Local Government Funds
Library and Local Government Support Fund
Amounts Distributed to Counties, Calendar Year 1993
The library and local government support fund was created in
House Bill 291 of the 115th General Assembly. It replaces the
locally-collected intangible property tax, which was repealed
beginning in calendar year 1986. This fund provides state aid
to counties on a monthly basis for libraries and local
governments, which were receiving revenue from the intangible
The library and local government support fund is comprised of
6.3 percent of the preceding month's personal income tax
collections. The budget bill for the 1994-1995 biennium
(House Bill 152, effective July 1, 1993) temporarily lowered
the library and local government support fund's percentage
share from 6.3 percent to 5.7 percent. This lower percentage
share will be in place from July 1, 1993 through June 30,
1995. House Bill 152 also required that the amounts
distributed to the 88 county library and local government
support funds from the state library and local government
support fund in calendar year 1993 must at least equal the
calendar year 1993 distributions that were certified by the
Tax Commissioner in December 1992. The total amount
distributed to the counties was $284,700,000.
The revenues received from the library and local government
support fund are distributed by the County Budget Commission.
During 1993, less than 2 percent went to local governments
with the balance going to libraries.
Figures shown were compiled from records of the Ohio
Department of Taxation.