PDF document
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  2015 Ohio SD 100ES, Voucher 1 – Due April 15, 2015

                                              Electronic Payment Available
                                  You can eliminate writing a paper check by using any of 
                                  our electronic payment methods. Go to our Web site at 
                                  tax.ohio.gov for all electronic payment options.

                                              Federal Privacy Act Notice
                                  Because we require you to provide us with a Social Se-
                                  curity number, the        Federal Privacy Act of 1974 requires 
                                  us to inform you that providing us with your Social Secu-
                                  rity number is mandatory. Ohio Revised Code sections 
                                  5703.05, 5703.057 and 5747.08 authorize us to request 
                                  this information. We need your Social Security number in 
                                  order to administer this tax.

Please cut on the dotted lines. DO NOT USE PENCIL to complete this form.
  SD 100ES              Rev. 11/14                                                         Do NOT fold check or voucher.

  School District Estimated Income Tax                                                 SD        Please use UPPERCASE letters
  (Voucher 1) Due April 15, 2015                                          2015ES                 to print the rst three lettersof
  First name                                  M.I. Last name                School district      Taxpayer’s       Spouse’s last name
                                                                            number               last name        (only if joint fi ling)
  Spouse’s fi rst name (only if joint fi ling)  M.I. Last name

  Address                                                                   Your Social
                                                                            Security
                                                                            number
  City, state, ZIP code                                                    Spouse’s Social 
                                                                          Security number
                                                                          (only if joint fi ling)
  DO NOT STAPLE OR OTHERWISE ATTACH YOUR CHECK OR                           
  CHECK STUB TO THIS COUPON. DO NOT SEND CASH. Return 
  this coupon with check or money order made payable to School     Amount of
  District Income Tax and mail to School District Income Tax, P.O. Payment        $              ,,                   0 0
  Box 182389, Columbus, Ohio 43218-2389.

                                                   100



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                                                                                                                                                   SD 100ES
                 School District Year 2015 Estimated Income Tax Payments                                                                           Rev. 11/14

                          Worksheet #2: Earned Income Only Tax Base
Use this worksheet to determine your liability for school dis-          method of payment eliminates the need for you to fi le a paper 
trict income tax due to an earned income only tax base school           copy of Ohio form SD 100ES. 
district as shown in the list on page 3. 
                                                                      Credit Card – You may use your Discover, VISA, Master Card 
If you fi led a school district income tax return for year 2014          or American Express card to pay your estimated school district 
and if you will be making estimates based on the “last year’s           income taxes. You may make your credit card payments by either 
tax” method, skip lines 1 through 5 and enter on line 6 below           visiting tax.ohio.gov or by calling 1-800-2PAY-TAX (1-800-272-
100% of the tax shown on line 4 of the 2014 Ohio form SD 100.           9829). The Ohio jurisdiction code is 6446. Offi cial Payments 
                                                                        charges a convenience fee equal to 2.5% (or $1, whichever is 
Note 1: If you move during the year and you will be residing in more    greater). This fee is paid directly to Offi cial Payments Corporation 
than one school district that assesses the school district income       and is based on the amount of your tax payment. Do not fi le 
tax, then you will need to complete a separate worksheet for each       Ohio voucher form SD 100ES if you use the credit card method 
school district.                                                        of payment.

Note 2: You can avoid paying school district estimated income tax     Check or Money Order – If you do not want to use an electronic 
if the sum of (i) your 2015 Ohio income tax withholding and (ii) your   check or credit card to make your payment, you may send in a 
2015 school district income tax withholding and (iii) $500 is equal     personal check or money order made payable to the School District 
to or greater than the sum of your 2015 Ohio income tax and your        Income Tax with your quarterly estimated Ohio form SD 100ES. 
2015 school district income tax.                                        Mail to the address printed on the voucher. Do not send cash.
What Are My Payment Options?                                          Federal Privacy Act Notice
There are three payment options available to you:                     Because we require you to provide us with a Social Security num-
                                                                      ber, the Federal Privacy Act of 1974 requires us to inform you that 
Electronic Check – Save time and postage by electronically fi ling   providing us with your Social Security number is mandatory. Ohio 
  and paying your 2015 quarterly estimates. Simply go to our Web      Revised Code sections 5703.05, 5703.057 and 5747.08 authorize 
  site at tax.ohio.gov for this electronic payment option. Using this us to request this information. We need your Social Security number 
                                                                      in order to administer this tax.

