Income Tax2018-10-08T14:23:09+00:00

Income Tax

TAX RATE: 1.5% EFFECTIVE 1/1/2000

TO DOWNLOAD ARCHBOLD INCOME TAX FORMS GO TO THE QUICKLINKS TAB THEN SELECT DOWNLOAD FORMS

State Mandated Changes to Ohio Municipal Taxes Effective in 2016

The 130th Ohio General Assembly passed Substitute House Bill 5 which changed the laws governing municipal income taxes. The changes are effective for tax year 2016 as follows:

A CHAPTER levying a tax to provide funds for the purposes of the design and installation of storm sewers, street improvements and repairs, the acquisition of right-of-way for storm sewers and streets, debt retirement, parks and recreational programs, and acquiring, constructing and otherwise improving village streets, sidewalks, sewers and other capital improvements for the village:

  • On all salaries, wages, commissions and other compensation* earned by residents of the Village of Archbold
  • On all salaries, wages, commissions and other compensation* earned by non-residents of the Village of Archbold for work done or services performed or rendered in the Village of Archbold
  • On the net profits of all unincorporated businesses, professions, or other activities from sales made, work done, and services performed or rendered, or businesses or other activities conducted in the Village of Archbold, whether or not such unincorporated businesses, professions, or other activities have an office or place of business in the Village of Archbold
  • On a resident’s share of the net profits of an unincorporated business, profession, or other activity whether located in or outside the Village of Archbold, not attributable to Archbold
  • On the net profits of all corporations from sales made, work done, and services performed or rendered, or business or other activities conducted in the Village of Archbold, whether or not such corporations have an office or place of business in the Village of Archbold

Requiring the filing of returns and the furnishing of information by employers and all those subject to said tax:

  • Imposing on employers the duty of collecting the tax at the source and paying the same to the Village of Archbold
  • Providing for the administration, collection and enforcement of said tax
  • Declaring violation thereof to be a misdemeanor and imposing penalties therefor.

*Other types of income that are taxable or not excludable:  Bonuses, fees, vacation pay, severance pay, sick pay (including third party), SUB pay, deferred compensation, nonqualified deferred compensation (when taxable for Medicare), group term life, value of personal use of company vehicle, retirement pick-up, board paid retirement/board paid Medicare (employee’s share), unused housing allowance, honorariums, ordinary gains, prizes/lotteries/winnings, etc.

  • Quarterly Due Dates: April 30, July 31, October 31 and January 31
  • Monthly Due Dates: by the 15th of the following month

Threshold requiring monthly remittance:

Prior year annual total withholding for the municipality exceeded $2,399.00
Any month of prior quarter withholding for the municipality exceeded $200.00

RECONCILIATION/W-2 FORMS DUE DATE – Last day of February

  • Interest – Based on the Federal Reserve rate and may change annually:
    • 2019 – 7%
    • 2018 – 6%
    • 2017 – 6%
    • 2016 – 5%
  • Late Payment Penalty – Not to exceed 50% of the amount past due
  • Late Filing Penalty – $25.00 per month or fraction thereof with a maximum of $150.00

Calendar Year End:

  • Quarterly Due Dates For Businesses: April 15, June 15, September 15 and December 15
  • Quarterly Due Dates For Individuals:  April 15, June 15, September 15 and January 15

Fiscal Year End:

  • Quarterly Due Dates: 15th day of fourth, sixth, ninth and twelfth month after beginning of fiscal year

Threshold for requiring estimated tax payments will be $200.00 starting with tax year 2016.

  • Calendar Year End Due Date – April 15th
  • Fiscal Year End Due Date – 15th day of fourth month following fiscal year end
  • Interest –  Based on the Federal Reserve rate and may change annually:
    • 2019 – 7%
    • 2018 – 6%
    • 2017 – 6%
    • 2016 – 5%
  • Late Payment Penalty – 15% of the amount past due
  • Late Filing Penalty – $25.00 per month or fraction thereof with a maximum of $150.00

FOR TAX YEAR 2015 AND PRIOR: 

A CHAPTER levying a tax to provide funds for the purposes of the design and installation of storm sewers, street improvements and repairs, the acquisition of right-of-way for storm sewers and streets, debt retirement, parks and recreational programs, and acquiring, constructing and otherwise improving village streets, sidewalks, sewers and other capital improvements for the village:

  • On all salaries, wages, commissions and other compensation* earned by residents of the Village of Archbold
  • On all salaries, wages, commissions and other compensation* earned by non-residents of the Village of Archbold for work done or services performed or rendered in the Village of Archbold
  • On the net profits of all unincorporated businesses, professions, or other activities from sales made, work done, and services performed or rendered, or businesses or other activities conducted in the Village of Archbold, whether or not such unincorporated businesses, professions, or other activities have an office or place of business in the Village of Archbold
  • On a resident’s share of the net profits of an unincorporated business, profession, or other activity whether located in or outside the Village of Archbold, not attributable to Archbold
  • On the net profits of all corporations from sales made, work done, and services performed or rendered, or business or other activities conducted in the Village of Archbold, whether or not such corporations have an office or place of business in the Village of Archbold

Requiring the filing of returns and the furnishing of information by employers and all those subject to said tax:

  • Imposing on employers the duty of collecting the tax at the source and paying the same to the Village of Archbold
  • Providing for the administration, collection and enforcement of said tax
  • Declaring violation thereof to be a misdemeanor and imposing penalties therefor.

*Other types of income that are taxable or not excludable:  Bonuses, fees, vacation pay, severance pay, sick pay (including third party), SUB pay, deferred compensation, nonqualified deferred compensation (when taxable for Medicare), group term life, value of personal use of company vehicle, retirement pick-up, board paid retirement/board paid Medicare (employee’s share), unused housing allowance, honorariums, ordinary gains, prizes/lotteries/winnings, etc.

To view the Codified Tax Ordinance, click here. View the Code, go to Title III and open Chapter 33 for Income Tax.

  • January, February and March:  April 30
  • April, May and June:  July 31
  • July, August and September:  October 31
  • October, November and December:  January 31

 

  • Calendar Year End Due Date – April 30
  • Fiscal Year End Due Date – 4 months following fiscal year end

IF QUESTIONS ABOUT ARCHBOLD INCOME TAX, CONTACT ARCHBOLD INCOME TAX DEPARTMENT: 

Phone:  419-445-9501

Fax:  419-445-0908

Email:  Marcia Franks mfranks@archbold.com