Tax Data Series: Local Government Funds
County Undivided Government Funds
Amounts Distributed within Counties by County Budget
Commissions, by Subdivision or Subdivision Class, Calendar
Year 2000
Table LG-3 shows the total amount of money distributed within
each county from its County Undivided Local Government Fund
(CULGF) during 2001, by subdivision class. The reported total
amount distributed was $658.0 million; this includes a
municipal (cities and villages) distribution of $349.9
million and a township distribution of $58.4 million while
the counties retained $237.1 million. The amount received by
each individual city and village from each CULGF is shown in
Table LG-5. The total amount distributed to all cities for
2001 was $318.0 million while the village total was $31.9
million.
Figures shown in Tables LG-3 and 5 are derived from surveys
filed by county auditors with the Ohio Department of
Taxation.
Each of Ohio's 88 counties have a CULGF. The county receives
money for this fund from two sources: (1) a portion of the
state local government fund, which receives 4.2 percent of
the revenue from state income, sales, use, public utility,
kilowatt hour and corporate franchise taxes; and (2)
state-collected intangible taxes paid by dealers in
intangibles. Beginning in July 2001, however, the "percentage
of revenue" funding mechanism and the statutory fund
allocation formula were suspended. From July 2001 through
December 2001, each CULGF received the same amount it
received in those same months of calendar year 2000. All of
the money received by a CULGF is distributed within the
county to eligible subdivisions: municipalities, townships,
park districts, and county government itself.
Monthly distributions to all subdivisions of all CULGF monies
are based on percentage shares determined by the County
Budget Commission. Those percentage shares may be arrived at
according to the "statutory" method, which is designed to
yield a distribution reflecting the respective "needs" of the
various governmental units. This method calls for a review of
each subdivision's proposed expenditure requests and a review
of its various revenue sources, according to specific
statutory guidelines. In many counties, budget commissions
apportion under "alternative" methods which include factors
other than, or in addition to, "needs."
For additional data concerning amounts allocated from the
State Local Government Fund to each county for budget
commission distribution and directly to each municipality
levying an income tax, see Tables LG-1 & LG-2.