School District Data
Personal Income Tax
District Income Tax Quarterly Distributions, by School
District for Fiscal Year 1994
Table SD-2-Q4 shows four quarterly distributions of school
district income taxes to school districts during fiscal year
1994. Payments are made by the Ohio Department of Taxation at
the end of the month following the end of a calendar quarter.
For the fourth quarterly payment in fiscal year 1994, a total
of $16.4 million was distributed to 97 school districts.
The total distribution during fiscal year 1994 amounted to a
total of $64.2 million. Pickerington Local School District in
Fairfield County received the largest amount for districts
that received four payments ($4,622,339). The smallest amount
went to Danville Local School District in Knox County
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 2.5 percent of
collections to cover administrative expenses.