Cleveland's municipal income tax is 2.50%, collected by the Central Collection Agency (CCA), and employers doing business in a CCA community with one or more employees must file and pay withholding. Those withholding more than $200 a month file monthly; those always at $200 or less may file quarterly. Ohio taxes cleaning except for a provider with less than $5,000 in calendar-year sales of it.
In Cleveland, the city tax covered here is the one on wages. This page covers the 2.50% rate, the CCA filing rules, where sales tax stands, and what it all means for your books. State payroll registration and the minimum wage are on my Ohio page.
Cleveland's 2.50% income tax
The CCA's tax rate table lists Cleveland at 2.50%, with a 100% credit for residents on tax paid to other cities, up to 2.50%. The same row appears in the tables for tax years 2020 through 2026, and the page gives no effective date. Under ORC 718, employers doing business in a CCA community with one or more employees must file and pay withholding. The CCA's 2026 withholding form (CCA-102) sets the rhythm: monthly for employers withholding more than $200 a month, and quarterly allowed for those always at $200 or less. The rate page doesn't separately state how nonresidents are treated, so this page doesn't cover that.
Source: Central Collection Agency, City of Cleveland Division of Taxation, Tax Rates (tables labeled tax years 2026 back to 2020)
Source: Central Collection Agency, 2026 Employer's Return of Income Tax Withheld (Form CCA-102) (12/27/2025)
Sales tax on cleaning
Ohio taxes residential and commercial cleaning, except for a provider with less than $5,000 in sales of that service in a calendar year, and county and transit rates add to the state rate. Your CPA can confirm the rate for a specific address, and the state detail is on my Ohio sales tax page.
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)
For October 1 through December 31, 2026, the Ohio Department of Taxation's county rate table lists Cuyahoga County, Cleveland's county, at a combined state and local sales and use tax rate of 8.00%.
Source: Ohio Department of Taxation, Sales and Use Tax Rates by County, October 1, 2026 to December 31, 2026
What this means for your books
Withheld city tax goes to a liability account of its own, apart from Ohio withholding, and the monthly or quarterly rhythm follows the $200 line. If a city withholding account is new to you, it can feel like one more thing on a full plate. Stop worrying. I've got you. One rate, one account. Payroll is recorded at the wage actually paid, as my payroll page explains, and collected sales tax stays out of revenue.
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep the withholding recorded and separate; whether you file monthly or quarterly, and how the city and sales tax returns get 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.