Sales and Use Tax
County and Regional Transit Authority Permissive
Sales and Use Tax Collections and Tax Rates Calendar
Year 2000 & 2001
As of December 31, 2001, the Ohio Department of Taxation
administered permissive sales and use taxes for 87 counties
and six 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 five percent state sales
tax. The local share is returned to the counties and regional
transit authorities. The county permissive sales tax levies
ranged from 0.5 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, 2001 one county (Stark) did not levy the
tax.Calendar year 2001 receipts from the county permissive
sales and use tax were approximately $1,071.9 million, up
nearly 1.0 percent from 2000. In addition, receipts from the
transit tax were approximately $264.8 million, down nearly
2.0 percent from the previous year. Overall, total
collections were $1,336.8 million, a 0.4 percent increase
over calendar year 2000.
Figures shown in this publication are from records of the
Revenue Accounting Division of the Ohio Department of
Taxation.