Are you calculating around the tire size?
If your tires are 9% larger than stock, then you've actually covered 9% more miles than your odometer indicates (if you haven't otherwise compensated with gears and such) - if your odometer says you went 100 miles and you used exactly 6 gallons of fuel that's going to look like 16.6mpg but really you went 109 miles and got 18.1mpg..
Going by positions on the fuel gauge is kind of meaningless too because the profile of your fuel tank isn't continuous and even if the float or gauge is built to somewhat compensate for this the key word is "somewhat"
If you want to calculate real MPG you'll need to use GPS and fill-to-fill fuel volume - or at least zero out the calculations for your tires and gears vs. stock and then use fill-to-fill fuel volume.
These vehicles aren't particularly aerodynamic but it certainly gets worse when they have crap loaded on the roof, accessories bolted all over the outside, lifts and tires that expose more of the non-smooth bits to the wind. Tires themselves are not at all aerodynamic and they're heavy, and it's rotating weight... tires can damage fuel consumption in a huge way even after calculating out the difference in circumference.
To ensure the vehicle is running as efficiently as possible, properly adjust your TV cable (this makes a significant difference if it's too slack or too tight, both turn gasoline into heat needlessly) and consider everything in the emissions system a maintenance item - that includes oxygen sensors if they're two decades old they're dead, CEL or not.