What is taxable income?
Generally, income such as, but not limited to: salaries, wages, commissions, wage continuation plans, employer-paid sick pay, vacations, etc.; tips, distributive share of net profits of a partnership or subchapter "S" corporation, net profit from a business, net rental income, and income from lotteries and other games of chance.
What is non-taxable income?
Includes pensions, annuities paid under a retirement program, interest income, dividend income, social security benefits, railroad retirement benefits,capital gains on investments, alimony, child support, proceeds from insurance, welfare, unemployment and disability payments not made by the employer, and military pay.
As a Retired Resident do I need to file an income tax return?
Retired individuals who receive only non-taxable income (as defined above) can file an Exemption Certificate and will not need to file income tax returns in the future - unless they begin receiving taxable income again. Download the Exemption Certificate, complete it - and mail it to the Income Tax Division; P.O. Box 460, Green, OH 44232.
Is this address in Green?
The City of Green is served by six post offices. Portions of the following postal ZIP codes are located within the city limits and taxing jurisdiction in Green:
NORTH CANTON 44720
To assist in determining whether or not an address is physically located in Green, a lookup tool is available on the Ohio Department of Taxation website. The street number and ZIP code must be entered. The physical location will be shown within the "Found Address" box. Newer streets may not appear on the website and may be verified by calling the Income Tax Division office. To access the site, click here.
All Green residents, as well as businesses located or conducting business in the City of Green are required to complete a registration form and return it to the Income Tax Division.
Individual Filing Requirements
All residents and partial year residents of the City of Green who are 18 years of age or older as of the end of the tax year must file a return regardless of income or whether any tax is due.
Estimated Tax Payments
An annual estimate and first quarter payment is required to be filed by April 15 for 2018 tax if the non-withheld tax liability will exceed $200.00. Remaining quarterly estimated payments will be billed quarterly and are due as follows:
All Individual Taxpayers -- June 15, September 15, and January 15
Calendar Year Non-Individual Taxpayers --June 15, September 15, and December 15
The interest rate applicable to calendar year 2019 will be 7.00% per annum.
TAXPAYERS’ RIGHTS AND RESPONSIBILITIES
City of Green Ordinance 880.03(49)
"Taxpayers' rights and responsibilities" means the rights provided to taxpayers in Sections 718.11, 718.12, 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011, and 5717.03 of the Ohio Revised Code and any corresponding ordinances of the Municipality, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the Ohio Revised Code and resolutions, ordinances, and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.
For information regarding Ohio Municipal Income Tax, click here.