{"id":194,"date":"2012-06-29T21:31:26","date_gmt":"2012-06-29T21:31:26","guid":{"rendered":"http:\/\/www.websitefix.net\/clients\/Generic\/?page_id=194"},"modified":"2018-11-05T17:12:27","modified_gmt":"2018-11-05T17:12:27","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/ColumbusOH3\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"<p><strong>TAX &amp; LICENSE \/ STATE TAX SYSTEM<\/strong><\/p>\n<p><strong>State Income Tax<\/strong><br \/>\nOhio&#8217;s individual income tax law is based closely on federal income tax regulations. Credits and exemptions apply to taxable income. Taxpayers add and subtract adjustments and apply Ohio&#8217;s graduated tax rates to the remaining amount. For more information or answers to specific questions, contact:<\/p>\n<p><strong>Ohio Department of Taxation<\/strong><br \/>\n800-282-1780<br \/>\n<a href=\"http:\/\/www.tax.ohio.gov\/\">www.tax.ohio.gov<\/a><\/p>\n<p><strong>Frequently Requested Numbers<\/strong><br \/>\nForms Request<br \/>\n800-282-1782<\/p>\n<p><strong>Municipal Income Tax<\/strong><br \/>\nMunicipalities in Ohio are able to impose a maximum 1 percent tax rate without voter approval on wages, salaries, and other compensation. This applies to local residents but also non-residents who earn income in the municipality. Rates vary but range from 0.25 percent to 2.85 percent, although more than half of the current rates are 1 percent. Forms and information are provided by municipalities. However, the Ohio Department of Taxation provides an Internet directory for contacting the cities and villages in Ohio with a municipal income tax to obtain forms and information:<\/p>\n<p><strong>Municipal Directory<\/strong><br \/>\n<a href=\"http:\/\/www.tax.ohio.gov\/MunicipalTax.aspx\">www.tax.ohio.gov\/MunicipalTax.aspx<\/a><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>School District Tax<\/strong><br \/>\nOhio also allows school districts to impose a tax on the income of residents within the district, with current rates ranging from 0.50 to 2.00 percent. Currently, only select districts in Lorain, Geauga, and Wayne counties impose this tax. Specific school district names and tax rates are available on the Department of Taxation website:<\/p>\n<p><strong>School District Tax Rates<\/strong><br \/>\n<a href=\"http:\/\/www.tax.ohio.gov\/school_district_income.aspx\">www.tax.ohio.gov\/school_district_income.aspx<\/a><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Sales &amp; Use Tax<\/strong><br \/>\nOhio imposes a 6.0 percent sales and use tax rate. Use tax applies to goods that are purchased outside of Ohio (such as Internet transactions and catalog sales) that were not taxed but were used in Ohio. Sales taxes are collected at the retail level; use taxes must be paid directly to the state. For more information or answers to specific questions, contact:<\/p>\n<p><strong>Sales &amp; Use Tax Division<\/strong><br \/>\n<a href=\"http:\/\/www.tax.ohio.gov\/sales_and_use.aspx\">www.tax.ohio.gov\/sales_and_use.aspx<\/a><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Real Property Tax<\/strong><br \/>\nReal property in all counties is appraised every six years and property values are updated in the third year following the reappraisal. The taxable value is 35 percent of true market value, and tax rates vary with the jurisdiction (municipality, township, county, and school district). Low-income senior residents may qualify for the homestead exemption. For details or answers to specific questions, contact your county auditor&#8217;s office:<\/p>\n<p><strong>Athens County<\/strong><br \/>\n740-592-3223<br \/>\n<a href=\"http:\/\/www.athenscountyauditor.org\/\">www.athenscountyauditor.org<\/a><\/p>\n<p><strong>Delaware County<\/strong><br \/>\n740-833-2900<br \/>\n<a href=\"http:\/\/www.co.delaware.oh.us\/index.php\/auditor\">www.co.delaware.oh.us\/index.php\/auditor<\/a><\/p>\n<p><strong>Fairfield County<\/strong><br \/>\n740-687-7020<br \/>\n<a href=\"http:\/\/www.co.fairfield.oh.us\/auditor\">www.co.fairfield.oh.us\/auditor<\/a><\/p>\n<p><strong>Franklin County<\/strong><br \/>\n614-525-4663<br \/>\n<a href=\"http:\/\/www.franklincountyauditor.com\">www.franklincountyauditor.com<\/a><\/p>\n<p><strong>Hocking County<\/strong><br \/>\n740-385-2127<br \/>\n<a href=\"http:\/\/www.co.hocking.oh.us\/auditor\/default.html\">www.co.hocking.oh.us\/auditor\/default.html<\/a><\/p>\n<p><strong>Knox County<\/strong><br \/>\n740-393-6750<br \/>\n<a href=\"http:\/\/www.knoxcountyauditor.org\/\">www.knoxcountyauditor.org<\/a><\/p>\n<p><strong>Licking County<\/strong><br \/>\n740-670-5040<br \/>\n<a href=\"http:\/\/www.lcounty.com\/depts\/auditor\">www.lcounty.com\/depts\/auditor<\/a><\/p>\n<p><strong>Madison County<\/strong><br \/>\n740-852-9717<br \/>\n<a href=\"http:\/\/co.madison.oh.us\/auditor\">http:\/\/co.madison.oh.us\/auditor<\/a><\/p>\n<p><strong>Marion County<\/strong><br \/>\n740-223-4020<br \/>\n<a href=\"http:\/\/www.co.marion.oh.us\/auditor%20\">www.co.marion.oh.us\/auditor%20<\/a><\/p>\n<p><strong>Morrow County<\/strong><br \/>\n419-946-4060<br \/>\n<a href=\"http:\/\/auditor.co.morrow.oh.us\/\">http:\/\/auditor.co.morrow.oh.us<\/a><\/p>\n<p><strong>Pickaway County<\/strong><br \/>\n740-474-4765<br \/>\n<a href=\"http:\/\/pickaway.iviewauditor.com\/\">http:\/\/pickaway.iviewauditor.com<\/a><\/p>\n<p><strong>Ross County<\/strong><br \/>\n740-702-3080<br \/>\n<a href=\"http:\/\/www.co.ross.oh.us\/auditor\">www.co.ross.oh.us\/auditor<\/a><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Estate Tax<\/strong><br \/>\nOhio estate tax is levied against the value of a resident decedent&#8217;s gross estate less deductions and. For more information, contact:<\/p>\n<p><strong>Estate Tax Information<\/strong><br \/>\n800-977-7711<br \/>\n<a href=\"http:\/\/www.tax.ohio.gov\">www.tax.ohio.gov<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>TAX &amp; LICENSE \/ STATE TAX SYSTEM State Income Tax Ohio&#8217;s individual income tax law is based closely on federal income tax regulations. Credits and exemptions apply to taxable income. Taxpayers add and subtract adjustments and apply Ohio&#8217;s graduated tax rates to the remaining amount. For more information or answers to specific questions, contact: Ohio [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/ColumbusOH3\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/ColumbusOH3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/ColumbusOH3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/ColumbusOH3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/ColumbusOH3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":6,"href":"https:\/\/www.sunraydirect.com\/ColumbusOH3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":555,"href":"https:\/\/www.sunraydirect.com\/ColumbusOH3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/555"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/ColumbusOH3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}