Income Tax


Municipal Income Tax Guidelines


Effective January 1, 2016

Pursuant to the passage of Amended Substitute House Bill 5 in December 2014, new State of Ohio mandated municipal income tax guidelines have been established for tax returns due for the tax years beginning January 1, 2016, and after.

Please use the links below for information detailed by type of filer:

Penalties and Interest Rates

For information on penalties and interest rates, view the Penalties and Interest (PDF).

Ohio Revised Code, Chapter 718

Effective January 1, 2016 view more information on Chapter 718 on the Ohio Laws and Administrative rules website.

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