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Ohio Rev. Code Ann. § 5747.021

School district income tax

Effective: September 30, 2025; Latest Legislation: House Bill 96 - 136th General Assembly

In addition to the tax levied under section 5747.02 of the Revised Code, the tax commissioner shall charge the tax imposed on the school district income of an individual by a school district under Chapter 5748. of the Revised Code by multiplying the rate certified to be charged under such chapter by the taxpayer's school district income with respect to that district.

Last updated July 17, 2025 at 1:14 PM

Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.