Municipal Tax Reform

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.

Ohio Tax Reform
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

Latest news on municipal income tax reform:

  • Sep 30, 2021

    Society supports muni tax cleanup bill

    OSCPA this week supported legislation that will update the centralized collection process for levying municipal income taxes based on a business’s net profits.
  • Jun 03, 2021

    Budget plan addresses muni tax rules, employment services exclusion

    The latest draft of Ohio’s budget bill contains several OSCPA-advocated items that will improve the state’s business climate, including revised pandemic-related municipal income tax withholding rules and eliminating the sales and use tax on employment services.
  • May 13, 2021

    OSCPA asks for COVID-related muni tax withholding clarifications

    The Ohio Society of CPAs has both the U.S. and Ohio Constitution on its side, as it continues to make the statement at the Statehouse that employees should not have to pay income tax to cities where they neither live, nor work.
  • Nov 05, 2020

    Ohio Supreme Court upholds centralized collection

    In a big win for CPAs and Ohio businesses and after decades of efforts by OSCPA to enact these commonsense laws, the Ohio Supreme Court today said the State Department of Taxation has the authority to create a centralized system for the collection of all municipal business income taxes.
  • Jul 31, 2020

    Optional centralized collection – a look back

    Getting optional centralized collection of municipal net profits taxes enacted in Ohio’s biennial budget was a difficult task, but one that will improve the state’s business climate.

Centralized filing: open for business!

Taxpayers must register by the first day of the third month of their fiscal year.

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Frequently Asked Questions

Municipal City Notifications:
For Tax Preparers

For Taxpayers

How businesses can benefit:

How CPAs can help: