What is the Ohio surplus lines premium tax rate imposed on policies placed with eligible unauthorized insurers under R.C. 3905.55?

Why this is the answer

Ohio's Surplus Lines Law (R.C. 3905.30 et seq.) governs surplus lines placements. R.C. 3905.55 imposes a 5% tax on gross premiums for surplus lines insurance written through a licensed Ohio surplus lines broker with an eligible unauthorized insurer. The licensee is responsible for collecting and remitting the tax to the state.