Income Tax

The City of Port Clinton

Income Tax Department

Is responsible for the collection, audit and enforcement of the municipal income tax pursuant to city code. The income tax rate for the City of Port Clinton is 1.50%. The city collects tax revenue and reports the expenditure of public funds in accordance with the Ohio Revised Code and the Port Clinton Charter.

All residents, individuals and businesses doing business in the City of Port Clinton are required to file a return even if there are losses.

The filing deadline for Tax Year 2021 is April 18, 2022.

If filing for an extension, the extension must be filed by April 18, 2022

The following is required to file your return.

Completed, Signed and Dated City of Port Clinton Income Tax Return – Tax Year 2021. A valid phone number and email is required.
All W2s, W2Gs, 1099s,K-1s, etc.
Copy of your Federal Income Tax Return along with all schedules, statements, explanations, attachments, K-1s & 1099s issued.
Payment of any taxes due
Estimated Payment for Tax Year 2022, if required

Your tax package must be submitted in paper format. We do not accept electronic filing at this time. Your tax packet may be submitted by:

US Mail or by Dropping off to: 1868 E. Perry Street, Port Clinton, OH 43452 Attn: Income Tax Dept.

or by Fax: 419-732-6558. If faxing, a cover page with your contact information and # of pages is required.

The income tax department is committed to assisting taxpayers with income tax questions and concerns. Our office hours are 8am-4pm and during the tax season, extended hours to be announced. If you need assistance in preparing your return, please contact the office at 419-734-5522, Option #4.

Michelle Bryant

Tax Commissioner

419-734-5522 ext. 235

pcincometax@portclinton-oh.gov

Jennifer Tack

Tax Clerk

419-734-5522 ext. 234

pctaxadmin@portclinton-oh.gov

Monday – Friday8am – 4pm

Department of Taxation

1868 E. Perry Street
Port Clinton, OH 43452
(419) 734-5522
(419) 732-6558

Declaration of Estimates & Quarterly Estimated Tax Payments

Taxpayers with a tax liability of $200 or more or with no withholdings are required to make Quarterly Estimated Tax Payments. Taxpayers who are required to make estimated payments sand do not make those payments may be subject to penalties and interest.

The Quarterly Estimated Tax Payments are due four (4) times a year:

April 15 – The due date of the annual tax filing and payment of any taxes due with that return

June 15

September 15

January 15

Vouchers (green & white) are mailed out for the 2^nd, 3^rd & 4^th. Vouchers for Quarter. 1^st. are not sent out as this payment is due when you file your income tax return and pay any applicable taxes, penalties and interest.

The voucher’s detail the estimated tax declared, all payments and the amount of unpaid estimates. The fifth column on the voucher will indicate the amount due for the quarter. If you missed a quarterly payment, this column will include all missed payments. Refer to the Tax Form section for more information.

Interest Rates / Penalties

Interest:

Interest shall be imposed on all unpaid tax, unpaid estimated income tax and unpaid employer withholding tax. The interest rate to be applied each calendar year is the federal short-term rate, rounded to the nearest whole number percent, plus 5%. The rate shall apply for the next calendar year following July of the year in which the federal short-term rate is determined under Section 1274 of the Internal Revenue Code.

Calendar Year 2022 Annual Interest Rate: 5% (0.42% per month)

Calendar Year 2021 Annual Interest Rate: 5% (0.42% per month)

Calendar Year 2020 Annual Interest Rate: 7% (0.59% per month)

Calendar Year 2019 Annual Interest Rate: 6% (0.50% per month)

Calendar Year 2018 Annual Interest Rate: 6% (0.50% per month)

Calendar Year 2017 Annual Interest Rate: 5% (0.42% per month)

Penalty – Late Fee

A penalty may be imposed on unpaid income tax including estimated income tax equal to 15% of the amount not timely paid.

A penalty may be imposed on unpaid employer withholding tax equal to 50% of the amount not timely paid.

Penalty – Late Filing

A late filing penalty may be imposed at a rate of $25.00 per month (or fraction of a month) that a return other than an estimate income tax return remains unfiled. This late filing penalty applies regardless of the liability on the return. The late filing penalty shall not exceed $150.00 for each failure to timely file.

Tax Forms

City of Port Clinton Ordinances

Chapter 183, 1/1/2016

Chapter 179

State Law

ORC 718 (New) – (Operative as of 01/01/2016)

ORC 718_pre 2016 – (Operative until 01/01/2016)

TAXPAYERS’ RIGHTS AND RESPONSIBILITIES
Section 183.03

“TAXPAYERS’ RIGHTS AND RESPONSIBLITIES” 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

Michelle Bryant

Tax Commissioner

Jennifer Tack

Tax Clerk

Department of Taxation

Interest Rates / Penalties

Tax Forms

Individual

Business

Landlord

Other

Frequently Asked Questions

City of Port Clinton Ordinances

State Law