DIVISION OF TAXATION
DEPARTMENT OF FINANCE
CITY OF CLEVELAND
CENTRAL COLLECTION AGENCY
May 26, 2016





Tax Year 2016

Municipality Must file Tax Rate Tax Credit Credit Limit
ADA YES1.65%100% 1.65%
ALGER YES1.00%100% 1.00%
BARBERTON YES2.25%100% 2.25%
BRADNER YES1.00%0% 0%
BRATENAHL YES1.50%50% 0.75%
BURTON YES1.00%50% 0.50%
CLAYTON YES1.50%50% 0.75%
CAREY YES1.50%* 1.00%
CLEVELAND YES2.00%50% 1.00%
DRESDEN YES1.00%50% 0.50%
ELIDA YES0.75%0% 0%
FRAZEYSBURG YES1.00%100% 1.00%
GATES MILLS YES1.00%50% 0.50%
GENEVA ON THE LAKE YES1.50%*1.00%
GRAND RAPIDS YES1.00%50% 0.50%
GRAND RIVER YES2.00%100% 2.00%
HIGHLAND HILLS YES2.50%100% 2.50%
HUNTSVILLE YES1.00%100% 1.00%
LIBERTY CENTER YES1.00%50% 0.50%
LINNDALE NO 2.00%100% 2.00%
MADISON VILLAGE YES1.00%0% 0%
MEDINA YES1.25%** 0.19%
MENTOR ON THE LAKE NO 2.00%100% 2.00%
MUNROE FALLS YES2.00%100% 2.00%
NORTHFIELD VILLAGE YES2.00%100% 2.00%
NORTH BALTIMORE YES1.00%0% 0%
NORTH PERRY VILLAGE YES1.00%100% 1.00%
NORTH RANDALL YES2.75%100% 2.75%
NORTON YES2.00%*** 1.50%
OAKWOOD (Paulding County) YES1.00%100% 1.00%
ORWELL YES1.00%100% 1.00%
PAULDING YES1.00%0% 0%
ROCK CREEK YES1.00%0% 0%
RUSHSYLVANIA YES1.00%0% 0%
RUSSELLS POINT YES1.00%0% 0%
SEVILLE YES1.00%0% 0%
SOUTH RUSSELL YES1.25%75% 0.94%
TIMBERLAKE YES1.00%50% 0.50%
UNION YES1.00%100% 1.00%
WARRENSVILLE HEIGHTS YES2.60%50% 1.30%
WAYNESFIELD YES1.00%100% 1.00%
WEST ALEXANDRIA YES1.00%*****0.50%
WEST LIBERTY YES1.00%*****0.50%
WEST MILTON YES1.50%0%0%
 
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 & JEDZMust fileTax RateTax CreditCredit Limit
HIGHLAND HILLS JEDZ **** YES2.50%----
LIBERTY CENTER JEDD YES1.00%----
MEDINA - MONTVILLE JEDD YES1.25%----
WARRENSVILLE HTS JEDZ YES2.60%----
 
REVENUE SHARINGMust fileTax RateTax CreditCredit Limit
GATEWAY OR OTHER SPECIFIC COMPANYYES2.00%----
IX CENTER YES2.00%----
EMERALD PARK YES2.00%----
SHAKER SQUARE YES2.00%----

* Residence credits for Carey and Geneva on the Lake is 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.

***** Residence credit for West Alexandria and West Liberty is limited to a maximum credit of one half of one percent when work is outside residence city.

Tax Year 2015

Municipality Must file Tax Rate Tax Credit Credit Limit
ADA YES1.65%100% 1.65%
ALGER YES1.00%100% 1.00%
BARBERTON YES2.25%100% 2.25%
BRADNER YES1.00%50% 0.50%
BRATENAHL YES1.50%50% 0.75%
BURTON YES1.00%50% 0.50%
CLAYTON YES1.50%100% 1.50%
CLEVELAND YES2.00%50% 1.00%
DRESDEN YES1.00%50% 0.50%
ELIDA YES0.75%0% 0%
FRAZEYSBURG YES1.00%100% 1.00%
GATES MILLS YES1.00%50% 0.50%
GENEVA ON THE LAKE YES1.50%*1.00%
GRAND RAPIDS YES1.00%50% 0.50%
GRAND RIVER YES2.00%100% 2.00%
HIGHLAND HILLS YES2.50%100% 2.50%
HUNTSVILLE YES1.00%100% 1.00%
LIBERTY CENTER YES1.00%50% 0.50%
LINNDALE NO 2.00%100% 2.00%
MADISON VILLAGE YES1.00%0% 0%
MEDINA YES1.25%** 0.19%
MENTOR ON THE LAKE NO 2.00%100% 2.00%
MUNROE FALLS YES2.00%100% 2.00%
NORTHFIELD VILLAGE YES2.00%100% 2.00%
NORTH BALTIMORE YES1.00%100% 1.00%
NORTH PERRY VILLAGE YES1.00%100% 1.00%
NORTH RANDALL YES2.75%100% 2.75%
NORTON YES2.00%*** 1.50%
OAKWOOD (Paulding County) YES1.00%100% 1.00%
ORWELL YES1.00%100% 1.00%
PAULDING YES1.00%0% 0%
ROCK CREEK YES1.00%0% 0%
RUSHSYLVANIA YES1.00%0% 0%
RUSSELLS POINT YES1.00%0% 0%
SEVILLE YES1.00%0% 0%
SOUTH RUSSELL YES1.25%75% 0.94%
TIMBERLAKE YES1.00%50% 0.50%
UNION YES1.00%100% 1.00%
WARRENSVILLE HEIGHTS YES2.60%50% 1.30%
WAYNESFIELD YES1.00%100% 1.00%
WEST ALEXANDRIA YES1.00%*****0.50%
WEST LIBERTY YES1.00%*****0.50%
WEST MILTON YES1.50%0%0%
 
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 & JEDZMust fileTax RateTax CreditCredit Limit
HIGHLAND HILLS JEDZ **** YES2.50%----
LIBERTY CENTER JEDD YES1.00%----
MEDINA - MONTVILLE JEDD YES1.25%----
WARRENSVILLE HTS JEDZ YES2.60%----
 
REVENUE SHARINGMust fileTax RateTax CreditCredit Limit
GATEWAY OR OTHER SPECIFIC COMPANYYES2.00%----
IX CENTER YES2.00%----
EMERALD PARK YES2.00%----
SHAKER SQUARE YES2.00%----

* Residence credits for Geneva on the Lake is 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.

***** Residence credit for West Alexandria and West Liberty is limited to a maximum credit of one half of one percent when work is outside residence city.

 

Tax Year 2014

Municipality Must file Tax Rate Tax Credit Credit Limit
ADA YES1.65%100% 1.65%
ALGER YES1.00%100% 1.00%
BARBERTON YES2.25%100% 2.25%
BRADNER YES1.00%50% 0.50%
BRATENAHL YES1.50%50% 0.75%
BURTON YES1.00%50% 0.50%
CLEVELAND YES2.00%50% 1.00%
DRESDEN YES1.00%100% 1.00%
ELIDA YES0.75%0% 0%
FRAZEYSBURG YES1.00%100% 1.00%
GATES MILLS YES1.00%50% 0.50%
GENEVA ON THE LAKE YES1.50%*1.00%
GRAND RAPIDS YES1.00%50% 0.50%
GRAND RIVER YES2.00%100% 2.00%
HIGHLAND HILLS YES2.50%100% 2.50%
HUNTSVILLE YES1.00%100% 1.00%
LIBERTY CENTER YES1.00%100% 1.00%
LINNDALE NO 2.00%100% 2.00%
MADISON VILLAGE YES1.00%0% 0%
MEDINA YES1.25%** 0.19%
MENTOR ON THE LAKE NO 2.00%100% 2.00%
MUNROE FALLS YES2.00%100% 2.00%
NORTHFIELD VILLAGE YES2.00%100% 2.00%
NORTH BALTIMORE YES1.00%100% 1.00%
NORTH PERRY VILLAGE YES1.00%100% 1.00%
NORTH RANDALL YES2.75%100% 2.75%
NORTON YES2.00%*** 1.50%
OAKWOOD (Paulding County) YES1.00%100% 1.00%
PAULDING YES 1.00%0% 0%
PENINSULA YES2.00%100% 2.00%
ROCKY RIVER YES1.50%* 1.00%
RUSSELLS POINT YES1.00%0% 0%
SEVILLE YES1.00%0% 0%
SOUTH RUSSELL YES1.25%75% 0.94%
TIMBERLAKE YES1.00%50% 0.50%
WADSWORTH YES1.40%* 1.00%
WARRENSVILLE HEIGHTS YES2.60%50% 1.30%
WAYNESFIELD YES1.00%100% 1.00%
WEST LIBERTY YES1.00%*****0.50%
 
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 & JEDZMust fileTax RateTax CreditCredit Limit
BOSTON TWP / PENINSULA JEDDYES2.00%----
HIGHLAND HILLS JEDZ **** YES2.50%----
LIBERTY CENTER JEDD YES1.00%----
MEDINA - MONTVILLE JEDD YES1.25%----
NORTH BALTIMORE - HENRY JEDDYES1.00%----
WARRENSVILLE HTS JEDZ YES2.60%----
 
REVENUE SHARINGMust fileTax RateTax CreditCredit Limit
GATEWAY OR OTHER SPECIFIC COMPANYYES2.00%----
IX CENTER YES2.00%----
EMERALD PARK YES2.00%----
SHAKER SQUARE YES2.00%----

* 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.

