Starting a Business in Ohio: Licenses, Registrations & Checklist

Ohio start-up checklist

Register for state taxes with Ohio Department of Taxation. Official page
Business-level tax: Commercial Activity Tax (CAT) on gross receipts; no corporate income tax. 0.26% of Ohio taxable gross receipts above a $6 million exclusion; there is no annual minimum tax.
Sales tax: get a Ohio vendor's license from Ohio Department of Taxation before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
Local sales taxes are collected through the state return.
If you have employees, withhold Ohio income tax from wages and register for withholding. Official page

Register for unemployment insurance with Ohio Department of Job and Family Services. The 2026 taxable wage base is $9,000 per employee; experience-rated rates run from 0.4% to 10.1%. Official page
New employers start at 2.7%.
Workers' compensation must be bought from the state fund, run by Ohio Bureau of Workers' Compensation. Required when: 1 employee
Post the required labor notices at your workplace. Official page

File Biennial Report (limited liability partnerships): every 2 years by July 1; fee $25.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Business filings and annual reports: Ohio Secretary of State. Official page
Taxes: Ohio Department of Taxation. Official page
Unemployment insurance and labor rules: Ohio Department of Job and Family Services. Official page
Workers' compensation: Ohio Bureau of Workers' Compensation.
Contractor licensing: Ohio Construction Industry Licensing Board (commercial trades).
Real estate licensing: Ohio Division of Real Estate and Professional Licensing.
Alcohol licensing: Ohio Division of Liquor Control.
Child care licensing: Ohio Department of Children and Youth.
Health facility licensing: Ohio Department of Health.

Municipal income tax registration (City tax administrator / Ohio Business Gateway): Ohio municipalities levy net profits and payroll income taxes; register via the Ohio Business Gateway or the city.
Cannabis: adult-use licensing, regulated by Ohio Division of Cannabis Control (Department of Commerce).

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

Choose a city to see its full list.