The estimates required in Section 107.01 shall be calculated as follows:
(a) Calculations based on the Federal budget shall be done using the Budget of the United States Government for the Fiscal Year beginning on October 1st of the same calendar year for which this report is to be published;
(b) As an intermediate step, the total proposed military related expenditure shall be calculated by adding the proposed outlays for the following spending categories listed in Table 15 of the Budget of the United States Government, Fiscal Year 1986; 050-National Defense; 152-Internal Security Assistance; the subsection entitled Department of Defense-Civil of Category 602-Federal Employment Retirement and Disability; 700-Veterans Benefits and Services and sixty percent (60%) of the category 901-Interest on the Public Debt;
(c) The estimate of military related spending per person required in Section 107.01 (b) shall be calculated by dividing the total proposed military related expenditure as calculated in Section 107.03 (b) by the population of the United States of America, according to the most recently published decennial census;
(d) The estimate of military related spending allocated to Cuyahoga County shall be calculated by multiplying the per person estimate calculated in Section 107.03 (c) by the population of Cuyahoga County according to the most recently published decennial census;
(e) The estimate of the portion of the Federal funds budget that is military related required in Section 107.01 (c) shall be calculated by dividing the total proposed military related expenditure as calculated in Section 107.03 (b) by the total proposed Federal funds expenditure as listed in memorandum at the end of Table 15 of the Budget of the United States Government, Fiscal Year 1986, and converting the ratio to a percentage expressed to the nearest tenth of one percent (0.10%);
(f) As part of the information required for Section 107.01 (d), the total taxes paid in Cuyahoga County for each of the following taxes as listed in Table 2 of the Budget of the United States Government, Fiscal year 1986 shall be obtained; individual income taxes, corporation income taxes, estate and gift taxes, and customs duties. In addition, sixty percent (60%) of the excise taxes shall be included as an estimate of the Federal funds portion of the excise taxes. A total for the above taxes shall be determined;
(g) The tax collections described in Section 107.03 (f) shall be determined using official government data for Cuyahoga County for the most recent year available whenever possible. State data pro- rated based on population may be used when county data is not available. All totals for tax collections shall be based on the same collection year;
(h) The estimated allocation to military related spending for each tax shall be obtained by multiplying the tax collected in each category by the portion of the Federal funds budget that is military related, as calculated in Section 107.03 (c);
(i) The estimated allocation to military related spending per person for each tax shall be obtained by dividing each of the estimated allocations for Cuyahoga County obtained in Section 107.03 (h) by the population of Cuyahoga County, according to the most recently published decennial census.
(Ord. No. 2179-86. Passed 2-9-87, eff. 2-11-87)