1. Enter on line 1 your earned income you will earn while a resident of an earned income 
  only school district listed on page 3. “Earned income” means wages (see line 7 of IRS 
  form 1040 or line 1 of IRS form 1040EZ or line 7 of IRS form 1040A), tips, other employee 
  compensation shown on your W-2 and self-employment income that you will report on IRS 
  Schedule SE (part of IRS form 1040) ........................................................................................ 1.
2. School district tax rate (see page 3) ....................................................................................... 2.
3. School district tax (line 1 X line 2) ........................................................................................... 3.
4. Senior citizen credit. Enter the senior citizen credit of $50 if you (or your spouse, if fi ling 
  jointly) will be 65 by the end of the taxable year. You may claim a maximum of $50 per return ... 4.
5. School district tax after credits. Subtract line 4 from line 3 and enter here (but not less 
 than -0-) ..................................................................................................................................... 5.
6. Multiply line 5 by 90% or enter 100% of the tax shown on line 4 of the 2014 Ohio form  
  SD 100 if you fi led a 2014 Ohio form SD 100 for this district............................................... 6.
7.  School district income tax to be withheld and year 2014 school district income tax over-
  payment credited to year 2015. Exclude from your year 2014 overpayment any tax paid after 
  April 15, 2015 and treat such tax payment as a year 2015 estimated tax payment .................. 7.  
8. School district estimated income tax due. Subtract line 7 from line 6 and enter here (but 
  not less than -0-). This is your estimated school district income tax liability .............................. 8.
9. Multiply the amount on line 8 by .25 and enter the result on this line. This is the amount of 
  each of your school district estimated quarterly payments ........................................................ 9.

                                                  - 2 -



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  2015 Ohio SD 100ES, Voucher 3 – Due Sept. 15, 2015

                                              Electronic Payment Available
                                  You can eliminate writing a paper check by using any of 
                                  our electronic payment methods. Go to our Web site at 
                                  tax.ohio.gov for all electronic payment options.

                                              Federal Privacy Act Notice
                                  Because we require you to provide us with a Social Se-
                                  curity number, the        Federal Privacy Act of 1974 requires 
                                  us to inform you that providing us with your Social Secu-
                                  rity number is mandatory. Ohio Revised Code sections 
                                  5703.05, 5703.057 and 5747.08 authorize us to request 
                                  this information. We need your Social Security number in 
                                  order to administer this tax.

Please cut on the dotted lines. DO NOT USE PENCIL to complete this form.
  SD 100ES              Rev. 11/14                                                         Do NOT fold check or voucher.
  School District Estimated Income Tax                                                 SD        Please use UPPERCASE letters
  (Voucher 3) Due Sept. 15, 2015                                          2015ES                 to print the rst three lettersof
  First name                                  M.I. Last name                School district      Taxpayer’s       Spouse’s last name
                                                                            number               last name        (only if joint fi ling)
  Spouse’s fi rst name (only if joint fi ling)  M.I. Last name

  Address                                                                   Your Social
                                                                            Security
                                                                            number
  City, state, ZIP code                                                    Spouse’s Social 
                                                                          Security number
                                                                          (only if joint fi ling)
  DO NOT STAPLE OR OTHERWISE ATTACH YOUR CHECK OR                           
  CHECK STUB TO THIS COUPON. DO NOT SEND CASH. Return 
  this coupon with check or money order made payable to School     Amount of
  District Income Tax and mail to School District Income Tax, P.O. Payment        $              ,,                   0 0
  Box 182389, Columbus, Ohio 43218-2389.

                                                   100



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  2015 Ohio SD 100ES, Voucher 4 – Due Jan. 15, 2016

                                              Electronic Payment Available
                                  You can eliminate writing a paper check by using any of 
                                  our electronic payment methods. Go to our Web site at 
                                  tax.ohio.gov for all electronic payment options.

                                              Federal Privacy Act Notice
                                  Because we require you to provide us with a Social Se-
                                  curity number, the        Federal Privacy Act of 1974 requires 
                                  us to inform you that providing us with your Social Secu-
                                  rity number is mandatory. Ohio Revised Code sections 
                                  5703.05, 5703.057 and 5747.08 authorize us to request 
                                  this information. We need your Social Security number in 
                                  order to administer this tax.

