One James Duncan Plaza | Massillon, Ohio 44646
Monday – Friday 8:30am – 4:30pm
Lori Kotagides-Boron — Tax Administrator/Budget Director
Important Tax Notice:
Effective January 1, 2017
Massillon City Income tax Rate:
- Tax Rate: 2.00% (Increase from 1.8%)
- Tax Credit: 90% of tax paid to other municipalities with equal or less tax rate
- Credit Limit: 90% of 2%
Bank/Credit-Debit Card fees apply
Credit Card Processor fee: $0.25 + 3.25% per transaction
eChecks Fee: $2.50 per transaction
Credit/Debit Card fees Apply – Credit/Debit Card Processor fee: $0.25 + 3.25% per transaction
PAYMENT BY CHECK – MAKE CHECKS PAYABLE TO: CITY OF MASSILLON
Every taxpayer shall make a declaration of estimated taxes for the current taxable year, if the amount payable as estimated taxes is at least two hundred dollars ($200.00), quarterly estimated payments are required in accordance with Massillon City Ordinance 181.07 and Ohio Revised Code 718.08.
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For fiscal year business taxpayers:
Annual Final Return is due within 4 months of the end of the fiscal year.
For taxpayers – extensions to file:
Important Taxpayer Notice
For Year 2014 And Forward
The allowance for credit for taxes paid to other municipalities was reduced as of July 1, 2014, from 100% down to 75% of (up to a maximum of) 1.80%, Massillon’s Income Tax rate. In that half of the year’s tax credit was 100% and the other half-year was 75%, your 2014 income tax credit for taxes you paid to other taxing municipalities will be calculated using a blended tax credit percentage of 87.5% (.875). This is reflected on line 3(B) of the tax form. Your tax credit allowance can also be calculated using your actual earnings and tax withheld during each half-year of 2014 if you provide payroll documentation (i.e. paystub) from either your last pay in June or your first pay in July. For year 2015 and 2016 the tax credit allowance percentage will be 75% for taxes paid to other taxing municipalities. Effective January 1, 2017 the tax rate is 2%. The tax credit is 90% of tax paid to other municipalities with equal or less tax rate. Credit limit is 90% of 2%.
City of Massillon Income Tax Forms
The following forms are provided to you by the City of Massillon Income Tax Department, and can be downloaded to your computer or printed.
NOTICE: The 2015 Income Tax Return and Instructions are specific to that year due to the change in the allowance for credit for taxes paid to other municipalities. If you are filing tax returns for year(s) prior to 2014 please use the forms and instructions labeled “2013 and Prior Years”
Instructions For Printing Forms
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Once Adobe Acrobat Reader is installed, you can now proceed with printing the requested forms. Below is a list of available forms. Decide on which form you need, and click on it. A window will open up in Adobe Acrobat Reader and allow you to save the form in a directory of your choice, or you can send the form directly to your printer by clicking on the “print” button.
Magnetic Media Filing – Updated For 2018
(EFW2 Format – Formerly MMREF)
PENALTIES AND INTEREST
This section applies to any return required to be filed under applicable law for taxable years beginning on or after January 1, 2016, and for income tax, estimated income tax, and withholding income tax required to be paid or remitted to the City of Massillon on or after January 1, 2016 for taxable years beginning on or after January 1, 2016.
UNPAID MUNICIPAL INCOME TAX PENALTY
Taxes paid after the due date are subject to a 15% late payment penalty. A 15% penalty may be imposed for failure to pay the required estimated tax payments. This is a one time assessment per return.
A penalty may be imposed on the unpaid withholding tax balance equal to fifty percent (50%) of the amount not timely paid.
FAILURE TO FILE TIMELY – PENALTY
A penalty may be imposed on a municipal income tax return, other than an estimated income tax return, not filed timely, of twenty-five ($25.00) each month or any fraction, during which the return remains unfiled regardless of the liability. The penalty shall not exceed $150.00 for each return not filed timely.
UNPAID MUNICIPAL INCOME TAX – INTEREST
Ohio Revised Code Section 718.27 requires the Tax Administrator to publish the established interest rate to tax underpayments based on the federal short-term rate that will apply during the next calendar year.
Interest shall be imposed per annum, on all unpaid income tax, unpaid estimated income tax and unpaid withholding tax.
The interest rate used shall be the federal short-term rate (rounded to the nearest whole number percent) plus five percent (5%). The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined. Please note that the interest applies to any balance of tax due that is not paid by the due date of a return, even if the return is filed under extension. Note: Interest applies to any balance of tax due that is not paid by the due date of a return, even if the return is filed under extension.
Calendar Year Yearly Interest Rate
This section does not apply to returns required to be filed or payments required to be made before January 1, 2016, regardless of the filing or payment date. Returns required to be filed or payments required to be made before January 1, 2016, but filed or paid after that date shall be subject to the City of Massillon Ordinance 181 and the City of Massillon Income Tax Rules and Regulations, as adopted before January 1, 2016.
In addition to the penalties listed above, the Ohio Revised Code Section 718.99 also provides criminal penalties for failure to comply with the income tax ordinance of up to one thousand dollars ($1,000.00) or up to six months imprisonment for each offense.