Local Government Funds
LOCAL GOVERNMENT REVENUE ASSISTANCE FUND
Amounts Distributed to Counties, Calendar Year 2002
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.
However, in fiscal years 2002 and 2003, the state budget bill
(House Bill 94) temporarily suspended this funding formula
beginning with the July 2001 distributions. In calendar year
2002, each county received the same amount it received in
calendar year 2001, except for reductions due to required
Approximately $95.8 million was distributed from the fund
during calendar year 2002, a 4.9 percent decrease from 2001.
This money was distributed to the 88 county undivided local
government revenue assistance funds. Revenues from the five
tax sources contributed to the fund as follows: $47.6 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.
Under statutory law (suspended in 2002 by the House Bill 94
provisions), the amount allocated to each county undivided
local government revenue assistance fund is 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
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 2002.
Figures shown were compiled from records of the Ohio
Department of Taxation.