If you have received a letter from the City of Mt. Healthy concerning delinquent city tax filings, please take note.
The City of Mt. Healthy is stepping in to help the Regional Income Tax Agency (RITA) to alert the residents that have not filed their city tax returns for the stated years on the letter you received. Filing your City of Mt. Healthy income tax returns is mandatory per our City Tax Code Ordinance §39A.05. To avoid Mayor’s Court, please follow the instructions on the letter. Here is a rundown of what you need to do.
For each year listed on your letter you are required to supply the following:
1. W2 forms (all copies pertaining to local tax)
2. Federal tax returns (including all applicable schedules and 1099s)
3. Any evidence of exemption (proof of full retirement, no taxable income or non- residence.
Bring these forms to the Mt. Healthy City Building, 7700 Perry St. Monday through Friday from 8:00 to 4:30.
If you have any questions please call 931-8840 Monday – Friday 8:00 to 4:30
Free Federal and State Tax Preparation is available for nearly 70% of U.S. tax filers! Call 211 for a listing of available sites and dates. Or online at: MyFreeTaxes.com
The City of Mt. Healthy uses the Regional Income Tax Agency (RITA) to collect local income taxes.
Quick Link to RITA (includes all individual and business tax forms)
The City income tax rate is 2% established by Mt. Healthy’s Codified Ordinance section 39.020 (B). Mt. Healthy allows 1.6% credit to residents for taxes paid to another city per the Codified Ordinance section 39.040 (A). All nonresidents and businesses receiving net profits, wages, commissions, other compensation, and other taxable income for work done or services performed or rendered in the municipality are subject to a tax rate of 2% per Codified Ordinance section 39.020.
The City has mandatory registration identified in Codified Ordinance section 39.020 (A) for all residents who live in the City.
Owners of rental property within the City limits of Mt. Healthy are required to register. Additionally, the rental property owners are required to report the occupancy or vacancy of tenants to the Tax office within 30 days per section 39.003 (A)(B) of the Codified Ordinances.
Mt. Healthy City Council approved the contract with the Regional Income Tax Agency (RITA) to administer our municipal income tax effective January 1, 2014. To obtain information for filing purposes, visit Mt. Healthy’s page of RITA’s website.
RITA receives tax information from the IRS in order to ensure compliance.
If you have any questions regarding your City of Mt. Healthy income tax, please contact R.I.T.A.’s customer service representatives at (Brecksville Office) 800.860.7482 or (Central Ohio Office) 866.721.7482 (toll free). You may also contact the City of Mt. Healthy Municipal office at 513.931.8840
State House Bill 5: New Penalty and Interest Rates starting January 1, 2016
Regional Income Tax Agency Credit Card Payment UPDATE
Beginning October 1, 2018 taxpayers who elect to pay their municipal income tax bills by credit or debit card will incur a 2.75% service charge. This fee is charged by a third party vendor per credit card transaction and is not paid to RITA. Please note that this service charge applies only to credit or debit card transactions. Taxpayers electing to pay by check or via ACH will not incur this service charge.
Frequently asked Questions
Q: Do I have to file a City tax return?
A: You must file and register with the City of Mt. Healthy if you are a resident of the City, operate a business in the City, or if you conduct business in the City. Filings are done through the Regional Income Tax Agency. (See above)
Q: What is the tax rate and what is taxable?
A: The tax rate is 2.0% on gross wages, salaries, commissions, and net profits (including self-employed individuals and rental property owners as well as residents). Deferred compensation is taxable to Mt. Healthy in the year earned.
Q: What if I pay the city where I am employed?
A: Mt. Healthy allows credit up to 1.60% if your wages are subject to another city (not county) tax.
Q: What is my liability if I move from the City during the year?
A: The income is prorated if your residency was less than the full tax year. Residents moving out of the City must notify the tax office of their move-out date and file a final return for that year (includes all apartment tenant/residents).
Q: Do I need to file if I am retired or permanently disabled?
A: No tax return is required if you are fully retired with no earned income or if you are permanently disabled, but you still must register. Retirement benefits, social security, interest or insurance payments are not taxable. Any business venture, such as rental property, is considered earned income and a filing would be necessary.
Q: Do I need to file if my employer withholds Mt. Healthy tax?
A: If your employer withholds Mt. Healthy tax from your pay and you are a resident of Mt. Healthy, you are required to file an annual tax return even though no tax is owed.
