municipal income tax

Ohio’s burdensome municipal income tax structure hinges on the meaning of “levy.”

Much-needed simplification of Ohio’s overly burdensome municipal income tax structure hinges on the meaning of “levy.” The 10th District Court of Appeals has heard oral arguments to decide the fate of Ohio’s efforts to reform municipal income tax for businesses and enact a centralized filing system. Last year, Ohio enacted H.B. 49, which allows businesses... Read More