Motor Vehicle Fuel Tax
Motor Fuel Tax
Amounts Distributed to Various Local Government Units, by
County, Calendar Year 2003
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 2003, distributions to local governments
from the motor fuel tax amounted to $344.9 million. Of this
amount, $145.5 million went to municipalities, $73.1 million
to townships, and $126.3 million to county governments.
The fuel tax is actually composed of five separate levies:
three levies of two cents each; one levy of one cent; and a
cents per gallon rate. The cents per gallon rate in effect is
15 cents per gallon, and the total of the excise tax rates
for fiscal year 2003 was 22 cents per gallon. Effective July
1, 2003, one levy was increased to four cents per gallon
bringing the total rate in fiscal year 2004 to 24 cents. The
rate increased to 26 cents per gallon effective July 1, 2004,
and to 28 cents on July 1, 2005.
The motor vehicle fuel tax is composed of five separate
levies. Each of these levies is distributed in a different
manner. After refunds, the following transfers of receipts
were made (as of July 1, 2003):
- Waterways Safety Fund received 0.875 percent (R.C.
5735.051).
- Wildlife Boater Angler Fund received 0.125 percent (R.C.
5735.051).
- The amount needed to ensure that there are sufficient
funds to meet all payments for highway bond retirement.
- A portion of the motor fuel tax collected (five cents per
gallon) on fuel sold at stations on the Ohio Turnpike is
returned to the Ohio Turnpike Commission for turnpike
projects (paid from the cents per gallon tax) (R.C.5735.23).
- The Motor Fuel Tax Administrative Fund received 0.275
percent.
The remainder was distributed as follows:
2 cents per gallon (R.C. 5735.05, 5735.23):
2/17 of $100,000 was transferred monthly to the Grade
Crossing Fund with the remainder distributed as follows:
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30.0%
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to municipal corporations in proportion to their motor
vehicle registrations;*
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25.0%
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to all counties in equal amounts;*
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45%
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to the state.
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4 cents per gallon (R.C. 5735.25, 5735.26,
5735.27):
87.5 percent to the state; The amount remaining after the
above distribution is made, as well as an additional dollar
amount specified in the transportation budget bill are
transferred to the Gasoline Excise Tax Fund. From this total
transferred amount:
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42.86%
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distributed to municipalities in proportion to their
motor vehicle registrations;*
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37.14 %
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distributed to all counties in equal amounts.*
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20.0%
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distributed to townships by the greater of two
formulas, one of which is based on allocating the total
amount to townships on an equal basis, and the other
based on the township's proportionate share of total
township lane miles (50% weight) and the township's
proportionate share of total township motor vehicle
registrations (50% weight).
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2 cents per gallon (R.C. 5735.29, 5735.291):
100 percent to the state for highway bond retirement funds,
as long as required; thereafter, 100 percent to the State
Highway Operating Fund.
1 cent per gallon (R.C. 5735.30):
100 percent to the state for highway bond retirement funds,
as long as required; thereafter, 100 percent to the State
Highway Operating Fund.
Cents per gallon tax, 15 cents per gallon
(R.C. 5735.05, 5735.23):
Collections from 1 cent of the cents per gallon tax
transferred to the Local Transportation Improvement Program
Fund and 15/17 of $100,000 is transferred monthly to the
Grade Crossing Fund, with the balance distributed as follows:
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75.0%
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to the state;
|
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10.7%
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to municipalities in proportion to their motor vehicle
registrations;^
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9.3%
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to all counties in equal amounts; ^
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5.0%
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to all townships in equal amounts.^
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* Proceeds are deposited by the state in the Gasoline
Excise Tax Fund and distributed monthly to the counties,
townships, and municipalities. MV
^ Proceeds are deposited by the state in the State and
Local Government Highway Distribution Fund and distributed
monthly to counties, townships and municipalities.
These figures have been compiled from records of the Ohio
Department of Taxation.