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.