The Personal Property Tax applies to business equipment, furniture, tools, inventory, and other property (but not real estate). It is imposed by the State of Ohio, and collected by the County Treasurer.

All businesses active in Ohio or holding a charter or license from the Ohio Secretary of State MUST file a return. The return is filed with the County Auditor in the county in which the business is located. It must be filed between February 15 and April 30, unless the County Auditor grants an extension. Businesses located in more than one county must file with the Ohio Department of Taxation.

Forms and additional information can be obtained by calling the County Auditor's Personal Property Division at 216-443-7165 or the County Treasurer's Personal Property Tax Division at 216-443-7456. You may also call the Cleveland Office of the Ohio Department of Taxation at 216-787-3125 or visit their website www.state.oh.us/tax by clicking here. TTY/TDD users may call 1-800-750-0750.