Motor Vehicle Fuel Tax
Motor Fuel Tax
Amounts Distributed to Cities and to All Local Governments,
by County, Calendar Year 1995
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 1995, distributions to local governments
from the motor fuel tax amounted to $299,305,293. Of this
amount, $128,150,817 went to municipalities (cities received
$110,428,407), $59,876,571 to townships, and $111,277,904 to
county governments. An additional $57,122,890 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 28.3 percent of total
motor fuel tax receipts (25.0 percent excluding the Local
Transportation Improvement Program Fund); the remainder is
used for statewide 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 the state highway operating fund
|
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 the state highway operating fund
|
15 cents per gallon levy from the State and Local
Government Highway Distribution Fund:
- 1 cent, or 6.7%, of the current 15 cents rate to the
Local Transportation Improvement Program Fund
- Remaining 14 cents is distributed as follows:
|
75.0%
|
To the state highway operating fund
|
|
10.7%
|
To municipal corporations in proportion to their vehicle
registrations
|
|
9.3%
|
Divided equally among counties
|
|
5.0%
|
Divided equally among townships
|
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.