Ohio Business Gateway
Services and Transactions

Municipal Net Profit Tax

AGENCY/DEPARTMENT
Department of Taxation

Services Provided

The Gateway provides the following Municipal Net Profit Tax services for businesses:

  • Municipal Net Profit – Registration
  • Municipal Net Profit – Tax Returns – coming Fall 2018
  • Municipal Net Profit – Estimated Payments
  • Municipal Net Profit – Extension Requests – coming Fall 2018
  • Municipal Net Profit – Refund Requests – coming Fall 2018
  • Municipal Net Profit – Account Maintenance – coming Fall 2018

User Guides/Special Instructions

User guides and resources

The Gateway provides the following Municipal Tax resources:

Registering with the Ohio Department of Taxation

The enactment of Amended Substitute House Bill 49 (132nd General Assembly) provides business taxpayers the option, beginning with the 2018 tax year, to file a municipal net profit tax return through the Gateway for processing by the Ohio Department of Taxation (ODT). ODT will handle all administrative functions for those centrally filed returns and will distribute payments to the appropriate municipal corporations. ODT will also handle audits and appeals.

Taxpayers that choose to file with ODT must make an election on or before the first day of the third month of their taxable year. For example, taxpayers that operate on a calendar year basis are required to opt-in to file with the commissioner on or before March 1st of the taxable year they intend to file with ODT. In making the election, the taxpayer must register with ODT and notify all municipal corporations that the taxpayer conducted business in during the previous year. New businesses need only register with ODT. The election will remain in effect until terminated by the taxpayer.

Upon registering with ODT for the municipal net profit tax, the registration applies to all municipal corporations in which you are subject to the municipal net profit tax. Only one return will be filed, with ODT, for all municipal corporations and all payments will be made to ODT.

What you will need to make an election (register) via the Gateway:

  • Legal name and business name (DBA), if applicable
  • Primary address, business location address (Ohio only) and mailing address (if different than Primary)
  • NAICS Code (North American Industry Classification System). Use the NAICS drop down provided in the registration application
  • Email address, name, and telephone number of contact person
  • If you are a consolidated group, you will need to complete a list of members. This list will include FEIN or Social Security Number, legal name, trade name, and physical business address of each member.
Who can file on the Gateway

The Gateway is available to all taxpayers who opt to file their municipal net profit tax returns with the Ohio Department of Taxation.

Taxpayers can use the Gateway to file one return for all of the municipalities for which they are subject to the municipal net profit tax.

Making payments

You can make payments using the Gateway's ACH debit payment service. You will be able to schedule your payment for a future date. In order to pay by ACH debit, you need the following information:

  • Checking or savings account routing number
  • Checking or savings account bank account number

The bank account will show one payment to The Ohio Department of Taxation (ODT) for all municipalities. ODT will allocate the payments to the applicable municipalities.

You may set up EFT payments through the Treasurer of State by contacting them at 1-877-338-6446 or visiting eft.tos.ohio.gov.

Terms & Conditions

The Municipal Net Profit Tax services are subject to the Gateway Terms of Services.

More Information

Department of Taxation's Municipal Net Profit Tax page

Help

For assistance with your municipal net profit tax account, please contact the Ohio Department of Taxation at 844-238-0403.