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 happens if funds are received for a municipality that has not passed an ordinance accepting the new sections of Chapter 718 of the Ohio Revised Code?

The Department will distribute tax collected from taxpayers that opt-in with the Department to the municipalities through OAKS similar to the distributions made for municipal income tax on electric light companies and telephone companies.