Sales and Use Tax
County and Regional Transit Authority Permissive
Sales and Use Tax Collections and Tax Rates Calendar
Year 2002 & 2003
As of December 31, 2003, the Ohio Department of Taxation
administered permissive sales and use taxes for 88 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.
Calendar year 2003 receipts from the county permissive sales
and use tax were approximately $1,140.9 million, up nearly
3.6 percent from 2002. In addition, receipts from the transit
tax were approximately $272.6 million, up approximately 2.3
percent from the previous year. Overall, total collections
were $1,413.5 million, a 3.3 percent increase over calendar
year 2002.
Figures shown in this publication are from records of the
Revenue Accounting Division of the Ohio Department of
Taxation.