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Ohio Revised Code

Chapter 718

Municipal Income Taxes

718.01Definitions 718.011Occasional entrant exemption 718.012Factors for determining whether individual is domiciled in municipal corporation 718.02Income subject to tax 718.021Alternative net profits apportionment for remote employees 718.03Withholding taxes from qualifying wages 718.031Withholding from casino, lottery, and sports gaming winnings 718.04Authority for tax on income and withholding tax 718.05Annual return; filing 718.051Filings by business or profession; estimated return; extension 718.052Extension for service in or for the armed forces 718.06Consolidated municipal income tax return 718.07Electronic versions of rules, ordinances, blanks, and instructions available on internet 718.08Estimated taxes 718.09Election on tax levy dividing revenue between municipal corporation and school district 718.10Election on tax levy dividing revenue between group of municipal corporations and school district 718.11Local board of tax review 718.12Limitations 718.121Second municipality imposing tax after time period allowed for refund 718.13Tax information confidential 718.131Criminal records check for employees with access to certain tax information 718.15Tax credit for businesses that foster new jobs in Ohio 718.151Tax credits to foster job retention 718.16Tax credit to person who works in joint economic development zone or district 718.17[Former R.C. 718.021, renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Refundable tax credit for qualifying losses 718.18Service of assessment 718.19Requests for refunds 718.23Verification of accuracy of returns 718.24Authority of tax administrator 718.25Rounding of amounts 718.26Identification information 718.27Interest and penalties 718.28Administration of claims 718.30Adoption of rules 718.31Payment of persons hired to inspect books 718.35Fraud 718.36Audits 718.37Actions against tax administrator or municipal corporation 718.38Request for opinion of the tax administrator 718.39Municipal corporations with larger population; correspondence from tax administrator 718.41Amended returns 718.50Members and employees of general assembly and certain judges excluded from tax 718.80Filing net profit taxes; election to be subject to provisions of chapter 718.81Definitions 718.82Applicability; taxable situs; apportionment 718.821Alternative net profits apportionment for remote employees 718.83Certification of amounts to be paid municipal corporations 718.84Information provided to tax administrators; confidentiality 718.841Web portal information sharing 718.85Filing of annual return; remittance; disposition of funds 718.851Electronic filing 718.86Consolidated returns 718.87Failure to pay tax 718.88Declaration of estimated taxes 718.89Additional penalties 718.90Assessments against taxpayer 718.91Refund applications 718.92Amended returns 718.93Examination of records and other documents and persons 718.94Credits 718.95Reckless violations; penalties 718.99Violations; penalties