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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5747 | Income Tax
Section 5747.021 | School District Income Tax.
Universal Citation: Ohio Rev Code § 5747.021 (2020)
Effective: November 15, 1981
Latest Legislation: House Bill 694 - 114th General Assembly
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.
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