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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.
Credit for tax paid to other municipalities: no credit permitted
Courtesy withholding rate: 1%
Mandatory filing requirement: Yes
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 |
| 2020 | 7.0% | 0.58% |
| 2019 | 7.0% | 0.58% |
| 2018 | 6.0% | 0.50% |
| 2017 | 6.0% | 0.50% |
| 2016 | 5.0% | 0.42% |
| 2015 & Prior | 6.0% | 0.50% |
PENALTIES
2016 Individual and Business
- $25.00 per month (or fraction thereof) not to exceed $150.00 for each failure to timely file.
- 15% penalty for late payments. This is a one-time charge per occurrence.
2016 Withholding
- $25.00 per month (or fraction thereof) not to exceed $150.00 for 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.
