Motor Vehicle Fuel Tax
Motor Fuel Tax
Amounts Distributed to Cities and to All Local Governments,
by County, Calendar Year 1997
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 1997, distributions to local governments
from the motor fuel tax amounted to $310,927,898. Of this
amount, $133,126,392 went to municipalities (cities received
$114,242,156 and villages received $18,884,236) $62,198,071
to townships, and $115,603,435 to county governments. An
additional $59,354,260 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.