General FAQs

CCA identifies taxpayers who have filed federal income tax returns, but have not filed their municipal income tax returns, or may have underreported taxable city income.

Taxpayers receiving this notice must respond directly to CCA and provide the additional information requested.

For Individual taxpayers, the quarterly estimates are due on the 15th of April (1st Quarter), June (2nd Quarter), September (3rd Quarter), and January (4th Quarter).  

For business taxpayers, the quarterly estimates are due on the 15th of the 4th, 6th, 9th, and 12th month of the entity's taxable year.  For calendar year taxpayers, the due dates are the 15th of April, June, September, and December. 

Effective in 2016, the Ohio Revised Code required taxpayers to make estimated tax payments if tax liability owed is greater than or equal to $200 for all CCA municipalities.

If the taxpayer owes greater than or equal to $200 in municipal income tax (after prior year credits and withholdings), you should make quarterly estimated payments. 

A valid federal extension request (Form 7004) must accompany the return when filed. The Ohio Revised Code now allows the extended due date for net profit returns to be the 15th day of the 11th month following the end of the tax year.

An extension only extends the time to file, not the time to pay any tax due.  Payment of the tax after the original due date will be assessed a penalty & interest charge.

Yes.

No refund or credit will be made for amounts of Ten Dollars ($10.00) or less to a taxpayer of any CCA member.

No tax liabilities of Ten Dollars ($10.00) or less due to any CCA member will be due, except in cases of taxes being withheld by an employer.

CCA member municipalities follow the penalty and interest rates indicated in Ohio Revised Code Section 718. Penalty and interest rates can be found here.

Penalty and interest will be charged if you:

  • Fail to pay taxes when due
  • Fail to remit taxes withheld from employees
  • Fail to withhold on taxable wages at the correct tax rate
  • Fail to report and pay estimated taxes equal to or greater than either:
    • 90% of the amount of tax due for the year as shown by the annual return, or
    • The previous tax year's tax liability

You will receive a billing statement and can contact our office to discuss payment arrangements.

Workplace (or employment) tax refers to a tax paid to a municipality in which an employee works, regardless of where that employee lives. Residence, or courtesy withholding, is a tax paid to an employee’s resident municipality for work performed outside that municipality. Residence tax is withheld in addition to the workplace withholding tax, if any.

Please refer to the Individual City Tax Form (more specifically, Schedule R) and the applicable year’s Individual Instruction Booklet found in Tax Forms for more information.

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