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Municipal Net Profit Tax

The enactment of HB 49 provides business taxpayers the option, beginning with the 2018 tax year, to file one municipal net profit tax return through the Ohio Business Gateway (the Gateway) for processing by the Department of Taxation. The Department will handle all administrative functions for those centrally-filed returns and will distribute payments to the appropriate municipalities. The Department will also handle audits and appeals.

Municipality/Local Government Portal

Important Information for Municipal Corporations

Important Information for Taxpayers

Registration

Taxpayers must make an election to file with the Department on or before the fifteenth day of the fourth month of their taxable year. For example, taxpayers that operate on a calendar year basis are required to opt-in to file with the commissioner on or before Friday, April 15th, 2022 for taxable year 2022. The election will remain in effect until terminated by the taxpayer.

Taxpayers who are not registered with the Department for the municipal net profit tax must register first before filing any return or making any payments.

Taxpayers can make the election to file with the Department through;

The administration of the tax for periods prior to taxable year 2018 and for periods which the taxpayer has not opted-in with the Department will be handled by the applicable municipal corporations or third-party administrators.

Note: Sole proprietors are not eligible to opt-in with the Department and should continue to file with municipalities.

Active Municipal Net Profit Tax Accounts:

(NOTE: This list is not all-inclusive as it only contains taxpayers that have given the Department permission to publish their information)

Upon registration, the taxpayer is asked whether they grant the Department permission to list their company’s information (name, address, FEIN) on the Department’s website. This will allow municipal corporations to self-serve to see who has opted-in. Only those taxpayers that agree to this limited waiver of confidentiality will be listed.

Filing Due Dates

Estimated Payment Due Dates

  • Instructions for Declaration of Estimated Payments
  • Payments of estimated combined tax liability for the current year are due as follows:
    • 22.5% must be paid by the fifteenth day of the fourth month of their taxable year.
    • 45% must be paid by the fifteenth day of the sixth month of their taxable year.
    • 67.5% must be paid by the fifteenth day of the ninth month of their taxable year.
    • 90% must be paid by the fifteenth day of the twelfth month of their taxable year.
  • If the due date falls on a weekend or holiday, the report or payment is due the next business day.

Click here for the estimated payment due date table.

Annual Filing Due Date

  • Annual tax returns are due the 15th day of the fourth month following the end of the taxpayer’s taxable year.
    • If the due date falls on a weekend or holiday, the report or payment is due the next business day.

Click here for the due date table.

Other Municipal Net Profit Tax Resources:

Additional Resources

Additional Resources