Please cut on the dotted lines. DO NOT USE PENCIL to complete this form.
  SD 100ES              Rev. 11/14                                                         Do NOT fold check or voucher.
  School District Estimated Income Tax                                                 SD        Please use UPPERCASE letters
  (Voucher 4) Due Jan. 15, 2016                                           2015ES                 to print the rst three lettersof
  First name                                  M.I. Last name                School district      Taxpayer’s       Spouse’s last name
                                                                            number               last name        (only if joint fi ling)
  Spouse’s fi rst name (only if joint fi ling)  M.I. Last name

  Address                                                                   Your Social
                                                                            Security
                                                                            number
  City, state, ZIP code                                                    Spouse’s Social 
                                                                          Security number
                                                                          (only if joint fi ling)
  DO NOT STAPLE OR OTHERWISE ATTACH YOUR CHECK OR                           
  CHECK STUB TO THIS COUPON. DO NOT SEND CASH. Return 
  this coupon with check or money order made payable to School     Amount of
  District Income Tax and mail to School District Income Tax, P.O. Payment        $              ,,                   0 0
  Box 182389, Columbus, Ohio 43218-2389.

                                                   100



- 5 -
                                                                                                                                                                             SD 100ES
               School District Year 2015 Estimated Income Tax Payments                                                                                                       Rev. 11/14

                                      Worksheet #1: Traditional Tax Base
Use this worksheet to determine your liability for school district      greater). This fee is paid directly to Offi cial Payments Corporation 
income tax due to a traditional tax base school district.               and is based on the amount of your tax payment. Do not fi le 
                                                                        Ohio voucher form SD 100ES if you use the credit card method 
If you fi led a school district income tax return for year 2014          of payment.
and if you will be making estimates based on the “last year’s 
tax” method, skip lines 1 through 8 and enter on line 9 below         Check or Money Order – You may send in a personal check or 
100% of the tax shown on line 4 of the 2014 Ohio form SD 100.           money order made payable to the School District Income Tax with 
                                                                        your quarterly estimated Ohio form SD 100ES. Mail to the address 
Note 1: If you move during the year and will be residing in more        printed on the voucher. Do not send cash.
than one district that imposes the school district income tax, you 
will need to complete a separate worksheet for each school district.  Note 3: HB 483 implemented a change to the exemption amount 
                                                                      claimed beginning with the 2014 tax return. The personal and de-
Note 2: You can avoid paying school district estimated income tax     pendent exemption is now a graduated amount based on your 
if the sum of (i) your 2015 Ohio income tax withholding and (ii) your Ohio adjusted gross income. See chart below:
2015 school district income tax withholding and (iii) $500 is equal 
to or greater than the sum of your 2015 Ohio income tax and your                                     Personal/
2015 school district income tax.                                                   Ohio Adjusted     Dependent 
What Are My Payment Options?                                                       Gross Income      Exemption
There are three payment options available to you:
                                                                                   $40,000 or less                                                                     $2,200
Electronic Check – Save time and postage by electronically fi ling 
  and paying your 2015 quarterly estimates. Simply go to our Web             More than $40,000, 
  site at tax.ohio.gov for this electronic payment option. Using this        but not more than                                                                         $1,950
  method of payment eliminates the need for you to fi le a paper                    $80,000
  copy of Ohio form SD 100ES. 
                                                                                   More than                                                                           $1,700
Credit Card – You may use your Discover, VISA, Master Card                       $80,0000
  or American Express card to pay your estimated school district 
  income taxes. You may make your credit card payments by either 
  visiting tax.ohio.gov or by calling 1-800-2PAY-TAX (1-800-272-      Please multiply the appropriate exemption amount from the chart 
  9829). The Ohio jurisdiction code is 6446. Offi cial Payments        above by the number of dependents you are claiming on the re-
  charges a convenience fee equal to 2.5% (or $1, whichever is        turn.

