Alternatively, a taxpayer may provide either a copy of the registration form filed with the Department or the registration confirmation letter the taxpayer received from the Department. Notification to the municipalities may be made by filing Form MNP MN, Municipal Net Profit Tax Municipality Notification. Taxpayers that previously elected to file on a consolidated return basis in certain municipalities and on a separate return basis in other municipalities may continue to file as such.Ī taxpayer making the election also must, by the election due date, notify all municipalities in which it filed a return during the previous tax year of its election to file centrally, unless the taxpayer is a new business. Taxpayers making the election must file all annual returns, extensions and estimated tax payments through the Gateway. Sole proprietors and single-member limited liability companies are not eligible to opt in to centralized filing and should continue to file with individual municipalities as they have in the past. Taxpayers may register online through the Gateway or by submitting a paper registration form. Thus, calendar-year taxpayers wanting to make the election for the 2018 tax year must register on or before March 1, 2018. Taxpayers that wish to take advantage of the new centralized filing option must register with the Ohio Department of Taxation (the Department) on or before the first day of the third month of their taxable year.

The Ohio Tax Commissioner will be responsible for administering all centrally filed returns and the distribution of tax payments to the appropriate municipalities, and it will retain a half percent of the tax collected for its efforts. Previously, taxpayers were required to file a separate net profit tax return in each municipality in which they maintained a taxable presence. Beginning with the 2018 tax year, taxpayers have the option to file a single, multijurisdictional municipal net profit tax return in Ohio through the Ohio Business Gateway (the Gateway).

Ohio business gateway