battags, You will need to apply for and receive a vendors license from the State of Ohio Taxation Department. Once you receive your vendors license from them you will be required to collect and pay sales tax on your sold services. The sales tax rates vary by county but most are 7-7.5%. This is one of the things that need to be done to run a legit business in Ohio. And, oh yeah, lawn care is one of the services that are named as having to comply with this law. Search out the Ohio Government website and read away.