WHAT'S NEW FOR 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 1, 2016. Ohio Revised Code, Chapter 718: Municipal Income Taxes, is the state law that municipalities are required to follow, and can be found at http://codes.ohio.gov/orc/718. Please reference this document to determine how the new state mandated changes affect your municipal taxable income. The section below details the changes to interest and penalties. This is being published in accordance with Ohio Revised Code 718.27.