Motor Vehicle Fuel Tax
Motor Fuel Tax
Amounts Distributed to Cities and to All Local Governments,
by County, Calendar Year 1985
All motor fuel taxes are collected by the state and
distributed among state and local governmental units by
statutory formula. These amounts are required by the Ohio
Constitution to be used for highway purposes.
In calendar year 1985, distributions to local governments
from the motor fuel tax amounted to $153,526,153. This figure
represents about 25 percent of total motor fuel tax receipts;
the remainder is used for statewide highway purposes. Of this
amount, $65,684,250 went to municipalities (cities received
$57,541,012), $30,668,407 to townships, and $57,173,496 to
county governments.
The statutory distribution formula for the motor fuel tax is
as follows:
2 cents per gallon levy from the General Excise Tax
Fund:
|
30.0%
|
To municipal corporations in proportion to their
vehicle registrations
|
|
25.0%
|
Divided equally among counties
|
|
45.0%
|
To the state highway operating fund
|
2 cents per gallon Highway Construction
Fund:
|
7.5%
|
To municipal corporations in proportion to their
vehicle registrations
|
|
7.5%
|
Divided equally among counties
|
|
17.5%
|
Divided equally among townships
|
|
67.5%
|
To the state highway operating fund
|
5 cents per gallon tax
|
10.7%
|
To municipal corporations in proportion to their
vehicle registrations
|
|
9.3%
|
Divided equally among counties
|
|
5.0%
|
Divided equally among townships
|
|
75.0%
|
To the state highway operating fund
|
The other 3 cents-per-gallon tax is used for state
highway purposes.
The table mv2 shows the amounts distributed to Ohio's
municipalities while table mv3 is a compilation of the
amounts distributed to all Ohio's local governments, by
county.
These figures have been compiled from records of the Ohio
Department of Taxation.