As used in this chapter:

1. (A) "School district income tax" means an income tax adopted under one of the following:

   1. (1) Former section 5748.03 of the Revised Code as it existed prior to its repeal by Amended Substitute House Bill No. 291 of the 115th general assembly;
   2. (2) Section 5748.03 of the Revised Code as enacted in Substitute Senate Bill No. 28 of the 118th general assembly;
   3. (3) Section 5748.08 of the Revised Code as enacted in Amended Substitute Senate Bill No. 17 of the 122nd general assembly;
   4. (4) Section 5748.021 of the Revised Code;
   5. (5) Section 5748.081 of the Revised Code;
   6. (6) Section 5748.09 of the Revised Code.
2. (B) "Individual" means an individual subject to the tax levied by section 5747.02 of the Revised Code.
3. (C) "The county auditor's market" and "estimated effective rate" have the same meanings as in section 5705.01 of the Revised Code.
4. (D) "Taxable year" means a taxable year as defined in division (M) of section 5747.01 of the Revised Code.

5. (E) "Taxable income" means one of the following, as specified in the resolution imposing the tax:

   1. (1) Modified adjusted gross income for the taxable year, as defined in section 5747.01 of the Revised Code, less the exemptions provided by section 5747.025 of the Revised Code;
   2. (2) Wages, salaries, tips, and other employee compensation to the extent included in modified adjusted gross income as defined in section 5747.01 of the Revised Code, and net earnings from self-employment, as defined in section 1402(a) of the Internal Revenue Code, to the extent included in modified adjusted gross income.
6. (F) "Resident" of the school district means an individual who is a resident of this state as defined in division (I) of section 5747.01 of the Revised Code during all or a portion of the taxable year and who, during all or a portion of such period of state residency, is domiciled in the school district or lives in and maintains a permanent place of abode in the school district ;
7. (G) "School district income" means the portion of the taxable income of an individual that is received by the individual during the portion of the taxable year that the individual is a resident of the school district and the school district income tax is in effect in that school district. An individual may have school district income with respect to more than one school district.
8. (H) "Taxpayer" means an individual having school district income upon which a school district income tax is imposed.
9. (I) "School district purposes" means any of the purposes for which a tax may be levied pursuant to division (A) of section 5705.21 of the Revised Code, including the combined purposes authorized by section 5705.217 of the Revised Code.

Last updated March 17, 2026 at 10:48 AM