  1. Enter your year 2015 estimated Ohio adjusted gross income. To see how to compute 
     this amount, refer to your 2014 Ohio form IT 1040, line 3 ........................................................................1. 
  2. Part-year/nonresident deduction. Enter the amount of income included on line 1 that 
                                                                                                                                                                       (                       )
     will be earned while a resident of another school district .........................................................................2.
  3. Estimated school district adjusted gross income. Subtract line 2 from line 1 and enter 
     the result here ..........................................................................................................................................3.
  4. Exemptions. Personal exemptions and dependent exemptions (see Note 3, above) ............................4.
  5. Estimated school district taxable income. Subtract line 4 from line 3. This is the 
     estimated taxable income you will use to fi gure your estimated school district income tax 
     liability.......................................................................................................................................................5.
  6. School district tax. Multiply the school district estimated taxable income on line 5 by 
     the decimal rate that applies to your school district of residence. The rates are listed on 
     pages 3-4 .................................................................................................................................................6.
  7. Senior citizen credit. Enter the senior citizen credit of $50 if you (or your spouse, if fi ling 
     jointly) will be 65 by the end of the taxable year. You may claim a maximum of $50 per 
     return........................................................................................................................................................7.
  8. School district tax after credits. Subtract line 7 from line 6 and enter here .........................................8.
  9. Multiply line 8 by 90% or enter 100% of the tax shown on line 4 of the 2014 Ohio 
     form SD 100 if you fi led a 2014 Ohio form SD 100 for this district ....................................................9.
10.  School district income tax to be withheld and year 2014 school district income tax over-
     payment credited to year 2015. Exclude from your year 2014 overpayment any tax paid 
     after April 15, 2015 and treat such tax payment as a year 2015 estimated tax payment .......................10.
11.  School district estimated income tax due. Subtract line 10 from line 9 and enter here
     (but not less than -0-). This is your estimated school district income tax liability ...................................11.
12.  Multiply the amount on line 11 by .25 and enter the result on this line. This is the 
     amount of each of your school district estimated quarterly payments....................................................12.

                                                          - 1 -- 1 -



- 6 -
                                                                                                                                                                    SD 100ES
             School District Year 2015 Estimated Income Tax Payments                                                                                                Rev. 11/14

                           Worksheet #2: Earned Income Only Tax Base
Use this worksheet to determine your liability for school dis-        Electronic Check – Save time and postage by electronically fi ling 
trict income tax due to an earned income only tax base school           and paying your 2015 quarterly estimates. Simply go to our Web 
district.                                                               site at tax.ohio.gov for this electronic payment option. Using this 
                                                                        method of payment eliminates the need for you to fi le a paper 
If you filed a school district income tax return for year 2014          copy of Ohio form SD 100ES. 
and if you will be making estimates based on the “last 
year’s tax” method, skip lines 1 through 5 and enter on line          Credit Card – You may use your Discover, VISA, Master Card 
6 below 100% of the tax shown on line 4 of the 2014 Ohio                or American Express card to pay your estimated school district 
form SD 100.                                                            income taxes. You may make your credit card payments by either 
                                                                        visiting tax.ohio.gov or by calling 1-800-2PAY-TAX (1-800-272-
Note 1: If you move during the year and will be residing in more        9829). The Ohio jurisdiction code is 6446. Offi cial Payments 
than one district that imposes the school district income tax, you      charges a convenience fee equal to 2.5% (or $1, whichever is 
will need to complete a separate worksheet for each school district.    greater). This fee is paid directly to Offi cial Payments Corporation 
                                                                        and is based on the amount of your tax payment. Do not fi le 
Note 2: You can avoid paying school district estimated income tax       Ohio voucher form SD 100ES if you use the credit card method 
if the sum of (i) your 2015 Ohio income tax withholding and (ii) your   of payment.
2015 school district income tax withholding and (iii) $500 is equal 
to or greater than the sum of your 2015 Ohio income tax and your      Check or Money Order – You may send in a personal check or 
2015 school district income tax.                                        money order made payable to the School District Income Tax with 
                                                                        your quarterly estimated Ohio form SD 100ES. Mail to the address 
What Are My Payment Options?                                            printed on the voucher. Do not send cash.
There are three payment options available to you:

1. Enter on line 1 your earned income you will earn while a resident of an earned income only school 
  district listed on page 3. “Earned income” means wages (see line 7 of IRS 
  form 1040 or line 1 of IRS form 1040EZ or line 7 of IRS form 1040A), tips, other employee compensation 
  shown on your W-2 and self-employment income that you will report on IRS Schedule SE (part of IRS 
  form 1040) ...................................................................................................................................................1.
2. School district tax rate (see page 3).........................................................................................................2.
3. School district tax (line 1 X line 2) ............................................................................................................3.
4. Senior citizen credit. Enter the senior citizen credit of $50 if you (or your spouse, if fi ling 
  jointly) will be 65 by the end of the taxable year. You may claim a maximum of $50 per return .....................4.
5. School district tax after credits. Subtract line 4 from line 3 and enter here (but not less 
 than -0-) .......................................................................................................................................................5.
6. Multiply line 5 by 90% or enter 100% of the tax shown on line 4 of the 2014 Ohio form  SD 100 if 
  you fi led a 2014 Ohio form SD 100 for this district ................................................................................6.
7. School district income tax to be withheld and year 2014 school district income tax overpayment 
  credited to year 2015. Exclude from your year 2014 overpayment any tax paid after April 15, 2015 and 
  treat such tax payment as a year 2015 estimated tax payment ..................................................................7.  
8. School district estimated income tax due. Subtract line 7 from line 6 and enter here (but 
  not less than -0-). This is your estimated school district income tax liability ................................................8.
9. Multiply the amount on line 8 by .25 and enter the result on this line. This is the amount of 
  each of your school district estimated quarterly payments ..........................................................................9.

