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
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.