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.
CIRCLEVILLE:
ELYRIA:
•
•
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
$100.00.
$100.00.
•
A net operating loss may not be carried
forward (Section J)
FAIRPORT HARBOR:
•
•
Rent is taxable – no minimum
Quarterly payments of estimated tax must
•
be made regardless of the anticipated
Lottery/Gambling income is taxable – no
amount owed.
minimum (losses are not deductible).
•
Rent is taxable provided their total gross
rental is in excess of $125 per month.
CLAYTON:
•
•
Lottery/Gambling income is taxable – no
Quarterly payments of estimated tax must
minimum
be made regardless of the anticipated
amount owed.
FAIRVIEW PARK:
•
CORWIN:
Lottery/Gambling income is taxable provided
•
their total gross winnings is in excess of
Quarterly payments of estimated tax must
$1000.
be made regardless of the anticipated
amount owed.
•
FORT JENNINGS:
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
Rent is taxable – no minimum
$100.00.
•
Lottery/Gambling income is taxable – no
minimum
FREMONT:
•
Quarterly payments of estimated tax must
EAST CLEVELAND:
be made if the anticipated amount is over
•
Lottery/Gambling income is taxable – no
$100.00.
minimum
•
A net operating loss may not be carried
forward (Section J)
EAST PALESTINE:
•
Rent is taxable – no minimum
•
Quarterly payments of estimated tax must
•
Individuals under 18 years of age are not
be made regardless of the anticipated
exempt from paying municipal income tax.
amount owed.
•
•
2106 expenses are limited to the amount
A net operating loss may not be carried
deductible for federal tax purposes and 3903
forward (Section J)
expenses are not allowed.
•
Rent is taxable provided their total gross
•
Lottery/Gambling income is taxable – no
rental is in excess of $300 per month.
minimum for residents and non-residents.
•
Lottery/Gambling income is taxable – no
minimum
REV 6-28-2007
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