing tax, in addition to the tax imposed by Section 5739.02 of the Ohio Revised Code, upon every retail sale, except sales of motor vehicles, made in the County, is hereby increased from one percent to one and one-fourth per cent. The tax rate increase shall be levied for a period of twenty years.

Section 2: Subject to the provisions of Sections 305.31 to 305.41 of the Ohio Revised Code, this resolution shall become effective on the first day of the month following the expiration of sixty days from the date of its adoption.

Section 3: The Clerk of this Board is hereby directed to deliver to the Tax Commissioner of the State of Ohio, either personally or by certified mail, a certified copy of this resolution not later than sixty five days prior to October 1,2007, which is the date on which the tax levied hereby is to become effective.

Section 4: It is found and determined that all formal actions of this Board concerning and relating to the adoption of this resolution were so adopted in an open meeting of this Board, and that all deliberations of this Board, and of any of its committees that resulted in such formal action were in meetings open to the public, in compliance with the law.

BE IT FURTHER RESOLVED that the Clerk of the Board be, and she is, hereby instructed to transmit a copy of this resolution to Sandy Turk, Director, Office of Budget & Management; one copy to Frank Russo, Cuyahoga County Auditor; and one copy to James Rokakis, Cuyahoga County Treasurer.



On Motion of Commissioner Dimora, seconded by Commissioner Hagan, the foregoing resolution was duly adopted.

Ayes: Dimora, Hagan Nays: Jones Resolution Adopted

Andria Richardson, Clerk of the Board pro tem
R E S O L U T I O N

A RESOLUTION INCREASING THE RATE OF THE EXISTING COUNTY USE TAX FOR THE COUNTY'S GENERAL FUND TO THE RATE OF ONE AND ONE-FOURTH PER CENT PURSUANT TO SECTION 5741.023 OF THE OHIO REVISED CODE.

WHEREAS, pursuant to a resolution duly adopted by this Board of County Commissioners on June 19,2007 notice has been published and two public hearings have been held according to law on the question of the adoption of this resolution increasing the rate of the existing County use tax pursuant to Section 5741.023 of the Ohio Revised Code;

AND, WHEREAS,
this Board of County Commissioners, having heard all

interested persons who requested to be heard on such question, determines that this resolution should be adopted;

AND, WHEREAS, this Board of County Commissioners has heretofore on this day adopted a resolution increasing the rate of the existing County sales tax to the rate of one and one-fourth per cent pursuant to Section 5739.026 of the Ohio Revised Code;

NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Cuyahoga County, State of Ohio:

Section 1: That pursuant to Section 5741.023 of the Ohio Revised Code and for the purpose of providing for additional revenues for the County's general fund and paying the expenses of administering such levy, the rate of the existing tax, in addition to the tax imposed by Section 5741.02 of the Ohio Revised Code, on the storage, use or other consumption in the County of motor vehicles acquired on or after May 1,1970 by a transaction subject to the tax imposed by Section 5739.02 of the Ohio Revised Code and, in addition to that imposed by Section 5741.02 of the Ohio Revised Code and, on the storage, use or other consumption in the County of tangible personal property which is subject to the tax levied by the State of Ohio as provided in Section 5741.02 of the Ohio Revised Code, and on storage, use or other consumption in the County of tangible personal property, purchased in another county within this state, by a transaction subject to the tax imposed by Section 5739.02 of the Ohio Revised Code, is hereby increased from one per cent to one and one-fourth per cent.

Section 2: This resolution shall become effective on the same day as the resolution adopted by this Board of County Commissioners on this day increasing the rate of the county sales tax pursuant to Section 5739.026 of the Ohio Revised Code and shall remain in effect for a period of twenty years.

Section 3: The Clerk of this Board is hereby directed to deliver to the Tax Commissioner of the State of Ohio, either personally or by certified mail, a certified copy of this resolution not later than sixty five days prior to October 1,2007, which is the date on which the tax levied hereby is to become effective.

Section 4: It is found and determined that all formal actions of this Board concerning and relating to the adoption of this resolution were so adopted in an open meeting of this Board, and that all deliberations of this Board, and of any of its committees that resulted in such formal action were in meetings open to the public, in compliance with the law.

BE IT FURTHER RESOLVED that the Clerk of the Board be, and she is, hereby instructed to transmit a copy of this resolution to Sandy Turk, Director, Office of Budget & Management; one copy to Frank Russo, Cuyahoga County Auditor; and one copy to James Rokakis, Cuyahoga County Treasurer.

On Motion of Commissioner Dimora, seconded by Commissioner Hagan, the foregoing resolution was duly adopted.

Ayes: Dimora, Hagan Nays: Jones Resolution Adopted

Andria Richardson, Clerk of the Board pro tem

Journal 295; July 26,2007; 073102;