Tax Data Series

Local Government Funds

STATE & LOCAL GOVERNMENT REVENUE ASSISTANCE FUNDS
Amounts Distributed to Counties, Calendar Year 1990

Ohio's state local government revenue assistance fund came into existence on July 1, 1989 (created and funded by House Bill 171 of the 117th General Assembly). For calendar year 1990 distributions, this fund was comprised of 0.3 percent of the state sales, use, personal income, public utility excise, and corporate franchise tax collections for January-June and 0.6 percent for July-December.

Approximately $38.1 million was allocated to the fund from the five tax sources during calendar year 1990. In turn, that amount was distributed to the 88 county undivided local government revenue assistance funds.

The amount allocated to each county undivided local government revenue assistance fund is determined each year based upon the county's population compared to the total population for the state. The population used 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 local government revenue assistance fund are distributed by the County Budget Commission to eligible subdivisions within the county (municipalities, townships, park districts, and the county government itself). Table LG-6 shows the total revenues distributed to each county undivided local government revenue assistance fund in calendar year 1990.

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