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.

Does the taxpayer pay the administrative fee in addition to the tax?

The administrative fee is not a fee the taxpayer is responsible for paying.  This is an administrative fee charged to the municipality and is calculated on the collections the Department receives on the municipality's behalf.