Special Notes – Form 37
The following is a list of municipalities that have special instructions or requirements for filing
returns, reporting income and /or making estimated payments. If your municipality is not listed
the following instructions or requirements would apply:
• Quarterly payments of estimated tax must be made if the anticipated amount is at least
$10.00
• A net operating loss may be carried forward (Section J) for 5 yrs
• Rent is taxable provided their total gross rental is in excess of $250
• Individuals under 18 years of age are exempt from paying municipal income tax
• Business Expenses and/or Moving Expenses are allowed
• Lottery/Gambling winnings are not taxable.
POWELL:
RICHMOND HEIGHTS:
•
•
Quarterly payments of estimated tax must
Quarterly payments of estimated tax must
be made if the anticipated amount is over
be made if the anticipated amount is over
$50.00.
$100.00.
•
•
A net operating loss may not be carried
Lottery/Gambling income is taxable – no
forward (Section J). A net loss may be used
minimum.
to offset taxable income in Powell only if the
business is conducted in Powell or in a non-
RICHWOOD:
•
taxing municipality.
Quarterly payments of estimated tax must
•
Rent is taxable – no minimum.
be made regardless of the anticipated
amount owed.
•
POWHATAN POINT:
A net operating loss may not be carried
•
Quarterly payments of estimated tax are not
forward (Section J).
required.
•
Rent is taxable – no minimum.
RIDGEWAY:
•
•
Individuals under 18 years of age are not
Quarterly payments of estimated tax must
exempt from paying municipal income tax.
be made regardless of the anticipated
amount owed.
REMINDERVILLE:
•
RIVERSIDE:
Lottery/Gambling income is taxable – no
•
Quarterly payments of estimated tax must
minimum.
be made regardless of the anticipated
amount owed.
REYNOLDSBURG:
•
•
A net operating loss may be carried forward
Quarterly payments of estimated tax must
(Section J) for 3 yrs
be made if the anticipated amount is over
•
$100.00.
Rent is taxable – no minimum.
•
•
A net operating loss may not be carried
Individuals under 18 years of age are not
forward (Section J).
exempt from paying municipal income tax.
•
•
Rent is taxable – no minimum.
Lottery/Gambling income is taxable – no
•
minimum for residents and non-residents.
Income
of
the
mentally
retarded
or
developmentally disabled while working in a
government funded workshop for less than
SABINA:
•
minimum wage is not taxable. An exemption
Quarterly payments of estimated tax must
certificate must be filed.
be made regardless of the anticipated
•
3903 Moving expenses are not allowed.
amount owed.
•
Lottery/Gambling income is taxable – no
minimum
REV 6-28-2007
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