Municipal Income Taxes: Table of Contents
The Ohio Department of Taxation's role in the municipal income tax is limited to administration of the tax for electric light companies and local exchange telephone companies, and for those businesses that have opted-in with the tax commissioner for municipal net profit tax. All other business taxpayers, as well as all individual taxpayers, should direct questions about the tax to the city or village that enacted the tax, or to the agency hired by the municipality to handle such matters on its behalf.
As a service to taxpayers, the Department of Taxation has compiled the list of municipal income tax resources below. The Ohio Department of Taxation is not responsible for the accuracy or availability of this information, and is not liable for any inaccurate or outdated information.
- Ohio Business Gateway —The Ohio Business Gateway offers online, electronic filing for most Ohio municipalities with an income tax. Services for business income (net profits) taxes and employer withholding taxes are available by logging in at business.ohio.gov. Additional information and help on all of the Gateway’s electronic filing services can be found here ( business.ohio.gov/efiling/)
- Municipal individual income tax forms and information — As a service to taxpayers, the Department of Taxation has assembled this list of links to local information on city and village income taxes.
- The Finder — Wondering whether an address is located in a particular city or village? This online tool can help.
- Downloadable rate table — The Department of Taxation maintains a complete database of municipal income tax rates that is available for download.
- City of Columbus Income Tax Division — The city of Columbus has compiled a great deal of information on municipal income taxes. After selecting this link, click on the "Tax Municipalities" tab to look up rates and local points of contact for cities and villages that have enacted an income tax.
- Annual Report (PDF) — This excerpt from the Ohio Department of Taxation’s Fiscal Year 2019 Annual Report offers a summary of the municipal income tax.
- Closing a business — There are certain tax responsibilities associated with closing a business. Learn more here.