Income Tax Department

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:

Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer’s federal income tax return shall automatically receive an extension for the filing of a municipal income tax return. The extended due date of the municipal income tax return shall be the fifteenth day of the tenth month after the last day of the taxable year to which the return relates. To avoid a late filing penalty it is recommended that the tax payer attach a copy of the extension to the return when it is filed.

A taxpayer that has not requested or received a six-month extension for filing the taxpayer’s federal income tax return may request that the tax administrator grant the taxpayer a six-month extension of the date for filing the taxpayer’s municipal income tax return. If the request is received by the tax administrator on or before the date the municipal income tax return is due, the tax administrator shall grant the taxpayer’s requested extension.

An extension of time to file under this chapter is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date. (See Ord. Number 181.094)

Important Taxpayer Notice
For Year 2014 And Forward

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On-Line Codified Ordinances of the City of Massillon, Ohio

Note: Section 181 contains the code for the Income Tax Department

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

2019                                                    7.000%

2020                                                    7.000%

2021                                                     5.000%

2022                                                     5.000%

2023                                                     7.000%

2024                                                    10.000%

2025                                                    10.000%                                                           5

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.

OTHER PENALTIES

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.