Sales and Use Tax
County and Transit Authority Permissive Sales and Use
Tax Collections and Tax Rates for September 2010 and
September 2009 for
Distributions in November 2010 and November
The Ohio Department of Taxation administers 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
5.5 percent state sales tax.
Each monthly 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 the indicated month. 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 of 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.
In September 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 $114.5 million while receipts from the
transit tax were approximately $28.6 million for total
collections of $143.1 million. This is a 4.6 percent increase
over total collections of $136.8 million in September 2009.
Figures shown in this publication are from records of the
Revenue Accounting Division of the Ohio Department of