Sales and Use Tax
County and Regional Transit Authority Permissive
Sales and Use Tax Collections and Tax Rates Calendar Year
1989 & 1990
As of December 31, 1990, the Ohio Department of Taxation
administered permissive sales and use taxes for 83 counties
and four transit authorities. The county permissive sales tax
levies ranged from 0.25 percent up to 1.5 percent. 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 1990 receipts from the county permissive sales
and use tax were approximately $487.9 million, up 3.9 percent
from 1989. In addition, receipts from the transit tax were
nearly $141.2 million, up 16.1 percent from the previous
year. Overall, total collections were $629.1 million, a 6.4
percent increase over calendar year 1989.
Figures shown in this publication are from records of the
Sales and Use Tax Division of the Ohio Department of
Taxation.