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2016 New Tax Ordinance Information

2016 Interest Rate for Tax Years Beginning On or After January 1, 2016
2016 Interest Rate is 5% per annum

The interest rate to be applied to all unpaid income and withholding tax balances for tax years beginning on or after January 1, 2016 is 5% per annum.  This rate is being published in accordance with Ohio Revised Code 718.27(F) which states that “By the thirty-first day of October of each year the municipal corporation shall publish the rate described in division (A) of this section applicable to the next succeeding calendar year”.  This rate is in effect from January 1, 2016 through December 31, 2016 and does not apply to tax balances for any prior tax years, regardless of when they are filed, which are still subject to the interest rate of 1% per month as stated in Maumee Tax Code 193.10(a) covering tax years beginning prior to January 1, 2016.

2016 Withholding Changes
 Effective for Tax Years Beginning On or After January 1, 2016

To All Maumee and MMT JEDZ Withholding Tax Accounts:

Due to the passing of House Bill 5 by the Ohio General Assembly in December 2014, Ohio municipalities, including the City of Maumee, are now required to implement changes that comply with the new regulations set forth in the Ohio Revise Code 718.  These changes to the withholding requirements for employers become effective with the tax years beginning on or after January 1, 2016.

The following are highlights of the changes and where they can be found in the new Maumee Tax Ordinance:

  • New definition of Qualifying Wages – 194.03(34)
  • Employers are liable for withholding taxes required to be withheld whether or not they are actually withheld – 194.051(G)
  • Quarterly returns are now due by the 15th of the month following the end of the quarter – 194.051(B)(1)(a)
  • Semimonthly returns and payment required for employers with annual withholding in excess of $35,999 or $3,000 per month; due within 3 business days after the 15th and last day of the month – 194.051(B)(1)(c)
  • Annual Reconciliations and W-2 forms due by the last day of February and must include the name and amount of all city taxes withheld – 194.051(H)
  • New penalty and interest rates for the late payment of withholding taxes; interest rate will be 5% per annum while the penalty is increased to 50% of the tax not paid timely – 194.10(C)
  • New penalty for returns filed late is increased to $25 per month up to a maximum of $150 – 194.10(C)(4)
  • New Small Employer (defined in 194.03(43)) withholding requirements; only have to withhold for the municipal corporation where the fixed location is – 194.052(E)
  • New Occasional Entrant 20-day rule to replace the former 12-day rule with new rules on what a day’s work within the City is and how travel time is allocated – 194.052

Link to: Maumee Tax Ordinance – Chapter 194

Maumee & MMT JEDZ Taxpayers’ Bill of Rights
Effective for Tax Years Beginning On or After January 1, 2016

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. (Maumee Tax Ordinance 194.03(48); MMT JEDZ Resolution 101.03(48))

  • ORC 718.11 – Local Board of Tax Review
  • ORC 718.12 – Actions to Recover; Statute of Limitations
  • ORC 718.19 – Requests for Refunds
  • ORC 718.23 – Verification of Accuracy of Returns
  • ORC 718.36 – Audits
  • ORC 718.37 – Actions Against Tax Administrator or Municipal Corporation
  • ORC 718.38 – Request for Opinion of the Tax Administrator
  • ORC 5717.011 – Filing a Notice of Appeal
  • ORC 5717.03 – Decision of Board of Tax Appeals – Certification - Effect

Link to: Ohio Revised Code 718
Link to: Ohio Revised Code 5717