Local Government Funds
STATE & LOCAL GOVERNMENT REVENUE ASSISTANCE
Amounts Distributed to Counties, Calendar Year 1997
Ohio's state local government revenue assistance fund came
into existence on July 1, 1989. This fund is composed of 0.6
percent of revenue from the state sales tax, use tax,
personal income tax, public utility excise tax, and corporate
franchise tax. The budget bill for the 1997-1998 biennium
(House Bill 117, effective July 1, 1995) permanently set the
state local government revenue assistance fund's percentage
share of the five tax sources at 0.6 percent.
Approximately $82.9 million was allocated to the fund during
calendar year 1997, a 6.5 percent increase over 1996. In
1997, revenues from the five tax sources comprised the fund
as follows: $37.2 million from the personal income tax, $27.6
million from the sales tax, $7.2 million from the corporate
franchise tax, $4.2 million from the use tax, and $4.3
million from the public utility excise tax. In addition, $2.4
million was transferred to the state local government revenue
assistance fund from the income tax reduction fund, pursuant
to Senate Bill 310 (121st General Assembly). Approximately
$82.9 million was distributed to the 88 county undivided
local government revenue assistance funds in 1997.
The amount allocated to each county undivided local
government revenue assistance fund is determined each year
based upon the county's population compared to the total
population for the state. The population used is the more
recent of either the latest federal estimated census figures
or the latest decennial census figures that include
population totals as of June 1 of the preceding year (Section
5747.61, Ohio Revised Code).
The revenues received from the state local government revenue
assistance fund are distributed by the County Budget
Commission to eligible subdivisions within the county
(municipalities, townships, park districts, and the county
government itself). Table LG-6 shows the total revenues
distributed to each county undivided local government revenue
assistance fund in calendar year 1997.
Figures shown were compiled from records of the Ohio
Department of Taxation.