Sales and Use Tax
County and Regional Transit Authority Permissive Sales and Use Tax Collections and Tax Rates for September 2000, September 1999 and Calendar Year to Date (2000)
As of September 30, 2000, the Ohio Department of Taxation administered permissive sales and use taxes for 86 counties and six transit authorities. 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.
As of September 30, 2000, two counties (Columbiana and Stark) did not 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.
September 2000 receipts from the county permissive sales and use tax were approximately $85.8 million while receipts from the transit tax were approximately $22.2 million. Total collections for the month of September 2000 were $108.0 million, down 2.4 percent from September 1999.
Figures shown in this publication are from records of the Revenue Accounting Division of the Ohio Department of Taxation.