Written by Ohio implemented a 3% state sales tax in 1934.
Promised to be a temporary measure to raise funds during the Great Depression, its temporary status was continually renewed until it was declared permanent by state legislators in 1967.
That same year, the state of Ohio allowed counties to assess “piggyback” sales taxes to increase their coffers.
Marion County resisted the urge to pass a countywide sales tax until August 1985 when Marion County Commissioners (Larry J Adams–Republican, Dr. Robert S Brown–Republican & John W Watkins–Republican) enacted a county sales tax of 0.5%.
That was on top of the state sales tax, which had risen to 5.0%.
Although it was originally proposed as a temporary, emergency measure lasting only one year, when the resolution to establish a county sales tax was adopted by the commissioners, it included language indicating its permanence unless and until it was terminated by the board of commissioners or removed by county voters through referendum.
In April 1992, Marion County Commissioners (Ruth Kelley-Democrat, M Kirk Moreland–Democrat & John W Watkins–Republican) increased the county sales tax by another 0.5%, leaving the total sales tax rate at 6%.
Marion County’s sales tax is now maxed out under Ohio law at 1.5% and represents approximately 47% of the county’s General Fund revenues, while property taxes provide roughly 10%.
Combined with the state’s current sales tax of 5.75%, the county’s gross sales tax rate currently sits at 7.25%.
If you go back to 1964–before the days of Big Government and the county sales tax–Marion County operated almost exclusively under a 2.4 mill property tax. Its total budget that year was $1,109,581, which in today’s dollars equals $11,743,528.
Contrast that inflation-adjusted budget with this year’s county budget of nearly $34 million and tell me that local government hasn’t exploded in size over the past 60 years.
Oh, and Marion County’s population was just about the same in 1964, with only about 3,000 to 4,000 fewer residents than today, according to the US Census Bureau.