Marietta Municipal Income Tax

Office Hours: Monday through Friday 8:00 a.m. to 4:00 p.m. Questions? Please call 740-373-4032.

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INCOME TAX INFORMATION
TAX RATE: 1.7%  -   2018 and prior
TAX RATE: 1.85%  -  2019 forward

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, unless you have other taxable income.
• A Marietta resident working outside the city and whose employer is not withholding, must file an annual income tax return on all income received, and  are required to file a Declaration of Estimated Tax with a payment of at least 22.5 % of the tax quarterly.
• An individual who lives outside the City but works in the City is not required to file with the Income Tax Department if your employer withholds.
• 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 owner of any rental property.
• All employers in the City of Marietta must withhold on their employee’s wages and file and pay the tax monthly or quarterly per our Ordinance.
• All Businesses located within or doing business within our City are required to file an annual net profit return.

WHEN TO FILE

• The Filing date is April 15th for all taxpayers except fiscal year accounts or taxpayers on federal extension. If you filed for a federal extension, please submit a copy to our office on or before the April 15th deadline.
• Withholding Due Dates: Monthly’s are due the 15th of the following month.  Quarterly’s are due the last day of the month following the quarter end.

INCOME WHICH IS TAXABLE

Qualifying 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 twenty 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

Individual and Business 

• $25.00 per month not to exceed $150.00 per each failure to timely file.
  15% penalty for a not timely filed payment.

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.

Interest Rate  (see Annual Interest Rate)

BOARD OF REVIEW

• Any person dissatisfied with any final ruling or decision of the Tax Administrator may appeal the decision to the Board per Ordinance 183.21.
• Any person dissatisfied with any final ruling or decision of the Board may appeal to a court of competent jurisdiction.

CONFIDENTIALITY

All information received by the Municipal Income Tax Department is strictly confidential.