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.