Local Government Funds
Local Government Revenue Assistance Fund
Amounts Distributed to Counties, Calendar Year 2004
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, recent state budget bills (House Bill 94 and House
Bill 95) temporarily suspended this funding formula beginning
with the July 2001 distributions. In calendar year 2004, each
county received the same amount it received in calendar year
Approximately $94.6 million was distributed from the fund
during calendar year 2004. This money was distributed to the
88 county undivided local government revenue assistance
Under statutory law (suspended since July 2001 by the House
Bill 94 and House Bill 95 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 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 2004.
Figures shown were compiled from records of the Ohio
Department of Taxation.