Ohio Department of Taxation Tax Data Series

Local Government Funds

Library and Local Government Support Fund
Amounts Distributed to Counties, Calendar Year 2003

The library and local government support fund is comprised of 5.7 percent of personal income tax collections.  The fund was created in House Bill 291 of the 115th General Assembly. It replaced the locally collected intangible property tax, which was repealed beginning in calendar year 1986. This fund provides state aid to counties on a monthly basis for libraries and local governments, which were receiving revenue from the intangible property tax.

Recent state budget bills (House Bill 94 and House Bill 95) have temporarily suspended the statutory funding mechanism beginning with the July 2001 distributions. In calendar year 2003, each county received the same amount it received in calendar year 2001, except for reductions due to required transfers from the library and local government support fund to the OPLIN technology fund (totaling $6.5 million), reductions due to required reconciliation calculations (totaling $22.9 million), and a mandated budgetary reduction ($9.7 million).

The total amount distributed to county undivided library and local government support funds for calendar year 2003 was $452.6 million. Under statutory law, the amount allocated to each county is based on a formula contained in RC section 5747.46. Each county’s distribution is after an adjustment for any overpayment or underpayment made in the preceding year. (These statutory allocations and adjustments were suspended in 2003 by the House Bill 94 and House Bill 95 provisions).

The revenues received from the library and local government support fund are distributed by county budget commissions with nearly all of these monies going to libraries.

Figures shown were compiled from records of the Ohio Department of Taxation.

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