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
2007
Table LG-3 shows the total amount of money distributed within
each county from its County Undivided Local Government Fund
(CULGF) during 2007, by subdivision class. In calendar
year 2007, the total amount distributed was $616.2
million; this includes a municipal (cities and villages)
distribution of $329.6 million and a township distribution of
$55.6 million while the counties retained $219.5
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 2007 was $297.4
million while the village total was $32.2 million.
Figures shown in Tables LG-3 and 5 are derived from surveys
filed by county auditors with the Ohio Department of
Taxation. Seven counties did not submit calendar year 2007
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 2007, each CULGF received the same amount from
the state local government fund that it received in calendar
year 2006. 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." During January–July 2007, however, the
“alternative” and “statutory” methods were temporarily
superseded by the percentage shares used during the same
period of 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.