INCOME TAX DEPARTMENT
One James Duncan Plaza | Massillon, Ohio 44646
Monday – Friday 8:30am – 4:30pm
Lori Kotagides-Boron — Tax Administrator/Budget Director
Effective beginning in tax year 2020, the current tax rate for the City of Massillon is 2% with a 100% credit for taxes paid to other municipalities, up to 2%.
*For tax years 2019 and prior, the tax rate for the City of Massillon was 2% with a 90% credit for taxes paid to other municipalities, up to 2%.
- Please note: Bank/Credit-Debit Card fees apply
- Credit Card Processor fee: $0.25 + 3.00% per transaction
- eChecks Fee: $2.50 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.
Tax Form and Documents
The following forms are provided to you by the City of Massillon Income Tax Department, and can be downloaded to your computer or printed.
Instructions for Printing Forms:
In order to read or print forms, you must have Adobe Acrobat Reader installed on your computer. To download a FREE version, click Adobe Acrobat Reader.
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.
Please note: Some web browsers attempt to open PDFs using their own reader plug-ins, which may impair functionality of the fillable form.
For best results, we recommend that you first download the form by right-clicking on its link and choosing “Save As..”, and then opening the downloaded form in the newest version of Adobe Acrobat Reader.
- 2020 Massillon City Income Tax Form Instructions
- 2020 Massillon City Income Tax Form – Printable
- 2020 Massillon City Income Tax Form – Fillable
- Quarterly Estimate Payment Coupon
- 2019 Massillon City Income Tax Form Instructions
- 2019 Massillon City Income Tax Form
- City of Massillon Quarterly Estimated Tax Payment Forms
- 2019 Massillon City Fillable Income Tax Form (Works best when opened in Adobe Acrobat Reader. Please see instructions below.)
- 2019 Massillon City Business Income Tax Forms
- City of Massillon Report of Nonresident Employee Allocation of Work
- Uniform Withholding Requirements for Employers
- Mandatory Rental Occupancy Report
- Magnetic Media Filing – Updated For 2020
(EFW2 Format – Formerly MMREF)
- City of Massillon Individual Income Tax Questionnaire
- City of Massillon Business and Professional Tax Questionnaire
Important Information for Taxpayers
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:
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.