School District Data
Personal Income Tax
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
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tax was repealed in 1987.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.