***** Residence credit for West Liberty is limited to a maximum credit of one half of one percent when work is outside residence city.

 

Tax Year 2013

Municipality Must file Tax Rate Tax Credit Credit Limit
ADA YES1.65%100% 1.65%
ALGER YES1.00%100% 1.00%
BARBERTON YES2.00%100% 2.00%
BRADNER YES1.00%50% 0.50%
BRATENAHL YES1.50%50% 0.75%
BURTON YES1.00%50% 0.50%
CLEVELAND YES2.00%50% 1.00%
CRIDERSVILLE YES1.00%25% 0.25%
DRESDEN YES1.00%100% 1.00%
ELIDA YES0.75%0% 0%
FRAZEYSBURG YES1.00%100% 1.00%
GATES MILLS YES1.00%50% 0.50%
GENEVA ON THE LAKE YES1.50%*1.00%
GRAND RAPIDS YES1.00%50% 0.50%
GRAND RIVER YES2.00%100% 2.00%
HIGHLAND HILLS YES2.50%100% 2.50%
HUNTSVILLE YES1.00%100% 1.00%
LIBERTY CENTER YES1.00%100% 1.00%
LINNDALE NO 2.00%100% 2.00%
MADISON VILLAGE YES1.00%0% 0%
MEDINA YES1.25%** 0.19%
MENTOR ON THE LAKE NO 2.00%100% 2.00%
MUNROE FALLS YES2.00%100% 2.00%
NORTHFIELD VILLAGE YES2.00%100% 2.00%
NORTH BALTIMORE YES1.00%100% 1.00%
NORTH PERRY VILLAGE YES1.00%100% 1.00%
NORTH RANDALL YES2.75%100% 2.75%
NORTON YES2.00%*** 1.50%
OAKWOOD (Paulding County) YES1.00%100% 1.00%
PAULDING YES0.50%0% 0%
PENINSULA YES1.00%50% 0.50%
ROCKY RIVER YES1.50%* 1.00%
RUSSELLS POINT YES1.00%0% 0%
SEVILLE YES1.00%0% 0%
SOUTH RUSSELL YES1.25%75% 0.94%
TIMBERLAKE YES1.00%50% 0.50%
WADSWORTH YES1.40%* 1.00%
WARRENSVILLE HEIGHTS YES2.60%50% 1.30%
WAYNESFIELD YES1.00%100% 1.00%
WEST LIBERTY YES1.00%*****0.50%
 
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 & JEDZMust fileTax RateTax CreditCredit Limit
HIGHLAND HILLS JEDZ **** YES2.50%----
LIBERTY CENTER JEDD YES1.00%----
MEDINA - MONTVILLE JEDD YES1.25%----
NORTH BALTIMORE - HENRY JEDDYES1.00%----
WARRENSVILLE HTS JEDZ YES2.60%----
 
REVENUE SHARINGMust fileTax RateTax CreditCredit Limit
GATEWAY OR OTHER SPECIFIC COMPANYYES2.00%----
IX CENTER YES2.00%----
EMERALD PARK YES2.00%----
SHAKER SQUARE YES2.00%----

* 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.

***** Residence credit for West Liberty is limited to a maximum credit of one half of one percent when work is outside residence city.

 

