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 will the state-administered municipal net profit tax work?

Businesses that opt-in to have the municipal net profit tax administered by the Department will file declarations, make payments, and file tax returns with the Department through a state-administered option on the Ohio Business Gateway.  The declarations and returns will include all municipal corporations in which the business is subject to tax and the corresponding payments for the combined tax liabilities will be made to the Department. The Department will distribute tax collections to the municipal corporations thereby eliminating the need for a taxpayer to make individual payments to each municipal corporation in which it is subject to tax.   The Department will also handle all other aspects of tax administration for those businesses opting-in—including billing, assessment, collections, audit, and the appeals process.