Sales and Use Tax
County and Regional Transit Authority Permissive
Sales and Use Tax Collections and Tax Rates Calendar Year
1986 & 1987
As of December 31, 1987, the Ohio Department of Taxation
administered permissive sales and use taxes for 79 counties
and two transit authorities. Forty-eight counties and one
transit authority levied a rate of 1% while thirty-one
counties and one transit authority had a rate of 0.5%. The
permissive tax is enacted at the local level and revenues 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.
Calendar year 1987 receipts from the county permissive sales
and use tax were approximately $349.3 million. In addition,
receipts from the transit tax were nearly $104.8 million.
Overall, total collections were $454.2 million.
Figures shown in this publication are from records of the
Sales and Use Tax Division of the Ohio Department of
Taxation.