

Major Changes for Ohio Municipal Income Tax in 2018: Centralization and Elimination of Throwback
Effective for taxable years beginning on or after January 1, 2018, taxpayers subject to a municipal net profit tax may elect to file on a ce


The Ohio Municipal Throwback Rule May Soon Only Apply to Baseball and Fishing
PDF/Printer Friendly Version The municipal net profit throwback rule, which was first enacted in 1957, has been a contentious issue...