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:
- 1ยข, 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.