Government Resources

Distributions - Sales Tax

COUNTY AND TRANSIT AUTHORITY PERMISSIVE SALES & USE TAX ALLOCATION WORKSHEET EXPLANATION

County auditors, treasurers, and transit authority fiscal personnel will use the allocation worksheet. This worksheet provides detailed definitions of the categories of monies distributed for permissive sales and use taxes. The worksheet also provides collections, refunds, various adjustments, and the net allocation to the county or transit authority.  Counties that levy the permissive sales tax under R.C. 5739.021 (corresponding use tax in R.C. 5741.021) and an additional county tax under R.C. 5739.026 (corresponding use tax in R.C. 5741.023) will receive a separate allocation worksheet for each levy. 

Revenue Accounting faxes these worksheets to designated personnel each month. Revenue Accounting will fax the worksheets prior to depositing the counties’ and transit authorities’ sales and use tax monies into their respective bank accounts.