Welcome to the Tax Department
- City of St.Marys Income Tax Regulations (PDF)
- Village of Botkins Income Tax Regulations (PDF)
- Village of Covington Income Tax Regulations (PDF)
- Village of Cridersville Income Tax Regulations (PDF)
- Village of Fort Loramie Income Tax Regulations (PDF)
- Village of Lakeview Income Tax Regulations (PDF)
- Village of Minster Income Tax Regulations (PDF)
- Village of New Bremen Income Tax Regulations (PDF)
- Village of New Knoxville Income Tax Regulations (PDF)
- Village of North Star Income Tax Regulations (PDF)
- Village of Osgood Income Tax Regulations (PDF)
- Village of Russia Income Tax Regulations (PDF)
- Village of Yorkshire Income Tax Regulations (PDF)
|Botkins||Ft. Loramie||New Bremen||Osgood||Yorkshire|
|Cridersville||Minster||North Star||St. Marys|
It is required that all residents, age 18 years and older, must file a tax return each year whether or not tax is due.
Certain retirees can apply for an exemption from the filing requirement. To fill out the exemption form please fill out the 60 Day Letter (PDF). Please contact our office with any questions.
All residents receiving only nontaxable income must complete Section A of the return. All residents receiving taxable income, or a combination of taxable and nontaxable income, must complete Section B. Partywear residents, please contact our office for assistance.
Requirements for Filing
- Front page of Federal 1040 must be attached to your return.
- Federal Schedule 1 if applicable.
- Return must be signed.
- All W-2s MUST be attached showing Box 5 Medicare wages and local taxes withheld.
- All Federal Schedules if applicable.
Make your remittance payable to the municipality for which you are filing. Tax payments of $10.00 or less are not payable. Refunds of $10.00 or less will not be refunded.
Penalty, Interest & Late Filing Fees
- One time penalty fee of 15% of tax due past due date
- 0.583% interest per month until tax is paid in full
- Late filing fee of $25.00 per month up to $150.00 for all municipalities
Failure to file by the Federal due date will result in a late filing fee for all residents, even if you have no tax due or do not have taxable income.
Municipal tax returns are due by the Federal due date. Extensions are recommended to be attached to your return when filed. 90% of the estimated tax liability, or 100% based on the previous year, must be paid by the Federal due date to avoid penalty. Interest is always charged.
Please note we do not allow extensions for payment of the tax.
Published Interest Rate
Ohio Revised Code 718.27 requires the Tax Administrator to publish, by October 31st, the established interest rate for tax underpayments based on the Federal short-term rate that will apply during the next calendar year.
Interest shall be imposed per annum, on all unpaid income tax, unpaid estimated income tax and unpaid withholding tax.
The interest rate used shall be the Federal short-term rate (rounded to the nearest whole number percent) plus five percent. The rate shall apply for the calendar year next following the July of the year in which the Federal short-term rate is determined.
Note: Interest applies to any balance of tax due that is not paid by the due date of a return, even if the return is filed under extension.
Monthly Interest Rate
Yearly Interest Rate