Local Government Funds
LOCAL GOVERNMENT REVENUE ASSISTANCE FUND
Amounts Distributed to Counties, Calendar Year 2001
Ohio's local government revenue assistance fund began July 1,
1989. This fund is composed of 0.6 percent of revenue from
the state sales tax, use tax, personal income tax, public
utility excise tax, and corporate franchise tax.
Approximately $100.8 million was allocated to the fund during
calendar year 2001, a 1.8 percent increase over 2000. This
money was distributed to the 88 county undivided local
government revenue assistance funds in 2001. Revenues from
the five tax sources contributed to the fund as follows:
$48.9 million from the personal income tax, $37.7 million
from the sales & use tax, $5.9 million from the corporate
franchise tax, and $4.6 million from the public utility
excise tax. In addition, $3.7 million was transferred to the
local government revenue assistance fund from the income tax
In fiscal years 2002 and 2003, the state budget bill (House
Bill 94) temporarily suspended the statutory allocation
formula to counties beginning with the July 2001
distributions. From July 2001 through December 2001 each
county received the same amount it received in July 2000
through December 2000.
The amount allocated to each county undivided local
government revenue assistance fund is determined each year
based upon the county's population as a percentage of the
total population for the state. The population is the more
recent of either the latest federal estimated census figures
or the latest decennial census figures that include
population totals as of June 1 of the preceding year (Section
5747.61, Ohio Revised Code).
The revenues received from the state's local government
revenue assistance fund are distributed by county budget
commissions to eligible subdivisions within the county
(municipalities, townships, park districts, and county
government itself). Table LG-6 shows the total revenues
distributed to each county undivided local government revenue
assistance fund in calendar year 2001.
Figures shown were compiled from records of the Ohio
Department of Taxation.