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:

  • 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.
  • Aug 27, 2020

    Register by Sept. 1 to file municipal net profit tax

    Ohio businesses that have a taxable year that begins on July 1, and want to file their 2020 municipal net profit tax with the Ohio Department of Taxation, must register on or before Sept. 1 on the Ohio Business Gateway.
  • 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.
  • May 14, 2020

    Muni tax reform in Supreme Court’s hands

    The fate of municipal income tax reform now lies with the Ohio Supreme Court after justices heard oral arguments about two related cases on May 13.
  • Jun 12, 2019

    Municipal net profit tax estimated payment deadline is June 17

    The Ohio Department of Taxation has issued a reminder for practitioners and calendar year taxpayers.

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: