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
|
Tax Rates
Tax Year 2013
| Municipality |
Must file |
Tax Rate |
Tax Credit |
Credit Limit |
|---|
| ADA | YES | 1.65% | 100% | 1.65% |
| ALGER | YES | 1.00% | 100% | 1.00% |
| BARBERTON | YES | 2.00% | 100% | 2.00% |
| BRADNER | YES | 1.00% | 50% | 0.50% |
| BRATENAHL | YES | 1.50% | 50% | 0.75% |
| BURTON | YES | 1.00% | 50% | 0.50% |
| CLEVELAND | YES | 2.00% | 50% | 1.00% |
| CRIDERSVILLE | YES | 1.00% | 25% | 0.25% |
| DRESDEN | YES | 1.00% | 100% | 1.00% |
| ELIDA | YES | 0.75% | 0% | 0% |
| FRAZEYSBURG | YES | 1.00% | 100% | 1.00% |
| GATES MILLS | YES | 1.00% | 50% | 0.50% |
| GENEVA ON THE LAKE | YES | 1.50% | * | 1.00% |
| GRAND RAPIDS | YES | 1.00% | 50% | 0.50% |
| GRAND RIVER | YES | 2.00% | 100% | 2.00% |
| HIGHLAND HILLS | YES | 2.50% | 100% | 2.50% |
| HUNTSVILLE | YES | 1.00% | 100% | 1.00% |
| LIBERTY CENTER | YES | 1.00% | 100% | 1.00% |
| LINNDALE | NO | 2.00% | 100% | 2.00% |
| MADISON VILLAGE | YES | 1.00% | 0% | 0% |
| MEDINA | YES | 1.25% | ** | 0.19% |
| MENTOR ON THE LAKE | NO | 2.00% | 100% | 2.00% |
| MUNROE FALLS | YES | 2.00% | 100% | 2.00% |
| NORTHFIELD VILLAGE | YES | 2.00% | 100% | 2.00% |
| NORTH BALTIMORE | YES | 1.00% | 100% | 1.00% |
| NORTH PERRY VILLAGE | YES | 1.00% | 100% | 1.00% |
| NORTH RANDALL | YES | 2.75% | 100% | 2.75% |
| NORTON | YES | 2.00% | *** | 1.50% |
| OAKWOOD (Paulding County) | YES | 1.00% | 100% | 1.00% |
| PAULDING | YES | 0.50% | 0% | 0% |
| PENINSULA | YES | 1.00% | 50% | 0.50% |
| ROCKY RIVER | YES | 1.50% | * | 1.00% |
| RUSSELLS POINT | YES | 1.00% | 0% | 0% |
| SEVILLE | YES | 1.00% | 0% | 0% |
| SOUTH RUSSELL | YES | 1.25% | 75% |
0.94% |
| TIMBERLAKE | YES | 1.00% | 50% | 0.50% |
| WADSWORTH | YES | 1.40% | * | 1.00% |
| WARRENSVILLE HEIGHTS | YES | 2.60% | 50% | 1.30% |
| WAYNESFIELD | YES | 1.00% | 100% | 1.00% |
| |
|
Joint Economic Development Districts / Zones and Revenue Sharing |
|
These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Special Audit Section at CCA at (216) 664-2070 |
| JEDD & JEDZ | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| HIGHLAND HILLS JEDZ **** | YES | 2.50% | -- | -- |
| MEDINA - MONTVILLE JEDD | YES | 1.25% | -- | -- |
| NORTH BALTIMORE - HENRY JEDD | YES | 1.00% | -- | -- |
| WARRENSVILLE HTS JEDZ | YES | 2.60% | -- | -- |
| |
| REVENUE SHARING | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| GATEWAY OR OTHER SPECIFIC COMPANY | YES | 2.00% | -- | -- |
| IX CENTER | YES | 2.00% | -- | -- |
| EMERALD PARK | YES | 2.00% | -- | -- |
| SHAKER SQUARE | YES | 2.00% | -- | -- |
* Residence credits for Geneva on the Lake, Rocky River and Wadsworth are limited to a maximum
credit of one percent when work is outside residence city.
