Tax Data Series

 

Tax Data Series: Local Government Funds

County Undivided Local Government Funds:  Amounts Distributed within Counties by County Budget Commissions, by Subdivision or Subdivision Class, Calendar Year 2010

The amount that each county receives from the state local government fund (LGF) is expressly designated for deposit into the county undivided local government fund (CULGF), where it is combined with the share of dealers in intangibles tax revenue that is collected by the state and returned to the county of origin. All of the money received by a CULGF is distributed within the county to eligible subdivisions: municipalities, townships, park districts, and county government itself. 

In calendar year 2010, the total amount (including dealers in intangibles) distributed from the state LGF to all 88 counties was $611,518,267.   However, the figures shown in the following tables are derived from surveys filed by county auditors with the Ohio Department of Taxation.  There were five counties that did not submit calendar year 2010 data; previous year’s data were used.  Based on survey data, this report shows the total amount distributed was $ 611,464,510 in calendar year 2010; there was a municipal (cities and villages) distribution of $324.2 million and a township distribution of $57.1 million while the counties retained $218.9 million.  The total amount shown distributed to all cities for 2010 was $294.0 million while the village total was $30.2 million. 

Table LG-3 shows the total amount of money distributed within each county from its CULGF during 2010, by subdivision class.  The amount received by each individual city and village from each CULGF is shown in Table LG-5.

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.  For additional information on the changes to the Local Government Funds, see this explanation.