Tax Data Series

Local Government Funds

STATE & LOCAL GOVERNMENT REVENUE ASSISTANCE FUNDS
Amounts Distributed to Counties, Calendar Year 1992

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). This fund is composed of a percentage of the state sales, use, personal income, public utility excise, and corporate franchise tax collections. However, the budget bill for the 1992-1993 biennium (House Bill 298, effective July 26, 1991) froze the distributions from this fund for calendar year 1992 at the same amounts distributed in 1991.

Approximately $57.3 million was allocated to the fund from the five tax sources during calendar year 1992. In turn, that amount was distributed to the 88 county undivided lcoal 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 1992.

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