** The residence credit for Medina is equal to 25% of Medina's income tax in excess of 0.50%
*** Residence credit for Norton is limited to a maximum credit of one and one half percent when work is
outside residence city.
**** Highland Hills JEDZ withholding must be split based on the new employees at the site.
Tax Year 2012
| Municipality |
Must file |
Tax Rate |
Tax Credit |
Credit Limit |
|---|
| ADA | YES | 1.65% | 100% | 1.65% |
| ALGER | YES | 1.00% | 100% | 1.00% |
| BARBERTON | YES | 2.00% | 100% | 2.00% |
| BRADNER | YES | 1.00% | 50% | 0.50% |
| BRATENAHL | YES | 1.50% | 50% | 0.75% |
| BURTON | YES | 1.00% | 50% | 0.50% |
| CLEVELAND | YES | 2.00% | 50% | 1.00% |
| CRIDERSVILLE | YES | 1.00% | 25% | 0.25% |
| ELIDA | YES | 0.75% | 0% | 0% |
| GATES MILLS | YES | 1.00% | 50% | 0.50% |
| GENEVA ON THE LAKE | YES | 1.00% | 50% | 0.50% |
| GENEVA ON THE LAKE (a) | YES | 1.50% | * | 1.00% |
| GRAND RAPIDS | YES | 1.00% | 50% | 0.50% |
| GRAND RIVER | YES | 2.00% | 100% | 2.00% |
| HIGHLAND HILLS | YES | 2.50% | 100% | 2.50% |
| HUNTSVILLE | YES | 1.00% | 100% | 1.00% |
| LIBERTY CENTER | YES | 1.00% | 100% | 1.00% |
| LINNDALE | NO | 2.00% | 100% | 2.00% |
| MADISON VILLAGE | YES | 1.00% | 0% | 0% |
| MEDINA | YES | 1.25% | ** | 0.19% |
| MENTOR ON THE LAKE | NO | 2.00% | 100% | 2.00% |
| MUNROE FALLS | YES | 2.00% | 100% | 2.00% |
| NORTHFIELD VILLAGE | YES | 2.00% | 100% | 2.00% |
| NORTH BALTIMORE | YES | 1.00% | 100% | 1.00% |
| NORTH PERRY VILLAGE | YES | 1.00% | 100% | 1.00% |
| NORTH RANDALL | YES | 2.75% | 100% | 2.75% |
| NORTON | YES | 2.00% | *** | 1.50% |
| OAKWOOD (Paulding County) | YES | 1.00% | 100% | 1.00% |
| PAINESVILLE | YES | 2.00% | 100% | 2.00% |
| PAULDING | YES | 0.50% | 0% | 0% |
| PENINSULA | YES | 1.00% | 50% | 0.50% |
| ROCKY RIVER | YES | 1.50% | * | 1.00% |
| RUSSELLS POINT | YES | 1.00% | 0% | 0% |
| SEVILLE | YES | 1.00% | 0% | 0% |
| SOUTH RUSSELL | YES | 1.25% | 75% |
0.94% |
| TIMBERLAKE | YES | 1.00% | 50% | 0.50% |
| WADSWORTH | YES | 1.40% | * | 1.00% |
| WARRENSVILLE HEIGHTS | YES | 2.60% | 50% | 1.30% |
| WAYNESFIELD | YES | 1.00% | 100% | 1.00% |
| |
|
Joint Economic Development Districts / Zones and Revenue Sharing |
|
These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Special Audit Section at CCA at (216) 664-2070 |
| JEDD & JEDZ | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| PAINESVILLE - CONCORD JEDD | YES |
1.75% | -- | -- |
| HIGHLAND HILLS JEDZ **** | YES | 2.50% | -- | -- |
| MEDINA - MONTVILLE JEDD | YES | 1.25% | -- | -- |
| NORTH BALTIMORE - HENRY JEDD | YES | 1.00% | -- | -- |
| WARRENSVILLE HTS JEDZ | YES | 2.60% | -- | -- |
| |
| REVENUE SHARING | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| GATEWAY OR OTHER SPECIFIC COMPANY | YES | 2.00% | -- | -- |
| IX CENTER | YES | 2.00% | -- | -- |
| EMERALD PARK | YES | 2.00% | -- | -- |
| SHAKER SQUARE | YES | 2.00% | -- | -- |
(a) Geneva on the Lake increased the tax rate from 1% to 1.5% with 100% residence credit, limited to a
maximum credit of one percent when work is outside the Village effective 09/01/12. 1.17% is the average tax rate for wages earned throughout the year. On wages earned prior to 9/1/12, with the correct tax withheld, adjust the tax due to zero. CCA's Taxpayer Assistance is available to help you prepare the tax return.
