In addition, there is a listing which is current as of the publication date of each of the various local income and school district income taxes which are applicable to State of Ohio employees showing address, telephone number, deduction code, rate, reciprocity and county. This directory is published for the use of the various agencies of the State of Ohio for withholding local income and school district income taxes for its employees. We include information for those municipalities or school districts in which our employees work or live to the extent that we have been notified by the municipalities, school districts or other sources. We cannot guarantee that every applicable tax in the State of Ohio is included or the rates listed are always current. The directory is issued on February 1 each year with current data updates provided as necessary.
Secondary liability is based upon where they live.
For employees working exclusively in one location, taxes will be withheld at the full rate for the particular municipality. For employees working in more than one location, taxes will be withheld and prorated in relation to the time spent working in each location. Secondary tax liability requires that tax withholdings be made for the place of an employee's residence provided that the municipality of residence has a tax and to the extent that it is not already covered by a reciprocal tax credit from the work location. If there should be a question as to the proper rate or allocation of tax, payroll officers should communicate directly with the municipalities involved. The data that is input into the payroll system is based upon information that is supplied by each employee and the State of Ohio cannot be responsible for incorrect information.