Tax Data Series

Motor Vehicle Fuel Tax

Motor Fuel Tax
Amounts Distributed to Cities and to All Local Governments, by County, Calendar Year 1999

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 1999, distributions to local governments from the motor fuel tax amounted to $329.1 million. Of this amount, $140.9 million went to municipalities (cities received $121.3 million and villages received $19.6 million), $65.8 million to townships, and $122.4 million to county governments. An additional $62.8 million 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% of total motor fuel tax receipts (25.0% 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¢, or 6.7%, of the current 15 cents rate goes to the Local Transportation Improvement Program Fund.
  • The 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.

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