Sales and Use Tax
County and Transit Authority Permissive Sales and Use
Tax Collections and Tax Rates, Calendar Year 2004
As of December 31, 2004, 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 2004, 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 $1,200.8 million while receipts from
the transit tax were approximately $285.6 million for total
collections of $1,486.4 million. This is a 5.20 percent
increase over total collections of $1,413.5 million in
calendar year 2003.
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.