* Residence credits for Geneva on the Lake, Rocky River and Wadsworth are limited to a maximum
credit of one percent when work is outside residence city.
** The residence credit for Medina is equal to 25% of Medina's income tax in excess of 0.50%
*** Residence credit for Norton is limited to a maximum credit of one and one half percent when work is
outside residence city.
**** Highland Hills JEDZ withholding must be split based on the new employees at the site.
Tax Year 2011
| Municipality |
Must file |
Tax Rate |
Tax Credit |
Credit Limit |
|---|
| ADA | YES | 1.15% | 100% | 1.15% |
| ADA(a) | YES |
1.65% | 100% |
1.65% |
| ALGER | YES | 1.00% | 100% | 1.00% |
| BARBERTON | YES | 2.00% | 100% | 2.00% |
| BRADNER | YES | 1.00% | 50% | 0.50% |
| BRATENAHL | YES | 1.50% | 50% | 0.75% |
| BURTON | YES | 1.00% | 50% | 0.50% |
| CLEVELAND | YES | 2.00% | 50% | 1.00% |
| CRIDERSVILLE | YES | 1.00% | 25% | 0.25% |
| ELIDA | YES | 0.75% | 0% | 0% |
| GATES MILLS | YES | 1.00% | 50% | 0.50% |
| GENEVA ON THE LAKE | YES | 1.00% | 50% | 0.50% |
| GRAND RAPIDS | YES | 1.00% | 50% | 0.50% |
| GRAND RIVER | YES | 2.00% | 100% | 2.00% |
| HIGHLAND HILLS | YES | 2.50% | 100% | 2.50% |
| HUNTSVILLE | YES | 1.00% | 100% | 1.00% |
| LIBERTY CENTER | YES | 1.00% | 100% | 1.00% |
| LINNDALE | NO | 2.00% | 100% | 2.00% |
| MADISON VILLAGE | YES | 1.00% | 0% | 0% |
| MEDINA | YES | 1.25% | ** | 0.19% |
| MENTOR ON THE LAKE | NO | 2.00% | 100% | 2.00% |
| MUNROE FALLS | YES | 2.00% | 100% | 2.00% |
| NORTHFIELD VILLAGE | YES | 2.00% | 100% | 2.00% |
| NORTH BALTIMORE | YES | 1.00% | 100% | 1.00% |
| NORTH PERRY VILLAGE | YES | 1.00% | 100% | 1.00% |
| NORTH RANDALL | YES | 2.75% | 100% | 2.75% |
| NORTON | YES | 2.00% | *** | 1.50% |
| OAKWOOD (Paulding County) | YES | 1.00% | 100% | 1.00% |
| PAINESVILLE | YES | 2.00% | 100% | 2.00% |
| PAULDING | YES | 0.50% | 0% | 0% |
| PENINSULA | YES | 1.00% | 50% | 0.50% |
| ROCKY RIVER | YES | 1.50% | * | 1.00% |
| RUSSELLS POINT | YES | 1.00% | 0% | 0% |
| SEVILLE | YES | 1.00% | 0% | 0% |
| SOUTH RUSSELL | YES | 1.00% | 75% | 0.75% |
| TIMBERLAKE | YES | 1.00% | 50% | 0.50% |
| WADSWORTH | YES | 1.30% | * | 1.00% |
| WARRENSVILLE HEIGHTS | YES | 2.60% | 50% | 1.30% |
| WAYNESFIELD | YES | 1.00% | 100% | 1.00% |
| |
|
Joint Economic Development Districts / Zones and Revenue Sharing |
|
These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Special Audit Section at CCA at (216) 664-2070 |
