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 information are municipalities required to submit to the Department regarding tax credits?

Both R.C. 718.15 and 718.151 require a municipal corporation and taxpayer to enter into an agreement specifying all of the conditions of the credit, prior to the municipal corporation passing an ordinance granting a credit.  The Department is asking for a copy of that agreement in addition to the ordinance.