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.

Do I need to send the Department a copy of the ordinance/resolution passed by a municipality in accordance with Sec.803.100(B) in HB 49?

There is no need for municipalities to send the Department a copy of the ordinance/resolution adopting the new provisions of Ohio Revised Code Chapter 718.

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