| JEDD & JEDZ | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| PAINESVILLE - CONCORD JEDD | YES | 1.50% | -- | -- |
| HIGHLAND HILLS JEDZ **** | YES | 2.50% | -- | -- |
| MEDINA - MONTVILLE JEDD | YES | 1.25% | -- | -- |
| NORTH BALTIMORE - HENRY JEDD | YES | 1.00% | -- | -- |
| WARRENSVILLE HTS JEDZ | YES | 2.60% | -- | -- |
| |
| REVENUE SHARING | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| GATEWAY OR OTHER SPECIFIC COMPANY | YES | 2.00% | -- | -- |
| IX CENTER | YES | 2.00% | -- | -- |
| EMERALD PARK | YES | 2.00% | -- | -- |
| SHAKER SQUARE | YES | 2.00% | -- | -- |
(a) Ada increased the tax rate from 1.15% to 1.65% effective 07/01/11.
* Residence credits for Rocky River and Wadsworth are limited to a maximum credit of one percent
when work is outside residence city.
** The residence credit for Medina is equal to 25% of Medina's income tax in excess of 0.50%
*** Residence credit for Norton is limited to a maximum credit of one and one half percent when work is outside residence city.
**** Highland Hills JEDZ withholding must be split based on the new employees at the site.
Tax Year 2010
| Municipality |
Must file |
Tax Rate |
Tax Credit |
Credit Limit |
|---|
| ADA | YES | 1.15% | 100% | 1.15% |
| ALGER | YES | 1.00% | 100% | 1.00% |
| ANTWERP | YES | 1.00% | 50% | 0.50% |
| BARBERTON | YES | 2.00% | 100% | 2.00% |
| BRADNER | YES | 1.00% | 50% | 0.50% |
| BRATENAHL | YES | 1.50% | 50% | 0.75% |
| BURTON | YES | 1.00% | 50% | 0.50% |
| CAIRO | YES | 0.50% | 0% | 0% |
| CHARDON | YES | 2.00% | 50% | 1.00% |
| CLEVELAND | YES | 2.00% | 50% | 1.00% |
| CRIDERSVILLE | YES | 1.00% | 25% | 0.25% |
| ELIDA | YES | 0.75% | 0% | 0% |
| GATES MILLS | YES | 1.00% | 50% | 0.50% |
| GENEVA ON THE LAKE | YES | 1.00% | 50% | 0.50% |
| GRAND RAPIDS | YES | 1.00% | 50% | 0.50% |
| GRAND RIVER | YES | 2.00% | 100% | 2.00% |
| HIGHLAND HILLS | YES | 2.50% | 100% | 2.50% |
| HUNTSVILLE | YES | 1.00% | 100% | 1.00% |
| LIBERTY CENTER | YES | 1.00% | 100% | 1.00% |
| LINNDALE | NO | 2.00% | 100% | 2.00% |
| MADISON VILLAGE | YES | 1.00% | 0% | 0% |
| MEDINA | YES | 1.25% | ** | 0.19% |
| MENTOR ON THE LAKE | NO | 2.00% | 100% | 2.00% |
| MUNROE FALLS | YES | 2.00% | 100% | 2.00% |
| NORTHFIELD VILLAGE | YES | 2.00% | 100% | 2.00% |
| NORTH BALTIMORE | YES | 1.00% | 100% | 1.00% |
| NORTH PERRY VILLAGE | YES | 1.00% | 100% | 1.00% |
| NORTH RANDALL | YES | 2.75% | 100% | 2.75% |
| NORTON | YES | 2.00% | *** | 1.50% |
| OAKWOOD (Paulding County) | YES | 1.00% | 100% | 1.00% |
