Cleveland Location:
CCA - Municipal Income Tax
205 W Saint Clair Ave
Cleveland, OH 44113-1503
Phone: (800) 223-6317 (OH)
(216) 664-2070
Fax: (216) 420-8299
Office Hours:
Mon - Fri, 7:30AM - 4:30PM
No Appointment Necessary
Dayton Location:
CCA - Municipal Income Tax
371 W Second Street, Suite 110
Dayton, OH 45402
Phone: (937) 227-1359
Fax: (937) 227-1364
Office Hours:
Mon - Fri, 7:30AM - 4:30PM
Taxpayer Assistance by Appointment
CCA offices will be closed
on the following dates:
Monday, May 27, 2013
Thursday, July 4, 2013
CCA offices will be closed
on the following dates:
Friday, December 31, 2010
|
Penalty and Interest Rates
| |
Withholding Tax (a) |
Annual Returns (b) |
| Municipality | Penalty
per month | Interest
per month | Penalty
per month | | Interest
per month | Minimum
Penalty |
| ADA | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| ALGER | 3% | 1.5% | 2% | | 1.5% | 10.00 |
| BARBERTON | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| BRADNER | 3% | 1.5% | 1.5% | | 1.5% | 15.00 |
| BRATENAHL | 3% | .5% | .5% | | .5% | 0.00 |
| BURTON | 10% | .5% | 10% | c | .5% | 0.00 |
| CLEVELAND | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| CRIDERSVILLE | 5% | 1.5% | 5% | | 1.5% | 25.00 |
| DRESDEN | 5% | 1.0% | 2% | | 1.0% | 25.00 |
| ELIDA | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| FRAZEYSBURG | 5% | .5% | 1.5% | | .5% | 25.00 |
| GATES MILLS | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| GENEVA ON THE LAKE | 10% | 1.5% | 1.5% | | 1.5% | 0.00 |
| GRAND RAPIDS | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| GRAND RIVER | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| HIGHLAND HILLS | 10% | 1.5% | 10% | c | 1.5% | 25.00 |
| HUNTSVILLE | 15% | .5% | 15% | | .5% | 0.00 |
| LIBERTY CENTER | .5% | 2.0% | .5% | | 2% | 25.00 |
| LINNDALE | 10% | .5% | 10% | c | .5% | 0.00 |
| MADISON VILLAGE | 10% | .5% | 10% | c | .5% | 0.00 |
| MEDINA | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| MENTOR ON THE LAKE | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| MUNROE FALLS | 5% | 1.5% | 1.5% | | 1.5% | 25.00 |
| NORTHFIELD VILLAGE | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| NORTH BALTIMORE | 10% | 1.5% | 1.5% | | 1.5% | 10.00 |
| NORTH PERRY VILLAGE | 10% | .5% | 10% | c | .5% | 0.00 |
| NORTH RANDALL | 3% | .5% | .5% | | .5% | 0.00 |
| NORTON | 5% | .5% | 1.5% | | .5% | 15.00 |
| VILLAGE OF OAKWOOD | 3% | 1.5% | 1.5% | | 1.5% | 25.00 |
| PAULDING | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| PENINSULA | 10% | 1.5% | 1.5% | | 1.5% | 0.00 |
| ROCKY RIVER | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| RUSSELLS POINT | 13.33% | .5% | 13.33% | | .5% | 0.00 |
| SEVILLE | 10% | 2% | 2% | | 2% | 50.00 |
| SOUTH RUSSELL | 10% | 1.5% | 0.833% | | 1.5% | 5.00 |
| TIMBERLAKE | 3% | .5% | .5% | | .5% | 0.00 |
| WADSWORTH | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| WARRENSVILLE HEIGHTS | 10% | 1.5% | 1.5% | | 1.5% | 25.00 |
| WAYNESFIELD | 10% | 1.0% | 1.0% | | 1.0% | 50.00 |
NOTES (a) Failure to remit withholding tax
(b) Failure to make estimated tax payments and the late filing of annual returns
(c) Full annual penalty assessed upon filing
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