Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What are the penalties for not withholding or remitting the school district tax?

If an employer does not file a required return by the due date, the penalty may be $50 per month up to $500 or 5 percent per month up to 50 percent of the tax, whichever is greater.  If an employer fails to pay any tax owed, the penalty may be 10 percent of the delinquent payment plus twice the interest charged.  If the employer withholds the tax and fails to remit it, the penalty may be 50 percent of the delinquent payment.

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