Sales and Use Tax: County and Regional Transit Authority Permissive Sales and Use Tax Collections and Tax Rates Calendar Year 2017 and 2016
As of December 31, 2017, the Ohio Department of Taxation administered permissive sales and use taxes for each Ohio county 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. The local share is returned to the counties and regional transit authorities. The county permissive sales tax levies ranged from 0.50 up to 1.50 percent, while the transit authority levies ranged from 0.25 percent up to 1.00 percent. The majority of counties, 55.7 percent (or 49 out of 88), levy the permissive tax at the highest rate, 1.50 percent.
Each tax collection 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 2017. 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. Due to 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 2017 collections were distributed from March 2017 to February 2018.
Calendar year 2017 receipts from the county permissive sales and use tax were approximately $2,090.8 million, a decrease of just about 0.7 percent from calendar year 2016. Receipts from the transit tax were approximately $463.4 million, a decrease of 3.1 percent from calendar year 2016. Overall, total collections were $2,554.2 million, a 1.1 percent decrease over calendar year 2016.
Figures shown in this publication are from records of the Revenue Accounting Division of the Ohio Department of Taxation and rounded to the nearest dollar.