Regulations

"Taxpayers' rights and responsibilities" means the rights provided to taxpayers in sections 718.11, 718.12, 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011, and 5717.03 of the Revised Code and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718. of the Revised Code and resolutions, ordinances, and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax. Please reference your municipality's ordinance.

Those Who Must File a Return

For all municipalities, residents age of 18 and over, regardless of income, must file. Anyone who receives income from rental properties, partnerships, self-employed business ventures, etc., must file an annual return regardless of any tax due. View the tax rates.

Retired Individuals

Social Security and other forms of retirement and permanent disability incomes are not taxable. However, retired and disabled persons with other sources of income must file and pay tax on those other sources of income.

Residents who are 60 years and older may qualify for an exemption of the mandatory filing requirement. Please contact our office for further information.

Losses

Losses resulting from businesses and rentals can not be used to off-set taxable income excluding W2 income. Losses can be carried forward for five years.

Part-year Residents

You will only be taxed on the income received after the date that you moved to your municipality. When filing your first return it will be necessary to attach both your W-2 and a year to date pay statement (provided by your employer), as of the beginning date of your residency.

Credit

Credit will be given for taxes paid to another city, but are limited by the tax rate of your city of residence. Cridersville residents are limited to 0.25% of taxable wages paid to another city. Lakeview residents are limited to 1% of taxable wages paid to another city. Covington residents will be limited to 0.50% of taxable wages paid to another city. Credit will be given to Sub Chapter S shareholders when the company paid the municipal tax at the corporate level.

Extensions

Extensions must 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.

Due Date

The filing deadline is April 15th of each year unless changed by the Federal government. Returns postmarked after the due date will be assessed penalty, interest, and late filing fees.

Assistance

Any questions can be directed to our office. Our hours are 8:00 am to 4:00 pm, Monday through Friday. Our office will be happy to complete your returns free of charge.

Businesses

View the tax rates.

Employee Withholding Requirements

All employers who have employees working inside the City of St. Marys are required to withhold the tax on the Medicare wage base. There are no allowances made for any type of deferred compensation. Employee contributions to retirement plans, stock options, etc., are all taxable.

Remittance of the tax is due on a quarterly basis if the tax withheld is less than $200 per month or $2,400 per year. Returns and payments are due on April 30, July 31, October 31, and January 31.

For those employers whose withholding totals more than $200 each month or over $2,400 per year, the withholding tax must be remitted monthly and is due fifteen days after the end of each month. Forms are provided at the beginning of each year. If you do not receive the forms, or if you do not receive the correct number of forms, it is your responsibility to contact our office.

Business Returns

The tax is imposed on the net profits of the business. When filing the return you will need to attach a copy of your Federal Tax Return and a copy of your Federal Extension. Schedule X will allow you to reconcile the Federal return with the municipality's return.

Dates to Remember

  • January 31: 4th Quarter Withholdings
  • February 28: Year-end Reconciliation and W2's
  • April 15: Business Returns (Calendar Year-End)
  • April 30: 1st Quarter Withholdings
  • July 31: 2nd Quarter Withholdings
  • October 31: 3rd Quarter Withholdings

All monthly withholding remittances are due by the 15th of the following month.

All fiscal-year business returns are due 3 1/2 months after the year-end.

Extensions must be attached to your return when filed. Ninety percent 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.