Tax Data Series

Motor Vehicle Fuel Tax

Motor Fuel Tax
Amounts Distributed to Cities and to All Local Governments, by County, Calendar Year 1996

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 1996, distributions to local governments from the motor fuel tax amounted to $303,711,577. Of this amount, $130,037,601 went to municipalities (cities received $111,830,301 and villages received $18,207,430) $60,757,836 to townships, and $112,916,140 to county governments. An additional $57,916,904 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.