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Back to Table MF-106 State List
| BASED ON INFORMATION OBTAINED FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATE |
TABLE MF-106 STATUS AS OF JANUARY 1, 2001 |
| NAME OF FUND OR AGENCY |
AMOUNT OF PROPORTION | OBJECTS OF EXPENDITURE | REMARKS | STATE CODE SECTION |
|---|---|---|---|---|
| Gasoline: 22 Cents | - | - | 2¢ and 15¢ in §5735.05; 2¢ in §5735.25; 2¢ in §5735.29; 1¢ in §5735.30 | See remarks |
| Diesel: 22 Cents | - | - | Same as gasoline. | See remarks |
| LPG: 22 Cents | - | - | Same as gasoline. | See remarks |
| Gasohol: 22 Cents | - | - | Same as gasoline. | See remarks |
| In addition to the above rate is a 3 cent per gallon additional
tax imposed on commercial vehicles subject to the State's Highway Use Tax on their use of motor fuel consumed on public highways in Ohio. The distribution of the additional tax is shown below. |
5735.31 | |||
| Tax Refund Special Account..... |
Amount required | Administrative expenses and refunds of motor-vehicle fuel taxes. |
Sufficient amounts are placed in account to equal refunds certified
by the Tax Commissioner. Refunds total about $15-20 million per year and administration expenses total about $3.5 million per year. |
5735.23; 5735.26 |
| Waterways Safety Fund..... | 0.75 percent of gross tax receipts |
Acquiring, constructing and maintaining harbors, channels and facilities for vessels in navigable waters. |
General assembly finds that this percentage represents the amount of fuel used in boats. | 5735.051 |
| Grade Crossing Protection Fund..... |
See remarks | Payment of public share of the cost of reducing hazards at public highway-railway crossings. |
$100,000 per month for a total of $1,200,000 a year. | 4907.472; 5735.23 |
| State and Local Government Highway Distribution Fund..... |
15 cents and 2 cents | Distributed as follows: | May also be used for the expenses of administering and enforcing
State laws on registration and operation of motor vehicles. |
5735.23; 5735.05 |
| Municipalities..... | 30 percent | Construction and maintenance of city highways, roads, streets, and bridges. Debt service. |
Allocated on basis of number of vehicles registered in preceding
year. In cities on State highway system 7.5 percent of the 30 percent shall be spent on municipal extensions. Receipts flow through the Gasoline Excise Tax Fund. |
5735.23; 5735.27(A)(1) |
| Counties..... | 25 percent | Maintenance and repair of county roads and highways. Debt service. |
Distributed to counties in equal portions. Receipts flow through the Gasoline Excise Tax Fund. | 5735.23; 5735.27(A)(3) |
| State Highway Operating Fund..... |
45 percent | Distributed as follows: | 5735.23; 5735.27(B)(1) |
|
| Local Transportation | 1 cent | Local Road and Bridge Improvements; | Administered by the Ohio Public Works Commission | 164.14; 5735.23 |
| Improvement Fund Ohio Turnpike Authority..... |
Amount required | Construction, repair and maintenance of Ohio Turnpike. | 5 cents per gallon sold at turnpike stations. Funds may not be
expended for the construction of new interchanges. |
5735.23 |
| State Highway Operating Fund..... |
Remainder | Distributed as follows: | 5735.23 | |
| Municipalities..... | 10.7 percent | Construction and maintenance of city highways, roads, streets, and bridges. Debt service. |
Allocated on basis of number of vehicles registered in preceding year and distributed monthly. | 5735.23; 5735.27(A)(1) |
| Counties..... | 9.3 percent | Maintenance and repair of county roads and highways. Debt service. |
Distributed to counties in equal portions and distributed monthly. | 5735.23; 5735.27(A)(3) |
| Townships..... | 5 percent | Construction and maintenance of township roads and highways. |
Distributed to townships in equal portions and distributed monthly. | 5735.23; 5735.27(A)(5) |
| State Highway Operating Fund..... |
75 percent | Construction and maintenance of State highways. Enforcement of Motor Vehicle Laws (Highway Patrol) |
This fund also receives certain motor-carrier revenues. (See Table MV-106) | 5735.23; 5735.27(B)(1) |
| 2 cents | Distributed as follows: | This is the first additional tax. | 5735.25 | |
| Municipalities..... | 7.5 percent | Construction and maintenance of city highways, roads, streets, and bridges. Debt service. |
Allocated on basis of number of vehicles registered in preceding
year. In cities on State highway system 7.5 percent of 7.5 percent shall be spent on municipal extensions. Receipts flow through the Gasoline Excise Tax Fund. |
5735.26; 5735.27(A)(2) |
| Counties..... | 7.5 percent | Construction and maintenance of county roads, highways, and bridges. Debt service. |
Distributed to counties in equal portions. Receipts flow through
the Gasoline Excise Tax Fund. |
5735.26; 5735.27(A)(4) |
| Townships..... | 17.5 percent | Construction and maintenance of township roads and highways. |
Distributed to townships in equal portions. Receipts flow through the Gasoline Excise Tax Fund. | 5735.26; 5735.27(A)(5) |
| State Highway Operating Fund..... |
67.5 percent | Construction of State highways, including grade crossing elimination. |
Director of Transportation may expend funds on urban extensions of State highways. | 5735.26; 5735.27(B)(2) |
| Highway Bond Retirement Fund..... |
2 cents | Payment of interest, principal and charges for the issuance and retirement of highway improvement bonds and highway obligation bonds and notes. |
This is the second additional tax. After sufficient funds are set
aside for the payment of interest, principal, and retirement of highway obligations; the balance is credited to the State Highway Operating Fund. This Fund also receives a portion of certain motor-carrier revenues. (See Table MV-106) |
5735.29; 5735.291 |
| State Highway Operating Fund..... |
1 cent | Construction and maintenance of State highways and bridges. Enforcement of Motor Vehicle Laws (Highway Patrol) |
This is the third additional tax. Total Draw for Highway Patrol is about $180 to $190 million a year. Originally enacted for bond retirement, since all applicable bonds are retired all funds currently go to the State Highway Operating Fund |
5735.30 |
| State Highway Operating Fund..... |
3 cents | Construction of State highways, including grade crossing elimination. |
This is the commercial vehicle surtax. After sufficient funds are
set aside for the payment of interest, principal, and retirement of highway obligations; the balance is credited to the State Highway Operating Fund. |
5735.31 |
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