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 can I opt-in for the state-administered municipal net profit tax?

Taxpayers must register with the Department and notify each municipal corporation in which the taxpayer conducted business during the previous taxable year of its election to opt-in with the Department.  The taxpayer must register and provide such notification by the first day of the third month of the taxpayer’s taxable year. (e.g., March 1 for calendar year filers).  New businesses need only register with the Department.