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 municipalities need to send the taxpayer information outlined in R.C. 718.80(C)(2) every year?

No.  Because a taxpayer's opt-in automatically renews until terminated by the taxpayer, municipalities should only have to send this information once per taxpayer, unless the taxpayer terminates their election to opt-in and then opts back in during another taxable year.