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.

When should businesses notify municipalities that they opted-in with the Department?

Taxpayers should notify municipalities, in which they conducted business during the previous taxable year, of their election to opt-in with the Department on or before the first day of the third month after the beginning of the taxpayer's taxable year. As a courtesy, the Department will also send municipalities a listing of taxpayers who have recently registered with the Department.