Is your business new to Ohio municipal income tax or RITA?
Welcome!
Cities and villages in Ohio impose a municipal income tax to provide for essential municipal services and necessary capital improvements. These taxes are levied on the income of every individual or business residing in or earning or receiving income in the city or village.
RITA collects this income tax on behalf of nearly 400 cities and villages across the State of Ohio. See RITA Municipalities for a complete list of all cities and villages that partner with RITA. Learn more about Municipal Income Tax and RITA in these videos.
Payroll Withholding Tax and Net Profit Tax
Businesses are responsible for withholding municipal income tax from the wages of their employees for each city/village in which they work, and remitting that tax to RITA; and for filing their own annual business income tax return with RITA to pay tax on their business net profits generated in each city/village.
Withholding Tax
Tax withheld from income earned in a municipality by employees of a business, or tax withheld for an employee’s resident municipality.
Net Profit Tax
Tax paid by an entity on the taxable income generated in each municipality in which it is engaged in business.