LOCAL INCOME TAX RATES

LOCAL INCOME TAX RATES

(For Worksheet Computations)

MAHONING COUNTY

ALLIANCE 1.75%

CAMPBELL 2.5%

CANFIELD 1.0%

LOWELVILLE 1.5%

NEW MIDDLETOWN 1.0%

SPRINGFIELD LOCAL 1%

STRUTHERS 2.0%

YOUNGSTOWN 2.25% (increases to 2.75% effective 1/1/03)

TRUMBULL COUNTY

GIRARD 2.0%

HUBBARD 1.0%

LORDSTOWN .5%

NEWTON FALLS 1.0%

NILES 1.5%

MCDONALD 2.0%

WARREN 1.5%

COLUMBIANA COUNTY

EAST LIVERPOOL 1.5%

EAST PALESTINE 1%

LISBON 1.5%

SALEM 1.0%

SEBRING 1.5%

MISC.

CANTON 2%

CINCINNATI 2.1%

CLEVELAND 2%

COLUMBUS 2%

DAYTON 2.25%

TOLEDO 2.25%

NEW CASTLE 1.35%