Effective: February 7, 2022 Latest Legislation: House Bill 197, Senate Bill 276, Senate Bill 217, House Bill 228 – 134th General Assembly Any term used in this chapter that is not otherwise defined in this chapter has the same meaning as when used in a comparable context in laws of the United States relating to […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) As used in this section: (1) “Employer” includes a person that is a related member to or of an employer. (2) “Professional athlete” means an athlete who performs services in a professional athletic event for wages or other remuneration. (3) “Professional […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A)(1) An individual is presumed to be domiciled in a municipal corporation for all or part of a taxable year if the individual was domiciled in the municipal corporation on the last day of the immediately preceding taxable year or if the […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly This section applies to any taxpayer engaged in a business or profession in a municipal corporation that imposes an income tax in accordance with this chapter, unless the taxpayer is an individual who resides in the municipal corporation or the taxpayer is […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section: (1) “Nonqualified deferred compensation plan” means a compensation plan described in section 3121(v)(2)(C) of the Internal Revenue Code. (2)(a) Except as provided in division (A)(2)(b) of this section, “qualifying loss” means the excess, if any, of […]
Effective: September 14, 2016 Latest Legislation: Senate Bill 172 – 131st General Assembly (A)(1) Each employer, agent of an employer, or other payer located or doing business in a municipal corporation that imposes a tax on income in accordance with this chapter shall withhold from each employee an amount equal to the qualifying wages of […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly As used in this section, “sports gaming facility” and “type B sports gaming proprietor” have the same meanings as in section 3775.01 of the Revised Code and “lottery sports gaming” has the same meaning as in section 3770.23 of the Revised Code. […]
Effective: September 29, 2015 Latest Legislation: House Bill 64 – 131st General Assembly (A) Notwithstanding division (A) of section 715.013 of the Revised Code, a municipal corporation may levy a tax on income and a withholding tax if such taxes are levied in accordance with the provisions and limitations specified in this chapter. On or […]
Effective: September 28, 2018 Latest Legislation: House Bill 133 – 132nd General Assembly (A) An annual return with respect to the income tax levied by a municipal corporation shall be completed and filed by every taxpayer for any taxable year for which the taxpayer is liable for the tax. If the total credit allowed against […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) Any taxpayer subject to municipal income taxation with respect to the taxpayer’s net profit from a business or profession may file any municipal income tax return, estimated municipal income tax return, or extension for filing a municipal income tax return, and […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) Each member of the national guard of any state and each member of a reserve component of the armed forces of the United States called to active duty pursuant to an executive order issued by the president of the United States […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) As used in this section: (1) “Affiliated group of corporations” means an affiliated group as defined in section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier that is primarily […]
Effective: September 29, 2015 Latest Legislation: House Bill 64 – 131st General Assembly The tax administrator of a municipal corporation that imposes a tax on income in accordance with this chapter shall make electronic versions of any rules or ordinances governing the tax available to the public through the internet, including, but not limited to, […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly (A) As used in this section: (1) “Estimated taxes” means the amount that the taxpayer reasonably estimates to be the taxpayer’s tax liability for a municipal corporation’s income tax for the current taxable year. (2) “Tax liability” means the total taxes due […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) This section applies to either of the following: (1) A municipal corporation that shares the same territory as a city, local, or exempted village school district, to the extent that not more than five per cent of the territory of the […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) This section applies to a group of two or more municipal corporations that, taken together, share the same territory as a single city, local, or exempted village school district, to the extent that not more than five per cent of the […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A)(1) The legislative authority of each municipal corporation that imposes a tax on income in accordance with this chapter shall maintain a local board of tax review to hear appeals as provided in this section. The legislative authority of any municipal corporation […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A)(1)(a) Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the later of: (i) Three years after the tax was due or the return was filed, whichever is later; or (ii) One […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) Except as provided in division (B) of this section, if tax or withholding is paid to a municipal corporation on income or wages, and if a second municipal corporation imposes or assesses a tax on that income or wages after the […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter or by a charter or ordinance of a municipal corporation levying an income tax pursuant to this chapter is confidential, and no person […]
