Municipal Income Taxes

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is not responsible for the accuracy or availability of this information, and is not liable for any inaccurate or outdated information.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 business.ohio.gov. Additional information and help on all of the Gateway’s electronic filing services can be found here (business.ohio.gov/efiling/)
  • Municipal 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.
  • The Finder — 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 Division — 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 income tax.
  • 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.
  • Closing a business — There are certain tax responsibilities associated with closing a business. Learn more here.