Individual FAQs - General Tax

Cities and villages in Ohio impose a municipal income tax to pay for everything from safety services like police and fire, to road maintenance, parks and recreation, and more. RITA collects this income tax on behalf of cities and villages across the State of Ohio. See RITA Municipalities for a complete list of all cities and villages that partner with RITA to collect their municipal income tax.

Individuals owe taxes to the municipality(s) in which they earn their income (employment tax), and may also owe municipal income taxes to the municipality where they live (residence tax) , if the residence municipality does not provide “full credit”, or has a tax rate that is less than the tax rate of the municipality where the income is earned.

The municipal tax on income and the withholding tax are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of R.C. Chapter 718.

The Regional Income Tax Agency known as “RITA” provides services to collect income tax for municipalities in the State of Ohio. RITA is known as a Tax administrator as defined in the Ohio Revised Code §718.01(U).

RITA was formed to administer the income tax ordinance of any Ohio municipality that joins the Agency. RITA is not a "municipality," and cannot levy its own income tax - there is no such thing as a "RITA Tax." Rather, the municipal income taxes that RITA administers belong to each of the Ohio cities and villages that have joined with RITA. The income tax is created by the laws of each municipality, and RITA administers these taxes on their behalf.

RITA acts on behalf of each municipality as its tax administrator as defined in the Ohio Revised Code §718.01(U).

The tax on income and the withholding tax are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of R.C. Chapter 718.

The tax laws of each municipality require residents who are 18 years of age and older to file tax returns with RITA even if there is no tax due.

The tax laws also require non-resident individuals earning taxable income in the municipality that did not have the tax withheld from their wages to file a tax return.

Non-resident individuals who conduct business in a RITA municipality must file an annual return, even if no tax is due.