Canton's municipal income tax is 2.0% of qualifying wages, and city code requires employers to deduct it and remit to the City of Canton, Income Tax Division: monthly when they withhold $1,000 or more per month, quarterly otherwise. Stark County's combined sales tax rate is 6.50% for October 1 to December 31, 2026. Ohio taxes residential and commercial cleaning, except for a provider with less than $5,000 in sales of that service in a calendar year.
A Canton cleaning company meets the city at payroll time and Stark County at invoice time. This page covers the 2.0% income tax and its remittance schedule, the Stark County rate, the January change to Ohio's minimum wage, and what it all means for your books. State payroll registration is on my Ohio page.
Canton's 2.0% income tax
Chapter 181 of the Codified Ordinances of Canton sets the tax at 2.0% on residents' qualifying wages and on nonresidents' qualifying wages for work done or services performed in the city (Sec. 181.03). Under Sec. 181.06, Collection at Source, employers deduct 2.0% of qualifying wages and remit it to the City of Canton, Income Tax Division, though one subsection calls it the Income Tax Department. Employers withholding $1,000 or more per month remit monthly, by the 20th, and other employers remit quarterly.
This comes from the city's code as posted by American Legal Publishing, in a version labeled 2026-01 (current), and the host's disclaimer says posted code may not reflect the most recent legislation. No City of Canton tax page was reviewed, and this page doesn't cover credits for tax paid to other cities.
Source: City of Canton, Codified Ordinances, Chapter 181, Secs. 181.03 and 181.06 (American Legal Publishing code host; version labeled 2026-01)
Stark County's 6.50% rate
For October 1 to December 31, 2026, the Ohio Department of Taxation's county table shows Stark County's combined state and local rate at 6.50%, a total rather than an add-on. Ohio taxes cleaning for homes and businesses, and the department's information release on janitorial service treats carpet and upholstery cleaning, window washing, and power washing building exteriors as taxable. Snow and ice removal from parking lots, driveways, and sidewalks isn't janitorial service, though snow removal is a separately taxable service once the provider's sales exceed $5,000 in a calendar year. A provider with less than $5,000 in sales of building maintenance and janitorial service in a calendar year isn't providing the taxable service. The rest is on my Ohio sales tax page.
Source: Ohio Department of Taxation, Sales and Use Tax Rates by County, October 1, 2026 to December 31, 2026
Source: Ohio Revised Code 5739.01 Definitions
Source: Ohio Department of Taxation, Information Release ST 2002-04, Building Maintenance and Janitorial Services (updated September 2015)
Wages in Canton
The state rate covers Canton, since Ohio has no local minimum wages: $11.00 an hour for 2026, with a January 1 effective date that's inferred from the Ohio Constitution's annual schedule because the 2026 poster states none. On January 1, 2027, it goes to $11.40, per the Department of Commerce's 2027 poster. That poster also moves the small-employer gross receipts threshold to $419,000.
Source: U.S. Department of Labor, Wage and Hour Division, State Minimum Wage Laws (2026-07-01)
Source: Ohio Revised Code 4111.02
Source: Ohio Constitution Article II, Section 34a
Source: Ohio Department of Commerce, Division of Industrial Compliance, 2027 Minimum Wage poster (rev. 9/30/26)
What Canton means for your books
Canton withholding goes to its own liability account, apart from Ohio withholding and from collected sales tax. The $1,000 monthly line sets the remittance schedule, so the books show the withholding total month by month, not only a year-end figure. I don't take a withholding balance on faith. If it doesn't match the payroll register for the same month, I want to know why before that month is closed. Wages are recorded at the rate actually paid; my payroll page covers how.
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep the Canton withholding and the sales tax in their own accounts; which schedule applies to you, which wages count as qualifying, and how each return gets filed are questions for your CPA.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.