Tax History
Topics:
State
Taxes
Taxation in Ohio History
Ohio Taxation history of changes.
Ohio Tax
Commissioners
Commercial Activity Tax
The CAT is paid by Ohio businesses with taxable gross
receipts of $150,000 or more in a calendar year.
Corporation Franchise Tax
The corporation franchise tax had long served as Ohio’s
primary business privilege tax.
Dealers in Intangibles Tax
The dealers in intangibles tax applies to businesses having
an office or other place of business in Ohio and engaged in:
• lending money;
• discounting, buying or selling bills of exchange, drafts,
acceptances, notes, mortgages, or other evidences of
indebtedness;
• buying or selling bonds, stocks, or other investment
securities; or
• serving as a broker for others in such transactions.
Estate
Tax
The tax is paid by the
administrator, executor, or other estate representative in
possession of the property subject to tax.
Horse
Racing Tax
The tax is paid by holders of racing permits issued by the
Ohio State Racing Commission.
Individual
Income Tax
The tax is paid by
individuals, estates, and trusts residing in Ohio or earning
or receiving Ohio income, including lottery winnings, prizes,
or awards. The tax is also paid by individuals, trusts, and
estates otherwise having nexus with Ohio.
Kilowatt-Hour
Tax
Taxpayers include:
• Electric distribution companies.
• End users that self-assess.
Motor
Vehicle Fuel Tax
The tax is paid by
fuel use tax permit holders. The tax applies to fuel used on
Ohio highways by tractor-trailer combinations, trucks with
three axles or more, and two-axle trucks with a gross vehicle
weight or a registered gross vehicle weight over 26,000
pounds.
Motor Vehicle License Tax
The tax is paid by
operators of motor vehicles on the public roads or highways.
Natural Gas Distribution Tax
The tax is paid
by natural gas distribution companies.
Pass-Through Entity and Trust Withholding
The pass-through entity tax is a system of withholding from
pass-through entities designed to collect the individual
income tax or corporation franchise tax that is otherwise due
and payable by the entities’ investors.
Public Utility Excise Tax
The tax is paid by the following types of public utilities:
Natural gas companies, waterworks companies, pipeline
companies, heating companies, and water transportation
companies.
Replacement
Tire Fee
Any replacement tire sold at the wholesale level in the State
of Ohio or any imported, untaxed replacement tire sold at
retail is subject to this fee.
Sales and
Use Tax
Ohio sales tax applies to the retail sale, lease, and rental
of tangible personal property. as well as the sale of
selected services in Ohio.
Severance
Tax
Businesses which remove selected natural
resources from the soil or water of the state must pay an
excise tax.
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Local
Taxes
Admissions
Tax
The tax applies to operators of movie theaters, theme parks,
professional sporting events, and other activities for which
there is an admissions charge.
Casino Gross Revenue Tax
The tax
applies to all gross casino revenue received by each casino
operator. “Gross casino revenue” means the income of casinos
after paying out prizes but before payment of expenses.
Lodging
Tax
This tax is paid by operators of hotels, motels, rooming
houses, and other facilities providing lodging accommodations
for transient guests. The tax applies to all transactions by
which lodging in a hotel, motel, rooming house, and other
lodging accommodations are furnished to transient guests.
These transactions are also subject to sales tax.
Manufactured
Home Tax
The manufactured home tax applies to all owners of
manufactured or mobile homes that are sitused in Ohio and are
not otherwise exempt. Homes acquire situs when they are
located in Ohio through their placement on real property
here, except when part of the inventory of a dealer in
manufactured or mobile homes.
Municipal
Income Tax
The tax is paid by residents of a
city or village that has imposed municipal income taxes well
as nonresidents who work in such a municipality. The tax also
applies to businesses that have earned net profits within the
municipality. Also, withholding responsibilities generally
apply to employers located within municipalities that have
enacted a tax.
Property
Tax- Real
The tax is paid by all real
property owners unless specifically exempt. The tax is based
on the assessed value of land and buildings.
Property Tax Conveyance Fee
Resort Area Gross Receipts Tax
The tax is paid by persons making general sales or providing
intrastate transportation within a designated resort area.
Sales and Use Tax- County and Transit
Authority
The tax is remitted by holders of
vendor’s licenses, direct-payment permits, and consumer use
tax accounts as well as registered out-of state sellers and
clerks of court. The tax applies to sales and rental of
personal property and selected services.
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