Tax Data Series

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.