                                             Federal Privacy Act Notice
             Because we require you to provide us with a Social Security number, the Federal Privacy Act 
             of 1974 requires us to inform you that providing us with your Social Security number is manda-
             tory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this 
             information. We need your Social Security number in order to administer this tax.

                                                     - 2 -



- 7 -
                                                                                                                                                     Rev. 11/14
 School Districts With an Income Tax for 2015
 Boldface indicates a newly enacted rate, a rate change for 2015 or a change in the tax type.

                                             Decimal                                                                          Decimal
SD#  School District Name (and Counties)    Rate                   Percent      SD#  School District Name (and Counties)    Rate                     Percent

 Earned Income Only Tax Base School Districts                                    Traditional Tax Base School Districts (cont’d.)
2301  Amanda-Clearcreek LSD (Fairfi eld) .......  .0150             1½%          6301  Antwerp LSD (Paulding) .........................  .0150        1½%
0502  Athens CSD (Athens) .............................  .0100     1%           3201  Arcadia LSD (Hancock, Seneca) ............ .0100               1%
2801  Berkshire LSD (Geauga) ........................  .0100       1%           1902  Arcanum-Butler LSD (Darke) .................  .0150            1½%
2302  Berne-Union LSD (Fairfi eld, Hocking)  .0200                   2%          3202  Arlington LSD (Hancock) ........................  .0125        1¼%
5501  Bethel LSD (Miami) ................................  .0075   ¾%           2001  Ayersville LSD (Defi ance) ......................  .0100        1%
7502  Botkins LSD (Auglaize, Shelby) .............  .0125          1¼%          3901  Bellevue CSD (Erie, Huron, Sandusky, 
5901  Cardington-Lincoln LSD (Marion,                                            Seneca).................................................. .0050     ½%
 Morrow) .................................................. .0075  ¾%           2501  Bexley CSD (Franklin) ............................  .0075      ¾%
5401  Celina CSD (Mercer) ..............................  .0075    ¾%           2101  Big Walnut LSD (Delaware)....................  .0075           ¾%
8501  Chippewa LSD (Wayne) .........................  .0100        1%           2303  Bloom-Carroll LSD (Fairfi eld) .................  .0125         1¼%
6501  Circleville CSD (Pickaway) .....................  .0075      ¾%           0203  Bluffton EVSD (Allen, Hancock) .............  .0050            ½%
7001  Clear Fork Valley LSD (Knox,                                              8701  Bowling Green CSD (Henry, Wood) .......  .0050                 ½%
 Richland) ................................................ .0100  1%           5502  Bradford EVSD (Darke, Miami, Shelby) .  .0175                  1¾%
5204   Cloverleaf LSD (Medina) ......................  .0125       1¼%          8601  Bryan CSD (Williams) ............................. .0100       1%
7201  Clyde-Green Springs EVSD                                                  1701  Buckeye Central LSD (Crawford, Huron, 
 (Sandusky, Seneca) ............................... .0100          1%            Richland, Seneca).................................. .0150           1½%
1704  Crestline EVSD (Crawford, Richland) ....  .0025              ¼%           2102  Buckeye Valley LSD (Delaware, Marion, 
8702   Eastwood LSD (Wood) ...........................  .0100      1%            Morrow, Union)....................................... .0100         1%
5101  Elgin LSD (Delaware, Hardin, Marion) ...  .0075              ¾%           2502  Canal Winchester LSD (Fairfi eld, 
7203  Gibsonburg EVSD (Sandusky, Wood) ....  .0075                 ¾%            Franklin) ................................................. .0075   ¾%
3603 Greenfi eld EVSD (Fayette, Highland,                                        8801  Carey EVSD (Seneca, Wyandot) ...........  .0100                1%
 Ross)...................................................... .0125 1¼%          8301  Carlisle LSD (Montgomery, Warren) .......  .0100               1%
0302  Hillsdale LSD (Ashland, Wayne) ............  .0125           1¼%          2902  Cedar Cliff LSD (Clark, Greene) .............  .0125           1¼%
7403  Hopewell-Loudon LSD (Seneca) ............  .0050             ½%           4201  Centerburg LSD (Delaware, Knox, 
