Tax Data Series

Motor Vehicle Fuel Tax

Motor Fuel Tax
Amounts Distributed to Cities and to All Local Governments, by County, Calendar Year 1984

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 1984, distributions to local governments from the motor fuel tax amounted to $154,372,603. This figure represents about 25 percent of total motor fuel tax receipts; the remainder is used for statewide highway purposes. Of this amount, $65,861,086 went to municipalities (cities received $57,674,988), $30,930,741 to townships, and $57,580,776 to county governments.

On July 1, 1981, 3.3 cents was added to the 7 cent-per-gallon tax rate. This additional rate was computed pursuant to a formula based on 1) a maintenance index factor; and 2) a consumption factor. This additional rate was subsequently increased to a 4.7 cent tax on March 1, 1982 and to the current 5 cents on March 1, 1983.

The statutory distribution formula for the motor fuel tax is as follows:

2 cents per gallon levy from the General Excise Tax Fund:

30.0 %

To municipal corporations in proportion to their vehicle registrations

25.0%

Divided equally among counties

0%

To the state highway operating fund

2 cents per gallon Highway Construction 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 the state highway operating fund

5 cents per gallon tax

10.7%

To municipal corporations in proportion to their vehicle registrations

9.3%

Divided equally among counties

5.0%

Divided equally among townships

75.0% To the state highway operating fund

The other 3 cents-per-gallon tax is used for state highway purposes.

The table mv2 shows the amounts distributed to Ohio's municipalities while table mv3 is a compilation of the amounts distributed to all Ohio's local governments, by county.

These figures have been compiled from records of the Ohio Department of Taxation.