729.03 ADMISSION TAX ACCOUNT.

The admission tax levied by Ohio R.C. 3773.54(A) and (B) of five percent (5%) of the gross proceeds from the sale of tickets to a match or exhibition shall be payable to the County Fiscal Officer and shall be deposited in a separate escrow account established by the Fiscal Officer.

(Res. 82-237. Approved 5-18-82.)

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