Motor Vehicle Fuel Tax
Motor Fuel Tax
Amounts Distributed to Various Local Government Units, by
County, Calendar Year 2002
All motor fuel taxes are collected by the state and
distributed among state and local governmental units by
statutory formula. These amounts are required by the Ohio
Constitution to be used for highway purposes.
In calendar year 2002, distributions to local governments
from the motor fuel tax amounted to $328.4 million. Of this
amount, $140.6 million went to municipalities, $65.7 million
to townships, and $122.1 million to county governments. An
additional $62.8 million was transferred to the Local
Transportation Improvement Program Fund. That amount
is for allocation on a per capita basis to district public
works integrating committees to fund grants to local
subdivisions for projects approved by the district committees
and the Ohio Public Works Commission. Including the
Local Transportation Improvement Program Fund
amount, local governments received approximately
28.5% of net motor fuel tax receipts*; the remainder is used
for state highway purposes.
The statutory distribution formula for the motor fuel tax is
as follows:
2 cents per gallon levy from the Gasoline Excise Tax
Fund:
|
30.0%
|
to municipal corporations in proportion to their
vehicle registrations
|
|
25.0%
|
divided equally among counties
|
|
45.0%
|
to state highway purposes
|
2 cents per gallon levy from the Gasoline Excise Tax
Fund:
|
7.5%
|
to municipal corporations in proportion to their
vehicle registrations
|
|
7.5%
|
divided equally among counties
|
|
17.5%
|
divided equally among townships
|
|
67.5%
|
to state highway purposes
|
15 cents per gallon levy from the State and Local
Government Highway Distribution Fund:
- 1ยข, or 6.7%, of the current 15 cents rate goes to the
Local Transportation Improvement Program Fund
- The remaining 14 cents is distributed as follows:
|
75.0%
|
to state highway purposes
|
|
10.7%
|
to municipal corporations in proportion to their
vehicle registrations
|
|
9.3%
|
divided equally among counties
|
|
5.0%
|
divided equally among townships
|
The remaining 3 cents-per-gallon of the tax are used
for state highway purposes.
These figures have been compiled from records of the Ohio
Department of Taxation.
*Net fuel tax receipts are after required transfers made to
the Grade Crossing Fund, Waterways Safety Fund, Wildlife
Boater Angler Fund, and the Ohio Turnpike Commission.