The income tax is the largest single source of revenue for the city. This revenue is the foundation for providing essential safety, i.e. police and fire, and sanitation services as well as other valuable village programs, which make Marble Cliff such a special community in which to live and work. Marble Cliff contracts with the City of Columbus for income tax processing services. If you are a new business in the area, Columbus can provide you with a new business owner’s kit.

IT IS IMPORTANT that the fees and taxes that you are paying are credited back to the Village. You should always:

  • List Marble Cliff, Ohio (not Columbus Ohio) as your place of business or residence when registering a motor vehicle (e.g. car, boat, motorcycle).
  • Show Marble Cliff as your place of business or residence when completing payroll tax information

HOME BUSINESSES IN MARBLE CLIFF must complete a Home Business Registration form and file it with the Fiscal Officer.  Click here to download the Home Business Registration Form.

Frequently Asked Questions about the Marble Cliff Income Tax

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

 


 
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