Tax Data Series

Individual Income

Municipal Income Taxes
Tax Rates and Amounts Collected, by Municipality, Calendar Year 1983

Municipal income taxes collected in Ohio during calendar year 1983 totalled $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 tax.

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.