Tax Data Series

Sales and Use Tax

County and Regional Transit Authority Permissive Sales and Use Tax Collections and Tax Rates Calendar Year 1995 & 1996

As of December 31, 1996, the Ohio Department of Taxation administered permissive sales and use taxes for 88 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 1996 receipts from the county permissive sales and use tax were approximately $845.7 million, up 7.0 percent from 1995. In addition, receipts from the transit tax were nearly $210.2 million, up 3.2 percent from the previous year. Overall, total collections were $1,055.9 million, a 6.2 percent increase over calendar year 1995.

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