Sales and Use Tax
County and Regional Transit Authority Permissive
Sales and Use Tax Collections and Tax Rates Calendar Year
1990 & 1991
As of December 31, 1991, the Ohio Department of Taxation
administered permissive sales and use taxes for 86 counties
and five 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. 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 1991 receipts from the county permissive sales
and use tax were approximately $522.2 million, up 7 percent
from 1990. In addition, receipts from the transit tax were
nearly $153.8 million, up 8.9 percent from the previous year.
Overall, total collections were $676 million, a 7.5 percent
increase over calendar year 1990.
Figures shown in this publication are from records of the
Sales and Use Tax Division of the Ohio Department of