Government Resources

Distributions - Kilowatt-Hour Tax (KWH/MCF)

The Kilowatt-Hour (KWH) and Natural Gas Consumption taxes (MCF) were both enacted in 2001 to replace losses to local governments and school districts due to the reduction in tangible personal property tax assessment rates. Currently, 88.0% is paid into the state's General Revenue Fund, 9.0% of KWH revenue is paid into the School District Property Tax Replacement Fund (Fund 7053) and 3.0% of KWH revenue is paid into the Local Government Property Tax Replacement Fund (Fund 054). Also, 100.0% of MCF revenue is paid into the state's General Revenue Fund. Distribution to the county auditors of KWH and MCF revenue is made twice a year (February and August) by the Ohio Department of Taxation and Department of Education.