Tax Data Series

Local Government Funds

STATE & LOCAL GOVERNMENT REVENUE ASSISTANCE FUNDS
Amounts Distributed to Counties, Calendar Year 1995

Ohio's state local government revenue assistance fund came into existence on 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. The budget bill for the 1996-1997 biennium (House Bill 117, effective July 1, 1995) permanently set the state local government revenue assistance fund's percentage share of the five tax sources at 0.6 percent.

Approximately $73.3 million was allocated to the fund from the five tax sources during calendar year 1995, a 7.2 percent increase over 1994. In 1995, revenues from the five tax sources comprised the fund as follows: $33.6 million from the personal income tax, $25.0 million from the sales tax, $6.6 million from the corporate franchise tax, $4.1 million from the use tax, and $4.0 million from the public utility excise tax. The $73.3 million allocated to the fund 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 1995.

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