Tax Data Series

Local Government Funds

Local Government Revenue Assistance Fund
Amounts Distributed to Counties, Calendar Year 2005

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, 95, and 66) temporarily suspended this funding formula beginning with the July 2001 distributions. Effective July 2005, House Bill 66 extended the temporary freeze by two more years. In calendar year 2005, each county received the same amount it received in calendar year 2004.


Approximately $94.6 million was distributed from the fund during calendar year 2005. This money was distributed to the 88 county undivided local government revenue assistance funds.


Under statutory law (suspended in 2005 by the House Bill 95 and House Bill 66 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 2005.


Figures shown were compiled from records of the Ohio Department of Taxation.