Municipal Income Tax for Electric Light Companies and Local
Exchange Telephone Companies
Each electric light company and each local exchange telephone
company having taxable nexus with Ohio and having property,
payroll or sales in any Ohio municipality that has enacted a
municipal income tax is subject to the Ohio Revised Code
Chapter 5745 municipal income tax. The Chapter 5745 municipal
income tax is administered and enforced by the Ohio
Department of Taxation (rather than by the various Ohio
municipalities that have enacted a municipal income tax).
In computing the tax, federal taxable income after certain
adjustments is apportioned first to Ohio and then to each
Ohio municipality that has enacted a municipal income tax and
in which the electric light company or local exchange
telephone company has nexus. After determining the taxpayer’s
Ohio income apportioned to a particular municipality the tax
for that municipality is computed by multiplying that income
by the tax rate determined by the municipality (for each
municipality the same tax rate applies to Chapter 5745
taxpayers as applies to Chapter 718 general taxpayers). The
State of Ohio then distributes to each municipality the tax
collected less an administration fee.
To calculate the tax and file your tax return, you must
download the "Tax Spreadsheet" shown below. The spreadsheet
is a Microsoft Excel template containing the forms,
calculations and formatting for uploading the file to us. In
addition, we suggest that you download the "Legal
Instructions" document. This is an Adobe PDF file containing
all necessary instructions pertaining to this tax. Finally,
you can download a PDF file containing the required "Record
Formats" for upload files if you choose not to use the Excel
template for that purpose.
To file this tax return online, you must first register with
us by clicking on the "New Taxpayer Registration" link below
(Electric Light Companies and Local Exchange Telephone
Companies that have previously registered need not register
through this link). Through this process we will assign you a
unique user id and password that you can then use to e-file
your tax return. The "e-File a Form" link below will then
guide you through the process of uploading your tax data to
us.
If you have questions or experience problems with this site,
please call us at (888) 405-4039.
NOTE: When filing an amended municipal income
tax return please insert an "X" in the amended return cell on
line 5 of the annual return and show as a fourth quarter estimated
payment for each municipality the sum of (1) the fourth
quarter estimated payment actually made for the municipality
and (2) any payment submitted with the original return for
that municipality.
For additional information on amended returns or refunds,
refer to the legal instructions below.
New Taxpayer
Registration
Registered taxpayers, eFile a Form