Instructions For Rittman City Income Tax Form

MUNICIPAL INCOME TAX RETURN

Avoid Penalties – File by APRIL 15

NOTE: TAX RETURN WILL BE CONSIDERED INCOMPLETE IF W-2’S ARE NOT ATTACHED.

RITTMAN TAX RATE:

1 ½% - A credit is allowed to residents for the income tax paid to another municipality. LIMITED TO 1.00% PER CITY.

Persons, resident or non-resident, shall not be permitted to off-set any losses derived from business against any wages or payroll

earnings outside of that business.

WHO MUST FILE A TAX RETURN:

RESIDENTS: All residents of the City, 18 years of age or older, must file a tax return unless they are on retirement income only.

Must contact tax department regarding retirement status.

PARTIAL YEAR RESIDENTS: Required to file a return for the period of time they resided in Rittman.

NON-RESIDENTS: Not required to file a return if ALL TAX is withheld by employer. Contractors who perform work in Rittman and

individuals/companies who have rental property situated within the City MUST file a yearly return. For rentals the tax is computed

on the net income only.

INCOME NOT SUBJECT TO RITTMAN TAX:

Pensions, Social Security, Unemployment and Disability Benefits, Interest, Dividends, Military Pay and wages earned before a

resident turns 18 years of age.

INCOME SUBJECT TO RITTMAN TAX:

All payment of wages, salaries, commissions, lottery and gambling winnings, fringe benefits taxable by the IRS, profit from business

and professions performed in the City, rental income, and gain on sale of business assets.

INTEREST AND PENALTIES ON UNPAID TAXES

(a) Interest on unpaid tax: All taxes imposed and all monies withheld or required to be withheld by employers under the

provisions of Ordinance 4632 and remaining unpaid after they become due shall bear interest at the rate of 1 ½% per

month or fraction thereof.

(b) Penalties on unpaid tax: In addition to interest as provided in Section 191.10 of Ordinance 4632, penalties based on the

unpaid tax are hereby imposed as follows:

(1) For failure to pay taxes due other than taxes withheld: one and one-half percent (1 ½%) per month or fraction thereof.

(2) The minimum penalty for failure to file an annual return by April 15 shall be twenty-five dollars ($25.00) for 1

instance

and fifty dollars ($50.00) for each subsequent instance.

(3) For failure to pay taxes withheld from employees: ten percent (10%) per month or fraction thereof.

FORM 2106 - Must be allocable to income earned within the City of Rittman. Form 2106 expenses allocable to income earned

outside the City of Rittman must be filed with the city where the income was earned in order to obtain a refund of taxes withheld.

LOSS CARRY FORWARD - Not allowed in tax year 2012, however will be allowed in fiscal year ending after January 1, 2013 and any

calendar year thereafter for three (3) taxable years immediately following the year in which loss occurred.

**In the event such Rittman resident fails, neglects, or refuses to file such return or form as prescribed by the City Manager, he or she shall not be entitled to such

credit and shall be considered in violation of the Title for failure to file a return and make payment of taxes due hereunder. VOTED ON AND PASSED – NOVEMBER 8,

1988,

Instructions For Rittman City Income Tax Form - 2012 Page 2

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