Municipal Income Taxes
Tax Rates and Amounts Collected, by Municipality, Calendar
Municipal income taxes collected in Ohio during calendar year
1983 totaled $1,127,437,212. Of this amount, $1,070,121,380
was collected by cities and $57,315,832 by villages. A total
of 469 municipalities (230 cities and 239 villages) levied a
Municipal income taxes are generally imposed on wages,
salaries, and other compensation earned by residents and on
nonresidents who work in the municipality. The income tax is
also applied to business net profits that are attributable to
activities in the municipality. Many municipalities allow a
partial or full credit to residents for taxes they have paid
to another municipality of employment.
Rates of taxation in 1983 ranged from a low of 0.25 percent
in the Villages of Powhatan Point and Evendale to a high of
2.25 percent in the Cities of Toledo and Oregon. State law
requires that the rate must be uniform within a municipality
and cannot exceed one percent without a vote of the people.
Administration of the municipal income tax is strictly local,
either by the cities and villages themselves or by central
collection agencies representing several municipalities.
Data for Table LG-11 was obtained from surveys conducted by
the Ohio Department of Taxation.