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Ohio Statutes, Title 7

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Ohio/Statutes

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Title 7, Title 7. Municipal Corporations

36 chapters · 1,301 sections in this title.

All chapters in Title 71,301 Ch 742, Chapter 742 | Police And Fire Pensio…132 Ch 733, Chapter 733 | Officers87 Ch 715, Chapter 715 | General Powers84 Ch 705, Chapter 705 | Plans Of Government68 Ch 718, Chapter 718 | Municipal Income Taxes62 Ch 731, Chapter 731 | Organization62 Ch 709, Chapter 709 | Annexation; Detachment61 Ch 727, Chapter 727 | Assessments - Generally58 Ch 723, Chapter 723 | Streets; Public Grounds53 Ch 759, Chapter 759 | Cemeteries50 Ch 737, Chapter 737 | Public Safety49 Ch 711, Chapter 711 | Plats48 Ch 743, Chapter 743 | Utilities - Electric; …47 Ch 703, Chapter 703 | Classification43

62 sections·Filtered byTitle 7✕Ch 718✕

Ohio Rev. Code Ann. § 718.01 Definitions
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Any term used in this chapter that is not otherwise defined in this chapter has the same meaning as when used in a comparable context in laws of the United States relating to federal income taxation or in Title LVII of the Revised Code, unless a different meaning is clearly requi…
Ohio Rev. Code Ann. § 718.011 Occasional entrant exemption
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(A) As used in this section:(1) "Employer" includes a person that is a related member to or of an employer.(2) "Professional athlete" means an athlete who performs services in a professional athletic event for wages or other remuneration.(3) "Professional entertainer" means a per…
Ohio Rev. Code Ann. § 718.012 Factors for determining whether individual is domiciled in municipal corporation
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(A)(1) An individual is presumed to be domiciled in a municipal corporation for all or part of a taxable year if the individual was domiciled in the municipal corporation on the last day of the immediately preceding taxable year or if the tax administrator reasonably concludes th…
Ohio Rev. Code Ann. § 718.02 Income subject to tax
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This section applies to any taxpayer engaged in a business or profession in a municipal corporation that imposes an income tax in accordance with this chapter, unless the taxpayer is an individual who resides in the municipal corporation or the taxpayer is an electric company, co…

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Ohio Rev. Code Ann. § 718.021 Alternative net profits apportionment for remote employees

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(A) As used in this section: (1) "Qualifying remote employee or owner" means an individual who is an employee of a taxpayer or who is a partner or member holding an ownership interest in a taxpayer that is treated as a partnership for federal income tax purposes, provided that th…

Ohio Rev. Code Ann. § 718.03 Withholding taxes from qualifying wages

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(A)(1) Each employer, agent of an employer, or other payer located or doing business in a municipal corporation that imposes a tax on income in accordance with this chapter shall withhold from each employee an amount equal to the qualifying wages of the employee earned by the emp…

Ohio Rev. Code Ann. § 718.031 Withholding from casino, lottery, and sports gaming winnings

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As used in this section, "sports gaming facility" and "type B sports gaming proprietor" have the same meanings as in section 3775.01 of the Revised Code and "video lottery terminal" and "video lottery sales agent" have the same meanings as in section 3770.10 of the Revised Code. …

Ohio Rev. Code Ann. § 718.04 Authority for tax on income and withholding tax

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(A) Notwithstanding division (A) of section 715.013 of the Revised Code, a municipal corporation may levy a tax on income and a withholding tax if such taxes are levied in accordance with the provisions and limitations specified in this chapter. On or after January 1, 2016, the o…

Ohio Rev. Code Ann. § 718.05 Annual return; filing

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(A) An annual return with respect to the income tax levied by a municipal corporation shall be completed and filed by every taxpayer for any taxable year for which the taxpayer is liable for the tax. If the total credit allowed against the tax as described in division (D) of sect…

Ohio Rev. Code Ann. § 718.051 Filings by business or profession; estimated return; extension

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(A) Any taxpayer subject to municipal income taxation with respect to the taxpayer's net profit from a business or profession may file any municipal income tax return, estimated municipal income tax return, or extension for filing a municipal income tax return, and may make payme…

Ohio Rev. Code Ann. § 718.052 Extension for service in or for the armed forces

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(A) Each member of the national guard of any state and each member of a reserve component of the armed forces of the United States called to active duty pursuant to an executive order issued by the president of the United States or an act of the congress of the United States, and…

Ohio Rev. Code Ann. § 718.06 Consolidated municipal income tax return

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(A) As used in this section:(1) "Affiliated group of corporations" means an affiliated group as defined in section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier that is primarily engaged in the business of p…

Ohio Rev. Code Ann. § 718.07 Electronic versions of rules, ordinances, blanks, and instructions available on internet

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The tax administrator of a municipal corporation that imposes a tax on income in accordance with this chapter shall make electronic versions of any rules or ordinances governing the tax available to the public through the internet, including, but not limited to, ordinances or rul…

