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Income Tax

IMG_1652-e1569417811155-400x533
300 N. Defiance St.
P.O. Box 406
Archbold, Ohio 43502
phone (419) 445-9501
fax (419) 445-0908

Monday – Friday
8:30 a.m. to 4:30 p.m.

Marcia Franks, Tax Commissioner
mfranks@archbold.com
Pat Miller, Tax Assistant
pmiller@archbold.com

Tax Rate: 1.5%  Effective 1/1/2000

The Village of Archbold levies a 1.5% tax on all salaries, wages, commissions, and other compensation earned by residents, as well as income of non-residents for work done or services performed inside the Village. A full credit of 1.5% is given to residents for tax paid to other municipalities.

This tax is also levied on the net profits of all businesses operating in Archbold from sales made, work done, or services performed in the Village of Archbold. Every employer has the duty of collecting and withholding Archbold income tax on employees’ wages and is liable for the filing of returns and payment of such tax to the Village of Archbold Tax Department either monthly or quarterly as specified by Ordinance.

Chapter 33 of the Village of Archbold Income Tax Code levies this tax to provide funds for the purposes of design and installation of storm sewers; the acquisition of right-of-way for storm sewers and streets; debt retirement; parks and recreational programs; acquiring, constructing, and improving village streets, sidewalks, sewers and other capital improvements for the Village.

IMPORTANT NOTICE TO ALL ARCHBOLD RESIDENTS!!

EFFECTIVE WITH TAX YEAR 2019, ARCHBOLD HAS MANDATORY TAX FILING FOR ALL RESIDENTS WITHIN THE CORPORATION LIMITS, AGES 18 YRS & OLDER, EVEN IF NO TAX IS DUE.

Due to this change requiring ALL RESIDENTS to file and with most taxpayers using their CPA’s forms, blank tax returns will no longer be mailed to current tax account holders.

Archbold Tax Forms are available at:
Archbold Municipal Building,Tax Dept.
Archbold Public Library

Download from Forms area on this web page

COPIES OF ALL W-2’S, 1099’S, FEDERAL 1040 PG 1-2 AND ANY SCHEDULES, MUST BE ATTACHED WHEN FILING YOUR VILLAGE OF ARCHBOLD TAX RETURN.

***Village of Archbold tax returns CANNOT be filed electronically ***

The Archbold return is a separate filing from your federal & state returns and cannot be done online. It must be mailed or dropped off to our office at 300 N Defiance St. by April 15th.

Penalties for late filing/payment are $25 per month up to $150, 15% of tax due, plus interest.

RETIREES can be exempt from filing a return, see ‘Exemption From Mandatory Filing’ below.


Forms
Individual Registration/Exemption Form
Individual/Joint Tax Return (tax year 2016 & after)
Individual/Joint Tax Return (tax year 2015 & prior)
Business Questionnaire Form
Business Tax Return
W-1 Form (withholding)
Reconciliation Form
Landlord Occupancy Report (effective in 2019)


FOR TAX YEAR AFTER 2015

EXEMPTION FROM MANDATORY FILING
Effective with tax year 2019, all Archbold residents over 18 years of age, are required to file a tax return. An exemption from filing may be approved by the Income Tax Commissioner for residents whose sole income is derived from pension, social security benefits, disability benefits, or interest and dividends. This written exemption is done on the Individual Registration/Exemption Form, found in the Forms area above or at the Income Tax Office.  Once it is on file with the Archbold Income Tax Office, it does not need completed again. The exemption shall be in effect until such time as the resident taxpayer receives municipal taxable income to Archbold.
ESTIMATED TAX PAYMENTS & DUE DATES

Effective with tax year 2016 and beyond:

Estimated Tax Payments are required by Individuals and Businesses if you will owe over $200 in a year.  If you are not fully withheld by your employer, and liability will be over this threshold, you must make estimated payments according to ORC Chapter 718, HB 5, Municipal Income Tax Uniformity. Quarterly payments are due as follows:

Individual Taxpayers- April 15th, June 15th, Sept. 15th, Jan.15th

Business Taxpayers- April 15th, June 15th, Sept. 15th, Dec. 15th

Failure to have at least 90% of your Archbold tax liability paid via withholding credits and/or estimated payments will result in a penalty of 15% of the amount not timely paid.  This penalty applies to each quarter that was not timely paid.  You may also avoid this penalty by having 100% of your previous year’s tax liability paid via withholding credits and/or estimated payments by the April 15th due date or federal revised due date.

