Due Dates

GUIDELINES

Municipal Income Tax Guidelines, effective 1/1/2016

Refunds

An overpayment of $10.00 or less will not be credited or refunded. A City Tax Form must be submitted with all of the necessary documentation and Refund Worksheet.

Filing For an Extension

You must first qualify for a federal extension. CCA - Division of Taxation does not have an extension form but honors the federal extension. A valid Federal extension request (Form 7004) must accompany the return when filed. Please remember that an extension only extends the time allowed to file an annual return, not the time allowed for payment.

Magnetic Media

If you have any questions on what we accept via Magnetic Media or what the specifications are, you'll find the answers in the Magnetic Media Specifications Section of CCA's Web Site.

For Individual Income tax questions, please contact our office.
For Netprofit and Corporate tax questions, please contact our office.
If you do not see your question here, feel free to email us your question.

Five most asked questions regarding CCA Net Profit forms:

1. Does a company need nexus in a CCA community to file the form?

Yes. Companies involved in interstate commerce that have no physical presence within Ohio (i.e. property and/or payroll ) may be exempt from filing with CCA if their only business activity within the state involves solicitation of customer orders. A company that performs services (i.e. repairs) has nexus even if it has no property within the state.

2. What types of entities are required to file a Net Profit form?

1120C Corporations, Subchapter S Corporations, and Partnerships, including LLC's and REIT's doing business in our area are required to file the Net Profit form. Trusts with rental in a CCA community are required to file a CCA Net Profit form. However, trusts having only intangible income do not file with CCA. Sole Proprietorships who do business in a CCA community use the individual CCA tax form.

3. What are the due dates of estimated payments if tax is expected to be owed?

For calendar year companies, the quarterly estimates are due the fifteenth of April, June, September and December.
For fiscal year companies, the quarterly estimates are due the 15th of the fourth, sixth, ninth and twelfth month of the taxpayer's taxable year.

4. What is the minimum amount of tax due that may require an estimate?

For most communities it is $200.00.

5. What is needed to extend the filing of the Net Profit return?

A valid Federal extension request (Form 7004) must accompany the return when filed. An extension only extends the time to file. Payment of the tax after the original due date will be assessed penalty & interest charges as provided for in the Rules and Regulations or ordinance. If additional tax is due, the payment must be submitted with a copy of the Federal extension by the original due date to avoid penalty & interest charges.

6. WHAT IS THE EXTENDED DUE DATE FOR NET PROFIT RETURN?

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

Employer's Withholding Tax Questions

CCA mails preprinted forms to all registered 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:


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 call our office.)

Should I file monthly or quarterly return?

Employers must remit monthly if withholding in the previous calendar year exceeded $2,399 or if the amount required to be withheld during any month of the previous calendar quarter exceeded $200.

Am I responsible for filing withholding semi-monthly?
The following CCA municipalities require semi-monthly withholding: Burton, Grand Rapids, Marble Cliff, Munroe Falls, North Baltimore, North Randall, Obetz, Paulding, Prairie Obetz JEDZ, and South Russell

What are the fees for late filing of withholding tax reports?
Most communities assess a 50% late payment penalty, 25.00 per month late filing 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.)