Municipal tax reform brings simpler compliance. OSCPA’s top legislative priority for years has been achieving meaningful reforms to Ohio’s municipal tax structure—the most complicated in the nation. In 2017, OSCPA worked with Ohio leaders and the Municipal Tax Reform Coalition to pass additional, pro-business reforms that reduce costs and red tape, making it easier for taxpayers to comply with filing requirements.

Business taxpayers who file net profits returns in more than one municipality can opt in to file one central return through the Ohio Business Gateway and make estimated quarterly payments.

 

Centralized Filing FAQ


When is registration open?

Effective for taxable years beginning on or after Jan. 1, 2018, taxpayers subject to a municipal net profit tax may elect to file and pay on a centralized basis here or by filing Form MNP R. Registration has been available with ODT since October 2017.


What is the deadline to register?

The taxpayer must register with ODT by the fifteenth day of the fourth month of the taxpayer’s taxable year (April15 for calendar year filers).


Where do filings and payments take place?

An electing taxpayer must file any tax return, estimated taxes, or extension through the Ohio Business Gateway (OBG). Payments must also be made through the OBG. The ODT also allows taxpayers the option to file and pay through the Modernized e-File (MeF) program.


If a business elects to participate, how long is the commitment?

Once the election has been made by the electing taxpayer, it automatically renews year to year unless the taxpayer terminates the election by filing a form with the tax commissioner by the first day of the third month of any taxable year.


Have additional questions?

Please click here.

Centralized Filing


Taxpayers must register by the fifteenth day of the fourth month of their fiscal year.

Opt-in Deadlines

Learn how to opt in

Register today!

OH|TAX expansion: New taxes go live Nov. 12

Advocacy Enews News Tax Tax - Corporate - State + Local

On Nov. 12, 2025, the Ohio Department of Taxation will launch the third phase of its OH|TAX eServices platform. This expansion brings several additional taxes online, allowing more taxpayers to file, pay and manage their accounts electronically.

Read Article

Ohio reminds taxpayers: August sales and use tax returns due Sept. 23

Advocacy Enews News Tax Tax - Corporate - State + Local

Ohio taxpayers are reminded that monthly sales and use tax returns for August 2025 must be filed by Sept. 23, 2025. The Ohio Department of Taxation requires all active accounts to submit returns for each reporting period, regardless of whether taxable sales occurred.

Read Article

Last chance: Sign up now for in-person OH|TAX testing for CPAs – Sept. 9 or 11

Advocacy Enews News Tax Tax - Corporate - State + Local

As the Ohio Department of Taxation prepares to roll out its OH|TAX e-Services platform, Ohio CPAs are invited to attend in-person testing sessions to preview and provide feedback on the new functionality. Sign up now for sessions on Sept. 9 or 11.

Read Article