Local Taxes & Fees in Toledo, OH (2026)
1 verified local taxes & fees rules for Toledo, Ohio, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Toledo Municipal Code § 1905.03 taxes 'a person other than an individual', corporations, partnerships, and other business entities, as a class separate from resident and nonresident individuals. Businesses apportion net profit into the City using a three-factor formula based on property, payroll, and gross receipts, at the combined 2.25% rate levied for 2025-2028 under § 1905.01(B).
Toledo OH Business Income Tax Classification
Some RestrictionsToledo Municipal Code § 1905.03(C), (F)
(C) For a person other than an individual, the income tax levied herein shall be on all municipal taxable income, as set forth in Section 1905.02(C)(21)(a)(i). ... (F) This division applies to any taxpayer engaged in a business or profession in the Municipality, unless the taxpayer is a resident or the taxpayer is an electric company, combined company, or telephone company that is subject to an...
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County ordinances apply to unincorporated areas and may supplement Toledo city rules.
Local Taxes & Fees in Lucas County →