School District Data
Personal Income Tax
School 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exception of Paint Valley Local School District in Ross County which received $59,976; Paint Valley's income tax was repealed effective January 01, 1996.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.