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 a municipality does not receive opt-in notification from the taxpayer or it is received after the first day of the third month of the taxpayer's taxable year?

By registering with the Department on or before the deadline, the taxpayer has made a valid election and the municipality should act accordingly. As a courtesy, the Department will also send municipalities a listing of taxpayers who have recently registered with the Department.