Dec 08, 2016

Employer's Withholding Tax Questions

CCA mails preprinted forms to all registred withholders.

If you do not have a preprinted withholding form click here for substitution.

A withholding remittance can be made with the following information:
    Company Name
    Federal Identification Number
    Period End Date
    Wages reported for the Period
    Amount of Tax Due
    Breakdown of Tax according to Work City(s)

Mail substitute forms with remittance to:
Central Collection Agency
205 W Saint Clair Ave
Cleveland, OH 44113-1503
Telephone No. (216) 664-2070

Should I report for a period in which I have no payroll?     Yes

Should I include employee wages for persons under the age of 18?     No
(See specific city ordinance for exemption age)

Is an employer required to withhold local tax on domestic employees?     No

Should the employer withhold tax for an employee based on where he works or based on where he lives?

The work city has priority over the residence city. All employers are required to withhold tax when an employee works in a city which has a local tax. Some employers may be required to withhold tax for the city that the employee lives in when the employer performs work in more than one city.
(For more specific information please telephone our office.)

Should I file monthly or quarterly return?

All Employers who withhold city income tax in excess of $200.00 a month or $2,399 in the full calendar year must file monthly.

Am I responable for filing withholding semi-monthly?
The following CCA municipalities require semi-monthly withholding: Burton, Frazeysburg, Grand Rapids, Madison, Munroe Falls, North Baltimore, North Randall, Paulding, South Russell, Warrensville Heights, and Waynesfield

What are the fees for late filing of withholding tax reports?
Most communities assess a 50% per month penalty and interest as stipulated in the municipalities ordinance for a return received after the due date.
(See specific city ordinance for late fee charges.)

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