Sales and Use Tax
County and Transit Authority Permissive Sales and Use Tax Collections and Tax Rates for December 2005 and December 2004 for Distributions in February 2006 and February 2005.
The Ohio Department of Taxation administers permissive sales and use taxes for 88 counties and seven transit authorities. The permissive tax and the transit authority tax are enacted at the local level, but are collected by the state along with a 5.5 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 December 2005, county permissive sales tax levies ranged from 0.25 percent to 1.5 percent, while the transit authority levies ranged from 0.25 percent to 1.0 percent.
The revenue receipts from the county permissive sales and use tax were approximately $106.1 million while receipts from the transit tax were approximately $22.8 million for total collections of $128.9 million. This is a 4.92 percent increase over total collections of $122.9 million in December 2004.
Figures shown in this publication are from records of the Revenue Accounting Division of the Ohio Department of Taxation.