Tax Data Series

Sales and Use Tax

County and Regional Transit Authority Permissive Sales and Use Tax Collections and Tax Rates Calendar Year 1986 & 1987

As of December 31, 1987, the Ohio Department of Taxation administered permissive sales and use taxes for 79 counties and two transit authorities. Forty-eight counties and one transit authority levied a rate of 1% while thirty-one counties and one transit authority had a rate of 0.5%. The permissive tax is enacted at the local level and revenues 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.

Calendar year 1987 receipts from the county permissive sales and use tax were approximately $349.3 million. In addition, receipts from the transit tax were nearly $104.8 million. Overall, total collections were $454.2 million.

Figures shown in this publication are from records of the Sales and Use Tax Division of the Ohio Department of Taxation.