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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5747.021 | School district income tax.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5747 Income Tax
 
Effective:
September 30, 2025
Latest Legislation:
House Bill 96 - 136th General Assembly
PDF:
Download Authenticated PDF
 

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

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