Income Tax

The City of Port Clinton

Municipal Income Tax Department

The City of Port Clinton Municipal Income Office, as governed by the Ohio Revised Code and the City of Port Clinton Charter and Ordinances is responsible for the collection, audit and enforcement of municipal income taxes. All residents, individuals, any person(s) or entities/business that leases/rents residential and/or commercial property and any person(s)/entity conducting business within the city limits is required to file an annual income tax return whether or not there is taxable earnings. Registration for an income tax account is also required and any person(s)/entity renting/leasing commercial/residential property is required to register and to file additional reporting throughout the year The Income Tax Rate is 1.50%

The credit for other municipality withholding is .50%.
The 2023 Tax Return is due on or by April 15, 2024. If an extension was granted, the return is due October 15, 2024.
If filing an extension, the extension must be filed by April 15, 2024.
If any taxes are due, they are required to be paid by the April due date. An extension is not an extension of payment.
First Quarter Estimates for the next tax year are always due on the April due date. by April. Please review our Frequently Asked Questions for more information on Estimated Taxes.

Employers withholding Municipal Income Taxes for the City of Port Clinton: Please complete a Business Registration and refer to the Withholding Instructions under “Forms” regarding filing and payment requirements.

The following documents are required to file your return. If the return is received without the required documentation, the return will not be accepted.

Completed, Signed and Dated City of Port Clinton Income Tax Return. A valid phone number and email is required on the city return.
All W2s, W2Gs, 1099s, K-1s, etc.
Copy of the Federal Income Tax Return along with all schedules, statements, explanations, attachments, K-1s & 1099s issued.
Payment of Taxes and Estimated Taxes for the next year, if due
Payment of any Late Filing Penalties, Late Pay Penalties, Penalties for failing to make Estimated Tax Payments and Interest.

Please submit your tax package in paper format, as we currently do not accept electronic or email filings. Check our social media and city website for updates on new software.

You can drop off your return or mail it with a USPS postmark to:

City of Port Clinton, Income Tax
1868 E. Perry Street
Port Clinton, OH 43452

Alternatively, you can fax it to 419-732-6558. Please include a cover page with your contact information and the number of pages.

Our office is open from 8 a.m. to 4 p.m., with tax return processing from 8:30 a.m. to 3:30 p.m. During tax season, extended hours will be announced. From April 1 to April 30, appointments are recommended. For assistance with your return, please call 419-734-5522, Option #4. Bring all necessary documents and payments to your appointment.

Michelle Bryant

Tax Commissioner

419-734-5522 ext. 235

pcincometax@portclinton-oh.gov

Jennifer Tack

Administrative Clerk

419-734-5522 ext. 234

pctaxadmin@portclinton-oh.gov

Monday – Friday8am – 4pm

Department of Taxation

1868 E. Perry Street
Port Clinton, OH 43452
(419) 734-5522
(419) 732-6558

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

Declaration of Estimates & Quarterly Estimated Tax Payments

Any taxpayers with a tax liability of $200, and/or employer does not withhold for Port Clinton; and/or is self employer is required by law to set up and pay Quarterly Estimated Tax Payments. The department issues a letter at & quarterly vouchers, however it is the taxpayer’s responsibility to know if they are required to make the estimated tax payments and pay the estimates whether they received the letter or the voucher. Failing to make the required tax payments will result in penalties.

One-Quarter (1/4) of the declared estimated taxes is due in April, June, September and January. First Quarter is always due with the April filing. When filing an extended return, three quarters are due.

Interest Rates / Penalties

Interest Rates / Penalties

Interest:

Interest shall be imposed on all unpaid tax, unpaid estimated income tax that are paid on time and do not meet safe harbor and unpaid employer withholding tax. The interest rate to be applied each calendar year is the federal short-term rate, rounded to the nearest whole number percent, plus 5%. The rate shall apply for the next calendar year following July of the year in which the federal short-term rate is determined under Section 1274 of the Internal Revenue Code.

Calendar Year 2025 Annual Interest Rate: 10% (0.83% per month)

Calendar Year 2024 Annual Interest Rate: 10% (0.83% per month)

Calendar Year 2023 Annual Interest Rate: 7% (0.58% per month)

Calendar Year 2022 Annual Interest Rate 5% (0.42% per month)

Calendar Year 2021 Annual Interest Rate 5% (0.42 per month)

Calendar Year 2020 Annual Interest Rate 7% (0.59% per month)

Calendar Year 2019 Annual Interest Rate 6% (0.50% per month)

Calendar Year 2018 Annual Interest Rate 6% (0.50% per month)

Calendar Year 2017 Annual Interest Rate 5% (0.42% per month)

Penalty – Late Pay Penalty

Payment of Taxes is due on or by the April Due Date even if an extension was filed.

A late pay penalty may be imposed on unpaid income taxes not paid on or by the April due date equal to 15% of the amount not timely paid.

A late pay penalty may be imposed on not making the required estimated tax payments when not paid by the quarterly due dates and not falling under Safe Harbor. The penalty is 15%.

A penalty may be imposed on all unpaid employer withholding tax equal to 50% of the amount not timely paid.

Penalty – Late Filing

A late filing penalty may be imposed on a return not filed by the appropriate due date for the return year.

Tax Years 2022 and prior years: A rate of $25.00 per month (or fraction of a month) that a return other than an estimate income tax return remains unfiled. This late filing penalty applies regardless of the liability on the return. The late filing penalty shall not exceed $150.00 for each failure to timely file.

Tax Years 2023 and future year returns: $25.00

Tax Forms

Forms should be downloaded and saved before using.

City of Port Clinton Ordinances

Chapter 183, 1/1/2016

Chapter 179

State Law

ORC 718 (New) – (Operative as of 01/01/2016)

ORC 718_pre 2016 – (Operative until 01/01/2016)

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

Michelle Bryant

Tax Commissioner

Jennifer Tack

Administrative Clerk

Department of Taxation

Interest Rates / Penalties

Tax Forms

Forms should be downloaded and saved before using.

Individual

Business

Landlord

Other

Frequently Asked Questions

City of Port Clinton Ordinances

State Law