Ohio businesses with a taxable year beginning Jan. 1 that want to file their 2025 municipal net profits tax with the Ohio Department of Taxation (ODT), must register on or before April 15 on the Ohio Business Gateway. 

OSCPA in 2017 made it a priority to advocate for enacting legislation that created this centralized filing option for businesses, first available in tax year 2018. Further changes to simplify the process were made via House Bill 228, effective in early 2022.  

The registration process is easy. Just sign-in to the Gateway – Select ODT Centralized Filing – Municipal Net Profit Tax – Registration. Registration instructions can be found here. 

Businesses that choose to file the municipal net profits tax with ODT will file up to four (4) declaration of estimated payments and only one return that will cover all municipal corporations. Filing may be completed through the Gateway under ODT Centralized Filing – Municipal Net Profit Tax or through the IRS Modernized e-File (MeF). 

If you need assistance, contact the Ohio Department of Taxation at [email protected]. 

NOTE: The guideline for registration to file the municipal net profit tax with the state is that it must occur on or before the 15th day of the 4th month after the beginning of a business’ taxable year (e.g. taxable year begins Jan. 1; registration due on or before April 15).