Tax Data Series

Sales and Use Tax

County and Transit Authority Permissive Sales and Use Tax Collections and Tax Rates, Calendar Year 2003

Note: In April 2003, the state began collecting both the state and local sales and use tax for larger taxpayers on an accelerated basis. Non-auto sales and use taxpayers whose liability is large enough to require payment via electronic funds transfers now have to pay about 70.0 percent of the liability accrued in any given month in that same month, rather than paying 100.0 percent of the liability in the following month when the return is filed. Therefore, some portion of the April 2003 collections is based on March 2003 activity, with returns filed in April 2003 and distributions made in June 2003. The other portion of April 2003 collections (the accelerated payments portion) is based on April 2003 activity, with returns filed in May 2003 and distributions made July 2003. Until April 2004, this will make year-to-year collection comparisons problematic.

As of December 31, 2003, the Ohio Department of Taxation administered permissive sales and use taxes for 88 counties and seven transit authorities. The permissive tax and the transit authority tax are enacted at the local level, but are collected by the state along with a 6.0 percent state sales tax. The local share is returned to the counties and regional transit authorities in the second month after the month the return is filed.

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 of 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.

In calendar year 2003, county permissive sales tax levies ranged from 0.25 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 approximately $1,140.9 million while receipts from the transit tax were approximately $272.6 million for total collections of $1,413.5 million. This is a 3.30 percent increase over total collections of $1,367.9 million in calendar year 2002.

The available download is a spreadsheet containing two separate worksheets: one showing collections and the second with rates.  Each worksheet has permissive sales tax data by county and transit authorities as well as a calculated total column for the year.

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