The City of Port Clinton

Municipal Income Tax Department

The municipal income tax office, as governed by the Ohio Revised Code and the City of Port Clinton Charter and Ordinances is responsible for the collection, audit and enforcement of municipal income taxes.   All residents, individuals, landlord (short-term, long-term, vacation rentals, etc.) and any business doing business within the city limits is required to file an annual income tax return whether or not one has taxable earnings.  Registration for an income tax account is also required for all individuals, entities, any rental property owner.

  • The Income Tax Rate is 1.50%
  • The credit for other municipality withholding is .50%
  • The 2022 Tax Return is due on or by April 18, 2023.
  • If filing an extension, the extension must be filed by April 18, 2023.
  • Taxes if due, are required to be paid by April 18, 2023, even with an extension
  • 1st. Quarter Estimates for the next tax year are due on or by April 18, 2023. Please review our Frequently Asked Questions for more information on Estimated Taxes.

The following is required to file your return. 

  • Completed, Signed and Dated City of Port Clinton Income Tax Return – Tax Year 2022. A valid phone number and email is required.
  • All W2s, W2Gs, 1099s, K-1s, etc.
  • Copy of the 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 2023, if required

Your tax package must be submitted in paper format.  At this time, we do not accept electronic filing.   Please monitor our social media page and this page for updates on our new software.

Your return must be submitted on or by April 18, 2023

  • US Mail/Drop Off: City Of Port Clinton, Income Tax, 1868 E. Perry Street, Port Clinton, OH 43452
  • 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.  During the tax season, extended hours will be announced.  From April 1-April 30, appointments are recommended.  If you need assistance in preparing your return, please contact the office at 419-734-5522, Option #4.  When arriving at your appointment, all documents and payment of taxes & estimates are required.

Michelle Bryant

Michelle Bryant (2)

Tax Commissioner

419-734-5522 ext. 235

pcincometax@portclinton-oh.gov

Jennifer Tack

Jennifer Tack

Tax Clerk

419-734-5522 ext. 234

pctaxadmin@portclinton-oh.gov

  • 8am – 4pm

Department of Taxation

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 and do not make those payments will be subject to penalties and interest.

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

  • April 18 – 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 2nd, 3rd & 4th.    Vouchers for Quarter.  1st. 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.  FAILING TO MAKE ESTIMATED TAX PAYMENTS IF REQUIRED, WILL RESULT IN PENALTIES AND INTEREST ON THOSE REQUIRED 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 2023 Annual Interest Rate:  5%  (0.42% per month)

                                                                                               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

Forms should be downloaded and saved before using.

Individual

2022 Return

2021 Return

2020 Return

2019 Return

2018 Return

2017 Return

New Resident Registration

Estimated Tax Form

 

Business

2022 Return

2021 Return 

2020 Return

2019 Return

2018 Return

2017 Return

Registration Form

Estimated Tax Form

Withholding Instructions

PCW1 – Employer Withholding Return

PCW3 – Annual Reconciliation of Withholding

W-3 Employer Return of Tax Withheld / Annually Net Profit Exemption

Landlord

Long Tern Rental / Short Term Rental Registration Form

Landlord Reporting Instructions

Landlord Report 

Other

Change of Address

Application for Extension

Declaration of Exemption 

Refund Request Under 18

Non-Residents Refund Request

Frequently Asked Questions

Frequently Asked Questions

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