Municipal Income Taxes: Table of Contents
The Ohio Department of Taxation's role in the municipal
income tax is limited to administration of the tax for
electric light companies and
local exchange telephone companies
. All other business
taxpayers, as well as all individual taxpayers, should direct
questions about the tax to the city or village that enacted
the tax, or to the agency hired by the municipality to handle
such matters on its behalf.
As a service to taxpayers, the Department of Taxation has
compiled the list of municipal income tax resources below.
The Ohio Department of Taxation is not responsible for the
accuracy or availability of this information, and is not
liable for any inaccurate or outdated information.
Ohio Business Gateway —The Ohio Business Gateway offers
online, electronic filing for most Ohio municipalities with
an income tax. Services for business income (net profits)
taxes and employer withholding taxes are available by
logging in at
Additional information and help on all of the Gateway’s
electronic filing services can be found here (
income tax forms and information
— As a
service to individual and business taxpayers, the
Department of Taxation has assembled this list of links to
local information on city and village income taxes.
— Wondering whether or not an address
is located in a particular city or village? This online
tool can help.
Downloadable rate table — The
Department of Taxation maintains a complete database of
municipal income tax rates that is available for download.
City of Columbus Income Tax
— The city of Columbus has complied a
great deal of information on municipal income taxes
throughout Ohio. After selecting this link, click on the
"Tax Municipalities" tab to look up rates and local points
of contact for cities and villages that have enacted an
Brief Summary (PDF) —
This excerpt from Ohio's Taxes: A Brief Summary of Major
State & Local Taxes in Ohio, offers a brief summary of
the municipal income tax.
— There are certain tax
responsibilities associated with closing a business. Learn