Tax Year 2012

Municipality Must file Tax Rate Tax Credit Credit Limit
ADA YES1.65%100% 1.65%
ALGER YES1.00%100% 1.00%
BARBERTON YES2.00%100% 2.00%
BRADNER YES1.00%50% 0.50%
BRATENAHL YES1.50%50% 0.75%
BURTON YES1.00%50% 0.50%
CLEVELAND YES2.00%50% 1.00%
CRIDERSVILLE YES1.00%25% 0.25%
ELIDA YES0.75%0% 0%
GATES MILLS YES1.00%50% 0.50%
GENEVA ON THE LAKE YES1.00%50% 0.50%
GENEVA ON THE LAKE (a) YES1.50%* 1.00%
GRAND RAPIDS YES1.00%50% 0.50%
GRAND RIVER YES2.00%100% 2.00%
HIGHLAND HILLS YES2.50%100% 2.50%
HUNTSVILLE YES1.00%100% 1.00%
LIBERTY CENTER YES1.00%100% 1.00%
LINNDALE NO 2.00%100% 2.00%
MADISON VILLAGE YES1.00%0% 0%
MEDINA YES1.25%** 0.19%
MENTOR ON THE LAKE NO 2.00%100% 2.00%
MUNROE FALLS YES2.00%100% 2.00%
NORTHFIELD VILLAGE YES2.00%100% 2.00%
NORTH BALTIMORE YES1.00%100% 1.00%
NORTH PERRY VILLAGE YES1.00%100% 1.00%
NORTH RANDALL YES2.75%100% 2.75%
NORTON YES2.00%*** 1.50%
OAKWOOD (Paulding County) YES1.00%100% 1.00%
PAINESVILLE YES2.00%100% 2.00%
PAULDING YES0.50%0% 0%
PENINSULA YES1.00%50% 0.50%
ROCKY RIVER YES1.50%* 1.00%
RUSSELLS POINT YES1.00%0% 0%
SEVILLE YES1.00%0% 0%
SOUTH RUSSELL YES1.25%75% 0.94%
TIMBERLAKE YES1.00%50% 0.50%
WADSWORTH YES1.40%* 1.00%
WARRENSVILLE HEIGHTS YES2.60%50% 1.30%
WAYNESFIELD YES1.00%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 & JEDZMust fileTax RateTax CreditCredit Limit
PAINESVILLE - CONCORD JEDD YES 1.75%----
HIGHLAND HILLS JEDZ **** YES2.50%----
MEDINA - MONTVILLE JEDD YES1.25%----
NORTH BALTIMORE - HENRY JEDDYES1.00%----
WARRENSVILLE HTS JEDZ YES2.60%----
 
REVENUE SHARINGMust fileTax RateTax CreditCredit Limit
GATEWAY OR OTHER SPECIFIC COMPANYYES2.00%----
IX CENTER YES2.00%----
EMERALD PARK YES2.00%----
SHAKER SQUARE YES2.00%----

(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 YES1.15%100% 1.15%
ADA(a) YES 1.65%100% 1.65%
ALGER YES1.00%100% 1.00%
BARBERTON YES2.00%100% 2.00%
BRADNER YES1.00%50% 0.50%
BRATENAHL YES1.50%50% 0.75%
BURTON YES1.00%50% 0.50%
CLEVELAND YES2.00%50% 1.00%
CRIDERSVILLE YES1.00%25% 0.25%
ELIDA YES0.75%0% 0%
GATES MILLS YES1.00%50% 0.50%
GENEVA ON THE LAKE YES1.00%50% 0.50%
GRAND RAPIDS YES1.00%50% 0.50%
GRAND RIVER YES2.00%100% 2.00%
HIGHLAND HILLS YES2.50%100% 2.50%
HUNTSVILLE YES1.00%100% 1.00%
LIBERTY CENTER YES1.00%100% 1.00%
LINNDALE NO 2.00%100% 2.00%
MADISON VILLAGE YES1.00%0% 0%
MEDINA YES1.25%** 0.19%
MENTOR ON THE LAKE NO 2.00%100% 2.00%
MUNROE FALLS YES2.00%100% 2.00%
NORTHFIELD VILLAGE YES2.00%100% 2.00%
NORTH BALTIMORE YES1.00%100% 1.00%
NORTH PERRY VILLAGE YES1.00%100% 1.00%
NORTH RANDALL YES2.75%100% 2.75%
NORTON YES2.00%*** 1.50%
OAKWOOD (Paulding County) YES1.00%100% 1.00%
PAINESVILLE YES2.00%100% 2.00%
PAULDING YES0.50%0% 0%
PENINSULA YES1.00%50% 0.50%
ROCKY RIVER YES1.50%* 1.00%
RUSSELLS POINT YES1.00%0% 0%
SEVILLE YES1.00%0% 0%
SOUTH RUSSELL YES1.00%75% 0.75%
TIMBERLAKE YES1.00%50% 0.50%
WADSWORTH YES1.30%* 1.00%
WARRENSVILLE HEIGHTS YES2.60%50% 1.30%
WAYNESFIELD YES1.00%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 & JEDZMust fileTax RateTax CreditCredit Limit
PAINESVILLE - CONCORD JEDD YES1.50%----
HIGHLAND HILLS JEDZ **** YES2.50%----
MEDINA - MONTVILLE JEDD YES1.25%----
NORTH BALTIMORE - HENRY JEDDYES1.00%----
WARRENSVILLE HTS JEDZ YES2.60%----
 
REVENUE SHARINGMust fileTax RateTax CreditCredit Limit
GATEWAY OR OTHER SPECIFIC COMPANYYES2.00%----
IX CENTER YES2.00%----
EMERALD PARK YES2.00%----
SHAKER SQUARE YES2.00%----

(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.