Tax Data Series

School District Data

Personal Income Tax
School District Income Tax Quarterly Distributions, by School District for Fiscal Year 1990

Table SD-2-Q4 the total distribution for fiscal year 1990. Payments are made by the Ohio Department of Taxation at the end of the month following the end of a calendar quarter. For the school districts with a starting year in 1990 shown in the table, the dollar amount represents a single payment in April 1990.

The total distribution during fiscal year 1990 amounted to $3.4 million. McComb Local School District in Hancock County received the largest amount for districts that received four payments ($353,089). The smallest amount went to Licking Valley Local School District in Licking County ($2,347) whose tax was repealed in 1987.

In 1989, the legislature enacted Senate Bill 28, reauthorizing the use of local income taxes for school districts. The school district income tax is closely tied to the state income tax, having identical tax bases. The tax is paid by residents of the district, regardless of where they work. Non-residents working in the district and corporations are not taxed.

The taxes are collected by the state in the same manner as the state income tax--through withholding, quarterly estimated payments and annual returns, except employers remit withholding either monthly or quarterly (employers who pay partial weekly for state purposes pay monthly for school district purposes). The State retains 3.0 percent of collections to cover administrative expenses.