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The Ohio Department of Taxation is the administrative department of the Ohio state government [1] responsible for collection and administration of most state taxes, several local taxes and the oversight of real property taxation.
The business and occupation tax (often abbreviated as B&O tax or B/O tax) is a type of tax levied by the U.S. states of Washington, West Virginia, and, as of 2010, Ohio, [1] and by municipal governments in West Virginia and Kentucky. [2] It is a type of gross receipts tax because it is levied on gross income, rather than net income.
Download as PDF; Printable version ... move to sidebar hide. Help. Pages in category "Taxation in Ohio" The following 2 pages are in this category, out of 2 total ...
A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared to a sales tax ; the difference is that a gross receipts tax is levied upon the seller of goods or services, while a sales tax is nominally levied upon the buyer (although both are ...
Ohio's FIPS code of 39 is used to distinguish from counties in other states. For example, Adams County's unique nationwide identifier is 39001. [10] Various state agencies identify counties by different coding schemes. The Ohio Department of Taxation assigns consecutive numbers for the purpose of enumerating taxing districts. [22]
Before Ohio became a state, John Armstrong was Treasurer-General of the Northwest Territory from 1796 to 1803. [2] He was appointed to the post by the United States Congress. Under the first constitution of Ohio, 1803 to 1851, the state legislature appointed a treasurer. [2] Since the second constitution in 1852, the office has been elective. [2]
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