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County and Transit Authority Permissive Sales and Use Tax Collections and Tax Rates for April 2003 and April 2002 For Distributions in June 2003 and June 2002.
Note: In April 2003, the state began collecting both the state and local sales and use tax for larger taxpayers on an accelerated basis. Non-auto sales and use taxpayers whose liability is large enough to require payment via electronic funds transfers now have to pay about 70.0 percent of the liability accrued in any given month in that same month, rather than paying 100.0 percent of the liability in the following month when the return is filed. Therefore, some portion of the April 2003 collections is based on March 2003 activity, with returns filed in April 2003 and distributions made in June 2003. The other portion of April 2003 collections (the accelerated payments portion) is based on April 2003 activity, with returns filed in May 2003 and distributions made July 2003. Until April of 2004, this will make year-to-year collection comparisons problematic.
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 return is filed.
In April 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 $97.9 million while receipts from the transit tax were approximately $24.2 million. This yields total collections of approximately $122.1 million. This is a 3.5 percent increase over total collections of $118.0 million in April 2002.
Figures shown in this publication are from records of the Revenue Accounting Division of the Ohio Department of Taxation.
