Akron's Local Taxes & Fees: The Rules That Matter

Every city handles local taxes & fees a little differently. In Akron, Ohio, there are 2 distinct rules that residents and property owners should be aware of. Some are stricter than what neighboring cities enforce, and others are more relaxed. Here is what you need to know.

Vacancy Tax

Akron charges owners of vacant commercial or industrial buildings an annual registration fee under City Code Chapter 154, not a property tax. Buildings under 10,000 square feet pay $300 a year; buildings at or over 10,000 square feet pay $500. Late filings add $50 per day, capped at $1,000.

Key details: Fee, under 10,000 sq ft: $300 per year. Fee, 10,000+ sq ft: $500 per year. Late fee: $50/day, cap $1,000. Registration deadline: Dec. 31 annually. Enforcing office: Dept. of Neighborhood Assistance.

Failing to register, pay the fee, or follow an approved vacant building plan draws administrative fines under § 154.99(A): up to $200 for a first offense, up to $1,000 for a second, and up to $2,000 for a third or later offense. Unpaid administrative penalties are certified to the Summit County Auditor and added to the property's tax duplicate as a special assessment, with interest at the City's special-assessment rate. Separately, § 154.99(D) makes a violation a third-degree misdemeanor punishable by up to $500 and up to 60 days in jail, with mandatory minimum fines starting at $50 for a first conviction and rising to a $500 minimum plus at least 10 days for a fourth conviction across the related building and housing codes. Each day a violation continues is a separate offense.

Business Tax Classification

Akron's municipal income tax, City Code § 99.02, sorts every taxpaying entity into one of several classes for the two-percent net-profits tax: individuals, C corporations, S corporations, and 'associations' (partnerships, LLCs, and other unincorporated enterprises with two or more owners). Which class a business falls into shapes how its net profits and gross income get computed and taxed under § 99.03.

Key details: Current tax rate: 2% of taxable income. Entity classes: individual, C corp, S corp, association. Governing law: Akron City Code §§ 99.02-99.03. Administered by: Tax Commissioner, Dept. of Finance. Disputes heard by: Board of Review (§99.16).

Failing to register, file, or pay under this chapter draws interest and penalties assessed under § 99.13, and § 99.15 addresses violations of the income tax chapter; the Tax Commissioner pursues collection of unpaid taxes and issues refunds under § 99.14. Because the entity classification in § 99.02 drives how income is sourced and apportioned under §§ 99.03-99.04, misclassifying a business type on a return can misstate the tax owed and expose the filer to the same interest and penalty process as an underpayment.

The Bottom Line

Akron's local taxes & fees rules are a mixed bag. Some areas are strict, others are relaxed, and the details matter. The best approach is to check the specific rule that applies to your situation rather than assuming Akron is broadly strict or permissive.

Keep in mind that Akron can amend these rules at any council meeting. For the most current version of any rule mentioned here, check the specific ordinance page, where we track updates as they happen.