Ohio Rev. Code Ann. § 718.08 Estimated taxes

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(A) As used in this section: (1) "Estimated taxes" means the amount that the taxpayer reasonably estimates to be the taxpayer's tax liability for a municipal corporation's income tax for the current taxable year. (2) "Tax liability" means the total taxes due to a municipal corpor…

Ohio Rev. Code Ann. § 718.09 Election on tax levy dividing revenue between municipal corporation and school district

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(A) This section applies to either of the following: (1) A municipal corporation that shares the same territory as a city, local, or exempted village school district, to the extent that not more than five per cent of the territory of the municipal corporation is located outside t…

Ohio Rev. Code Ann. § 718.10 Election on tax levy dividing revenue between group of municipal corporations and school district

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(A) This section applies to a group of two or more municipal corporations that, taken together, share the same territory as a single city, local, or exempted village school district, to the extent that not more than five per cent of the territory of the municipal corporations as …

Ohio Rev. Code Ann. § 718.11 Local board of tax review

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(A)(1) The legislative authority of each municipal corporation that imposes a tax on income in accordance with this chapter shall maintain a local board of tax review to hear appeals as provided in this section. The legislative authority of any municipal corporation that does not…

Ohio Rev. Code Ann. § 718.12 Limitations

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(A)(1)(a) Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the later of: (i) Three years after the tax return, including any valid extension, was due or filed, whichever is later; or (ii) One year after t…

Ohio Rev. Code Ann. § 718.121 Second municipality imposing tax after time period allowed for refund

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(A) Except as provided in division (B) of this section, if tax or withholding is paid to a municipal corporation on income or wages, and if a second municipal corporation imposes or assesses a tax on that income or wages after the time period allowed for a refund of the tax or wi…

Ohio Rev. Code Ann. § 718.13 Tax information confidential

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(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this chapter or by a charter or ordinance of a municipal corporation levying an income tax pursuant to this chapter is confidential and not a public record unde…

Ohio Rev. Code Ann. § 718.131 Criminal records check for employees with access to certain tax information

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(A) Division (B) of this section applies to any of the following individuals: (1) An employee in the service of a municipal corporation or regional council of government; (2) A prospective employee for a position in the service of a municipal corporation or regional council of go…

Ohio Rev. Code Ann. § 718.15 Tax credit for businesses that foster new jobs in Ohio

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A municipal corporation, by ordinance, may grant a refundable or nonrefundable credit against its tax on income to a taxpayer to foster job creation in the municipal corporation. If a credit is granted under this section, it shall be measured as a percentage of the new income tax…

Ohio Rev. Code Ann. § 718.151 Tax credits to foster job retention

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A municipal corporation, by ordinance, may grant a refundable or nonrefundable credit against its tax on income to a taxpayer for the purpose of fostering job retention in the municipal corporation. If a credit is granted under this section, it shall be measured as a percentage o…

Ohio Rev. Code Ann. § 718.16 Tax credit to person who works in joint economic development zone or district

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A municipal corporation shall grant a credit against its tax on income to a resident of the municipal corporation who works in a joint economic development zone created under section 715.691 or a joint economic development district created under section 715.70, 715.71, or 715.72 …

Ohio Rev. Code Ann. § 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

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(A) As used in this section: (1) "Nonqualified deferred compensation plan" means a compensation plan described in section 3121(v)(2)(C) of the Internal Revenue Code. (2)(a) Except as provided in division (A)(2)(b) of this section, "qualifying loss" means the excess, if any, of th…

Ohio Rev. Code Ann. § 718.18 Service of assessment

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(A)(1) Subject to division (B) of this section, a copy of each assessment shall be served upon the person affected thereby either by personal service, by certified mail, or by a delivery service authorized under section 5703.056 of the Revised Code.(2) With the permission of the …

Ohio Rev. Code Ann. § 718.19 Requests for refunds

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(A) Upon receipt of a request for a refund, the tax administrator of a municipal corporation, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the municipal corpora…

Ohio Rev. Code Ann. § 718.23 Verification of accuracy of returns

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(A) A tax administrator, or any authorized agent or employee thereof may examine the books, papers, records, and federal and state income tax returns of any employer, taxpayer, or other person that is subject to, or that the tax administrator believes is subject to, the provision…

Ohio Rev. Code Ann. § 718.24 Authority of tax administrator

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Nothing in this chapter shall limit the authority of a tax administrator to perform any of the following duties or functions, unless the performance of such duties or functions is expressly limited by a provision of the Revised Code or the charter or ordinances of the municipal c…

Ohio Rev. Code Ann. § 718.25 Rounding of amounts

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A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this chapter. Any fractional part of a dollar that equals or exceeds fifty cents shall be rounded to the next whole dollar, …

Ohio Rev. Code Ann. § 718.26 Identification information

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(A) Nothing in this chapter prohibits a tax administrator from requiring any person filing a tax document with the tax administrator to provide identifying information, which may include the person's social security number, federal employer identification number, or other identif…

Ohio Rev. Code Ann. § 718.27 Interest and penalties

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(A) As used in this section: (1) "Applicable law" means this chapter, the resolutions, ordinances, codes, directives, instructions, and rules adopted by a municipal corporation provided such resolutions, ordinances, codes, directives, instructions, and rules impose or directly or…

