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- EIN 31-4384493
- (740) 362-3851
- 236 Pennsylvania Ave Delaware OH 43015-1279 USA
- www.delawarecountyfair.com
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Nonprofit Overview
Causes: Agricultural Programs, Food
Mission: Conducts delaware county fair which includes providing and maintaining facilities to support junior & senior fair competitions, horse races, amusement rides and all other facilities needed for this nature of program
Programs: Conducts delaware county fair which includes providing and maintaining facilities to support junior & senior fair competitions, horse races, amusement rides and all other facilities needed for this nature of program
in march 2016, delaware county, ohio voters approved a 5-year, 3 percent excise tax on all transactions by which lodging in a hotel is, or is to be, furnished to transient guests within delaware county, ohio for the purpose of paying the costs of permanent improvments at sites at which the society conducts fairs or exhibits, paying the costs of maintaining or operating such permanent improvements, and paying the costs of administering the tax. Pursuant to orc 5739. 09(l), all revenue arising from the tax shall be credited to one or more special funds in the county treasury and shall be spent solely for the purposes of paying the costs of such permanent improvements and maintaining or operating the improvements. The board of county commissioners shall adopt all rules necessary to provide for the administration of the tax. The society does not receive the lodging tax revenue until the county commissioners approve the requested expenditures. The society established a separate capitalization policy specific to these tax dollars, which has been approved by the county. Lodging tax revenue is reported as a deferred inflow in the financial statements until approval of the expenditures from the county commissioners has been given, at which time they are reported as non-operating revenue in the financial statements.