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County and Regional Transit Authority Permissive Sales and Use Tax Collections and Tax Rates for January 2003 and January 2002
The Ohio Department of Taxation administers permissive sales and use taxes for all counties and transit authorities that levy the tax. The permissive 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 in the second month after the month the tax is collected.
The majority of January collections (distribution takes place March) reflect taxable sales made in the month of December.
In January 2003, county permissive sales tax levies ranged from 0.5 percent to 1.5 percent, while the transit authority levies ranged from 0.25 percent to 1.0 percent. Currently, the Department administers the tax for 87 counties and seven transit authorities. One county (Stark) did not levy the tax.
The revenue receipts from the county permissive sales and use tax were approximately $109.5 million while receipts from the transit tax were approximately $26.2 million. This yields total collections of approximately $135.7 million. This is a 3.7 percent increase over total collections of $130.9 million in January 2002.
Figures shown in this publication are from records of the Revenue Accounting Division of the Ohio Department of Taxation.