Ohio Rev. Code Ann. § 718.28 Administration of claims

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(A) As used in this section, "claim" means a claim for an amount payable to a municipal corporation that arises pursuant to the municipal income tax imposed in accordance with this chapter.(B) Nothing in this chapter prohibits a tax administrator from doing either of the followin…

Ohio Rev. Code Ann. § 718.30 Adoption of rules

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Nothing in this chapter prohibits the legislative authority of a municipal corporation, or a tax administrator pursuant to authority granted to the administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the municipal corporation in accorda…

Ohio Rev. Code Ann. § 718.31 Payment of persons hired to inspect books

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No person hired or retained by a tax administrator to examine or inspect a taxpayer's books shall be paid on a contingency basis.

Ohio Rev. Code Ann. § 718.35 Fraud

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No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by municipal corporation ordinance or state law to be filed with a tax administrator,…

Ohio Rev. Code Ann. § 718.36 Audits

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(A) At or before the commencement of an audit, the tax administrator shall provide to the taxpayer a written description of the roles of the tax administrator and of the taxpayer during an audit and a statement of the taxpayer's rights, including any right to obtain a refund of a…

Ohio Rev. Code Ann. § 718.37 Actions against tax administrator or municipal corporation

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(A) A taxpayer aggrieved by an action or omission of a tax administrator, a tax administrator's employee, or an employee of the municipal corporation may bring an action against the municipal corporation for damages in the court of common pleas of the county in which the municipa…

Ohio Rev. Code Ann. § 718.38 Request for opinion of the tax administrator

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(A) An "opinion of the tax administrator" means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the tax administrator.(B) A taxpayer may submit a written request for an opinion of the …

Ohio Rev. Code Ann. § 718.39 Municipal corporations with larger population; correspondence from tax administrator

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If the municipal corporation imposing a tax in accordance with this chapter has a population greater than thirty thousand according to the most recent decennial census or if the tax administrator charged with the administration of the tax is described in either division (U)(1)(b)…

Ohio Rev. Code Ann. § 718.41 Amended returns

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(A) A taxpayer shall file an amended return with the tax administrator in such form as the tax administrator requires if any of the facts, figures, computations, or attachments required in the taxpayer's annual return to determine the tax due levied by the municipal corporation i…

Ohio Rev. Code Ann. § 718.50 Members and employees of general assembly and certain judges excluded from tax

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(A) No municipal corporation other than the municipal corporation of residence shall levy a tax on the income of any member or employee of the Ohio general assembly including the lieutenant governor which income is received as a result of services rendered as such member or emplo…

Ohio Rev. Code Ann. § 718.80 Filing net profit taxes; election to be subject to provisions of chapter

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(A) A taxpayer may elect to be subject to sections 718.80 to 718.95 of the Revised Code in lieu of the provisions set forth in the remainder of this chapter. Notwithstanding any other provision of this chapter, upon the taxpayer's election, both of the following shall apply: (1) …

Ohio Rev. Code Ann. § 718.81 Definitions

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If a term used in sections 718.80 to 718.95 of the Revised Code that is not otherwise defined in this chapter is used in a comparable context in both the laws of the United States relating to federal income tax and in Title LVII of the Revised Code and the use is not consistent, …

Ohio Rev. Code Ann. § 718.82 Applicability; taxable situs; apportionment

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This section applies to any taxpayer that is engaged in a business or profession in a municipal corporation and that has made the election under section 718.80 of the Revised Code. (A) Except as otherwise provided in section 718.821 of the Revised Code and division (B) of this se…

Ohio Rev. Code Ann. § 718.821 Alternative net profits apportionment for remote employees

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(A) Terms used in this section have the same meanings as in section 718.021 of the Revised Code. (B) A taxpayer may elect to apply the provisions of this section to the apportionment of its net profit from a business or profession. For taxpayers that make this election, the provi…

Ohio Rev. Code Ann. § 718.83 Certification of amounts to be paid municipal corporations

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(A) On or before the last day of each month, the tax commissioner shall certify to the director of budget and management the amount to be paid to each municipal corporation, based on amounts reported on annual returns and declarations of estimated tax under sections 718.85 and 71…

Ohio Rev. Code Ann. § 718.84 Information provided to tax administrators; confidentiality

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(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by sections 718.80 to 718.95 of the Revised Code is confidential and not a public record under section 149.43 of the Revised Code, and no person shall disclose suc…

Ohio Rev. Code Ann. § 718.841 Web portal information sharing

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(A) The department of taxation shall create and maintain a world wide web portal capable of securely exchanging information between the department and municipal corporations. (B) The web portal created pursuant to division (A) of this section shall be used by both the department …

Ohio Rev. Code Ann. § 718.85 Filing of annual return; remittance; disposition of funds

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(A)(1) For each taxable year, every taxpayer shall file an annual return. Such return, along with the amount of tax shown to be due on the return less the amount paid for the taxable year under section 718.88 of the Revised Code, shall be submitted to the tax commissioner, on a f…