Public Library Fund

As of January 2008, Ohio’s public libraries are funded through 2.22% of the state’s total general tax revenue. The new funding source broadens the base of library funding to all General Revenue tax revenues, not just personal income tax. In addition, S.B. 185 changed the name of the Library and Local Government Support Fund to the Public Library Fund effective June 20, 2008. The name change more clearly identifies the purpose of these funds.


Until 2007, the Public Library Fund (PLF) was called the Library and Local Government Support Fund (LLGSF). This fund was created by the state legislature to replace the intangibles tax, which supported libraries from 1931 until December 31, 1985. The original legislation for the fund provided that the state distribute 6.3% of the state’s personal income tax collections to each county on a monthly basis for the support of public libraries. In 1995, the funding level was amended by the legislature to 5.7% of the state’s personal income tax collections.

The majority of Ohio’s 251 public library systems rely predominately on funds from the PLF to operate their libraries.


The distribution of the PLF from the state to each county is based upon a formula devised by the Public Library Financing and Support Committee during the change from intangibles to state income tax. The distribution formula provides for a guaranteed share, based upon the county’s percent share of the 1985 intangibles taxes plus Consumer Price Index, and for a share of the excess. Using an equalization ratio, which is based upon each county’s share of the statewide population, the amount of income tax over the guaranteed share is distributed to each county. Both shares are calculated by the Ohio Department of Taxation, and the resulting amount is sent by the 10th of each month to the county treasurer. The county treasurer must distribute all funds by the 15th day of each month.

  • Johnson Memorial Library

    116 West High St. Hicksville, OH 43526 Ph: 419-542-6200 Fax: 419-542-1015  Current Hours: Monday & Tuesday 11:00 AM - 8:00 PM Wednesday Read More
  • Defiance Public Library

    ​320 Fort St. Defiance, OH 43512 Ph: 419-782-1456 Fax: 419-782-6235 Current Hours: Monday-Thursday 9:00 AM - 8:00 PM Friday 9:00 AM - 6:00 Read More
  • Sherwood Branch Library

    117 North Harrison St. Sherwood, OH 43556 Ph: 419-899-4343 Fax: 419-899-3479   Current Hours: Monday 10:00 AM - 5:30 PM Tuesday Read More
  • Mission

    The Defiance Public Library System is committed to providing service to the people of the county in a friendly environment, Read More
  • Funding

    Public Library Fund As of January 2008, Ohio’s public libraries are funded through 2.22% of the state’s total general tax Read More
  • History

    Library services in Defiance County started around 1873, when a group of civic minded citizens formed the Defiance Library Association Read More
  • Volunteer

    The libraries of the Defiance Public Library System rely on our volunteers as a partnership in supporting library programs and Read More
  • Friends of the Lilbrary

    What Are the Friends of the Library? The Friends of the Library is a non-profit group formed to sponsor library programs and support services and Read More
  • 1
  • 2