Local Government Funds
ASTATE & LOCAL GOVERNMENT REVENUE ASSISTANCE
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 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 1994.
Figures shown were compiled from records of the Ohio
Department of Taxation.