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.

What is apportionment?

A business that operates within more than one municipal corporation must apportion its net profit for tax purposes.  A three-factor apportionment formula based on a business’ property, payroll, and gross receipts is used to determine the portion of net profit attributable to a municipal corporation.