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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.
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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.
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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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Director of the Ohio Department of Natural Resources: James Zehringer; Director of the Ohio Department of Public Safety: John Born; Director of the Ohio Department of Rehabilitation and Correction: Gary C. Mohr; Commissioner of the Ohio Department of Taxation: Tax Commissioner Joe Testa; Director of the Ohio Department of Transportation: Jerry Wray
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