School District Data
Personal Income Tax
District Income Tax Quarterly Distributions, by School
District for Fiscal Year 1997
Table SD-2-Q4 shows four quarterly distributions of school
district income taxes to school districts during fiscal year
1997. 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 1997, a total
of $24.4 million was distributed to 120 school districts.
The total distribution during fiscal year 1997 amounted to a
total of $99.8 million. Pickerington Local School District in
Fairfield County received the largest amount for districts
that received four payments ($6,029,228).The smallest
distributions went to Upper Scioto Valley Local School
District in Hardin County ($140,598) with the exception of
Paint Valley Local School District in Ross County which
received $59,976; Paint Valley's income tax was repealed
effective January 01, 1996.
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 1.50 percent of
collections to cover administrative expenses.