us-oh/stat
Ohio Rev. Code § 5747.021
School district income tax
Official textcodes.ohio.govlast amended
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 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.
Last updated July 17, 2025 at 1:14 PM
Source: view the official text
In this chapter (40 sections)
- 5747.04 · Attributing tax receipts to county
- 5747.05 · Tax credits
- 5747.06 · Employer's duty to withhold tax
- 5747.07 · Employers to file return and pay withholding
- 5747.08 · Filing income tax return
- 5747.09 · Declaration of estimated taxes
- 5747.10 · Amended returns
- 5747.011 · Gain or loss included in trust's Ohio taxable income
- 5747.11 · Refunds - interest
- 5747.012 · Tax treatment of qualifying investment income from…
- 5747.12 · Applying refund to satisfy debt to state
- 5747.013 · Calculating a trust's modified Ohio taxable income
- 5747.13 · Liability of employer for failure to file return or collect…
- 5747.14 · Imposing jeopardy assessments
- 5747.15 · Failure to file or remit tax - filing frivolous, dilatory or…
- 5747.16 · Secretary of state agent for service of process on…
- 5747.17 · Maintaining records
- 5747.18 · Powers of tax commissioner
- 5747.19 · Filing incomplete, false, and fraudulent returns
- 5747.20 · Allocating nonbusiness income or deduction
- 5747.021 · School district income tax
- 5747.21 · Apportioning business income or deduction
- 5747.022 · Tax credits for exemptions
- 5747.22 · Apportioning and allocating income and deductions of…
- 5747.023 · Tax credits for armed forces member killed in combat or…
- 5747.23 · Taxing trust income
- 5747.024 · Military pay not included in adjusted gross income
- 5747.24 · Presumption of domicile
- 5747.025 · Personal exemptions
- 5747.026 · Extensions for filing and payment by members called to…
- 5747.26 · Lead abatement tax credit
- 5747.27 · Credit for displaced worker who pays for job training to…
- 5747.28 · Credit for purchase of qualifying property by taxpayer…
- 5747.30 · Exemption for nonresident pass-through entities as to…
- 5747.031 · Separate reporting of business and nonbusiness income tax…
- 5747.38 · Pass-through entity income tax
- 5747.39 · Pass-through entity owner credit
- 5747.40 · Definitions relating to qualified pass-through entities
- 5747.41 · Withholding tax on qualifying pass-through entity or trust…
- 5747.42 · Filing annual return