Sales and Use Tax
County and Transit Authority Permissive Sales and Use
Tax Collections and Tax Rates for January 2010 and
January 2009 for
Distributions in March 2010 and March
The Ohio Department of Taxation administers permissive sales
and use taxes for 88 counties and eight transit authorities.
The permissive tax and the transit authority tax are enacted
at the local level, but are collected by the state along with
a 5.5 percent state sales tax. The local share is returned to
the counties and regional transit authorities in the second
month after the month the return is filed.
In January 2010, county permissive sales tax levies ranged
from 0.50 percent to 1.50 percent, while the transit
authority levies ranged from 0.25 percent to 1.00 percent.
The revenue receipts from the county permissive sales and use
tax were approximately $143.0 million while receipts from the
transit tax were approximately $36.1 million for total
collections of $179.1 million. This is a 0.7 percent increase
over total collections of $177.3 million in January 2009.
Figures shown in this publication are from records of the
Revenue Accounting Division of the Ohio Department of