Archive for Municipal Tax

Municipalities Lose Preliminary Injunction Request – Register For Centralized Collection Of Municipal Net Profit Tax

Yesterday, February 21, 2018, Franklin County Court of Common Pleas Judge David E. Cain denied the request for a preliminary injunction from the municipal group that is comprised of more than 160 municipalities. The language of the decision has yet to be published. Zaino Hall & Farrin LLC will provide a more detailed analysis once the language is available.

This decision puts to rest, for now, an effort by municipalities to forestall the state’s centralized collection of tax on behalf of municipalities, as well as keeps in place the elimination of the anti-competitive municipal throwback rule for years beginning in
2018. A hearing on a permanent injunction is scheduled for December 2018. Read More

Written by | Posted in Municipal Tax • Ohio Tax

The Battle Of Ohio Municipal Tax Is Here: Will Common Sense Prevail?

Am. Sub. H.B. 49 (the “Bill”), Ohio’s biennial budget bill, enacted significant new features to assist taxpayers in complying with Ohio’s onerous municipal income tax system.  As we discussed in a previous SALT Buzz, Major Changes for Ohio Municipal Income Tax in 2018: Centralization and Elimination of Throwback, for taxable years beginning on or after January 1, 2018, the Bill created an elective method of centralized collection and administration for certain net profit taxpayers.  Read More

Written by | Posted in Municipal Tax • TaxConnections