Sales and Use Tax
County and Regional Transit Authority Permissive Sales and Use Tax Collections and Tax Rates for October 2001 and October 2000 for Distribution in the Month of December 2001
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 October 2001, 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 six transit authorities. One county (Stark) did not levy the tax.
The revenue receipts from the county permissive sales and use tax were approximately $95.4 million while receipts from the transit tax were approximately $22.8 million. Total collections for the month of October 2001 were $118.2 million, up 4.9 percent from October 2000.
Figures shown in this publication are from records of the Revenue Accounting Division of the Ohio Department of Taxation.