Local Taxes & Fees in Cleveland, OH (2026)
2 verified local taxes & fees rules for Cleveland, Ohio, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Cleveland's municipal income tax classifies business taxpayers by entity type under Codified Ordinances § 192.03. Corporations, pass-through entities (partnerships, LLCs, S corps) and sole proprietors are taxed differently on net profits earned in or attributable to the city, currently at 2.5% per annum.
Cleveland Business Income Tax: 2.5% by Entity Type
Some RestrictionsCleveland Codified Ordinances § 192.03 (Rate and Taxable Income)
For the purposes specified in Section 192.02, on and after January 1, 1967, an annual tax of one-half of one percent (0.5%) per annum shall be imposed upon the hereinafter specified income; ... and that on and after January 1, 2017, the rate of tax shall be two and one-half percent (2.5%) per annum. ... (c)(1) On the portion attributable to the City of the net profits ... of all resident associ...
Parking Tax
Cleveland imposes an 8% excise tax on parking occupancy citywide under Codified Ordinances Chapter 196. The tax falls on the patron for each parking transaction, and operators must collect it and remit it monthly to the Commissioner of Assessments and Licenses.
Cleveland Parking Occupancy Tax: 8 Percent
Some RestrictionsCleveland Codified Ordinances § 196.03(c) (Tax Imposed)
(c) Tax. An excise tax is imposed upon the privilege of parking occupancy within the City. Such tax is imposed upon the patron for each transaction and shall be in the amount of eight percent (8%) of the parking fee charged for parking occupancy. The tax herein imposed is in addition to any other taxes imposed by law on or relating to transactions or the income or gross receipts therefrom.
Looking for Cuyahoga County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Cleveland city rules.
Local Taxes & Fees in Cuyahoga County →