Tax Data Series

Sales and Use Tax

County and Regional Transit Authority Permissive Sales and Use Tax Collections and Tax Rates Calendar Year 2000 & 2001

As of December 31, 2001, the Ohio Department of Taxation administered permissive sales and use taxes for 87 counties and six 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 five percent state sales tax. The local share is returned to the counties and regional transit authorities. The county permissive sales tax levies ranged from 0.5 percent up to 1.5 percent, while the transit authority levies ranged from 0.25 percent up to 1.0 percent.

As of December 31, 2001 one county (Stark) did not levy the tax. Calendar year 2001 receipts from the county permissive sales and use tax were approximately $1,071.9 million, up nearly 1.0 percent from 2000. In addition, receipts from the transit tax were approximately $264.8 million, down nearly 2.0 percent from the previous year. Overall, total collections were $1,336.8 million, a 0.4 percent increase over calendar year 2000.

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