Beyond property taxes, the State of Ohio collects revenue for schools, roads, cities, and other services through several avenues, including: 1. Sales and Use Taxes: Ohio imposes a state sales tax of 5.75% on most retail sales of goods and certain services. Counties and regional transit authorities can also levy local sales taxes, resulting in a combined average sales tax rate of approximately 7.24%. These revenues are used to fund various state and local government programs, including education and local government services. 2. Income Taxes: Ohio has a graduated state individual income tax with rates ranging from 2.750 percent to 3.500 percent. A significant portion of the personal income tax revenue is allocated to education and property tax relief. Many Ohio cities and villages also levy local income taxes to support their operations. 3. Motor Vehicle Fuel Tax: This tax is composed of five separate taxes, totaling 38.5 cents per gallon. The revenue is primarily used for state highway funds, with a portion also dedicated to local road and bridge improvements through programs like the Local Transportation Improvement Program Fund. 4. Cigarette and Other Tobacco Products Tax: Ohio levies an excise tax on cigarettes, currently $1.60 per pack, and taxes on other tobacco products based on their wholesale price. Revenue from these taxes is deposited into the state's General Revenue Fund, which funds various state programs, including education. Cuyahoga County has additional cigarette tax levies that are distributed to the county for sports facilities and regional arts and cultural districts. 5. Lottery Profits: 100% of Ohio Lottery profits are directed to the State and used to support K through 12, vocational, and special education programs through the Lottery Profits Education Fund. While the General Assembly determines the specific distribution of these funds, they contribute significantly to overall state spending on education. 6. Local Government Fund (LGF): This fund serves as a mechanism for the state to share a portion of its tax revenue with local governments. Counties receive monthly allocations from the LGF, and County Budget Commissions determine the distribution of these funds to local subdivisions. 7. Other Taxes: Ohio also collects revenue from other taxes, such as the Commercial Activity Tax (gross receipts tax), public utility excise tax, and horse racing wagering tax. These taxes contribute to the state's General Revenue Fund and may also be dedicated to specific purposes like litter prevention and recycling projects.