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Ohio · Through 2025-09-30 (House Bill 96 - 136th General Assembly)

Ohio Rev. Code § 5747.021: School district income tax.

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Where this section sits in the code
  1. Title 57 Taxation
  2. Chapter 5747 Income Tax

In addition to the tax levied under section 5747.02 of the Revised Code, the tax commissioner shall charge the tax imposed on the school district income of an individual by a school district under Chapter 5748. of the Revised Code by multiplying the rate certified to be charged under such chapter by the taxpayer's school district income with respect to that district.

Collected 2026-09-14T19:24:41Z. Source file · JSON

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