7506  Jackson Center LSD (Auglaize,                                              Licking)................................................... .0075   ¾%
 Logan, Shelby) ....................................... .0150      1½%          2002  Central LSD (Defi ance, Williams) ...........  .0075            ¾%
4901  Jefferson LSD (Madison) .....................  .0100         1%           1303  Clermont-Northeastern LSD (Brown, 
4902  Jonathan Alder LSD (Franklin,                                              Clermont)................................................  .0100    1%
 Madison, Union) ................................... .0125         1¼%          5402  Coldwater EVSD (Mercer) ......................  .0050          ½%
2305   Lancaster CSD (Fairfi eld) .......................  .0150    1½%          1703  Colonel Crawford LSD (Crawford) ..........  .0125              1¼%
2805  Ledgemont LSD (Ashtabula, Geauga) ...  .0125                 1¼%          1502  Columbiana EVSD (Columbiana, 
6502  Logan Elm LSD (Hocking, Pickaway) .....  .0100               1%            Mahoning) .............................................. .0100      1%
5504  Miami East LSD (Champaign, Miami) ....  .0175                1¾%          6901  Columbus Grove LSD (Allen, Putnam) ...  .0100                  1%
5505  Milton-Union EVSD (Miami) ...................  .0125         1¼%          6902  Continental LSD (Putnam) .....................  .0100          1%
3902  Monroeville LSD (Erie, Huron) ...............  .0150         1½%          3203  Cory-Rawson LSD (Hancock) ................  .0175              1¾%
8605  Montpelier EVSD (Williams) ...................  .0125        1¼%          5503  Covington EVSD (Miami) .......................  .0200          2%
8705  North Baltimore LSD (Hancock,                                             1503  Crestview LSD (Columbiana) .................  .0100            1%
 Wood)..................................................... .0125  1¼%          8101  Crestview LSD (Van Wert) ......................  .0100         1%
4508  North Fork LSD (Knox, Licking) .............. .0100          1%           8502  Dalton LSD (Wayne) ...............................  .0075      ¾%
7612  Northwest LSD (Stark, Summit,                                             4202  Danville LSD (Holmes, Knox) .................  .0175           1¾%
 Wayne) ................................................... .0100  1%           2003 Defi ance CSD (Defi ance, Paulding) .......  .0050                ½%
1204  Northwestern LSD (Clark, Champaign) ..  .0100                1%           6803  Eaton CSD (Preble) ................................  .0150     1½%
8706  Northwood LSD (Wood) .......................  .0025          ¼%           8602  Edgerton LSD (Defi ance, Williams) ........  .0100              1%
8504  Norwayne LSD (Medina, Wayne) ...........  .0075              ¾%           8703  Elmwood LSD (Hancock, Wood) ............  .0125                1¼%
0908  Ross LSD (Butler) ..................................  .0075  ¾%           2602  Evergreen LSD (Fulton, Lucas) ..............  .0200            2%
5008   Sebring LSD (Mahoning) ........................  .0100      1%           8001  Fairbanks LSD (Madison, Union) ...........  .0100              1%
3118  Southwest LSD (Hamilton, Butler) .......... .0075            ¾%           2903  Fairborn CSD (Clark, Greene, 
6503  Teays Valley LSD (Fairfi eld, Franklin,                                     Montgomery) .......................................... .0050        ½%
 Pickaway)............................................... .0150    1½%          2304 Fairfi eld Union LSD (Fairfi eld, Hocking, 
6806  Tri-County North LSD (Darke,                                               Perry)......................................................  .0200 2%
 Montgomery, Preble)............................ .0100             1%           7503  Fairlawn LSD (Shelby) ...........................  .0075       ¾%
8509  Triway LSD (Holmes, Wayne) ................  .0075           ¾%           7504  Fort Loramie LSD (Darke, Shelby) .........  .0150              1½%
5509   Troy CSD (Miami) ...................................  .0150 1½%          5406  Fort Recovery LSD (Darke, Mercer) .......  .0150               1½%
2308  Walnut Township LSD (Fairfi eld) ............  .0175          1¾%          1903  Franklin Monroe LSD (Darke, Miami) .....  .0075                ¾%
3907   Willard CSD (Crawford, Huron) ..............  .0075         ¾%           7202  Fremont CSD (Sandusky) ......................  .0125           1¼%
                                                                                2603  Gorham Fayette LSD (Fulton) ................  .0100            1%
 Traditional Tax Base School Districts                                          1305  Goshen LSD (Clermont, Warren) ...........  .0100               1%
 
3301  Ada EVSD (Hancock, Hardin) ................  .0150           1½%          2904  Greeneview LSD (Clinton, Fayette, 
7501  Anna LSD (Shelby) ................................. .0125    1¼%           Greene) .................................................. .0100    1%
1901  Ansonia LSD (Darke) .............................  .0175     1¾%                                                   (continued on next page)
                                                                           - 3 -



- 8 -
                                                                                                                                                Rev. 11/14
 School Districts With an Income Tax for 2015
                                           Decimal                                                                         Decimal
SD#  School District Name (and Counties)    Rate        Percent               SD#  School District Name (and Counties)    Rate       Percent

 Traditional Tax Base School Districts (cont’d.)                              Traditional Tax Base School Districts (cont’d.)
1904  Greenville CSD (Darke) ..........................  .0050       ½%       3504  Patrick Henry LSD (Henry, Putnam, 
7505  Hardin-Houston LSD (Shelby) ................  .0075            ¾%       Wood)..................................................... .0175  1¾%
3302  Hardin Northern LSD (Hancock,                                           6302  Paulding EVSD (Paulding, Putnam) .......  .0100             1%
 Hardin)....................................................  .0175  1¾%      8708  Perrysburg EVSD (Wood) ......................  .0050        ½% 
2004  Hicksville EVSD (Defi ance) ....................  .0075         ¾%       2604  Pettisville LSD (Fulton, Henry) ...............  .0100      1%
5902  Highland LSD (Delaware, Morrow) .........  .0050               ½%       2307  Pickerington LSD (Fairfi eld, Franklin) .....  .0100         1%
3604  Hillsboro CSD (Highland) .......................  .0100        1%       5507  Piqua CSD (Miami) ................................. .0125   1¼% 
3501  Holgate LSD (Henry) ..............................  .0150      1½%      7007  Plymouth-Shiloh LSD (Crawford, Huron, 
6903  Jennings LSD (Putnam) .........................  .0075         ¾%       Richland) ................................................ .0100  1%
4503  Johnstown-Monroe LSD (Delaware,                                         6804  Preble Shawnee LSD (Butler, 
 Licking)................................................... .0100   1%       Montgomery, Preble).............................. .0175           1¾%
6904  Kalida LSD (Putnam) ..............................  .0100      1%       2509  Reynoldsburg CSD (Fairfi eld, Franklin, 
3303  Kenton CSD (Hardin, Wyandot) .............  .0150              1½%      Licking)................................................... .0050 ½%
7204  Lakota LSD (Sandusky, Seneca, Wood)  .0150                     1½%      3304  Ridgemont LSD (Hardin, Logan) ............  .0175           1¾% 
6905  Leipsic LSD (Putnam) ............................  .0075       ¾%       3305  Riverdale LSD (Hancock, Hardin, 
3205  Liberty-Benton LSD (Hancock) ...............  .0075            ¾%       Wyandot)................................................ .0100    1%
3502  Liberty Center LSD (Fulton, Henry) ........  .0175             1¾%      4604  Riverside LSD (Logan, Shelby) ...........  .0175            1¾%
2306  Liberty Union-Thurston LSD                                              7507  Russia LSD (Darke, Shelby) ..................  .0075        ¾%
 (Fairfi eld) ................................................  .0175 1¾%      7406  Seneca East LSD (Huron, Seneca) ........ .0100              1%
4506  Licking Valley LSD (Licking, Muskingum) .0100                  1%       7008  Shelby CSD (Richland) ..........................  .0100     1%
4903  London CSD (Madison) ..........................  .0100         1%       3905  South Central LSD (Huron, Richland) ....  .0125             1¼%
0303  Loudonville-Perrysville EVSD (Ashland,                                  1205  Southeastern LSD (Clark, Greene) ........  .0100            1%
 Holmes, Knox, Richland) ........................  .0125             1¼%      4510  Southwest Licking LSD (Fairfi eld, 
0905  Madison LSD (Butler) .............................  .0050      ½%       Licking)................................................... .0075 ¾%
3206  McComb LSD (Hancock, Putnam,                                            0209  Spencerville LSD (Allen, Auglaize, 
 Wood)..................................................... .0150    1½%      Van Wert)................................................ .0100   1%
