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Ohio.gov

Ohio Department of Taxation Tax Data Series

Sales and Use Tax

County and Regional Transit Authority Permissive Sales and Use Tax Collections and Tax Rates for October 2002 and October 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 the second month after the month the tax is collected. The majority of October collections for distribution in December reflect taxable sales made in the previous month.In October 2002, 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 $97.8 million while receipts from the transit tax were approximately $22.8 million. Total collections for the month of October 2002 were $120.6 million, up 2.0 percent from October 2001.

Figures shown in this publication are from records of the Revenue Accounting Division of the Ohio Department of Taxation.