Q: Who must file a Declaration of Estimated Tax?
A: Anyone who does not have Mt. Healthy tax withheld by their employer.
Q: When are quarterly payments due?
A: April 15, June 15, September 15, and December 15 (returns are due April 15). For 2016 taxes, the deadline has been extended to Tuesday April 18th 2016.
Tax Season FACTS
Need assistance with the filing of your Mt. Healthy Income Tax Return?
The City of Mt. Healthy Tax Office staff will be happy to answer questions and assist with the filing of Mt. Healthy Income Tax returns. Please do not hesitate to call (728-3181) or visit our office (no appointment necessary). The office is open Monday through Friday from 8:00 am to 4:30 pm . The location and mailing address of the Mt. Healthy Tax Office is 7700 Perry St. , Mt. Healthy , OH 45231.
Please Note: Effective January 1st 2014, filing will be done through the Regional Income Tax Agency. (See information at the top of this page)
Filing due dates:
• Individuals: On or before April 15th
• Businesses: On or before April 15th or within four (4) months from the fiscal year end
If the 15th falls on a weekend or a federal holiday, the due date will be the following business day.
Tax rate: The 2.0% Earnings Tax of the City of Mt. Healthy applies to all who live, work, operate a business within or do business within the City of Mt. Healthy.
• The City of Mt. Healthy has a mandatory filing requirement.
• All Mt. Healthy residents are required to register with the Tax Office and to file an annual Mt. Healthy income tax return even if no tax is due. Adolescents/students with earned income are also required to file. (If you are retired and receive no W2 forms, Schedule C, or Schedule E income, you are not required to file but must inform the tax office of your retired status.
• All non-residents with income taxable to the City of Mt. Healthy that is not fully withheld by an employer are required to file a Mt. Healthy income tax return.
• All entities operating a business or doing business within the City of Mt. Healthy must file an annual Mt. Healthy income tax return on net profits/losses.
Items to be included with the return:
• W-2 form(s)
• 1099 form(s)
• Applicable schedule(s) and/or form(s) and supporting documentation as appropriate
Types of taxable income that should be reported on a resident return:
• Qualifying wages (see below), tips, commissions and other compensation including sick pay, vacation pay, supplemental unemployment benefits paid by the employer (SUB PAY), severance pay, settlements, income from wage continuation plans (includes retirement incentive plans and buyouts), contributions made by or on behalf of employees to non-qualified or qualified deferred compensation plans (e.g. 401K plans), bonuses, directors fees, fringe benefits (e.g. car allowance), disability pay if received as a benefit from employment (includes third party plans), stock options as indicated by amount on W-2.
• Gambling winnings as reported on Forms W-2G and/or Form 5754.
• Net profits from profession and/or business operations, rental property, partnerships, enterprise or other business activity.
• Note: Income taxable by the city may differ from income taxed by the IRS.
Qualifying wages: Usually the amounts in the Medicare wage box of the W-2s are the qualifying wages effective January 1, 2004 . Qualifying wages for the municipality includes wages defined in Section 3121(a) of the IRS code plus any amounts not included in the Medicare wage due to some Medicare exemptions (e.g. government employees employed by an entity prior to April 12, 1986 ). Previously, the taxable wage was the gross wage prior to any deductions and included cafeteria plans (e.g. 125 plans) that are not included in the Medicare wage.
Types of non-taxable income that should not be added to nor deducted from taxable income:
• Interest, dividends, capital gains (unless considered ordinary income), royalties (if derived from intangible property)
• Alimony received
• Military pay and allowances
• Social Security benefits, welfare benefits, unemployment insurance benefits, workers’ compensation
• Pensions, proceeds from qualified IRS defined retirement plans
Estimated tax payments are mandatory if your employer does not or will not withhold Mt. Healthy taxes. Estimates are based on the previous years tax due and are payable quarterly. Fourth quarter payments are due by December 15th.
Credit for taxes withheld/paid to other municipalities: This credit is available to residents of the City of Mt. Healthy and is limited to 1.60% of the amount of income on which tax was withheld/paid. No credit is given for county taxes paid.
Extension policy: Extension requests for filing must be made in writing and received on or before the date due for filing the return. The extension, if granted, only extends the filing date of the return. Payment is due on or before April 15, of the current year, or within four (4) months from the fiscal year end.