Report of the Committee to Study State and Local Taxes - Ohio ...

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State/Local Profile: “Business” Income Taxes • State corporation franchise tax • State income tax • Municipal income tax State/Local Profile: Sales and Use Tax Local Sales & Use 17.4% Source: Ohio Budget & Management, FY 2002 Central Accounting System report. Local data represents amounts actually distributed to counties and transit authorities during fiscal year 2002. 11 State Sales & Use 82.6% State $6,341.2 m Local Sales & Use Tax 1,334.6 m Total $7,675.8 m
County 18% State/Local Profile: Property Taxes by Subdivision Special District 3% Township 7% Source: Tax Year 2000 property tax abstracts prepared by county auditors and submitted to the Ohio Department of Taxation Municipal 5% 12 School 67% School $7,579.7 m County 2,085.0 m Township 836.6 m Municipal 610.7 m Special District 299.3 m Total $11,411.3 m 2. Profile By Taxing Jurisdiction •State • School districts • Municipal corporations • Counties • Townships
Page 1: REPORT OF THE COMMITTEE TO STUDY ST
Page 6 and 7: I. Introduction This document const
Page 8 and 9: August 27, 2002 Recommendations an
Page 10 and 11: November 26, 2002 Testimony on beh
Page 12 and 13: III. Basic Overview of Ohio’s Tax
Page 14 and 15: Township 2% County 8% Municipal 13%
Page 18 and 19: Other Taxes 9% Motor Vehicle Licens
Page 20 and 21: State Aid 42% School District Profi
Page 22 and 23: County Profile: Taxes Levied • Pr
Page 24 and 25: Profile: Review • Income and sale
Page 26 and 27: Overview: State Income Tax • Begi
Page 28 and 29: This slide is intentionally blank.
Page 30 and 31: Overview: Municipal Income Tax •
Page 32 and 33: Overview: Property Taxes By Propert
Page 34 and 35: Real Property Tax-Brief History •
Page 36 and 37: Tangible Property Tax-Brief History
Page 38 and 39: Public Utility and Business Tangibl
Page 40 and 41: Sales and Use Tax: Overview • Ena
Page 42 and 43: Sales & Use Tax: What is the Use Ta
Page 44 and 45: Sales and Use Tax - County and Tran
Page 46 and 47: Corporation Franchise Tax: Overview
Page 48 and 49: Corporation Franchise Tax: Definiti
Page 50 and 51: Details: Corporate Tax Historical S
Page 52 and 53: Motor Vehicle Fuel Tax: Overview Fi
Page 54 and 55: IV. Comparison of Ohio’s Tax Syst
Page 56 and 57: Pennsylvania and Illinois to Ohio,
Page 58 and 59: 4.0% 3.5% 3.0% 2.5% 2.0% 1.5% 1.0%
Page 60 and 61: Property Taxes (Real Property and T
Page 62 and 63: Agriculture property is fully taxab
Page 64 and 65: $2,000 $1,800 $1,600 $1,400 $1,200
Page 66 and 67:
$400 $350 $300 $250 $200 $150 $100
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Conclusion At least three primary a
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As services, which tend to be tax e
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VI. Economic Development Considerat
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since 1998 - two years before the e
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customers, suppliers, infrastructur
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makes payments to out-of-state rela
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Maximum Corporate Income Tax Rates
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often referred to as “no-where”
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Stability: The personal income tax
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PERSONAL INCOME TAX OPTIONS To over
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While these alternatives would not
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SALES & USE TAX OBSTACLES Simplicit
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State State Sales And Use Tax State
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4. Do Not Increase the County Permi
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. A simple tax base consisting sole
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Closely tied to stability is the im
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ownership of the inventory to a non
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entities, they do have some taxatio
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OPTIONS RELATED TO TAX ADMINISTRATI
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APPENDIX A Member Letters 101
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property tax will cost local govern
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APPENDIX C A Comparison of the Busi
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Example #1: Facts: An Ohio company
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APPENDIX D Combined and Consolidate
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Example: Under this method of filin
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Report of the Committee to Study State and Local Taxes - Ohio ...

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