WHO MUST FILE

Each employer within or doing business within the municipality who employs one or more employees regardless of the method of compensation, shall deduct from such compensation earned and paid the rate of tax in effect when such compensation is paid.  The tax is to be computed on the gross amount of such compensation.  Each employer shall quarterly (or monthly as required) make his return of Form W-1 to the Department of Taxation and pay to the Municipality the amount of taxes he has deducted or should have deducted, on or before the date shown on this form.

RATE OF TAX

The various rates of tax are as follows:

1.5% - St. Marys, Botkins, Ft. Loramie, Minster, New Bremen, Jackson Center, New Knoxville and Russia.

1.75% - Anna

DEFINITION OF EMPLOYER

The term "employer" means an individual, partnership, association, corporation, governmental body or unit or agency, or any other entity whether or not organized for profit, who or that employs one or more persons on a salary, wage, commission or other compensation basis.

ADJUSTMENTS

If an error in withholding has been made in a previous period, the employer should make the proper adjustment and report only such adjusted total on the face of this return.  In the case of an error not discovered until a subsequent tax year, report circumstances to the tax office and correction procedures will be outlined.

INTEREST

1% per month or any fraction of a month.

PENALTY

St. Marys and New Bremen, Minster, New Knoxville, Jackson Center - 5% per month, maximum 25%.  Anna, Russia, Ft. Loramie, Botkins - 5% the 1st month, 10% the 2nd and 3rd month, 15% thereafter.

FAILURE TO FILE

Any employer who fails to deduct, withhold, and/or remit the tax of an employee, or attempts to do anything whatever to avoid the payment of any part of the tax shall be in violation of the respective ordinance applicable to the municipality in question and will be subject to the interest and penalties found therein.  The failure to receive or procure a return form is not an excuse from making a return and paying the tax.

Name of Municipality_________________________                                                                                                                              

                                                                                                                                                                                                                        Form W-1

EMPLOYER'S QUARTERLY RETURN OF

TAX WITHHELD

 

MAIL TO:                                                

     DEPARTMENT OF TAXATION

     106 E. SPRING STREET

     ST. MARYS, OHIO  45885

 

DOLLARS

CENTS

 

1. Total earnings paid to all employees

 

 

I hereby certify that the information and

statements contained herein are true and correct.

2. Wages subject to city income tax

 

 

 

Signed______________________________

3. Tax withheld

 

 

 

Official Title_________________________

4. Adjustment of tax for prior quarter

 

 

 

Date_______________________________

5. Penalty

 

 

THIS RETURN MUST BE FILED

ON OR BEFORE THE DUE DATE

6. Interest

 

 

 

SHOWN BELOW

7. TOTAL DUE

 

 

 

For month(s) ending            Due on or before

 

Name and Address:

______________________________________                                            Make checks payable to the municipality

______________________________________                                                        for which you are filing.

______________________________________

 

Notify Income Tax Department promptly of any change                        

in ownership or name and address.