Tax Data Series

Sales and Use Tax: County and Transit Authority Permissive Sales and Use Tax Distribution Report: Accounting Period December 2017, and Calendar Year to Date including Comparisons to Prior Calendar Year

The Ohio Department of Taxation administers 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 5.75 percent state sales tax.

Each monthly 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 the indicated month. 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 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. (For exact collections by month, please refer to the data made available by the Department’s Revenue Accounting Division.)

In December 2017, county permissive sales tax levies ranged from 0.50 percent to 1.50 percent, while the transit authority levies ranged from 0.25 percent to 1.00 percent. The revenue receipts from the county permissive sales and use tax were almost $166.5 million while receipts from the transit tax were approximately $36.5 million for total collections of $203.0 million. This is a decrease of 5.8 percent over collections of $215.6 million in December 2016.  

Please note that distributions from January – September 2017 were the last sales tax distributions that included sales tax levied on “all transactions by which health care services are paid for, reimbursed, provided, delivered, arranged for, or otherwise made available by a Medicaid health insuring corporation pursuant to the corporation’s contract with the state.”  Sales tax on such transactions is no longer collected because the Centers for Medicare and Medicaid services determined that Ohio’s sales tax on such transactions constitutes an impermissible health care related tax under 42 U.S.C. § 1396.  Medicaid Local Sales Tax Transition Aid overview and distributions are available from Revenue Accounting’s website.   

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