Income Tax

The City of Port Clinton

Municipal Income Tax Department

The City of Port Clinton Municipal Income Office, governed by the Ohio Revised Code and City of Port Clinton Charter and Ordinances, oversees the collection, auditing, and enforcement of municipal income taxes. All residents, businesses, and individuals/entities leasing or renting property or conducting any type of business within city limits must file an annual income tax return, regardless of taxable earnings. Registration for an income tax account is mandatory, and landlords must register and file additional reports throughout the year.

• The Income Tax Rate is 1.50%
• The credit for other municipality withholding is .50%.
• The 2024 Tax Return is due on or by April 15, 2025. If an extension was granted, the return is due October 15, 2025.
• If filing an extension, the extension must be filed by April 15, 2025.
• Taxes and 2025 Estimates are due at time of filing/April due date. Any payments made after April 15, 2025, will be subject to late pay penalties and interest. If an extension was filed, the payment of the taxes is still required by the April due date.
• Any taxpayer not making their required 2024 Estimated Tax Payments are subject to penalties.

To File the City Income Tax Return – Submit your return with all required documents via US Mail, In-Person, Drop-Off, or Fax. Returns are not accepted by email, and no tax software can be filed on your behalf. Incomplete submissions will be returned by US Mail. If the completed return is not resubmitted by the due date, penalties will apply.

 City Income Tax Form

• 1. Completed, Signed and Dated. A phone number/email is required for us to contact you with any questions.
     1. To request the return to be completed for you, check the designated box and provide your name, current address, phone number, email, and move-in/move-out details. Ensure the return is signed and dated.
     2. We retain the right to return a city income tax return if the basic information on the form is not completed in full.

• Taxes and Estimated Taxes are still due for city prepared returns, if required.

• Copy of Federal Return and ALL Schedules (1, C, F, E) and any other statements, worksheets, explanations indicated on your Federal Return. If you sold investment property, the Form 4797/8949 and/or Schedule D is required.
• Copy of ALL W2s & any W2Gs, 1099s and K-1s.
• Payment of any taxes due and penalty and interest for not making the required 2024 Estimated Tax Payments as required by municipal income tax law.
• Payment of any 2025 estimated taxes, as required by municipal income tax law.

City Tax Return Filing Options:
Returns are accepted only by Mail, Fax, or Drop-Off (in person or Drop Box). TurboTax, paid preparers (e.g., H&R Block, Liberty Tax, Jackson Hewitt), and free software do not file city returns. Returns are not accepted by email and may be rejected without notification.

To Mail or Drop Off: If using US Mail: Ensure that you have a USPS Postmark on your envelope

Mail to:  City of Port Clinton, Income Tax, 1868 E. Perry St.,  Port Clinton, OH 43452

To Fax:  Fax to 419-732-6558   A cover letter with all contact information and number of pages is required.  We reserve the right to reject all faxed returns without the cover letter.

Office Hours: 8 AM–4 PM
Tax Return Processing: 8:30 AM–3:30 PM

Extended hours will be announced on social media and the City Water Bill. Appointments are encouraged for return assistance; bring all documents and payment at the appointment. Call 419-734-5522 (Option 4) to schedule. No appointments after April 9, 2025.

PAY ONLINE:  Income Taxes, Estimated Tax Payments & Payment Plans can be paid online.     https://magic.collectorsolutions.com/magic-ui/en-US/OneTimePayment/city-of-port-clinton—tax

Processing Fees:  Credit Card 2.35%; e-Check $1.00

Employer Withholding:  Please complete a Business Registration and refer to the Withholding Instructions under “Forms” regarding filing and payment requirements.

Declaration of Taxes and the Quarterly Payments:

Per ORC 718/City Ordinance 183, estimated taxes are required for those with tax liabilities over $200, whose employer does not withhold Port Clinton City Taxes, or who are self-employed. If not set up by the preparer, estimated payments will be established and are due quarterly in April, June, September, and January. While the city mails vouchers/notices, taxpayers are responsible for knowing their obligations and making payments. Failure to pay the estimates on time or meet safe harbor requirements will result in penalties

TAXPAYERS’ RIGHTS AND RESPONSIBILITIES
Section 183.03

“TAXPAYERS’ RIGHTS AND RESPONSIBLITIES” means the rights provided to taxpayers in sections 718.11, 718.12, 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011, and 5717.03 of the Ohio Revised Code and any corresponding ordinances of the Municipality, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the Ohio Revised Code and resolutions, ordinances, and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax