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