Public entity employers can be:

• The State of Ohio and its instrumentalities and political subdivisions including various departments and agencies.
• Ohio's counties and townships.
• Ohio's municipalities such as cities, villages, and school districts.
• Other public agencies established under Ohio law and by ordinance or resolution of a political subdivision including an airport, housing or transit authority; park, planning, or development commission; conservancy, rural water, or sewer district.

You may be subject to Ohio's unemployment compensation law if:

• You had at least one individual in covered employment.

Public entity employers determined to be liable become reimbursing employers. These employers are billed monthly for benefit costs. Public entity employers have the option of becoming contributory employers

If you think you may be liable, or if you have questions about whether you are required to pay unemployment taxes, please contact the Contribution Section at 614-466-2319, or write to us at ODJFS, Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404. You may also contact a local Compliance office.