{"data":{"id":"us-oh/ohio-rev.-code-5747.021","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5747.021","heading":"School district income tax.","body":"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.","path":["Title 57 Taxation","Chapter 5747 Income Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5747.021","current_through":"2025-09-30 (House Bill 96 - 136th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"f0b167ea8019924a9e594ff1019fa5efab7eb523cfcddbdb345259a99fca4878","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5747.02","next":"us-oh/ohio-rev.-code-5747.022"},"notice":"GroundRules: Original legal text. Not legal advice."}