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 is the Resort Area Gross Receipts Excise Tax (RAGRET) Voluntary Disclosure Program?

The Ohio Department of Taxation offers a Voluntary Disclosure Program, which allows taxpayers to come forward anonymously in order to become compliant with the RAGRET.  Voluntarily disclosing information provides taxpayers with the opportunity to avoid penalties for failure to file and pay their RAGRET liabilities timely.  In order to be eligible for a RAGRET Voluntary Disclosure Program, a taxpayer must enter into a RAGRET Voluntary Disclosure Agreement (VDA) prior to any contact from the Department, including audit, compliance, and criminal investigation programs.