Ohio City Income Tax Law Continues to be Challenged

Robert Alt

An Ohio think tank’s fight over the state’s municipal income tax laws, which continue to be an issue during the COVID-19 pandemic, has moved to the state court of appeals.

The Buckeye Institute, a research and education think tank based in Columbus, has filed four lawsuits challenging the state law that requires taxes to be paid to the city where work is actually done. During the pandemic, however, more and more people were working from home but still paying taxes to cities where their office was located, rather than where they actually worked.

The Buckeye Institute appealed Thursday to the Ohio Tenth District Court of Appeals its case of three of its employees who worked from home after the state’s stay-at-home order but continued paying taxes to city of Columbus. A Franklin County judge dismissed the case Tuesday.

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