Application of multiple local government fund payment reductions

Ohio Rev. Code Ann. § 5747.505, under Chapter 5747 | Income Tax.

Ohio Rev. Code Ann. § 5747.505

If a municipal corporation or county is subject to more than one reduction required by sections 5747.502 and 5747.504 of the Revised Code for the same month, the tax commissioner shall apply the reduction required by section 5747.504 of the Revised Code first and deposit the amount of payments withheld to the general revenue fund under division (E) of that section. Last updated April 2, 2026 at 12:30 PM