Ohio Business Considerations · Small Business Addendum

Ohio replaced its traditional corporate income tax with the Commercial Activity Tax on gross receipts, which applies to all business types including pass-through entities above a threshold. Ohio also has one of the most complex municipal income tax systems in the country, with most cities and villages imposing their own local income taxes on businesses and individuals. This addendum covers personal income tax, the CAT, Ohio's municipal income tax system, sales and use tax, annual report filing, vendor license requirements, registered agent obligations, and unemployment insurance. Written in plain English.

A companion to The Small Business Owner's Guide to Clean Books by Tidecount Financial Services.