Sales and Use Tax
County and Regional Transit Authority Permissive
Sales and Use Tax Collections and Tax Rates Calendar
Year 2011 and 2010
As of December 31, 2011, the Ohio Department of Taxation
administered permissive sales and use taxes for 87 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.
Each tax collections figure shown in this table represents
the amount of permissive sales and use tax collected on tax
returns that were filed with the state during calendar year
2011. For monthly filers, the tax return is due by the 23rd
of the month. For semi-annual filers, the tax return is due
by the 23rd of the month following the end of the of
semi-annual period. (In addition, there are several other
types of accounts with payment and filing schedules different
than those indicated above.) Because most of the revenue is
attributable to monthly filers, the monthly collections
figure primarily reflects economic activity that occurred in
the month prior to the collection month. Because of the time
required to process tax returns and to identify the proper
permissive tax amounts for each county and transit authority,
the revenue from the monthly collections is distributed to
the counties and regional transit authorities in the second
month following the collection month. For example, this means
that sales made in January are primarily reflected in
February collections, which are distributed as revenue to the
counties and transit authorities in April. Calendar year 2011
collections were distributed from March 2011 to February
2012.
Calendar year 2011 receipts from the county permissive sales
and use tax were approximately $1,454.0 million, up by
approximately 4.6 percent from 2010. Receipts from the
transit tax were approximately $373.5 million, up by
approximately 6.4 percent from the previous year. Overall,
total collections were $1,827.5 million, a 5.0 percent
increase over calendar year 2010.
Figures shown in this publication are from records of the
Revenue Accounting Division of the Ohio Department of Taxation.