Senate Bill 243

To amend sections 122.175, 301.27, 301.28, 5101.92, 5703.57, 5709.121, 5726.01, and 5726.04 of the Revised Code, to amend Section 253.90 of Am. H.B. 497 of the 130th General Assembly, and to amend Section 239.10 of Am. H.B. 497 of the 130th General Assembly, as subsequently amended, to provide a three-day sales tax "holiday" in August 2015 during which sales of back-to-school clothing, school supplies, and school instructional materials are exempt from sales and use taxes, to temporarily allow computer data centers more time to make the required capital investment for purposes of qualifying for a sales and use tax exemption for computer data center equipment purchases, to expand the work-related expenses that may be paid for by use of a credit card held by a board of county commissioners or the office of another county appointing authority, and to allow a county law library resources board to accept payment for fees for services and the receipt of gifts by financial transaction devices under certain circumstances, to adjust the administration of the financial institution tax, to change the date by which the Ohio Healthier Buckeye Advisory Council must submit its recommendations to the Director of Job and Family Services from December 1, 2014, to December 1, 2015, to change the requirements for qualifying for a tax exemption for historic structures used for charitable and public purposes, to modify the tax on financial institutions, to establish the Economic Gardening Technical Assistance Pilot Program, to add the Governor or the Governor's designee to the Ohio Business Gateway Steering Committee, and to make appropriations.