1. What rate of income tax does
Marble Cliff have? How does it compare to other communities?
Since 2000, Marble Cliff has had a 2%
Village income tax. Most other municipalities in the area also have a 2%
City income tax, including Columbus, Upper Arlington, and Dublin.
2. How do I know to what community I
should pay taxes?
The general rule is that you pay where
you work. I.e. If you work in Marble Cliff, your employer should be
withholding income tax for Marble Cliff or you should be making
quarterly estimated taxes if you are self-employed. You should have
your employer withhold to Marble Cliff or make quarterly tax payments.
Marble Cliff will give credit for amounts paid to another
municipality.
If you live in
Marble Cliff and work in another jurisdiction with no municipal
income tax or a lesser tax than Marble Cliff, the income tax
rate is based on where you live (Marble Cliff). You pay the lesser
city’s rate and the differential up to 2% comes to Marble Cliff.
Example: If you work in Reynoldsburg (which has a 1.5 % tax) and
live in Marble Cliff (which has a 2.0 % tax), 1.5% goes to
Reynoldsburg and .5% to Marble Cliff.
If you work in Marble Cliff and live in another jurisdiction,
you will need to check with your local government to determine
if they will give you credit for taxes paid to Marble Cliff.
3. Where
may Marble Cliff tax forms be obtained?
Forms are available at Marble Cliff
Village Hall at 1600 Fernwood Avenue. They may also be obtained by
calling the City of Columbus Income Tax Division at 645-7370.
Or forms can be downloaded from the Internet from the Columbus
Income Tax Division website:
www.columbustax.net and
the State of Ohio website:
http://www.state.oh.us/tax/municipality.html
4. What are the responsibilities of
the owner of a local
business?
You should notify Village Hall of your
presence in the Village. Home based businesses must be registered with
the Village. Call Village Hall for details.
Businesses should withhold the appropriate city tax on wages for
your employees as part of the payroll process. These
withholdings are then paid by the employer to the various
cities.
Businesses must file estimated taxes
quarterly.
Both unincorporated
businesses and incorporated businesses pay income tax based on
where they perform their services. Unincorporated businesses,
such as those owned by sole proprietors, are subject to the
where you work/where you live hierarchy discussed above in #2.
Corporations are only subject to municipal taxes based on the
location of their services; they do not have a residential
component.
5. Must estimated taxes be paid to
Marble Cliff?
A declaration of estimated City Tax
(form IT-21) is required for all business entities and individuals
whose tax is not fully withheld. Contact Village Hall or Columbus
Income Tax Division with questions.
The above information is a summary and not intended to be a
substitute for advice from a qualified tax practitioner. Please
contact your accountant or attorney for advice on specific
issues
