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MOTOR VEHICLE FUEL TAXES: Amounts Distributed to Municipalities and to All Local Governments, by County, Calendar Year 2020

All motor vehicle fuel taxes are collected by the state and distributed among state and local governmental units according to statutory formula. Motor fuel tax revenues are required by the Ohio Constitution to be used only for highway purposes.  The current motor fuel tax rates, effective July 1, 2019, are $0.385 per gallon of gasoline and $0.47 per gallon of all other fuels. Compressed natural gas is currently taxed at a rate of $0.20 per gallon (effective July 1, 2020) and will increase to a total rate of $0.47 per gallon on July 1, 2023.

For a detailed explanation of the distribution of revenue, consult the motor vehicle fuel tax section of the Department of Taxation’s Annual Report.

The MV-3 report shows, for calendar year 2020, distributions to local governments from the motor vehicle fuel tax were approximately $877.9 million. Of this amount, approximately $369.0 million went to municipalities, approximately $190.9 million to townships, and approximately $318.1 million went to county governments.

Under Ohio law, each county receives an equal motor fuel tax distribution. In contrast, distributions to townships vary because each township’s distribution is based on the larger amount produced by two alternative formulas. Finally, municipal distributions vary because they are based on each municipality's proportionate share of motor vehicle registrations. The municipal distributions range from $1,534 in the Village of Miltonsburg (Monroe) to $39,991,508 in the City of Columbus (Franklin) as shown on the MV-2 report.

These figures have been compiled from records of the Ohio Department of Taxation, Revenue Accounting Division.

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