2006 Ohio Revised Code - 5747.50. Apportionment of local government fund to subdivision.

§ 5747.50. Apportionment of local government fund to subdivision.
 

(A)  As used in this section: 

(1) "County's proportionate share" means the percentage computed for the county under division (B) of section 5747.501 [5747.50.1] of the Revised Code for use in the current calendar year. 

(2) "1983 share" means the sum of all payments made to a county under section 5747.50 of the Revised Code during 1983 under all versions of such section that were in effect during such year plus the payments made to the county's undivided local government fund in 1983 from the tax imposed on deposits under division (C) of section 5707.03 of the Revised Code. 

(3) "Amount available for distribution under division (B) of this section" means for any calendar year, both of the following: 

(a) Nine-tenths of the difference between the amount available for distribution under this section during that year and the deposit tax revenue of all counties; 

(b) The deposit tax revenue of all counties less six million dollars. 

Each year, an amount equal to the amount available for distribution under division (B) of this section shall be distributed from the local government fund as provided in that division. The balance in the fund available for distribution in that year under this section and not available for distribution under this division shall be distributed in accordance with division (C) of this section. The tax commissioner shall determine in each month what proportion of that month's local government fund balance shall be distributed under division (B) of this section and what proportion shall be distributed under division (C) of this section. 

(B)  On or before the tenth day of each month, the tax commissioner shall provide for payment to the county treasurer of each county of an amount equal to the county's proportionate share of the total amount of the local government fund available for distribution during that month under this division, except as otherwise provided and in such a way that on the last day of each calendar year, each county shall have received an amount equal to its proportionate share of the amount available for distribution under this division during that year. Counties whose proportionate shares are less than their 1983 shares shall receive an amount equal to their 1983 shares during the year in lieu of their proportionate shares, and the amounts required to be paid to all other counties shall be proportionately reduced to fund such deficiency. If any county receives payments in any year that exceed the amount to which it is entitled, that excess shall be deducted from the payments due the county in the ensuing calendar year and apportioned among and paid to the counties that did not receive any such excess. 
 

The amount paid to any county in any month shall not be less than twenty-five thousand dollars unless a smaller payment is required in order to avoid paying that county more during the year than the amount to which it is entitled for that year. 
 

Money received into the treasury of a county under this division shall be credited to the undivided local government fund in the treasury of the county on or before the fifteenth day of each month. The county auditor shall issue warrants against all of the undivided local government fund in the county treasury in the respective amounts allowed as provided in section 5747.51 of the Revised Code, and the treasurer shall distribute and pay such sums to the subdivision therein. 

(C)  On or before the tenth day of each month, the tax commissioner shall provide for payment to each municipal corporation which had in effect during the preceding calendar year a tax imposed under Chapter 718. of the Revised Code. The amount paid to each municipal corporation shall bear the same percentage to the total amount to be distributed to all such municipal corporations under this division as the total income taxes collected by such municipal corporation during the second year preceding the year in which distribution is made bears to the total amount of such taxes collected by all municipal corporations during such period. Payments received by a municipal corporation under this division shall be paid into its general fund and may be used for any lawful purpose. 

(D)  Each municipal corporation which has in effect a tax imposed under Chapter 718. of the Revised Code shall, no later than the thirty-first day of August of each year, certify to the tax commissioner the total amount of income taxes collected by such municipal corporation pursuant to such chapter during the preceding calendar year. The tax commissioner shall withhold payment of local government fund moneys pursuant to division (C) of this section from any municipal corporation for failure to comply with this reporting requirement. 
 

HISTORY: 134 v H 475 (Eff 12-20-71); 135 v H 86 (Eff 6-29-73); 135 v S 432 (Eff 7-3-74); 139 v H 694 (Eff 11-15-81); 140 v H 260 (Eff 9-27-83); 140 v H 291 (Eff 7-1-83); 140 v S 293 (Eff 1-1-84); 141 v H 201 (Eff 7-1-85); 142 v H 171. Eff 7-1-87.