Ohio Code 5747.021 – School district income tax
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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 or estate 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.
Terms Used In Ohio Code 5747.021
- Individual: means any natural person. See Ohio Code 5747.01
- Taxpayer: means any person subject to the tax imposed by section 5747. See Ohio Code 5747.01