If you are an employer in Toledo, Ohio, it is important to be aware of the local payroll tax requirements for businesses operating in the city. These requirements may include registering your business with the city and withholding a certain percentage of your employees' wages for local taxes.
How to Register for Payroll Tax in Toledo
Toledo, Ohio Local City Tax Setup for Professional Corporation, LLC, Corporation, LLP
Businesses operating or employing individuals in the City of Toledo must complete a Business Registration Form with the Division of Finance. Employers are responsible for withholding the City of Toledo income tax from taxable employee wages and are also subject to business income tax based on the "Net Profit." The City of Toledo provides specific definitions of what what is considered "Net Profit". Note: Nonprofits are required to register in order to withhold and remit the City of Toledo income tax for taxable employees wages. 501(c)(3) tax-exempt organizations can provide their IRS determination letter to the City of Toledo in order to claim exemption from the business income tax, and would still be require to remit taxes on unrelated business income.
- Fill Out a Business Registration Form
Complete a Business Registration Form. Note: This is a combined registration for employee withholding tax and business income tax.
- File the Business Registration Form
File your completed Business Registration Form with the City of Toledo Division of Finance by email.
Documents and Resources
- City of Toledo Imposition of Tax and Net Profit (Code 1905.03) - American Legal Publishing
- Pay Your Income Taxes - City of Toledo Division of Taxation
- Frequently Asked Questions - City of Toledo Division of Taxation
