Tax Data Series

Sales and Use Tax

County and Regional Transit Authority Permissive Sales and Use Tax Collections and Tax Rates Calendar Year 2009 and 2008

As of December 31, 2009, the Ohio Department of Taxation administered permissive sales and use taxes for 88 counties and eight 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 2009 receipts from the county permissive sales and use tax were approximately $1,328.4 million, down by approximately 4.9 percent from 2008. Receipts from the transit tax were approximately $330.6 million, down by approximately 2.5 percent from the previous year. Overall, total collections were $1,659.0 million, a 4.4 percent decrease over calendar year 2008.

Figures shown in this publication are from records of the Revenue Accounting Division of the Ohio Department of Taxation.