Tax Data Series

Motor Vehicle Fuel Tax

Motor Fuel Tax
Amounts Distributed to Cities and to All Local Governments, by County, Calendar Year 1992

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 1992, distributions to local governments from the motor fuel tax amounted to $264,960,040. Of this amount, $113,446,490 went to municipalities (cities received $98,348,042), $53,008,531 to townships, and $98,505,019 to county governments. An additional $53,021,822 was transferred to the Local Transportation Improvement Program Fund. That amount is for allocation on a per capita basis to district public works integrating committees to fund grants to local subdivisions for projects approved by the district committees and the Ohio Public Works Commission. Including the Local Transportation Improvement Program Fund amount, local governments received approximately 28.3 percent of total motor fuel tax receipts; the remainder is used for statewide highway purposes.

The statutory distribution formula for the motor fuel tax is as follows:

2 cents per gallon levy from the Gasoline Excise Tax Fund:

2 cents per gallon levy from the Gasoline Excise Tax Fund:

15 cents per gallon levy from the State and Local Government Highway Distribution Fund:

• 1 cent, or 6.7%, of the current 15 cents rate to the Local Transportation Improvement Program Fund
• Remaining 14 cents is distributed as follows:

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.

• Download MV2CY92.xls
• Download MV3CY92.xls