Code Section
5747.01, et seq.

Who is Required to File
Every individual and estate residing in or earning or receiving income in Ohio; Partnerships are not taxable; Local taxes may be required

Rate
First $5,000, 0.743%; Next $5,000, 1.486%; Next $5,000, 2.972%; Next $5,000, 3.715%; Next $20,000, 4.457%; Next $40,000, 5.201%; Next $20,000, 5.943%; Next $100,000, 6.9%; Over $200,000, 7.5%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes