You are hereIncome Tax

Income Tax


Income Tax Clerk

Lisa Spohn

Phone: (740) 342-4660

Fax: (740) 342-0405

Office Hours: Monday-Friday  9AM to 4PM

 

TAXPAYERS’ RIGHTS AND RESPONSIBILITIES

New Lexington Codified Ordinance Section 182

“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.

 

Tax Rate: 1%
Credit for tax paid to other municipalities: no credit permitted
Courtesy withholding rate: 1%
Mandatory filing requirement: Yes

EMPLOYERS: PLEASE BE ADVISED THAT WITHHOLDING OR COURTESY WITHHOLDING ACCOUNTS MUST BE ESTABLISHED PRIOR TO FILING ANY RETURNS WITH OUR OFFICE AND YOUR LOCAL ID NUMBER MUST BE INCLUDED ON ALL RETURNS AND CORRESPONDENCE. RETURNS WITH A LOCAL ID NUMBER OF "APPLIED FOR" WILL NOT BE ACCEPTED BY OUR OFFICE.

 

 

INTEREST

By October 31 of each year, the interest rate that will apply to overdue municipal income taxes during the next calendar year will be posted herein, as required by Ohio Revised Code Section 718.27(F).  

The interest rate is calculated by adding five percentage points to the federal short-term rate (rounded to the nearest whole number percent) that was in effect during July of the current year, in accordance with Ohio Revised Code Section 718.27(A)(5).

Based on these requirements, the applicable interest rate is as follows:

Calendar Year Annual Rate Monthly Rate
2017 6% 0.5%
2016 5% 0.42%
2015 & Prior 6% 0.5%

 

PENALTIES

 

2016 Individual and Business

  • $25.00 per month not to exceed $150.00 per each failure to timely file. 
  • 15% penalty for late payments.

2016 Withholding

  • $25.00 per month not to exceed $150.00 per each failure to timely file. 
  • 50% penalty for amounts not timely paid.  This is a one-time charge per occurrence. 

2015 and Prior Penalties

  • A penalty of one-half percent (1.5%) per month or fraction of a month, whichever is greater, is assessed for failure to pay taxes due.
  • A penalty of five percent (5%) per month or fraction of a month, whichever is greater, is assessed for failure to remit taxes withheld from employees (withholding tax).
  • In the case of taxpayers who fail to file tax returns when due as required by New Lexington Codified Ordinance Chapter 181, the following late filing charge will apply:
Late Charge When Complete Tax Return is Filed
$   25.00 Not more than thirty days late
$   50.00 More than thirty, but not more than ninety days late
$ 100.00 More than ninety days late

2005 through 2015 Withholding Penalty

  • For failure to provide Forms 1099 as required in Section 181.06(c)(2), there shall be assessed a late filing charge of ten dollars ($10.00) effective on the first day of the month following the due date and increased by ten dollars ($10.00) on the first day of each month thereafter that the violation continues to a maximum of fifty dollars ($50.00).

 

EXCEPTIONS

Interest and penalties will not be imposed on an additional tax assessment made by the Income Tax Department if the return and the tax were paid timely, filed in good faith, and with absence of fraud.

In addition, penalty and interest will not be imposed on an additional tax assessment resulting from a federal audit if the amended return is filed and the additional tax is paid within three months after the federal audit.

 

NEW ACCOUNT REGISTRATION
New Individual Account 49.62 KB
New Withholding or Business Account 32.61 KB

FORMS FOR INDIVIDUALS AND LANDLORDS
2015 New Lexington Request for Extension to File Return 97.84 KB
2015 New Lexington Income Tax Return and Instructions 47.12 KB
2014 New Lexington Request for Extension to File Return 77.87 KB
2014 New Lexington Income Tax Return and Instructions 107.28 KB
2013 New Lexington Income Tax Return and Instructions 157.48 KB
2012 New Lexington Income Tax Return and Instructions 58.32 KB
2011 New Lexington Income Tax Return and Instructions
53.57 KB
2010 New Lexington Income Tax Return and Instructions 50.3 KB
2009 New Lexington Income Tax Return and Instructions 77.14 KB
2008 New Lexington Income Tax Return and Instructions 76.79 KB
2007 New Lexington Income Tax Return and Instructions 76.82 KB
2006 New Lexington Income Tax Return and Instructions 49.54 KB
2005 New Lexington Income Tax Return and Instructions 36.61 KB
Declaration of Estimated Tax Payment Coupon Form Q-1 17.16 KB
Rental Attachment for New Lexington Income Tax Return 46.22 KB
Request a Transcript from the Internal Revenue Service 99.55 KB

FORMS FOR EMPLOYERS
Employer's Return of Tax Withheld - FORM W-1 (TO REMIT PAYMENTS) 18.96 KB
Employer's Reconciliation of Tax Withheld - FORM W-3 - (DO NOT USE TO REMIT PAYMENTS) 18.69 KB

FORMS FOR BUSINESSES
Business New Lexington Income Tax Return Form 32.31 KB
Business New Lexington Income Tax Return Schedules 22.33 KB
Declaration of Estimated Tax Payment Coupon Form Q-1 17.16 KB

INCOME TAX ORDINANCE
New Lexington Codified Tax Ordinance 182 (For tax years 2016 and forward) 4.43 MB
New Lexington Codified Tax Ordinance 181 (For tax years 2015 and prior) 913.74 KB
New Lexington Ordinance 2013-12 (Change in Credit Paid to Other Municipalities) 259.88 KB