Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in. A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

How is the RAGRET reported and paid?

Upon receipt of a completed application, the Department of Taxation will establish a resort area tax account and assign an account number. During the last month of the reporting period, a tax return, filing instructions and a return envelope will be sent to registered taxpayers. 

The Department has established semiannual reporting periods as follows:

January 1 through June 30: Due July 31

July 1 through December 31: Due January 31

Returns must be postmarked on or before the due date. Remittance should be made payable to the Ohio Treasurer of State.