Sales and Use Tax
County and Regional Transit Authority Permissive
Sales and Use Tax Collections and Tax Rates Calendar
Year 2001 & 2002
As of December 31, 2002, the Ohio Department of Taxation
administered permissive sales and use taxes for 87 counties
and seven 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 zero up to 1.5 percent, while the transit
authority levies ranged from 0.25 percent up to 1.0 percent.
As of December 31, 2002 one county (Stark) did not levy the
county permissive tax. Though Stark County did not levy a
county permissive sales tax in 2002, the Stark Area
Regional Transit Authority levied a 0.25 percent permissive
tax making the total permissive rate in Stark County 0.25
percent.Calendar year 2002 receipts from the county
permissive sales and use tax were approximately $1,101.5
million, up nearly 2.8 percent from 2001.
In addition, receipts from the transit tax were approximately
$266.4 million, up approximately 0.60 percent from the
previous year. Overall, total collections were $1,367.9
million, a 2.3 percent increase over calendar year 2001.
Figures shown in this publication are from records of the
Revenue Accounting Division of the Ohio Department of
Taxation.