Who needs a municipal income tax account and local registrations in Ohio?

Issued by Your city or village (or the Regional Income Tax Agency or Central Collection Agency where the city uses one), at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Ohio

The Ohio table lists this for every kind of business.

Ohio has no general state business license, but most cities tax business net profit and employee wages, and a few require a local business registration or sign permit. Ask the city before opening.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Your city or village (or the Regional Income Tax Agency or Central Collection Agency where the city uses one).

Sources and dates

Department of Taxation municipal net profit tax pages; RITA and CCA registration pages. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.