Ohio Rev. Code § 3307.30
Current with legislation from 2024 received as of August 15, 2024.
Employers who obtain funds directly by taxation shall levy annually such additional taxes as are required to provide the additional funds necessary to meet the financial requirements imposed upon them by this chapter, and said tax shall be placed before and in preference to all other items except for sinking fund or interest purposes.
R.C. §3307.30