News and Information
H.B. 5 – New Municipal Income Tax Guidelines
Effective January 1st, 2016
Pursuant to the passage of Amended Substitute House Bill 5 in December 2014, new state-mandated municipal income tax guidelines have been established effective with tax returns due for tax years beginning January 1st, 2016 and after.
Ohio Revised Code Chapter 718, effective January 1st, 2016 can be found at the following link: http://codes.ohio.gov/orc/718. Please reference this document to determine how the new state-mandated changes affect you.
**IMPORTANT TO KNOW** The new tax code “Chapter 39.60” goes into effect on January 1, 2016 and will apply to tax year 2016 and forward. The current tax code “Chapter 39.50” will continue to be in effect and will apply to tax years 2015 and prior.
To view Chapter 39.60 (new) or Chapter 39.50 (old) select the appropriate link
Please click a link below for information detailed by type of filer:
For Penalty and Interest Rates click here.
For Taxpayer’s Rights & Responsibilities click here.
For How to File an Appeal click here.
For Our Letter to Tax Preparers click here.
Updated December 29, 2015