Ohio Code § 718.50

Ohio Code § 718.50. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 718.50.

(A) No municipal corporation other than the municipal corporation of residence shall

levy a tax on the income of any member or employee of the Ohio general assembly including

the lieutenant governor which income is received as a result of services rendered

as such member or employee and is paid from appropriated funds of this state. (B) No municipal corporation other than the municipal corporation of residence and the

city of Columbus shall levy a tax on the income of the chief justice or a justice

of the supreme court received as a result of services rendered as the chief justice

or justice.  No municipal corporation other than the municipal corporation of residence shall

levy a tax on the income of a judge sitting by assignment of the chief justice or

on the income of a district court of appeals judge sitting in multiple locations within

the district, received as a result of services rendered as a judge.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 718.50
  • 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 § 718.50?

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 § 718.50 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 § 718.50 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Statutes are amended, repealed, and renumbered every session.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.