Ohio § 718.051
Full text of Ohio Ohio Revised Code § 718.051, with citation guidance and answers to common questions.
§ 718.051.
(A) Any taxpayer subject to municipal income taxation with respect to the taxpayer's
net profit from a business or profession may file any municipal income tax return,
estimated municipal income tax return, or extension for filing a municipal income
tax return, and may make payment of amounts shown to be due on such returns, by using
the Ohio business gateway. (B) Any employer, agent of an employer, or other payer may report the amount of municipal
income tax withheld from qualifying wages, and may make remittance of such amounts,
by using the Ohio business gateway. (C) Nothing in this section affects the due dates for filing employer withholding tax
returns. (D) No municipal corporation shall be required to pay any fee or charge for the operation
or maintenance of the Ohio business gateway. (E) The use of the Ohio business gateway by municipal corporations, taxpayers, or other
persons pursuant to this section does not affect the legal rights of municipalities
or taxpayers as otherwise permitted by law. This state shall not be a party to the administration of municipal income taxes
or to an appeal of a municipal income tax matter, except as otherwise specifically
provided by law. (F) The tax commissioner shall adopt rules establishing: (1) The format of documents to be used by taxpayers to file returns and make payments
through the Ohio business gateway; and (2) The information taxpayers must submit when filing municipal income tax returns through
the Ohio business gateway. The commissioner shall not adopt rules under this division that conflict with the
requirements of section 718.05 of the Revised Code . (G) Nothing in this section shall be construed as limiting or removing the authority
of any municipal corporation to administer, audit, and enforce the provisions of its
municipal income tax.
Frequently Asked Questions About Ohio § 718.051
What does Ohio Revised Code § 718.051 cover?
Section 718.051 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 718.051?
A common citation format is "Ohio Revised Code § 718.051" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 718.051 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.