Effective: February 7, 2022
Latest Legislation: House Bill 228 - 134th General Assembly
(A) The department of taxation shall create and maintain a world wide web portal capable of securely exchanging information between the department and municipal corporations.
(B) The web portal created pursuant to division (A) of this section shall be used by both the department and municipal corporations to securely exchange information as required under sections 718.80 to 718.95 of the Revised Code. The tax commissioner shall establish the procedures by which municipal corporations may access the web portal and the format in which information must be submitted.
(C) If the web portal is unavailable for any reason, the tax commissioner and municipal corporations shall provide the information as required under sections 718.80 to 718.95 of the Revised Code through another secure format. If the commissioner determines it reasonably necessary, the commissioner may extend the time within which information must be provided by not more than forty-five days. If the commissioner extends the time within which information must be provided, any event attaching a penalty for failure to provide such information shall be extended accordingly.
(D) The tax commissioner may modify the web portal created pursuant to division (A) of this section to enable the exchange of information between the commissioner and municipal corporations under Chapter 5745. and division (D) of section 5747.50 of the Revised Code and as otherwise required or permitted by law.
(E) The tax commissioner may adopt rules governing the use of the web portal created pursuant to division (A) of this section.
Last updated December 2, 2021 at 5:51 PM
Structure Ohio Revised Code
Title 7 | Municipal Corporations
Chapter 718 | Municipal Income Taxes
Section 718.012 | Factors for Determining Whether Individual Is Domiciled in Municipal Corporation.
Section 718.02 | Income Subject to Tax.
Section 718.03 | Withholding Taxes From Qualifying Wages.
Section 718.031 | Withholding From Casino, Lottery, and Sports Gaming Winnings.
Section 718.04 | Authority for Tax on Income and Withholding Tax.
Section 718.05 | Annual Return; Filing.
Section 718.051 | Filings by Business or Profession; Estimated Return; Extension.
Section 718.052 | Extension for Service in or for the Armed Forces.
Section 718.06 | Consolidated Municipal Income Tax Return.
Section 718.08 | Estimated Taxes.
Section 718.11 | Local Board of Tax Review.
Section 718.121 | Second Municipality Imposing Tax After Time Period Allowed for Refund.
Section 718.13 | Tax Information Confidential.
Section 718.131 | Criminal Records Check for Employees With Access to Certain Tax Information.
Section 718.15 | Tax Credit for Businesses That Foster New Jobs in Ohio.
Section 718.151 | Tax Credits to Foster Job Retention.
Section 718.16 | Tax Credit to Person Who Works in Joint Economic Development Zone or District.
Section 718.18 | Service of Assessment.
Section 718.19 | Requests for Refunds.
Section 718.23 | Verification of Accuracy of Returns.
Section 718.24 | Authority of Tax Administrator.
Section 718.25 | Rounding of Amounts.
Section 718.26 | Identification Information.
Section 718.27 | Interest and Penalties.
Section 718.28 | Administration of Claims.
Section 718.30 | Adoption of Rules.
Section 718.31 | Payment of Persons Hired to Inspect Books.
Section 718.37 | Actions Against Tax Administrator or Municipal Corporation.
Section 718.38 | Request for Opinion of the Tax Administrator.
Section 718.41 | Amended Returns.
Section 718.50 | Member or Employee of Ohio General Assembly and Certain Judges Excluded From Tax.
Section 718.80 | Filing Net Profit Taxes; Election to Be Subject to Provisions of Chapter.
Section 718.82 | Applicability; Taxable Situs; Apportionment.
Section 718.83 | Certification of Amounts to Be Paid Municipal Corporations.
Section 718.84 | Information Provided to Tax Administrators; Confidentiality.
Section 718.841 | Web Portal Information Sharing.
Section 718.85 | Filing of Annual Return; Remittance; Disposition of Funds.
Section 718.851 | Electronic Filing.
Section 718.86 | Consolidated Returns.
Section 718.87 | Failure to Pay Tax.
Section 718.88 | Declaration of Estimated Taxes.
Section 718.89 | Additional Penalties.
Section 718.90 | Assessments Against Taxpayer.
Section 718.91 | Refund Applications.
Section 718.92 | Amended Returns.
Section 718.93 | Examination of Records and Other Documents and Persons.