Tax Data Series

Local Government Funds

STATE & LOCAL GOVERNMENT REVENUE ASSISTANCE FUNDS
Amounts Distributed to Counties, Calendar Year 1999

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.

Approximately $95.0 million was allocated to the fund during calendar year 1999, a 5.1 percent increase over 1998. These monies were distributed to the 88 county undivided local government revenue assistance funds in 1999. Revenues from the five tax sources comprised the fund as follows: $43.8 million from the personal income tax, $31.8 million from the sales tax, $6.7 million from the corporate franchise tax, $4.4 million from the use tax, and $4.1 million from the public utility excise tax. In addition, $4.2 million was transferred to the state local government revenue assistance fund from the income tax reduction fund, pursuant to House Bill 215 (122nd General Assembly). 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 1999.

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