Marietta Municpal Income Tax

Office Hours: Monday through Thursday 8:00 a.m. to 5:00 p.m and Friday 8:00 a.m. to 4:30 p.m.

City Treasurer

Cathy Harper
301 Putnam Street
Suite 1100
Marietta, OH 45750
(740) 373-5566 Phone
(740) 376-2049 Fax
CathyHarper@mariettaoh.net

Deputy Tax Administrator

Bonnie Duff
301 Putnam Street
Suite 1100
Marietta, OH 45750
(740) 373-4032 Phone
(740) 376-2049 Fax
BonnieDuff@mariettaoh.net

INCOME TAX INFORMATION
TAX RATE: 1.7%

WHO MUST FILE
  • An individual 18 years or older, living and/or working in the City of Marietta, Ohio
  • A Marietta resident working inside the City is not required to file with the Income Tax Department if your employer is withholding your tax and files with the IncomeTax Department.
  • A Marietta resident working outside the City of Marietta, and whose employer is not withholding, must file an annual income tax return on all income received.
  • These individuals are required to file a quarterly Declaration of Estimated Tax with a payment of at least one-fourth of the estimated tax.
  • An individual who lives outside the City but works in the City and receives compensation for work performed in the City is not required to file with the Income Tax Department if your employer withholds Marietta City Income Tax.
  • If your employer does not withhold your tax you must file and pay the tax on any income earned in the City of Marietta. Work in the City consists of any business activity performed as an employee self-employed contractor or subcontractor, and/or owner of rental property.
  • Businesses in the City of Marietta must withhold employees income tax and file and pay the tax quarterly.
  • Businesses located in the City must file on the net profit of that business.
WHEN TO FILE
  • Each Taxpayer shall make and file a return with the Income Tax Department on or before April 15 of each year, whether or not a tax is due.
  • Each Taxpayer within or doing business within the City who employs one or more employees shall withhold Municipal Income Tax and file and pay employees withholding either monthly or quarterly.
  • Every taxpayer who anticipates earnings during the taxable year which is not subject to withholding by ones employer shall file a declaration and pay estimated tax due quarterly with the Income Tax Department.
INCOME WHICH IS TAXABLE

Gross wages, commissions, income from prizes, awards, gaming, wagering, lotteries or schemes of chance, net profits of a business, 401K plans, deferred compensation, bonuses, vacation pay, rental income, income from sales made, work done, services performed in the City of Marietta, Ohio.

INCOME WHICH IS NOT TAXABLE
  • Individuals under eighteen years of age.
  • Military pay, income of any religious, fraternal, charitable, scientific, literary or educational institutions required to be exempted under Ohio Revised Code 718.01.
  • Non-resident paid for services performed in the City for twelve or fewer days in the calendar year and the individual is not a professional entertainer, professional athlete, the promoter of a professional entertainer or sports event, or an employer of such a promoter.
  • Interest income, dividend income, social security income, unemployment compensation, workers compensation, welfare payments, disability payments, capital gains, insurance proceeds, pensions, profit-sharing, alimony and child support (received), housing for clergy.

INTEREST AND PENALTIES
  • Any Municipal Income Tax, including moneys withheld by employers, remaining unpaid after the same has become due shall bear interest at the rate of one percent (1%) per month.
  • A ten percent (10%) penalty for nonpayment of taxes is imposed. Employees required to withhold taxes from employees a penalty of fifteen percent (15%) is imposed.
BOARD OF REVIEW
  • Any person dissatisfied with any final ruling or decision of the Tax Administrator who has filed with the City the required returns or other documents pertaining to the Municipal income tax obligation at issue in the decision, may appeal the decision to the Board of Review within thirty days from the announcement of such final ruling or decision in writing stating why the decision should be deemed incorrect or unlawful. The Board shall schedule a hearing within forty-five days after receiving the request unless the Taxpayer waives the hearing. The Board may affirm, reverse or modify any such ruling or decision, or any part thereof and shall issue a decision within ninety days after the final hearing or the appeal and shall send notice of its decision by ordinary mail to the petitioner within fifteen days.
  • Any person dissatisfied with any final ruling or decision of the Board may appeal to a court of competent jurisdiction within thirty days from the announcement of such ruling or decision.
CONFIDENTIALITY

All information requested by the Municipal Income Tax Department shall be held strictly confidential