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Attorneys For Today, Counselors For Life

Attorneys For Today, Counselors For Life

Metz, Bailey & McLoughlin, LLP provides
customized estate planning and
business law services to clients
throughout Ohio

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  4.  » What rules must a city follow to impose local taxes on residents?

What rules must a city follow to impose local taxes on residents?

On Behalf of | Mar 31, 2023 | Municipal Law | 0 comments

Westerville has a 2% income tax that residents and those working within the city must pay. As with all taxes the government charges, this tax is due every year, with some individuals having to pay estimated taxes.

Ohio law dictates specific steps the city must take to legally require citizens to pay taxes on income earned within its jurisdiction. Notably, the city must issue a law that includes certain information which will allow it to collect the tax.

Details of the taxation ordinance

State law says a city must include within the ordinance setting the tax information about how much it will be and how the city will use the money collected. Citizens have the right to know where their money is going and how the city will handle it.

The ordinance also must include information about filing, including whether credits are available.

Changes to the tax ordinance

Once in place, changing the ordinance regarding taxes should go to a vote for citizens to decide. This includes increases. After March 23, 2015, cities were not allowed to set the tax rate over one percent. However, they could allow voters to raise that limit. Note that if a city had a tax rate over one percent as of the effective date, it was allowed to continue using that higher rate.

Paying taxes is part of life in which everyone must engage. But cities that wish to collect taxes have rules set by state law that they must follow to ensure fairness.

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