Ohio § 5735.051

§ 5735.051.

Out of revenue from the tax levied by section 5735.05 of the Revised Code , the treasurer of state shall place to the credit of the tax refund fund established

by section 5703.052 of the Revised Code amounts equal to the refunds certified by the tax commissioner pursuant to sections 5735.13 , 5735.14 , and 5735.142 of the Revised Code .  The treasurer of state shall then transfer seven-eighths per cent of the revenue

to the waterways safety fund to be used for the purposes of sections 1547.71 to 1547.77 of the Revised Code , one-eighth per cent to the wildlife boater angler fund to be used for the purposes

specified by section 1531.35 of the Revised Code , and the amount described in section 5735.053 of the Revised Code to the motor fuel tax administration fund.  Revenue remaining after such crediting and transfers shall be distributed each month

as provided in divisions (A) to (E) of this section. (A) The portion of revenue described in division (A)(1) of section 5735.05 of the Revised Code shall be credited as follows: (1) One hundred thousand dollars to the grade crossing protection fund for the purposes

specified by section 4907.472 of the Revised Code ; (2) Of such revenue remaining after crediting under division (A)(1) of this section,

five and two thousand nine hundred forty-two ten thousandths per cent shall be credited

to the highway operating fund, which is hereby created in the state treasury, and

ninety-four and seven thousand fifty-eight ten thousandths per cent to the gasoline

excise tax fund. (a) Of the amount credited to the gasoline excise tax fund under division (A)(2) of this

section, ninety-three and one thousand six hundred seventy-seven ten thousandths per

cent shall be transferred as follows: (i) Six and seven-tenths per cent of the amount to be transferred under division (A)(2)(a)

of this section to the local transportation improvement program fund created by section 164.14 of the Revised Code ; (ii) An amount equal to five cents multiplied by the number of gallons of motor fuel sold

at stations operated by the Ohio turnpike and infrastructure commission, such gallonage

to be certified by the commission to the treasurer of state not later than the last

day of the month following.  Such money shall be expended for the construction, reconstruction, maintenance,

and repair of turnpike projects, except that the funds may not be expended for the

construction of new interchanges.  The funds also may be expended for the construction, reconstruction, maintenance,

and repair of those portions of connecting public roads that serve existing interchanges

and are determined by the commission and the director of transportation to be necessary

for the safe merging of traffic between the turnpike and those public roads. (iii) The remainder of the amount to be transferred under division (A)(2)(a) of this section

after the transfers under divisions (A)(2)(a)(i) and (ii) of this section shall be

distributed on the fifteenth day of the following month as follows: (I) Ten and seven-tenths per cent for distribution among municipal corporations under division (A)(1) of section 5735.27 of the Revised Code , except that the sum of seven hundred forty-five thousand eight hundred seventy-five

dollars shall be subtracted each month from the amount so computed and credited to

the highway operating fund; (II) Nine and three-tenths per cent for distribution among counties under division (A)(2) of section 5735.27 of the Revised Code , except that the sum of seven hundred forty-five thousand eight hundred seventy-five

dollars shall be subtracted each month from the amount so computed and credited to

the highway operating fund; (III) Five per cent for distribution among townships under division (A)(3)(a) of section 5735.27 of the Revised Code , except that the sum of two hundred sixty-three thousand two hundred fifty dollars

shall be subtracted each month from the amount so computed and credited to the highway

operating fund; (IV) Except as provided in division (A)(3) of this section, the balance shall be transferred

to the highway operating fund and used for the purposes set forth in division (B) of section 5735.27 of the Revised Code . (b) Of the amount credited to the gasoline excise tax fund under division (A)(2) of this

section, six and eight thousand three hundred twenty-three ten thousandths per cent

shall be distributed on the fifteenth day of the following month as follows: (i) Forty-two and eighty-six hundredths per cent shall be distributed among municipal

corporations in accordance with division (A)(1) of section 5735.27 of the Revised Code ; (ii) Thirty-seven and fourteen hundredths per cent shall be distributed among counties

in accordance with division (A)(2) of section 5735.27 of the Revised Code ; (iii) Twenty per cent shall be combined with twenty per cent of any amounts transferred

from the highway operating fund to the gasoline excise tax fund through biennial appropriations

