Tax Data Series

Local Government Funds

Amounts Distributed to Counties, Calendar Year 1994

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 0.7 percent of revenue from the state sales, use, personal income, public utility excise, and corporate franchise tax. However, the budget bill for the 1994-1995 biennium (House Bill 152, effective July 1, 1993) temporarily lowered the state local government fund's percentage share of the five tax sources from 0.7 percent to 0.6 percent. The lower percentage share will be in place from July 1, 1993 through June 30, 1995.

Approximately $68.4 million was allocated to the fund from the five tax sources during calendar year 1994. 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 1994.

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