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 2005
Table LG-3 shows the total amount of money distributed within
each county from its County Undivided Local Government Fund
(CULGF) during 2005, by subdivision class. In calendar year
2005, the total amount distributed was $615.8 million; this
includes a municipal (cities and villages) distribution of
$327.2 million and a township distribution of $55.0 million
while the counties retained $222.3 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 2005 was $296.9 million while the village total
was $30.3 million.
Figures shown in Tables LG-3 and 5 are derived from surveys
filed by county auditors with the Ohio Department of
Taxation. Two counties did not submit calendar year 2005 data
for this report; previous year’s information was used in
place.
Each of Ohio's 88 counties has 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 fund allocation formula
to counties were suspended. In calendar year 2005, each CULGF
received the same amount from the state local government fund
that it received in calendar year 2004. 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 most counties, budget commissions
apportion under "alternative" methods which include factors
other than, or in addition to, "needs." Beginning in July
2005, however, the “alternative” and “statutory” methods were
temporarily superseded by the percentage shares used during
the prior year (HB66, 126th General Assembly).
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.