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 if I am a new business?

If you are a new business subject to the municipal net profit tax for the first time, you need only register with the Department to opt-in for the municipal net profit tax—you do not need to notify any municipal corporations.