Distributions - Municipal Income for Electric Light and Local
Exchange Telephone Companies
The municipal income tax for electric light companies and
local exchange telephone companies was enacted in 2000 and
the first distribution was made to municipalities in 2002.
Taxpayers make quarterly estimated payments to the Ohio
Department of Taxation. Each taxpayer apportions their
revenue based upon property, payroll and sales within each
municipality. An annual return is due by the 15th day of the
fourth month following the close of the tax year. This due
date can be extended with the filing of a federal extension.
Each year a municipality must certify to the Ohio Department
of Taxation the tax rate in effect on January 1st as well as
the recipient of quarterly and annual taxpayer information in
accordance with Administrative Rule 5703-27-01. Only
municipalities with an income tax are eligible to receive