Ohio Supreme Court Upholds Centralized Filing and Administration for Municipal Net Profits Tax
PDF/Printer Friendly Version Today the Ohio Supreme Court issued its opinion in Athens v. McClain, Slip Opinion 2020-Ohio-1546, which considered a constitutional challenge by Ohio municipalities to laws enacted by the General Assembly authorizing, among other things, centralized filing and administration by the Ohio Department of Taxation of net profits taxes imposed by Ohio municipalities and the .5% fee retained by the state from the collection of those taxes for administer
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