Ohio Code § 718.051
Ohio Code § 718.051. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 718.051.
(A) Any taxpayer subject to municipal income taxation with respect to the taxpayer's
net profit from a business or profession may file any municipal income tax return,
estimated municipal income tax return, or extension for filing a municipal income
tax return, and may make payment of amounts shown to be due on such returns, by using
the Ohio business gateway. (B) Any employer, agent of an employer, or other payer may report the amount of municipal
income tax withheld from qualifying wages, and may make remittance of such amounts,
by using the Ohio business gateway. (C) Nothing in this section affects the due dates for filing employer withholding tax
returns. (D) No municipal corporation shall be required to pay any fee or charge for the operation
or maintenance of the Ohio business gateway. (E) The use of the Ohio business gateway by municipal corporations, taxpayers, or other
persons pursuant to this section does not affect the legal rights of municipalities
or taxpayers as otherwise permitted by law. This state shall not be a party to the administration of municipal income taxes
or to an appeal of a municipal income tax matter, except as otherwise specifically
provided by law. (F) The tax commissioner shall adopt rules establishing: (1) The format of documents to be used by taxpayers to file returns and make payments
through the Ohio business gateway; and (2) The information taxpayers must submit when filing municipal income tax returns through
the Ohio business gateway. The commissioner shall not adopt rules under this division that conflict with the
requirements of section 718.05 of the Revised Code . (G) Nothing in this section shall be construed as limiting or removing the authority
of any municipal corporation to administer, audit, and enforce the provisions of its
municipal income tax.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 718.051
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 718.051?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 718.051 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 718.051 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.