Holmes County Sales Tax Table

**Holmes County Sales Tax**
**21 years, the non-residents**
**'Willingness to Pay' model; conservative estimate of economic value**
Year	Rate of Sales Tax	Sales Tax collection dollars	Adj. to 1% Annually	Adj. for base 1992 dollars	Population, actual & estimated	Rate of pop. change from 1982	per capita income 1992 pre-tax	Rate of inc. change from 1982	difference in sales tax $ from 1982	Sales tax $ adj. for pop.& per cap. inc.
1978	.5%	300,763	601,526	1,228,356	28,136	.935	10,094*	.957	152,192	170,086
1979	.5%	340,183	680,386	1,285,688	28,776	.956	10,207*	.967	209,524	226,647
1980	.5%	318,942	637,884	1,155,796	29,416	.977	10,320*	.978	79,632	83,340
1981	.5%	361,877	723,754	1,141,928	29,759	.989	10,435*	.989	65,764	67,235
1982	.5%	367,779	735,558	1,076,164	30,102	1.00	10,551*	1.00	Base	Base
1983	.5%	411,266	822,532	1,145,747	30,445	1.011	10,668*	1.011	69,583	68,077
1984	.5%	469,624	939,248	1,259,130	30,788	1.023	10,787	1.022	182,966	175,002
1985	.5%	539,457	1,078,914	1,397,014	31,132	1.034	10,887	1.032	320,850	300,678
1986	.5%	589,880	1,179,760	1,481,645	31,476	1.046	11,038	1.046	405,481	370,601
1987	.5%	659,121	1,318,242	1,612,035	31,820	1.057	11,455	1.086	535,871	466,826
1988	.5%	695,538	1,391,076	1,648,487	32,163	1.068	11,721	1.111	572,323	482,343
1989	.5%	723,571	1,440,000*	1,635,156	32,506	1.080	12,136	1.150	558,952	450,074
1990	1%	1,498,171	1,498,171	1,638,061	32,849	1.091	12,324	1.168	561,897	440,950
1991	1%	1,607,417	1,607,417	1,679,642	33,350	1.108	12,202	1.156	603,478	471,155
1992	1%	1,832,651	1,832,651	1,809,193	33,740	1.121	12,753	1.209	733,029	540,865
1993	1.25%	2,550,827	2,040,661	2,013,181	34,385	1.142	13,125	1.244	937,017	659,570
1994	1.25%	3,007,394	2,405,915	2,316,944	35,175	1.169	13,733	1.302	1,240,780	815,210
1995	1.25%	3,274,580	2,619,664	2,461,975	36,166	1.201	13,767	1.305	1,385,811	884,200
1996	1.25%	3,423,872	2,739,097	2,522,189	36,829	1.223	14,113	1.338	1,446,025	883,676
1997	1.25%	3,663,837	2,931,069	2,650,392	37,373	1.242	14,268*	1.352	1,574,228	937,496
1998	1%	3,245,706	3,245,706	2,885,072	37,473	1.245	14,425*	1.367	1,062,866	1,062,866

Sales Tax collections columns, explanations:

Year: year of data collection or estimate for all 21 years the Holmes County commissioners have been collecting a permissive sales tax
Rate: rate of permissive sales tax collection in Holmes County from 5%, 1978-Nov.1989; 1%, Nov. 1989-1992; 1.25% (increase set aside for 9-1-1 services), 1993-1997; 1%, 1998-present
Sales Tax Dollar Collections:actual collections as reported annually by the Holmes County auditor (McKee, 1999)
Adjustment of sales tax collections to 1% annually: from the variance of 5% to 1.25%
Adjustment of sales tax collections for inflation: based on 1992 dollars as adjusted from the Price Indexes,

United States Bureau of Statistics

Population Actual and Estimated: from the U.S. Bureau of Census
Rate of population change in relation to 1982: base year, 1982, for lowest adjusted dollar sales tax receipts in 21 years
Per Capita Income, Base 1992, pre-tax: actual figures from 1984 to 1996 from the Ohio Department of Development; estimated figures based on the steady, consistent increase in per capita income of 1.1% over a period of 13 years
Rate of per capita income change in relation to 1982: base year, 1982, for lowest adjusted dollar sales tax receipts in 21 years
Sales tax difference from 1982: collections by year
Sales tax dollars adjusted: for rate of population increases and per capita income changes in relation to 1982
*Researcher estimates, vs. actual and reported statistics; 1989 sales tax adjustment was estimated since the rate changed in Nov. of >89