EXTENSIONS

We accept the federal extension, Form 4868 for individuals or Form 7004 for businesses. This extension extends the municipal due date to the extended federal return due date. You may e-mail, fax, or mail the extension request to our office.

If the extension is not sent to the Archbold Tax Dept by April 15th, a copy of your federal extension must be attached to your filed return to avoid late filing penalties. (See Tax Return-Interest & Penalties)

TAX RETURN DUE DATES
  • Calendar Year End Due Date – April 15th
  • Fiscal Year End Due Date – 15th day of fourth month following fiscal year end
TAX RETURN – INTEREST & PENALTIES
  • Interest – Based on the Federal Reserve rate and may change annually in accordance with Ohio Revised Code 718: 
    • 2021 -- 5% per annum (.42% per month)
    • 2020 – 7% per annum  (.58% per month)
    • 2019 – 7%  per annum (.58% per month)
    • 2018 – 6%  per annum (.50% per month)
    • 2017 – 6%  per annum (.50% per month)
    • 2016 – 5%  per annum (.42% per month)
  • Late Payment Penalty – 15% of the amount past due
  • Late Filing Penalty – $25.00 per month or fraction thereof with a maximum of $150.00
WITHHOLDING TAX & DUE DATES

Filing of returns and payments are due as follows:

  • Quarterly Due Dates: April 30, July 31, October 31 and January 31
  • Monthly Due Dates: by the 15th of the following month

Threshold requiring monthly remittance:

Prior year annual total withholding for the municipality exceeded $2,399.00
Any month of prior quarter withholding for the municipality exceeded $200.00

We encourage any business to submit withholding thru Ohio Business Gateway for less paperwork and ease of processing!

WITHHOLDING – INTEREST & PENALTIES
  • Interest – Based on the Federal Reserve rate and may change annually in accordance with Ohio Revised Code 718:
    • 2021 --5 % per annum (.42% per month)
    • 2020 – 7% per annum  (.58% per month)
    • 2019 – 7%  per annum (.58% per month)
    • 2018 – 6%  per annum (.50% per month)
    • 2017 – 6%  per annum (.50% per month)
    • 2016 – 5%  per annum (.42% per month)
  • Late Payment Penalty – Not to exceed 50% of the amount past due
  • Late Filing Penalty – $25.00 per month or fraction thereof with a maximum of $150.00
RECONCILIATION/W-2 FORMS DUE DATE - LAST DAY OF FEBRUARY
CHAPTER 33 OF VILLAGE CODE OF ORDINANCES - INCOME TAX

ORDINANCE NO. 2019-49 IMPLEMENTING MANDATORY FILING & LANDLORD REPORTING

State Mandated Changes to Ohio Municipal Taxes Effective in 2016 & 2018

The 132nd Ohio General Assembly amended Municipal Income Tax Codes in House Bill 49 effective January 1, 2018. CHAPTER 33 INCOME TAX CODE click here.

The 130th Ohio General Assembly passed Substitute House Bill 5 which changed the laws governing municipal income taxes. The changes are effective for tax year 2016. CHAPTER 33 INCOME TAX CODE click here.

FOR TAX YEAR 2015 AND PRIOR:

CHAPTER 33 OF VILLAGE CODE OF ORDINANCES - INCOME TAX
To view the Codified Tax Ordinance, click here .
WITHHOLDING TAX (W-1 FORMS) DUE DATES
  • January, February and March:  April 30
  • April, May and June:  July 31
  • July, August and September:  October 31
  • October, November and December:  January 31
RECONCILIATION/W-2 FORMS DUE DATE - FEBRUARY 28
TAX RETURN DUE DATES
  • Calendar Year End Due Date – April 30
  • Fiscal Year End Due Date – 4 months following fiscal year end