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.

  • Get a Library Card

    You can apply for a system-wide DPLS Library card online at all  three library locations in Defiance, Hicksville, and Sherwood.  Library cards are Read More
  • WiFi

    Defiance Public Library System Wireless Access The Defiance Public Library System provides a free wireless internet access point or "hot spot" Read More
  • Technology Classes

    Are you a newcomer to the world of PC's, tablets, and smart phones? Or maybe you're comfotable with computers but want to learn Read More
  • Program Proposals

    The staff at DPLS is always looking for great event and class ideas. Do you have a topic you would like Read More
  • Borrowing and Requesting Items

    Borrowing Items You may borrow up to 20 items on your DPLS library card. The loan period for items is Read More
  • Renew

    Unless reserved by another patron, items may be renewed up to 2 times. You can renew: in person  by telephone  Read More
  • Accessibility Services

    Defiance Public Library System provides a variety of services for people with disabilities. Browsing Assistance Patrons who need assistance browsing Read More
  • Guidelines for Using Library Computers

    Adults (18 or older) and Young Adults (ages 13-17) (you must have one of two options below) Must be current Read More
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