County adviser explains two Ohio Revised Code options for proposed jail sales tax

Jul 17, 2026

A county staff adviser told the Lorain County commissioners the board may pursue either criminal-justice authority or public-improvement authority under different Ohio Revised Code sections when proposing a 1/4% sales tax for jail projects; the choice affects allowable uses of revenue and ballot framing.

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During the July 17 meeting, a county adviser identified two distinct statutory paths the Board can use to propose a 1/4% sales-and-use tax to fund jail and detention facility work. "One is under a section of Ohio revised code for criminal justice purposes. There are two different options under the Ohio revised code for sales and use tax," Prugh said, explaining that one code path focuses the tax on criminal-justice and administrative services while the other allows revenue for construction or repair of a public improvement.

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