Sales and Use Tax:
County and Regional Transit Authority Permissive Sales and Use Tax Collections and Tax Rates Calendar Year 2013 and 2012
As of December 31, 2013, the Ohio Department of Taxation administered permissive sales and use taxes for 88 counties and eight transit authorities. The county tax and the transit authority tax are enacted at the local level but are collected by the state along with a 5.75 percent state sales tax. The local share is returned to the counties and regional transit authorities. The county permissive sales tax levies ranged from 0.50 up to 1.5 percent, while the transit authority levies ranged from 0.25 percent up to 1.0 percent.
Each tax collections figure shown in this table represents the amount of permissive sales and use tax collected on tax returns that were filed with the state during calendar year 2013. For monthly filers, the tax return is due by the 23rd of the month. For semi-annual filers, the tax return is due by the 23rd of the month following the end of the semi-annual period. (In addition, there are several other types of accounts with payment and filing schedules different than those indicated above.) Because most of the revenue is attributable to monthly filers, the monthly collections figure primarily reflects economic activity that occurred in the month prior to the collection month. Because of the time required to process tax returns and to identify the proper permissive tax amounts for each county and transit authority, the revenue from the monthly collections is distributed to the counties and regional transit authorities in the second month following the collection month. For example, this means that sales made in January are primarily reflected in February collections, which are distributed as revenue to the counties and transit authorities in April. Calendar year 2013 collections were distributed from March 2013 to February 2014.
Calendar year 2013 receipts from the county permissive sales and use tax were approximately $1,638.7 million, up by approximately 5.2 percent from calendar year 2012. Receipts from the transit tax were approximately $419.5 million, up by approximately 6.8 percent from calendar year 2012. Overall, total collections were $2,058.1 million, a 5.5 percent increase over calendar year 2012.
Figures shown in this publication are from records of the Revenue Accounting Division of the Ohio Department of Taxation.