| ORWELL | YES | 1.00% | 100% | 1.00% |
| PAINESVILLE | YES | 2.00% | 100% | 2.00% |
| PAULDING | YES | 0.50% | 0% | 0% |
| PENINSULA | YES | 1.00% | 50% | 0.50% |
| ROCKY RIVER | YES | 1.50% | * | 1.00% |
| RUSSELLS POINT | YES | 1.00% | 0% | 0% |
| SEVILLE | YES | 1.00% | 0% | 0% |
| SOUTH RUSSELL | YES | 1.00% | 75% | 0.75% |
| TIMBERLAKE | YES | 1.00% | 50% | 0.50% |
| WADSWORTH | YES | 1.30% | * | 1.00% |
| WARRENSVILLE HEIGHTS | YES | 2.60% | 50% | 1.30% |
| WAYNESFIELD | YES | 1.00% | 100% | 1.00% |
| |
|
Joint Economic Development Districts / Zones and Revenue Sharing |
|
These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Special Audit Section at CCA at (216) 664-2070 |
| JEDD & JEDZ | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| PAINESVILLE - CONCORD JEDD | YES | 1.50% | -- | -- |
| HIGHLAND HILLS JEDZ **** | YES | 2.50% | -- | -- |
| NORTH BALTIMORE-HENRY JEDD | YES | 1.00% | -- | -- |
| WARRENSVILLE HTS JEDZ | YES | 2.60 | -- | -- |
| |
| REVENUE SHARING | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| GATEWAY OR OTHER SPECIFIC COMPANY | YES | 2.00% | -- | -- |
| IX CENTER | YES | 2.00% | -- | -- |
| EMERALD PARK | YES | 2.00% | -- | -- |
| SHAKER SQUARE | YES | 2.00% | -- | -- |
* Residence credits for Rocky River and Wadsworth are limited to a maximum credit of one percent
when work is outside residence city.
** The residence credit for Medina is equal to 25% of Medina's income tax in excess of 0.50%
*** Residence credit for Norton is limited to a maximum credit of one and one half percent when work is outside residence city.
**** Highland Hills JEDZ withholding must be split based on the new employees at the site.
Tax Year 2009
| Municipality |
Must file |
Tax Rate |
Tax Credit |
Credit Limit |
|---|
| ADA | YES | 1.15% | 100% | 1.15% |
| ALGER | YES | 1.00% | 100% | 1.00% |
| ANTWERP | YES | 1.00% | 50% | 0.50% |
| BARBERTON | YES | 2.00% | 100% | 2.00% |
| BRADNER | YES | 1.00% | 50% | 0.50% |
| BRATENAHL | YES | 1.50% | 50% | 0.75% |
| BURTON | YES | 1.00% | 50% | 0.50% |
| CAIRO | YES | 0.50% | 0% | 0% |
| CHARDON | YES | 2.00% | 50% | 1.00% |
| CLEVELAND | YES | 2.00% | 50% | 1.00% |
| CRIDERSVILLE | YES | 1.00% | 25% | 0.25% |
| ELIDA | YES | 0.75% | 0% | 0% |
| GATES MILLS | YES | 1.00% | 50% | 0.50% |
| GENEVA ON THE LAKE | YES | 1.00% | 50% | 0.50% |
| GRAND RAPIDS | YES | 1.00% | 50% | 0.50% |
| GRAND RIVER | YES | 2.00% | 100% | 2.00% |
