Income Tax

The City of Port Clinton

Income Tax Department

is responsible for the collection, audit, and enforcement of the mandatory filing of the municipal income tax pursuant to city code.  The income tax rate for The City of Port Clinton is 1.5%.  The city collects tax revenue and reports the expenditure of public funds in accordance with the Ohio Revised Code and the Port Clinton Charter.

The income tax department is committed to assisting our customers with their income tax questions and concerns.  Taxpayer assistance is available Monday through Friday between the hours of 8:00 a.m.-4:00 p.m.  If you need assistance in preparing your return, the following will be needed:

copies of all W-2, W-2G, 1099, federal tax return (1040) and all supporting schedules (i.e. Schedules, C, E, F, etc.), any attachment to schedules (i.e. loss carry forward worksheets, partnership payment listings, expenses for business use of home, etc.).  You will need to also complete the name and address section of the tax return and sign it.

2020 Tax Filing & Payment Due Date:   April 15, 2020

* W-2, W-2G, 1099, federal tax return (1040) and all supporting schedules (i.e. Schedules, C, E, F, etc.), any attachment to schedules (i.e. loss carry forward worksheets, partnership payment listings, expenses for business use of home, etc.) are required with the income tax return. You will need to also complete the name and address section of the tax return and sign it. Failure to submit all required document and/or sign the return may result in the return not being filed by the due date.

Extension to File Due Date:  April 15, 2020

*an extension to file is not an extension to pay.

Estimated Payment Due Dates:

               April 15, 2021    June 15, 2021    September 15, 2021       January 15, 2022

Submission of Tax Returns:

Mail to: 1868 E. Perry Street, Port Clinton, OH 43452

Drop Off:  1868 E. Perry Street, Port Clinton, OH 43452 – Drop Box is in the Lobby

Fax: 419-732-6558

Email:    pcincometax@portclinton-oh-gov

pctaxadmin@portclinton-oh.gov

Michelle Bryant

Tax Commissioner

419-734-5522 ext. 235


pcincometax@portclinton-oh.gov

Carmen Daft

Tax Clerk

419-734-5522 ext. 234


pctaxadmin@portclinton-oh.gov

  • 8am – 4pm

Department of Taxation

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 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

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

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