Section 5747.021 | School district income tax.
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Effective:
November 15, 1981
Legislation:
House Bill 694 - 114th 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 or estate 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.
Available Versions of this Section
- November 15, 1981 – House Bill 694 - 114th General Assembly [ View November 15, 1981 Version ]
- September 30, 2025 – Amended by House Bill 96 - 136th General Assembly [ View September 30, 2025 Version ]