Sales and Use Tax
County and Regional Transit Authority Permissive Sales and
Use Tax Collections and Tax Rates Calendar Year 1997 &
1998
As of December 31, 1998, the Ohio Department of Taxation
administered permissive sales and use taxes for 88 counties
and six transit authorities. The county permissive sales tax
levies ranged from 0.5 percent up to 1.5 percent, while the
transit authority levies ranged from 0.25 percent up to 1.0
percent. The permissive tax and the transit authority tax are
enacted at the local level but 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 1998 receipts from the county permissive sales
and use tax were approximately $975.3 million, up 5.4 percent
from 1997. In addition, receipts from the transit tax were
approximately $242.9 million, up 7.7 percent from the
previous year. Overall, total collections were $1,218.2
million, a 5.8 percent increase over calendar year 1997.
Figures shown in this publication are from records of the
Sales and Use Tax Division of the Ohio Department of
Taxation.