Local Taxes & Fees in Ohio (2026)
7 rules on the books across Ohio, 5 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Akron
Some RestrictionsAkron's municipal income tax, City Code § 99.02, sorts every taxpaying entity into one of several classes for the…
Read full rule →Cleveland
Some RestrictionsCleveland's municipal income tax classifies business taxpayers by entity type under Codified Ordinances § 192.03…
Read full rule →Dayton
Some RestrictionsDayton taxes business net profit under the same municipal income tax as wages, at 2.25 percent, once the broad code…
Read full rule →Medina
Some RestrictionsMedina taxes businesses differently than wage earners under its 2024 municipal income tax code. Medina Codified…
Read full rule →Toledo
Some RestrictionsToledo Municipal Code § 1905.03 taxes 'a person other than an individual', corporations, partnerships, and other…
Read full rule →Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.