Individual Registration Form Municipal Income Tax (Page 2 of 2) in pdf

CITY OF GREEN MUNICIPAL INCOME TAX

EFFECTIVE AUGUST 1, 1992

The City Council passed Ordinance No. 92-11 effective August 1, 1992, enacting a one percent

(1%) income tax. (Citizens voted to increase the income tax to (2%) two percent effective

January 1, 2004).

The municipal income tax is required to be filed and paid by: all residents and part year

residents age eighteen or older at the end of the year; all non-residents receiving compensation

for work done or services performed in the City whose employer did not fully withhold Green

Income Tax; non-residents owning rental property in the City; real estate agents and insurance

agents who work for a broker located in the City; businesses, contractors, and subcontractors

located or doing business in the City. A credit of up to two percent (2%) will be allowed for

taxes paid by residents of Green to another municipality. The tax also applies to net profits of

corporations, partnerships, and businesses located or doing business in the City of Green.

The following forms of income are taxable: earned income (salaries, wages, commissions

including wage continuation plans for sick pay, vacations, deferred compensation, etc.) tips,

distributive share of net profits of a partnership or subchapter "S" corporation which is not

taxed as an entity in Green, net profits from a business, net rental income, gas & oil royalties,

and income from lotteries which is subject to taxation by IRS.

The following items of income are not taxable: pensions (both public & private), annuities,

interest income, capital gains on investments and other unearned income including alimony and

child support, proceeds from insurance, welfare, unemployment benefit payments paid by the

State of Ohio. Also exempt is military pay and allowances for active duty with the armed forces.

REGISTRATION

All residents receiving this notice are required to complete the enclosed registration and return it

to the Income Tax Office within ten (10) days.

INFORMATION

The Income Tax Office is located in the Central Administration Building at 1755 Town Park

Boulevard. The telephone number for the tax office is (330) 896-6622. U.S. mail is not

delivered to this physical location. The mailing address is as follows:

City of Green

Division of Taxation

PO BOX 460

GREEN OH 44232-0460

Email:

Web site:

INDIVIDUAL FILING REQUIREMENTS

An annual return is due April 15th. An annual estimate is required to be filed by April 15th of

each year if the amount of non-withheld tax expected to be due will exceed $200.00.

Rev 12/15

Individual Registration Form Municipal Income Tax Page 2