Local Taxes & Fees in Dayton, OH (2026)
1 verified local taxes & fees rules for Dayton, Ohio, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Dayton taxes business net profit under the same municipal income tax as wages, at 2.25 percent, once the broad code definition of "business" applies.
Dayton Business Net-Profit Tax
Some RestrictionsDayton R.C.G.O. § 36.101; § 36.102(A)(3); § 36.103
Business means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, pass-through entity, corporation or any other entity, including but not limited to the renting or leasing of property, real, personal or mixed. ... On the portion of the net profit of a person other than an individual derived from bus...
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County ordinances apply to unincorporated areas and may supplement Dayton city rules.
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