City estimated income tax payment due dates changed as a result of a state law (House Bill No. 5) which passed in 2014 and becomes effective January 1, 2016. A provision of the new law established uniform due dates for estimated income tax payments for all taxing entities throughout Ohio. The fourth quarter 2016 estimated income tax payment is now due December 15, 2016 for all cities. Prior to this change most cities required the fourth quarter estimated tax payment be paid by January 31st of the following year.