Local Government Funds
Library and Local Government Support Fund
Amounts Distributed to Counties, Calendar Year 1996
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locally-collected intangible property tax, which was repealed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
5.7 percent of the preceding month's personal income tax
collections. The budget bill for the 1996-1997 biennium
(House Bill 117, effective July 1, 1995) permanently set the
library and local government support fund's percentage share
at 5.7 percent. The total amount distributed to the counties
for calendar year 1996 was $342,600,493. Each county's
distribution is after an adjustment for any overpayment or
underpayment made in the preceding year (1995).
The revenues received from the library and local government
support fund are distributed by the County Budget Commission.
During 1996, 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.