acts of the general assembly pursuant to the planned phase-in of a new source of funding

for the state highway patrol, and shall be distributed among townships in accordance

with division (A)(3)(b) of section 5735.27 of the Revised Code . (3) Monthly from September to February of each fiscal year, an amount equal to one-sixth

of the amount certified in July of that year by the treasurer of state pursuant to division (Q) of section 151.01 of the Revised Code shall, from amounts required to be credited or transferred to the highway operating

fund pursuant to division (A)(2)(a)(iii)(IV) of this section, be credited or transferred

to the highway capital improvement bond service fund created in section 151.06 of the Revised Code .  If, in any of those months, the amount available to be credited or transferred to

the bond service fund is less than one-sixth of the amount so certified, the shortfall

shall be added to the amount due the next succeeding month.  Any amount still due at the end of the six-month period shall be credited or transferred

as the money becomes available, until such time as the office of budget and management

receives certification from the treasurer of state or the treasurer of state's designee

that sufficient money has been credited or transferred to the bond service fund to

meet in full all payments of debt service and financing costs due during the fiscal

year from that fund. (B) The portion of revenue described in division (A)(2) of section 5735.05 of the Revised Code shall be credited each month as follows: (1) Sixty-seven and one-half per cent to the highway operating fund for distribution

pursuant to division (B) of section 5735.27 of the Revised Code ; (2) Thirty-two and one-half per cent to the gasoline excise tax fund for distribution

under division (A) of section 5735.27 of the Revised Code in the same manner as money from that fund is distributed under division (A)(2)(b)

of this section. (C)(1) The portion of revenue described in division (A)(3) of section 5735.05 of the Revised Code shall be credited each month as follows: (a) Three-sixteenths to the gasoline excise tax fund for distribution under division

(C)(2) of this section; (b) Thirteen-sixteenths to the highway operating fund, subject to the deduction under

division (C)(3) of this section. (2) The revenue credited to the gasoline excise tax fund under division (C)(1)(a) of

this section shall be distributed in the same manner as in division (A)(2)(b) of this

section, subject to the deductions under division (C)(3) of this section.  Each municipal corporation, county, or township shall use at least ninety per cent

of the revenue distributed to it under division (C)(2) of this section to supplement,

rather than supplant, other local funds used for highway-related purposes. (3)(a) Before the distribution from the gasoline excise tax fund to municipal corporations

as provided in division (C)(2) of this section, the department of taxation shall deduct

thirty-three and one-third per cent of the amount specified in division (A)(3)(c) of section 5735.27 of the Revised Code and use it for distribution to townships pursuant to division (A)(3)(b) of that section. (b) Before the distribution from the gasoline excise tax fund to counties as provided

in division (C)(2) of this section, the department of taxation shall deduct thirty-three

and one-third per cent of the amount specified in division (A)(3)(c) of section 5735.27 of the Revised Code and use it for distribution to townships pursuant to division (A)(3)(b) of that section. (c) Before crediting the portion of revenue described in division (A)(3) of section 5735.05 of the Revised Code to the highway operating fund under division (C)(1)(b) of this section, the department

of taxation shall deduct thirty-three and one-third per cent of the amount specified

in division (A)(3)(c) of section 5735.27 of the Revised Code and use it for distribution to townships pursuant to division (A)(3)(b) of that section. (D) The portion of revenue described in division (A)(4) of section 5735.05 of the Revised Code shall be credited each month to the highway operating fund. (E) The portion of revenue described in division (B) of section 5735.05 of the Revised Code shall be credited each month as follows: (1) Fifty-five per cent of that revenue to the highway operating fund for distribution

pursuant to division (B) of section 5735.27 of the Revised Code ; (2) Forty-five per cent of that revenue to the gasoline excise tax fund to be divided

each month as follows: (a) Forty-two and eighty-six hundredths per cent for distribution among municipal corporations

under division (A)(1) of section 5735.27 of the Revised Code ; (b) Thirty-seven and fourteen hundredths per cent for distribution among counties under division (A)(2) of section 5735.27 of the Revised Code ; (c) Twenty per cent for distribution among townships as provided under division (A)(3)(b) of section 5735.27 of the Revised Code .