Maybe. The term "local income tax", in Ohio, applies to either City income tax or school district (SD) income tax.
If you have local withholding in box 19 of your W-2, box 20 should identify the locality (city or SD) that the tax was withheld for. If you have any doubt, ask you employer.
Some Ohio Cities have an income tax. Any Ohio city, with an
income tax, is allowed to have withholding taken out of your pay while you
worked in that city. Your employer is required to do that withholding. You
can't get a refund unless it was improperly withheld, i.e. you didn't actually work
there for all or part of the time that your employer was withholding. If
you live in a city with an income tax, you are subject to that city's tax as
well. The city you live in will usually allow a credit
or partial credit for the withheld tax you paid to the work location city.
School Districts are different. Only
school district residents file a return & pay the tax. Non residents
who work within a taxing SD are not subject to withholding, unless they also live there.
To find out if you live
in a school district or city with an income tax enter your address at:
http://www.tax.ohio.gov/Individual/LocalTaxInformation.aspx
