Sales Tax Fund
On March 19, 1996 voters approved a one-half cent increase in the County Sales Tax. This increase was used
to pay for all obligations related to Paul Brown Stadium and Great American Ball Park. This includes (but is not limited to) debt service, property tax rebate, stadium operations, stadium capital repairs and maintenance, as well as PILOT payments to Cincinnati Public Schools.
The sales tax documents below outline the costs associated with the above obligations. These documents also contain projections on future fund balances, which are based on assumptions related to sales tax collections and estimated expenditures in each fund.
As of October 2020, Hamilton County levies the 0.5% riverfront sales tax and 0.75% for general operations. The regional transit authority levies 0.8%. The balance of the local sales tax is levied by the State of Ohio. Please consult the Ohio Department of Taxation for the latest sales tax rate information.