If neither place has a payroll tax, then no tax is due. Click here to see a chart of the cities and villages in the Greater Columbus area that have a payroll tax in place, together with the rate charged. The State of Ohio levies a 5 percent sales tax on sales and rental of merchandise and some services. Counties may also levy an additional tax, so tax rates vary from county to county. Click here to see a chart of the sales tax rates for Greater Columbus counties.
Gasoline is taxed separately.
A breakdown of city income taxes. The amount reported as Federal Adjusted Gross Income to the U.S. Internal Revenue Service plus or minus adjustments, according to Ohio income tax law. The corporate franchise tax is paid by most for-profit corporations doing business in Ohio, whether they are incorporated under Ohio law or not. A variety of credits are allowed. Export sales credit.