| HIGHLAND HILLS | YES | 2.50% | 100% | 2.50% |
| HUNTSVILLE | YES | 1.00% | 100% | 1.00% |
| LIBERTY CENTER | YES | 1.00% | 100% | 1.00% |
| LINNDALE | NO | 2.00% | 100% | 2.00% |
| MADISON VILLAGE | YES | 1.00% | 0% | 0% |
| MEDINA | YES | 1.25% | ** | 0.19% |
| MENTOR ON THE LAKE | NO | 2.00% | 100% | 2.00% |
| METAMORA | YES | 1.00% | 50% | 0.50% |
| MIDDLEFIELD | YES | 1.00% | 0% | 0% |
| MUNROE FALLS | YES | 2.00% | 100% | 2.00% |
| NORTHFIELD VILLAGE | YES | 2.00% | 100% | 2.00% |
| NORTH BALTIMORE | YES | 1.00% | 100% | 1.00% |
| NORTH PERRY VILLAGE | YES | 1.00% | 100% | 1.00% |
| NORTH RANDALL | YES | 2.75% | 100% | 2.75% |
| NORTON | YES | 2.00% | *** | 1.50% |
| OAKWOOD (Paulding County) | YES | 1.00% | 100% | 1.00% |
| ORWELL | YES | 1.00% | 100% | 1.00% |
| PAINESVILLE | YES | 2.00% | 100% | 2.00% |
| PAULDING | YES | 0.50% | 0% | 0% |
| PENINSULA | YES | 1.00% | 50% | 0.50% |
| ROCKY RIVER | YES | 1.50% | * | 1.00% |
| RUSSELLS POINT | YES | 1.00% | 0% | 0% |
| SEVILLE | YES | 1.00% | 0% | 0% |
| SOUTH RUSSELL | YES | 1.00% | 75% | 0.75% |
| TIMBERLAKE | YES | 1.00% | 50% | 0.50% |
| WADSWORTH | YES | 1.30% | * | 1.00% |
| WARRENSVILLE HEIGHTS | YES | 2.00% | 50% | 1.00% |
| WARRENSVILLE HEIGHTS (a) | YES | 2.60% | 50% | 1.30% |
| WAYNESFIELD | YES | 1.00% | 100% | 1.00% |
| |
|
Joint Economic Development Districts / Zones and Revenue Sharing |
|
These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Special Audit Section at CCA at (216) 664-2070 |
| JEDD & JEDZ | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| PAINESVILLE - CONCORD JEDD | YES | 1.50% | -- | -- |
| HIGHLAND HILLS JEDZ **** | YES | 2.50% | -- | -- |
| NORTH BALTIMORE-HENRY JEDD | YES | 1.00% | -- | -- |
| WARRENSVILLE HTS JEDZ | YES | 2.60 | -- | -- |
| |
| REVENUE SHARING | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| GATEWAY OR OTHER SPECIFIC COMPANY | YES | 2.00% | -- | -- |
| IX CENTER | YES | 2.00% | -- | -- |
| EMERALD PARK | YES | 2.00% | -- | -- |
| SHAKER SQUARE | YES | 2.00% | -- | -- |
(a) Warrensville Hts increased the tax rate from 2% to 2.6% with 1.3% residence credit effective 07-01-09
* Residence credits for Rocky River and Wadsworth are limited to a maximum credit of one percent
when work is outside residence city.
** The residence credit for Medina is equal to 25% of Medina's income tax in excess of 0.50%
*** Effective 07-01-09 residence credit for Norton is limited to a maximum credit of 1.5% when work is outside residence city
