As used in this chapter:
(A)"School district income tax" means an income tax adopted under one of the following:
(1)Former section5748.03of the Revised Code as it existed prior to its repeal by Amended Substitute House Bill No. 291 of the 115th general assembly;
(2)Section5748.03of the Revised Code as enacted in Substitute Senate Bill No. 28 of the 118th general assembly;
(3)Section5748.08of the Revised Code as enacted in Amended Substitute Senate Bill No. 17 of the 122nd general assembly;
(4)Section5748.021of the Revised Code;
(5)Section5748.081of the Revised Code;
(6)Section5748.09of the Revised Code.
(B)"Individual" means an individual subject to the tax levied by section5747.02of the Revised Code.
(C)"The county auditor's market" and "estimated effective rate" have th
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As used in this chapter:
(A) "School district income tax" means an income tax adopted under one of the following:
(1) Former section5748.03of the Revised Code as it existed prior to its repeal by Amended Substitute House Bill No. 291 of the 115th general assembly;
(2) Section5748.03of the Revised Code as enacted in Substitute Senate Bill No. 28 of the 118th general assembly;
(3) Section5748.08of the Revised Code as enacted in Amended Substitute Senate Bill No. 17 of the 122nd general assembly;
(4) Section5748.021of the Revised Code;
(5) Section5748.081of the Revised Code;
(6) Section5748.09of the Revised Code.
(B) "Individual" means an individual subject to the tax levied by section5747.02of the Revised Code.
(C) "The county auditor's market" and "estimated effective rate" have the same meanings as in section5705.01of the Revised Code.
(D) "Taxable year" means a taxable year as defined in division (M) of section5747.01of the Revised Code.
(E) "Taxable income" means one of the following, as specified in the resolution imposing the tax:
(1) Modified adjusted gross income for the taxable year, as defined in section5747.01of the Revised Code, less the exemptions provided by section5747.025of the Revised Code;
(2) Wages, salaries, tips, and other employee compensation to the extent included in modified adjusted gross income as defined in section5747.01of the Revised Code, and net earnings from self-employment, as defined in section 1402(a) of the Internal Revenue Code, to the extent included in modified adjusted gross income.
(F) "Resident" of the school district means an individual who is a resident of this state as defined in division (I) of section5747.01of the Revised Code during all or a portion of the taxable year and who, during all or a portion of such period of state residency, is domiciled in the school district or lives in and maintains a permanent place of abode in the school district ;
(G) "School district income" means the portion of the taxable income of an individual that is received by the individual during the portion of the taxable year that the individual is a resident of the school district and the school district income tax is in effect in that school district. An individual may have school district income with respect to more than one school district.
(H) "Taxpayer" means an individual having school district income upon which a school district income tax is imposed.
(I) "School district purposes" means any of the purposes for which a tax may be levied pursuant to division (A) of section5705.21of the Revised Code, including the combined purposes authorized by section5705.217of the Revised Code.
Last updated January 1, 2026 at 4:11 AM