Cincinnati levies a 1.8 percent earnings tax on individual wages and net business profits earned within the city, administered by the Cincinnati Income Tax Division under CMC Chapter 311.
Cincinnati's earnings tax, set at 1.8 percent under CMC Chapter 311, applies to wages earned in Cincinnati and to net profits of businesses operating in the city. Employers withhold and remit quarterly, while sole proprietors, partnerships, and pass-through entities file annually. Ohio HB 5 standardized municipal income-tax administration, and HB 110 changed pandemic-era remote-work withholding rules so wages now follow the employee's actual work location. Cincinnati also collects through the central Ohio Regional Income Tax Agency for related municipalities. Quarterly estimated payments are required when annual liability exceeds $200.
Failing to file, withhold, or remit Cincinnati earnings tax can result in interest, penalties, civil collection actions, and criminal misdemeanor tax charges.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Cincinnati, OH
Cincinnati has no city ordinance restricting lawn ornaments on residential property. CMC Chapter 1101 Property Maintenance requires general upkeep but does n...
Cincinnati, OH
Cincinnati has no city ordinance regulating residential inflatable holiday displays. Size and blower noise are governed by HOA and condo covenants under ORC ...
Cincinnati, OH
Cincinnati has no municipal ordinance regulating residential holiday lights. Display timing, brightness, and animation are governed by HOA and condo covenant...
Cincinnati, OH
Cincinnati requires DBI building permits for outdoor kitchens with gas lines, electrical wiring, plumbing, or structural roofs. Standalone freestanding grill...
Cincinnati, OH
Cincinnati has no specific smoker ordinance, but Hamilton County Department of Environmental Services (under Ohio EPA delegation) regulates visible emissions...
Cincinnati, OH
Cincinnati Fire Code under CMC Chapter 1106 adopts the Ohio Fire Code (OAC Chapter 1301:7-7) and International Fire Code. IFC Sec. 308.1.4 prohibits open-fla...
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