The Regional Income Tax Agency, or RITA, collects municipal income taxes from many municipalities in Ohio, as stated by the institution's website. The Central Collection Agency collects municipal income taxes from many other Ohio municipalities, according to its website.
Ohio allows individual municipalities to levy their own income taxes on top of state and county income taxes. The state does not involve itself greatly in the administration of municipal taxes, leaving the responsibility to local agencies such as RITA, states the Ohio Department of Taxation. Municipal income tax charges depend on a person's municipality of residence and municipality of employment, states RITA.
All individuals over 18 years of age living or working in areas covered by RITA must either submit a RITA tax return or an exemption form for those with no reportable income, explains RITA. Further exceptions exist for certain municipalities, which RITA lists on its website, including some municipalities in which individuals under 18 must file a RITA tax return. Individuals who move during the year must still file a RITA tax return for income earned while living in a RITA municipality.
As of 2015, RITA uses both eFile and paper methods for filing. The agency may request extra documentation for certain returns upon review, states RITA.