1102  Mechanicsburg EVSD (Champaign,                                          5010 Springfi eld LSD (Mahoning) ...................  .0100        1%
 Madison).................................................  .0150    1½%      8607  Stryker LSD (Williams) ...........................  .0150   1½%
8604  Millcreek-West Unity LSD (Williams) ......  .0100              1%       2606  Swanton LSD (Fulton, Lucas) ................  .0075         ¾%
6906  Miller City-New Cleveland LSD (Putnam) ..  .0125               1¼%      0909  Talawanda CSD (Butler, Preble) ............. .0100          1%
0601  Minster LSD (Auglaize, Darke, Mercer                                    1103  Triad LSD (Champaign, Logan, Union) ..  .0150               1½% 
 Shelby) ................................................... .0100   1%       1906  Tri-Village LSD (Darke) ..........................  .0150   1½% 
1905  Mississinawa Valley LSD (Darke) ...........  .0175             1¾%      6805  Twin Valley Community LSD (Preble) ....  .0150              1½%
8802  Mohawk LSD (Crawford, Seneca,                                           7106  Union-Scioto LSD (Ross) .......................  .0050      ½%
 Wyandot)................................................ .0100      1%       1510  United LSD (Columbiana) ......................  .0050       ½% 
5903  Mount Gilead EVSD (Morrow) ................  .0075             ¾%       8803  Upper Sandusky EVSD (Crawford, 
6802  National Trail LSD (Darke, Preble) .........  .0175            1¾%      Marion, Wyandot)................................... .0125         1¼%
0602  New Bremen LSD (Auglaize, Mercer,                                       3306  Upper Scioto Valley LSD (Auglaize, 
 Shelby) ................................................... .0100   1%       Hardin, Logan)........................................ .0050      ½%
0603  New Knoxville LSD (Auglaize, Shelby) ...  .0125                1¼%      5713  Valley View LSD (Montgomery, Preble) ... .0125              1¼%
5708  New Lebanon LSD (Montgomery) ..........  .0125                 1¼%      8104  Van Wert CSD (Van Wert) ......................  .0100       1%
3903  New London LSD (Ashland, Huron,                                         3208  Vanlue LSD (Hancock, Seneca, 
 Lorain) .................................................... .0100  1%       Wyandot)................................................ .0100    1%
0907  New Miami LSD (Butler) .........................  .0100        1%       1907  Versailles EVSD (Darke, Shelby) ...........  .0100          1%
7404  New Riegel LSD (Seneca) .....................  .0150           1½%      0605  Wapakoneta CSD (Auglaize)..................  .0075          ¾%
4507  Newark CSD (Licking) ............................  .0100       1%       6303  Wayne Trace LSD (Paulding, Putnam,
5506  Newton LSD (Darke, Miami) ...................  .0175           1¾%      Van Wert)................................................ .0125   1¼%
8003  North Union LSD (Delaware, Union) ......  .0100                1%       0606 Waynesfi eld-Goshen LSD (Allen, 
5904  Northmor LSD (Marion, Morrow,                                           Auglaize, Logan) .................................... .0100       1%
 Richland) ................................................ .0100    1%       4715  Wellington EVSD (Huron, Lorain) ...........  .0100          1%
8505  Northwestern LSD (Ashland, Wayne).....  .0125                  1¼%      1105  West Liberty-Salem LSD (Champaign, 
3904  Norwalk CSD (Huron) .............................  .0050       ½%       Logan) .................................................... .0175 1¾%
4712  Oberlin CSD (Lorain) ..............................  .0200     2%       3906  Western Reserve LSD (Erie, Huron) ......  .0125             1¼%
7405  Old Fort LSD (Sandusky, Seneca) .........  .0100               1%       1404  Wilmington CSD (Clinton, Greene) ........  .0100            1%
8707  Otsego LSD (Henry, Lucas, Wood) ........  .0100                1%       3122  Wyoming CSD (Hamilton) ......................  .0125        1¼%
6907  Ottawa-Glandorf LSD (Putnam) .............  .0050              ½%       2906  Xenia Community CSD (Greene, 
6908  Ottoville LSD (Paulding, Putnam) ...........  .0075            ¾%       Warren)................................................... .0050  ½%
6909  Pandora-Gilboa LSD (Allen, Putnam) ......  .0175               1¾%      2907  Yellow Springs EVSD (Clark, Greene) ...  .0100              1%
5405  Parkway LSD (Auglaize, Mercer, 
 Van Wert)................................................  .0100    1%

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