Individual Income
Municipal Income Taxes
Tax Rates and Amounts Collected, by Municipality, Calendar
Year 1992
Municipal income taxes collected in Ohio during calendar year
1992 totalled $2,105,569,114. Of this amount, $1,977,961,954
was collected by cities and $127,607,161 by villages. A total
of 519 municipalities (229 cities and 290 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 1992 ranged from a low of 0.25 percent
in the Village of Powhatan Point to a high of 2.50 percent in
the Cities of Campbell and Oakwood and the Village of New
Boston. 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.
Several municipalities had high percentage increases in
collections in 1992. The majority of the increases were due
to tax rate adjustments which, in turn, resulted in higher
collections. Examples of increases due to rate adjustments
are the Village of Batavia, Clermont County, up 74.5%, the
Village of Mingo Junction, Jefferson County, up 56.7%, and
the Village of Grafton, Lorain County, up 65.6%. The first
full year of collections in 1992 resulted in large variances
for the Village of Malvern, Carroll County up 94.1%, the
Village of Shawnee Hills, Delaware County, up 95.9%, and the
Village of Scio, Harrison County, up 68.6%.
Data for Table LG-11 was obtained from surveys conducted by
the Ohio Department of Taxation.