Dayton, OH Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Tax rate
- 2.25% of net profit
- Applies to
- any for-profit enterprise, incl. rentals
- Governing law
- R.C. Chapter 718 incorporated
- Administered by
- City Tax Administrator
Summary
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.
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 business conducted in the city ... whether or not such taxpayer has an office or place of business in the city.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 35).
Full Breakdown
Dayton's income tax chapter defines "business" broadly enough to sweep in most commercial activity, including landlords: an "enterprise, activity, profession or undertaking of any nature conducted for profit," specifically naming "the renting or leasing of property, real, personal or mixed." A business classified this way is taxed on its net profit derived from activity in the city "whether or not such taxpayer has an office or place of business in the city," at the same 2.25 percent annual rate that applies to individual wage income. There is no separate gross-receipts or license-classification schedule; classification turns entirely on whether the activity meets this code definition of "business."
Violations & Fines
Failure to file the required city income tax return or to pay net profit tax due triggers interest and penalties under the Tax Administrator's enforcement powers, and unpaid balances can be certified for collection.
Frequently Asked Questions
Does Dayton have a separate business license tax by industry?
Is renting out property taxed as a business in Dayton?
Sources & Official References
Other rules in Dayton
Compare Dayton to another location·View the Ohio local taxes & fees overview
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