No, if you are an Ohio resident, those are two separate items. The local tax withheld is for your city tax and is withheld by the city of regional taxing authority. It is withheld for persons working in the city, and taxpayers file a tax return where they live. You may also have to file a non-resident return if you conduct a trade or business, or have a rental property in a non-resident city.
Ohio SD-100 is used
to report Ohio school district income tax return. As opposed to local income
tax authorities in Ohio such as RITA and CCA that collect city tax, the school
district income tax is included with your Ohio return.
Only certain school
districts in Ohio impose this tax. Check the list from the State of Ohio at http://www.tax.ohio.gov/Portals/0/tax_analysis/tax_data_series/school_district_data/SDIT_LIST.pdf
If you are not
subject to the school district income tax, you may have to file Form SD-100 to
get a refund.
You can get more
information about Ohio school district tax at http://www.tax.ohio.gov/faq.aspx -
in the category, scroll down to find "School District - General"
Generally,
unless you live in a township you need to file a city tax return with the city
or village you live in. If you conduct a trade or business, or have a rental
property in a non-resident city, you also need to file a tax return for that
city in addition to your resident city.
A link to cities in Ohio with tax filing requirements is
available from the Ohio Department of Taxation at http://www.tax.ohio.gov/municipalities/municipal_income_tax_forms.aspx
