Motor Vehicle Fuel Tax
Amounts Distributed to Various Local Government
Units, by County, Calendar Year
All motor vehicle fuel taxes are collected by the state and
distributed among state and local governmental units
according to statutory formula. Motor fuel tax revenues are
required by the Ohio Constitution to be used only for highway
purposes. The current motor fuel tax rate per gallon,
effective July 1, 2005, is 28 cents.
The total 28 cents per gallon rate is actually composed of
five separate levies: two levies of two cents each; one levy
of eight cents; one levy of one cent; and a cents per gallon
rate of 15 cents. Each of these levies is distributed in a
different manner. For a detailed explanation of the
distribution of revenue, consult the motor vehicle fuel tax
section of the Department of Taxation’s Annual Report:
In calendar year 2010, distributions to local governments
from the motor vehicle fuel tax were $571.8 million. Of this
amount, $241.8 million went to municipalities, $121.7 million
to townships, and $208.3 million to county governments.
Under Ohio law, each county receives an equal motor fuel tax
distribution. In contrast, distributions to townships vary
because each township’s distribution is based on the larger
amount produced by two alternative formulas. Finally,
municipal distributions vary because they are based on each
municipality's proportionate share of motor vehicle
registrations. The municipal distributions range from $753 in
the Village of Alvordton (Williams County) to $24,290,902 in
the City of Columbus (Franklin County).
These figures have been compiled from records of the Ohio
Department of Taxation, Revenue Accounting Division.