2017 Annual Report

Fiscal Year 2017

Full Report:

• 2017 Annual Report

Individual Report Sections:

Introductory Material

• Tax Commissioner Letter 
• Title Page 
• Table of Contents Page 

Part I: Year in Review

• Year in Review 
• Responsibilities and Organization of the Department 
• Ohio’s Tax Commissioners, 1939 to present 

Part II: Ohio Taxes

• Alcoholic Beverage Taxes 
• Cigarette and Other Tobacco Products Tax 
• Commercial Activity Tax 
• Financial Institutions Tax
• Gross Casino Revenue Tax   
• Horse Racing Tax 
• Individual Income Tax — Ohio 
• Kilowatt-Hour Tax 
• Motor Vehicle Fuel Tax 
• Natural Gas Distribution Tax 
• Pass-Through Entity and Trust Withholding Tax
• Petroleum Activity Tax 
• Public Utility Excise Tax 
• Replacement Tire Fee 
• Sales and Use Tax 
• Severance Tax
• Wireless 9-1-1 Charge
• Taxes no longer in effect 

Part III: Revenue Sharing

• Local Government Fund 
• Public Library Fund 
• Tangible Property Tax Replacement Fund 

Part IV: Local Taxes

• Admissions Tax
• Alcoholic Beverage Taxes - County
• Cigarette Tax - County
• Individual Income Tax – School District
• Lodging Tax
• Municipal Income Tax
• Municipal Income Tax for Electric Light Cos. & Local Exchange Telephone Cos.
• Real Property - Manufactured Home Tax
• Property Tax – Public Utility Property
• Property Tax – Real Property
• Real Property - Conveyance Fee
• Resort Area Gross Receipts Tax
• Sales and Use Tax - Counties and Transit Authorities

Part V: Other Resources

• Other Resources 
• Recent State Legislation 
• Recent Ohio Appellate Decisions 
• Data Appendix 
• Index of Charts and Tables