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The Ohio Senate has assigned subHB5 to the Senate Finance Committee, where it will be reviewed further. Click below for more information on why cities still have reason to be concerned.

URGENT (09/25/14):

HB 5 - A revised HB 5 substitute bill (subHB5) was introduced during a press conference on October 23, 2013 by Ohio lawmakers. The House Ways and Means Committee voted on November 6, 2013 to pass subHB5 out of committee, over continued concerns from municipalities.  It then went to the House floor for a vote.  Concerns from municipalities were again voiced to–and subsequently ignored by–the members of the House, who passed the bill (56-41).  The bill was introduced to the Senate Finance Committee on November 19, 2013, and sponsor testimony was heard on May 27, 2014.  Proponent testimony was heard on June 3, 2014.  Click here for more information on where subHB5 can go next on its path towards the Governor’s signature, and click here for a status update on where the bill stands with the Senate (as of June 3, 2014).

SB 282Another bill has been introduced that, if passed, will restrict the ability of Ohio municipalities to provide vital services to its residents and resident businesses. SB 282 seeks to prohibit municipal corporations from levying an income tax on nonresidents’ compensation for personal services or net profits from a sole proprietorship. A report on the bill from the Ohio Municipal League is linked here. More information to follow as it becomes available.

HB 483UPDATE: The municipal income tax provision that would have forced municipalities to report income received from residents versus income received from non-residents was deleted by the appointed Conference Committee.  Click here for more information.

The key to stopping subHB5–and bills like it–from gutting the revenue of Ohio’s municipalities is communication, and time is of the essenceClick here to locate your district’s Senator, and send them an email informing them of the negative impact subHB5 and others will have on your community!

We will keep you updated on any developments as news becomes available.

About subHB5

The House Bill 5 substitute bill will hurt cities because:

  • It forces a five year Net Operating Loss, causing a significant revenue loss for 40% of Ohio’s municipalities
  • It changes occasional entrant withholding requirements from 12 to 20 days, with no look back to day one for the worksite city (tax “free days”)
  • It allows pass-through entity losses to offset unlike income, regardless of where or how that income was earned
  • It institutes an assessment policy rife with bureaucratic red tape and certified letters (for potentially every piece of correspondence), costing municipalities in postage and staff hours

A municipal income tax system in Ohio that’s reasonable and simple is possible and attainable with the proper legislation.  Join us in helping municipalities around Ohio oppose subHB5 and convince lawmakers to do what’s best for all of Ohio by demanding true uniformity in Ohio municipal income tax.

subHB5 Resources:

Click here to read subHB5 as introduced during the press conference.
Click here to read the House Ways and Means Committee’s Omnibus Amendment to subHB5.
Click here to read the Ohio Legislative Service Commission’s HB 5 and subHB5 comparison.
Click here to read a review of subHB5 from the perspective of Ohio’s municipalities.

Click here to submit your resolution or impact analysis to Ohio United.

Who We Are: Ohio United

We are an advocacy group for Ohio’s cities and villages, initiated by Ohio’s First Suburbs Consortiums and communities from the Cincinnati, Cleveland, Columbus, Dayton and Toledo metropolitan areas.

Mike Summers, Mayor, Lakewood
Jennifer Kuzma, Director, NEO-FSC
Jack Jenson, Executive Director, First Suburbs Dayton
Tom Moeller, City Manager, Madeira
Steve Byington, Vice Mayor, Oakwood
Bill Doering, Councilman, Amberly Village
Ben Kessler, Mayor, Bexley
Earl Leiken, Mayor, Shaker Heights

Recent News and Updates

Sub. HB5 Technical Issues Addressed – OML Legislative BulletinPosted: 09/25/2014

"On Monday, a meeting was convened by Chairman Oelslager and Senator Peterson wi...Read More

Department of Taxation Notification Confuses Municipalities – OML Legislative BulletinPosted: 09/25/2014

"Earlier this week, the Department of Taxation sent to municipal Auditors, Finan...Read More

Financial Stability Of Municipalities Brought Into Question – OML Legislative BulletinPosted: 09/17/2014

"As summer has almost officially ended and we roll into fall, that can only mean...Read More

Technical Issues In HB5 Reveal Greater Revenue Loss To Municipalities – OML Legislative BulletinPosted: 08/11/2014

The following is reproduced from the August 8, 2014 OML Legislative Bulletin.  ...Read More

Tax Officials Continue Meetings To Digest And Identify Unforeseen Consequences To Sub.HB5 – OML Legislative BulletinPosted: 07/24/2014

"Although the legislature is on their summer recess and will not be at the Ohio ...Read More

HB5 Proponent Witness Suggests Municipalities “Tweak” Tax Rates To Make Up Revenue Shortfalls – OML Legislative BulletinPosted: 07/24/2014

"As we had previously alerted our members and legislative bulletin subscribers, ...Read More

See all of our latest news and updates