Ohio Department of Taxation Government Resources

Distributions - Motor Vehicle Fuel Tax

Motor Vehicle Fuel Tax

The motor vehicle tax is currently twenty-eight cents per gallon, an amount derived from five different levies. The Ohio Department of Taxation makes distributions monthly to every county and municipality from the Gasoline Excise Tax Fund and State and Local Government Highway Fund. Townships also receive money from both of these funds. Payments are made from the Ohio Department of Taxation to the county auditor; the county pays the townships directly.

Prior to deposit into the Gasoline Excise Tax Fund and State and Local Government Highway Fund, certain percentages of revenue are deposited into four other funds:

1. Waterway Safety Fund – Receives .8750 % of all motor vehicle fuel tax revenue.
2. Motor Fuel Tax Administration Fund – Receives .2750% of all motor vehicle fuel tax revenue.
3. Wildlife Boater and Angler Fund – Receives .1250% of all revenue.
4. Grade Crossing Fund – Receives $100,000 each month.

Gasoline Excise Tax Fund (060)

The Gasoline Excise Tax Fund receives revenue from three separate levies:

1. R.C. Section 5735.23.  55.0 percent of two cents of the seventeen-cent levy is deposited in Fund 060.  These monies are distributed in the following manner:
   1. 37.14 percent to the counties.  Each county receives an 1/88th share of the revenue.
   2. 42.86 percent to the municipalities.  Each municipality is reimbursed based upon the number of motor vehicles registration within that municipality as a percentage of statewide registrations as certified by Department of Public Safety each year.
   3. 20 percent to the townships. Each township receives 1/1,308th share of the revenue
2. R.C. Section 5735.26.  32.5 percent of the two cents in this levy is paid into Fund 060. Of this amount:
   1. 37.14 percent to the counties.  Each county receives an 1/88th share of the revenue.
   2. 42.86 percent to the municipalities.  Each municipality is paid based upon the number of motor vehicles registered within that municipality as a percentage of total statewide registrations as certified by the Department of Public Safety each year.
   3. 20 percent to the townships. Each township receives 1/1,308th share of the revenue.
3. R.C. Section 5735.291.  18.75 percent of the eight cents is paid into Fund 060.  This portion is considered the new levy passed in HB 87, 125th General Assembly. Also, included in the portion of the distribution is the transfer from the Highway Operating fund (Fund 002) to the Gasoline Excise Tax Fund (Fund 060) as prescribed in Section 203.15 of Am. Sub. H.B. 68. For 2008, the transfer amount is $188,169,480 to be spread evenly over a twelve month period.

1. 37.14 percent to the counties.  Each county receives an 1/88th share of the revenue.
2. 42.86 percent to the municipalities.  Each municipality is reimbursed based upon the number of motor vehicles registered within that municipality as a percentage of total statewide registrations as certified by the Department of Public Safety.
3. 20 percent to the townships with each township receiving 1/1,308th share of the revenue.  Each township gets the greater of their 1/1,308th share or a proportionate share based on township lane miles as certified by the Ohio Department of Transportation, or township’s motor vehicle registrations as certified by the Ohio Department of Public Safety.  Amounts calculated above 20 percent of the revenue are transferred equally from the Department of Transportation, counties and municipalities.

State and Local Government Highway Fund (Fund 068)

Revenue from the 5735.23 levy is deposited into the State and Local Government Fund.  Fifteen cents of the seventeen cent levy is deposited into the fund.  Prior to distribution to Ohio Department of Transportation, counties, municipalities, and townships the following two distributions are made:

1. The Ohio Turnpike Commission receives five-cents per gallon of gasoline sold at one of the sixteen gas stations operated by the Ohio Turnpike Commission.
2. The Local Transportation Improvement Fund receives 6.7% of Fund 068 revenue.

The remainder of the money in Fund 068 is distributed in the following manner:

1. 75.0 percent to the Ohio Department of Transportation.
2. 10.7 percent to municipalities.  Each municipality is reimbursed based upon the percent of motor vehicle registrations within that municipality as a percentage of statewide registrations as certified from Department of Public Safety. 
3. 9.3 percent to the 88 Ohio counties.  Each county receives a 1/88th share of the revenue.
4. 5.0 percent to the 1,308 Ohio townships.  Each township receives a 1/1,308th share of the revenue.