The State legislation known as "House Bill 5" (HB5) made substantial changes to the Ohio Revised Code 718, which governs municipal income tax laws. To be in compliance with the revised State Law, in November 2015 the City Approved Tax Ordinance Chapter 192 for tax years beginning in 2016. The previous Tax Ordinance Chapter 191 remains in effect for tax years 2015 and prior.
Paper tax returns must have all documentation attached including W-2s, front page of the Federal Form 1040, all supporting documents (Schedule C, E, K1). Paper tax returns that are received without all documentation will be considered incomplete and if the information is not received by the due date, penalties will be applied. The penalty is $25 for each month it is considered late (up to $150).