Sales and Use Tax
County and Regional Transit Authority Permissive
Sales and Use Tax Collections and Tax Rates Calendar
Year 2009 and 2008
As of December 31, 2009, the Ohio Department of Taxation
administered 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 5.5 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 1.5 percent, while the transit
authority levies ranged from 0.25 percent up to 1.0 percent.
Calendar year 2009 receipts from the county permissive sales
and use tax were approximately $1,328.4 million, down by
approximately 4.9 percent from 2008. Receipts from the
transit tax were approximately $330.6 million, down by
approximately 2.5 percent from the previous year. Overall,
total collections were $1,659.0 million, a 4.4 percent
decrease over calendar year 2008.
Figures shown in this publication are from records of the
Revenue Accounting Division of the Ohio Department of Taxation.