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.

  • Fun Sites

    Hey kids!  Check out these super fun sites where you can play games, visit imaginary worlds, read books & ezines, Read More
  • Read, Rhyme, & Romp

    This free class includes interactive play, storytelling, and music to teach children and their parents and caregivers early literacy skills in a fun Read More
  • Story Times

    Let our storytelling take you and your child on a lively adventure.  Free interactive classes include reading, games, songs, and crafts. Parents, caregivers Read More
  • Early Literacy

    What is Early Literacy? Early Literacy refers to the pre-reading and pre-writing skills a child should know before starting Kindergarten. Read More
  • Parents

    Knowing how to connect with your child is not something you automatically know how to do the moment you become Read More
  • Educators

    Education is a key component to our mission.  Therefore, supporting other organizations dedicated to education is very important to us.  Read More
  • Minecraft

    Join us for another fun-filled Friday afternoon of Minecraft madness, playing along with friends on our own Minecraft server! Now we have Read More
  • Science Day @ JML

    Tuesday, October 20th  at 4:30PM at Johnson Memorial Library Each 3rd Tuesday of each month, we will be hosting a science day at Read More
  • 1
  • 2