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
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.
The effective sales tax in Hamilton County is 7%.