Ohio collection agency
CCA: 69 Ohio municipalities and their income tax rates
CCA - Central Collection Agency administers municipal income tax for 69 Ohio municipalities. An employer withholding for a remote employee in any of them registers once with CCA and remits there — not to the municipality. Rates below are from the CCA member directory, read 2026-06-26.
Member municipalities
69
Highest rate
2.75%
No resident credit
20
All 69 CCA municipalities
| Municipality | Income tax rate | Resident credit | Credit rate |
|---|---|---|---|
| Akron | 2.50% | 100% | 2.50% |
| Alliance | 2.00% | 100% | 1.75% |
| Amherst | 1.50% | 67% | 1.00% |
| Athens | 1.95% | 100% | 1.25% |
| Burton | 1.00% | 50% | 0.50% |
| Burton Vil / Twp JEDD | 1.00% | 50% | 0.50% |
| Centerville | 2.25% | 100% | 2.25% |
| Chillicothe | 2.00% | 100% | 1.00% |
| Clayton | 2.50% | 100% | 2.50% |
| Clayton / Clay Twp JEDD | 1.50% | 0% | 0.00% |
| Cleveland | 2.50% | 100% | 2.50% |
| Cleveland / Highland Hills JEDZ-Cl | 2.50% | 0% | 0.00% |
| Cleveland / Warrensville Hts Tremco | 2.50% | 0% | 0.00% |
| Dalton | 1.50% | 100% | 1.50% |
| Dayton | 2.50% | 100% | 2.50% |
| East Liverpool | 1.50% | 0% | 0.00% |
| Edon | 1.75% | 100% | 1.75% |
| Elida | 0.75% | 0% | 0.00% |
| Emerald Park | 2.50% | 0% | 0.00% |
| Englewood | 1.75% | 100% | 1.75% |
| Franklin | 2.00% | 100% | 2.00% |
| Gateway | 2.50% | 0% | 0.00% |
| Geneva-on-the-Lake | 1.50% | 100% | 1.00% |
| Grand Rapids | 1.00% | 50% | 0.50% |
| Grand River | 2.00% | 100% | 2.00% |
| Hartville | 1.50% | 100% | 1.00% |
| Highland Hills | 2.50% | 100% | 2.50% |
| Highland Hills / Cleveland JEDZ-Hh | 2.50% | 0% | 0.00% |
| Huber Heights | 2.25% | 100% | 2.25% |
| Ix Center | 2.50% | 0% | 0.00% |
| Lakewood | 1.50% | 50% | 1.00% |
| Lancaster | 2.30% | 100% | 1.00% |
| Linndale | 2.00% | 100% | 2.00% |
| London | 1.50% | 0% | 0.00% |
| Lorain | 2.50% | 100% | 2.00% |
| Mansfield | 2.00% | 0% | 0.00% |
| Marble Cliff | 2.00% | 100% | 2.00% |
| Mentor-on-the-Lake | 2.00% | 100% | 2.00% |
| Montpelier | 1.80% | 100% | 1.80% |
| Mt. Orab | 1.35% | 100% | 1.35% |
| Munroe Falls | 2.25% | 100% | 2.25% |
| New Carlisle | 1.50% | 0% | 0.00% |
| New Madison | 1.00% | 100% | 1.00% |
| New Miami | 1.75% | 100% | 1.75% |
| New Paris | 1.00% | 100% | 0.50% |
| North Baltimore | 1.00% | 0% | 0.00% |
| North Baltimore / Henry Township JEDD | 1.00% | 0% | 0.00% |
| North Randall | 2.75% | 100% | 2.75% |
| Obetz | 2.50% | 100% | 2.50% |
| Orwell | 1.50% | 100% | 1.50% |
| Paulding | 1.00% | 0% | 0.00% |
| Phillipsburg | 1.50% | 100% | 1.00% |
| Prairie Obetz JEDZ | 2.50% | 100% | 2.50% |
| Riverside | 2.50% | 100% | 2.50% |
| Rock Creek | 1.00% | 100% | 1.00% |
| Russells Point | 1.00% | 0% | 0.00% |
| Seville | 1.00% | 0% | 0.00% |
| Shaker Square Project | 2.50% | 0% | 0.00% |
| Shreve | 1.00% | 100% | 0.50% |
| Somerset | 1.00% | 0% | 0.00% |
| South Russell | 1.25% | 75% | 0.94% |
| Stow | 2.00% | 100% | 2.00% |
| Trotwood | 2.75% | 100% | 2.75% |
| Troy | 1.75% | 100% | 1.75% |
| Union | 1.50% | 100% | 1.50% |
| Village of Oakwood | 1.00% | 100% | 1.00% |
| Warren | 2.50% | 100% | 2.50% |
| West Milton | 1.50% | 0% | 0.00% |
| Wilmington | 1.50% | 100% | 1.50% |
Registering with CCA as an out-of-state employer
- Ohio employer withholding comes first: register with the Ohio Department of Taxation before the municipal account, because the municipal filing references it.
- One CCA employer account covers every member municipality you withhold for; you do not open one per town.
- Withhold for the municipality where the work is performed. For a home-based remote employee, that is the residence.
- Check the resident credit factor separately. Where it is 0%, the employee owes their home municipality in full on top of the work-location tax — 20 CCA municipalities are in that group.
Confirm the rate, the credit factor and account setup on the official member page before filing. See the statewide Ohio rate guide for how this agency compares with the other.
Get the full Ohio playbook by email
We'll send the complete registration checklist — state withholding, unemployment, workers' comp, RITA/CCA municipal steps — plus a note if the rates or deadlines change. Orientation only, not tax or legal advice.