Sales and Use Tax
County and Regional Transit Authority Permissive
Sales and Use Tax Collections and Tax Rates Calendar
Year 1999 & 2000
As of December 31, 2000, the Ohio Department of Taxation
administered permissive sales and use taxes for 86 counties
and six transit authorities. The county permissive sales tax
levies ranged from 0.5 percent up to 1.5 percent, while the
transit authority levies ranged from 0.25 percent up to 1.0
percent.
As of December 31, 2000 two counties (Columbiana and Stark)
did not levy the tax. The permissive tax and the transit
authority tax are enacted at the local level but are
collected by the state along with a five- percent state sales
tax. The local share is returned to the counties and regional
transit authorities.
Calendar year 2000 receipts from the county permissive sales
and use tax were approximately $1,061.6 million, up 3.7
percent from 1999. In addition, receipts from the transit tax
were approximately $270.2 million, up 6.0 percent from the
previous year. Overall, total collections were $1,331.8
million, a 4.1 percent increase over calendar year 1999.
Figures shown in this publication are from records of the
Revenue Accounting Division of the Ohio Department of
Taxation.