Pursuant to Ohio R.C. 5739.021, and for the purpose of providing general revenue for the County and paying the expenses of administering such levy, there is hereby levied a tax at the rate of one-half of one percent (0.5%) in addition to the tax imposed by Ohio R.C. 5739.021 upon every retail sale, except sales of motor vehicles, made in the County of Summit.
(Res. 95-304. Approved 5-10-95.)