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The Village of Evendale earnings tax applies to all who live, work, operate a business, conduct business and/or provide services within the Village. The earnings tax rate in effect for tax year 2004 was .9%. The tax rate in effect beginning January 1, 2005 is 1.2%.
FILING REQUIREMENTS - All Village of Evendale residents are subject to this tax and are required to register with the Tax Department and to file an annual Evendale Income Tax Return. All nonresidents with income taxable to the Village of Evendale that was not fully withheld by an employer are required to file an Evendale Income Tax Return. All business entities located in the Village of Evendale, or business entities doing business within the Village of Evendale, must register with the Tax Department and file an annual Evendale Business Income Tax Return.
TAXABLE INCOME means qualifying wages, including bonuses, deferred comp., stock options, commissions and any other remuneration that is paid to or constructively received by the recipient. Taxable income also includes gambling winnings, rents from properties, and adjusted federal taxable income from the operation of any business or profession. A credit, equal to the Evendale tax rate, is available to residents of the Village of Evendale on earnings for which tax was withheld or paid to another municipality. Social Security, pensions, interest, dividends and capital gains are not taxable.
FIILNG DUE DATES - The filing due date for individuals and businesses is on or before April 15th or on or before the 15th day of the fourth month following the end of the fiscal year.
EXTENSIONS for additional time to file may be granted if a written request is submitted to the Evendale Tax Department by the due date of the original return, April 15th. A copy of the Federal Extension request is acceptable if submitted to the Evendale Tax Department by April 15th. The extension of time to file the Evendale Income Tax Return, if granted, does not extend the last date for payment of the tax. Penalty and interest are assessed for late filing and late payment.
DECLARATION OF ESTIMATED TAX must be filed by every taxpayer who anticipates taxable income, if such income is not withheld by an employer. The declaration and first quarterly estimated tax payment are due by April 15th. For Businesses, the 2nd, 3rd, and 4th quarterly estimated tax payments are due by June 15th, September 15th, and December 15th, respectively. For Individuals, the 2nd, 3rd and 4th quarterly estimated tax payments are due by July 31st, October 31st, and January 31st, respectively. At least 90% of the tax liability must be paid on or before the 4th quarterly due date in order to avoid interest and penalty for underpayment of estimated tax.
TAX FORMS, Tax Ordinance and Rules and Regulations are available on this website, or by calling the Tax Department at (513) 563-2671.
HELP is available. Please contact the Tax Department if you have questions or require an appointment for assistance completing your Evendale Income Tax Return.
Please Note: PROPERTY TAX administration and collection is the responsibility of Hamilton County. The Village of Evendale does not receive property tax dollars from village residents or businesses. For more information on property tax you may call the Hamilton County Auditor’s office at (513) 946-4000 or visit the web site at www.hamiltoncountyauditor.org.
ADDITIONAL TAXPAYER INFORMATION NOTICES:
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