**** Highland Hills JEDZ withholding must be split based on the new employees at the site.
Tax Year 2008
| Municipality |
Must file |
Tax Rate |
Tax Credit |
Credit Limit |
|---|
| ADA | YES | 1.15% | 100% | 1.15% |
| ALGER | YES | 1.00% | 100% | 1.00% |
| ANDOVER | YES | 1.50% | 100% | 1.50% |
| ANTWERP | YES | 1.00% | 50% | 0.50% |
| BARBERTON | YES | 2.00% | 100% | 2.00% |
| BRADNER | YES | 1.00% | 50% | 0.50% |
| BRATENAHL | YES | 1.50% | 50% | 0.75% |
| BURTON | YES | 1.00% | 50% | 0.50% |
| CAIRO | YES |
0.50% |
0% | 0% |
| CHARDON | YES | 2.00% | 50% | 1.00% |
| CLEVELAND | YES | 2.00% | 50% | 1.00% |
| CRESTON (a) | YES | 1.00% | 100% | 1.00% |
| CRIDERSVILLE | YES | 1.00% | 25% | 0.25% |
| ELIDA | YES | 0.75% | 0% | 0% |
| GATES MILLS | YES | 1.00% | 50% | 0.50% |
| GENEVA ON THE LAKE | YES | 1.00% | 50% | 0.50% |
| GRAND RAPIDS | YES | 1.00% | 50% | 0.50% |
| GRAND RIVER | YES | 2.00% | 100% | 2.00% |
| HIGHLAND HILLS | YES | 2.50% | 100% | 2.50% |
| LIBERTY CENTER | YES | 1.00% | 100% | 1.00% |
| LINNDALE | NO | 2.00% | 100% | 2.00% |
| MADISON VILLAGE | YES | 1.00% | 0% | 0% |
| MEDINA | YES | 1.25% | ** | 0.19% |
| MENTOR ON THE LAKE | NO | 2.00% | 100% | 2.00% |
| METAMORA | YES | 1.00% | 50% | 0.50% |
| MIDDLEFIELD | YES | 1.00% | 0% | 0% |
| MUNROE FALLS | YES | 2.00% | 100% | 2.00% |
| NORTHFIELD VILLAGE | YES | 2.00% | 100% | 2.00% |
| NORTH BALTIMORE | YES | 1.00% | 100% | 1.00% |
| NORTH PERRY VILLAGE | YES | 1.00% | 100% | 1.00% |
| NORTH RANDALL | YES | 2.50% | 100% | 2.50% |
| NORTON | YES | 2.00% | 100% | 2.00% |
| OAKWOOD (Paulding County) | YES | 1.00% | 100% | 1.00% |
| ORWELL | YES | 1.00% | 100% | 1.00% |
| PAINESVILLE | YES | 2.00% | 100% | 2.00% |
| PAULDING | YES | 0.50% | 0% | 0% |
| PENINSULA | YES | 1.00% | 50% | 0.50% |
| PERRY | YES | 1.00% | 100% | 1.00% |
| ROCKY RIVER | YES | 1.50% | * | 1.00% |
| RUSSELLS POINT | YES | 1.00% | 0% | 0% |
| SEVILLE | YES | 1.00% | 0% | 0% |
| SOUTH RUSSELL | YES | 1.00% | 75% | 0.75% |
| TIMBERLAKE | YES | 1.00% | 50% | 0.50% |
| WADSWORTH | YES | 1.30% | * | 1.00% |
| WARRENSVILLE HEIGHTS | YES | 2.00% | 50% | 1.00% |
| WAYNESFIELD | YES | 1.00% | 100% | 1.00% |
| WILLOUGHBY HILLS | YES | 1.50% | * | 1.00% |
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Joint Economic Development Districts / Zones and Revenue Sharing |
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These rates apply to companies located in these districts/zones or that have revenue sharing agreements with the City of Cleveland. If you are unsure whether your company should use one of these rates, please contact the Special Audit Section at CCA at (216) 664-2070 |
| JEDD & JEDZ |
Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| PAINESVILLE - CONCORD JEDD | YES | 1.50% | -- | -- |
| HIGHLAND HILLS JEDZ *** | YES | 2.50% | -- | -- |
| NORTH BALTIMORE-HENRY JEDD | YES | 1.00% | -- | -- |
| WARRENSVILLE HTS JEDZ | YES | 2.00% | -- | -- |
| |
| REVENUE SHARING | Must file | Tax Rate | Tax Credit | Credit Limit |
|---|
| GATEWAY OR OTHER SPECIFIC COMPANY | YES | 2.00% | -- | -- |
| IX CENTER | YES | 2.00% | -- | -- |
| EMERALD PARK | YES | 2.00% | -- | -- |
| SHAKER SQUARE | YES | 2.00% | -- | -- |
(a) Village of Creston enacted a 1% tax with 100% residence credit effective 2/4/08
* Residence credits for Rocky River, Wadsworth and Willoughby Hills are limited to a maximum credit
of one percent when work is outside residence city.
** The residence credit for Medina is equal to 25% of Medina's income tax in excess of 0.50%
*** Highland Hills JEDZ withholding must be split based on the new employees at the site.
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