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Mercer County's portion of annual state casino revenue by year.
CELINA - After 13 straight years of steady growth, Mercer County government's sales tax revenue dipped by 2.3% in 2024, reflecting a downturn in a generally durable local economy.
The county's share of state casino tax revenue was down as well, to the tune of 2.4%.
Mercer County Auditor Randy Grapner wasn't privy to a detailed breakdown showing sectors where sales were down but suspected the decline was broad-based.
"I would have to think it's across the board. We know that automobiles have not been selling at great numbers," Grapner said. "We know that the housing is down. We hear on radio and television every day inflation has caused a reduction in sales. We do have a few businesses going out of business."
The county sales tax rate is 1.5%; 1% goes directly into the general fund while 0.5% is used for maintenance and operation of the jail/sheriff's office, west of Celina. The combined state and county sales tax rate is 7.25%.
Mercer county garnered $7.59 million in general fund sales tax revenue in 2024, a $176,576 decrease from 2023. The jail sales tax brought in $3.8 million, an $88,300 downswing.
Together, total sales tax revenue in Mercer County for 2024 was $11.39 million, compared to $11.65 million in 2023, $11.23 million in 2022, $10.63 million in 2021 and $9.5 million in 2020.
The amount of sales tax revenue reported each month reflects spending from about two months earlier. Sales taxes are collected by the state and sent back to the county.
Grapner pointed out the county will be reimbursed about $105,000 from the state for the sales tax holiday, which was expanded this year and ran from July 30 to Aug. 8. The sales tax holiday applied to almost all tangible personal property priced at $500 or less, according to the Ohio Department of Taxation.
"So that's going to help," Grapner said about the reimbursement.
County commissioner Dave Buschur recently said he believes the national economy is experiencing the downturn it would have seen a few years ago had it not been for massive government spending.
Buschur didn't express much optimism for 2025, either.
"I'm nervous that we're going to see a double down year," he said. "In the last 22 years there's never been a double down year where we had sales tax sink two years in a row."
Sales tax revenue is the county's biggest revenue stream, making up roughly 43% of the general fund.
Commissioners are currently hammering out the 2025 budget. This year's budget appropriates $78.6 million for all accounts, including $18.18 million for the general fund that finances day-to-day county operations.
There are some factors in commissioners' favor, namely a relatively large general fund carryover from 2024 that will soften some of the blow.
Commissioner Rick Muhlenkamp anticipates a carryover of $7.5 million that will help tide the budget over.
Also, the county's share of casino tax revenue for 2024 came in at $607,546, a decrease of $1,446 from the prior year.
Roughly $6.25 million in casino tax revenue has poured into the county since 2012, giving county commissioners another revenue stream with which to balance the budget each year. The money is moved into the general fund for operating expenses.
"They (commissioners) can disburse these dollars any way that they wish," Grapner said during a previous interview.
Mercer County's portion of Ohio's casino revenue has totaled $6 million since 2012.
The county hauled in $607,546 in 2024, $608,992.77 in 2023, $605,607.57 in 2022, $558,492.17 in 2021, $391,565.05 in 2020, $499,941 in 2019, $488,734 in 2018, $477,114 in 2017, $484,177 in 2016, $473,282 in 2015, $490,093 in 2014, $462,624 in 2013 and $106,797 in 2012, Grapner's figures show.
Ohio voters in 2009 approved a constitutional amendment allowing casinos to set up in Cleveland, Toledo, Cincinnati and Columbus, according to the Ohio Department of Taxation. The state collects a 33% revenue tax from licensed casino operators.
The state allocates the revenue to numerous entities - 51% for counties that is distributed quarterly to 88 counties based upon population; 34% into the county student fund distributed to all school districts based upon student populations; 5% into the host city fund for Cincinnati, Cleveland, Columbus and Toledo; 3% into the Casino Control Commission fund; 3% into the State Racing Commission fund; 2% into the law enforcement training fund; and 2% into the problem casino gambling and addictions fund.
Total gross casino revenue in Ohio during fiscal year 2024 was $1.006 billion of which 33% - or $330.4 million - was taxed and distributed statewide based on the allocation formula, according to Ohio Casino Control Commission.
In contrast, total gross casino revenue during fiscal year 2023 was $1.011 billion of which 33% - or $334 million - was taxed and distributed statewide.
