Commissioner of Taxation
400 Conant Street
Maumee, OH 43537-3300
419-897-7120 - Ph
419-897-8924 - Fax
The City of Maumee Tax Return is to be used by
individuals, partnerships, corporations, or any other
entity. Receipt of forms indicates an obligation to which
you must respond.
When & Where to File Return, Assistance, Forms: The
return is to be filed on or before April 15, if you are on a
calendar year basis. If you are on a fiscal year basis it is
due the fifteenth day of the fourth month after the end of
the fiscal year. Make checks payable to Commissioner of
Taxation. Payments shall be allocated first to penalties
due, then to interest due and then to taxes due. Mail your
completed return to: Division of Taxation, City of Maumee,
400 Conant Street, Maumee, OH 43537-3300. Taxpayer
assistance is available at our office or by calling (419)
897-7120 between 8 - 5 weekdays. Our e-mail address is firstname.lastname@example.org.
Extension of Time for Filing Returns: A copy of the
Federal extension is required on or before the original due
date of the Maumee return. Statutory interest will be
charged from the original due date of the return until date
of actual payment.
Who is Required to File: You must file a City of Maumee
Income Tax Return, whether or not there is tax due, if: you
are a resident of Maumee; a non-resident who derives income
from the City of Maumee on which no tax is withheld; a
resident or non-resident business entity (individual,
partnership, corporation, LLC, etc.) who conducts business
within the City of Maumee or who has net profits derived
from sales made, work done, services performed or rendered
or other activities conducted in Maumee.
Income Subject to the Tax: Residents must report all
income, including but not limited to sources listed below,
whether received as cash or other property, including income
derived from sources outside the City of Maumee and/or
outside the State of Ohio, from all wages, salaries,
bonuses, commissions, fees, tips; profits and/or loss from
businesses, professions, partnerships, Sub S corps, LLC's or
similar business entitles; winnings from lotteries or
wagers; rents in excess of $100.00 per month; cost of group
term life insurance over $50,000.00, sick pay, employer
supplemental benefits (SUB pay) and employee contributions
to retirement plans.
What Constitutes Net Profit: Net profit of any business
entity is the same as reported to IRS with adjustments for
Maumee for the requirements of the Ordinance and Regulations
and rulings of the Commissioner.
The Following are not Deductible in Determining Net
Profits for Maumee Income Tax Purposes:
· Municipal, Federal or State Income Taxes.
· Gift, Estate or Inheritance Taxes.
· Taxes for local benefits or improvements to property
which tend to increase its value.
· Taxes on property producing income not taxable by the
Municipal Income Tax Ordinance.
· The Federal Investment Credit.
· Loss on the sale, exchange, or other disposition of
depreciable property used in t he taxpayer's business.
Deductions and Credits: Unreimbursed employee business
expense taken as an itemized deduction on your federal tax
return is an allowable deduction using the same amount
allowed on your federal return. Deduct on Page 2, Schedule X
and attach federal forms 2106 and 1040 Schedule A as filed
with IRS. Form 2106 deductions must be filed with the city
in which you are employed. If you are not employed in
Maumee, file for your refund with the city that has your
Credit for taxes withheld or paid another city cannot
exceed 1.5% of income taxed. Figure the credit by dividing
the tax withheld by the other city's rate of tax times
The following expenses paid by self-employed taxpayers,
though permitted by IRS, are not permitted deductions for
the City of Maumee: health insurance premiums and
self-employment tax. No deduction is permitted for
contributions to IRA or Keogh plans.
Income not Taxable: The following are not subject to the
Maumee Tax: unemployment compensation, pensions or annuities
received as a result of retirement, worker's compensation,
interest and dividends from intangible property, active duty
military pay, and life insurance proceeds.
Confidential: "All information requested for City of
Maumee income tax purposes is mandated to be
"Confidential" by the Maumee Code and compliance
with such section by the City does not infringe on any
protection afforded to taxpayers by applicable Privacy Act