Tax Data Series

Individual Income

Municipal Income Taxes
Tax Rates and Amounts Collected, by Municipality, Calendar Year 1985

Municipal income taxes collected in Ohio during calendar year 1985 totaled $1,390,090,616. Of this amount, $1,315,449,965 was collected by cities and $74,640,651 by villages. A total of 475 municipalities (231 cities and 244 villages) levied a tax.

Municipal income taxes are generally imposed on wages, salaries, and other compensation earned by residents and on nonresidents who work in the municipality. The income tax is also applied to business net profits that are attributable to activities in the municipality. Many municipalities allow a partial or full credit to residents for taxes they have paid to another municipality of employment.

Rates of taxation in 1985 ranged from a low of 0.25 percent in the Village of Powhatan Point to a high of 2.50 percent in the Cities of Campbell, Oakwood and Springfield. State law requires that the rate must be uniform within a municipality and cannot exceed one percent without a vote of the people. Administration of the municipal income tax is strictly local, either by the cities and villages themselves or by central collection agencies representing several municipalities.

Data for Table LG-11 was obtained from surveys conducted by the Ohio Department of Taxation.