Trumbull County to create clearing fund for state share of vendor license fees after HB 366 change
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Summary
County auditors asked commissioners to create fund 9015 to hold the state share of a vendor license fee change enacted in House Bill 366; the board backed creating a clearing fund so state receipts are not mistakenly reported as county revenue.
Trumbull County commissioners approved creating a dedicated clearing fund to hold the state share of a vendor license fee that changed under House Bill 366, a move county officials said is needed to keep the county general fund accounting accurate.
Trumbull County Auditor Martha Yoder explained to the board that House Bill 366, which took effect April 9, 2025, increased the vendor license fee from $25 to $50. Under the change, the additional $25 must be remitted to the state for deposit in the treasury and credited to an organized crime commission fund intended to combat retail theft. Yoder told commissioners the county’s prior practice would have caused the state’s share to appear in the county general fund and overstate county receipts.
To avoid inflating county revenue, the auditor’s office requested creation of Fund 9015, described by staff as a clearing fund, which will hold the state’s share temporarily until the treasurer of state receives it. Yoder said the county’s historic receipts from the $25 portion were small: “Last year, it was about 11,000. So far this year, it's about been about 1,500 in the first quarter.” She emphasized the change is largely routine bookkeeping to remain compliant with the new law.
The commissioners directed staff to establish the fund and to proceed with the accounting changes necessary to segregate the state remittance from county receipts.
