Quick answer: This is the Village's full income tax law, currently in its third version (effective January 1, 2024). It sets out who pays, how the tax is imposed and collected, filing and payment rules, penalties, and the appeals process through a Board of Review. It follows Ohio's standardized municipal income tax framework.
What you need to know
- What it covers: Purpose, definitions, how the tax is imposed, returns and payment, collection at the source (withholding), declarations, the Administrator’s duties, interest/penalties, collection of unpaid tax, violations, the Board of Review, and credit for tax paid to other municipalities.
- Credit for other cities: You may get credit for income tax already paid to another municipality.
- Appeals: Disputes go to the Board of Review.
- History: This replaced earlier versions (v1 and v2) on file.
Have questions about this ordinance? Contact the Village for more information.