S.B. 282 Summary

• Prohibits municipal corporations from levying income tax on compensation for personal services of nonresidents or net profits from sole proprietorships operated by nonresidents.

• Repeals section 718.011 of the Revised Code, which previously contained similar protections for nonresident taxation.

• Amends sections 709.023, 718.01, 718.02, 718.04, and 718.14 to implement the nonresident income tax restrictions and remove conflicting provisions.

• Applies the changes to taxable years beginning on or after the effective date of the act.

• Removes provisions that previously allowed municipalities to tax transit authority employees and compensation related to political subdivisions on annexed property.