Government Resources

Distributions - Municipal Income for Electric Light and Local Exchange Telephone Companies

The municipal income tax for electric light companies and local exchange telephone companies was enacted in 2000 and the first distribution was made to municipalities in 2002. Taxpayers make quarterly estimated payments to the Ohio Department of Taxation. Each taxpayer apportions their revenue based upon property, payroll and sales within each municipality. An annual return is due by the 15th day of the fourth month following the close of the tax year. This due date can be extended with the filing of a federal extension.

Each year a municipality must certify to the Ohio Department of Taxation the tax rate in effect on January 1st as well as the recipient of quarterly and annual taxpayer information in accordance with Administrative Rule 5703-27-01. Only municipalities with an income tax are eligible to receive this revenue.