Sales and Use Tax
County and Regional Transit Authority Permissive
Sales and Use Tax Collections and Tax Rates Calendar
Year 2004 & 2005
As of December 31, 2005, 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 5.5 percent state sales
tax. The local share is returned to the counties and regional
transit authorities.The county permissive sales tax levies
ranged from 0.50 up to 1.5 percent, while the transit
authority levies ranged from 0.25 percent up to 1.0 percent.
Calendar year 2005 receipts from the county permissive sales
and use tax were approximately $1,221.8 million, up nearly
1.8 percent from 2004. Receipts from the transit tax were
approximately $284.8 million, down approximately 0.3 percent
from the previous year. Overall, total collections were
$1,506.6 million, a 1.4 percent increase over calendar year
2004.
Figures shown in this publication are from records of the
Revenue Accounting Division of the Ohio Department of
Taxation.