The Golf Manor Tax Department is headed by Jamie Smith (Tax Commissioner). The Village of Golf Manor income tax is levied at the rate of 1.7% on all gross salaries, wages, tips or other compensation earned for work done or services performed within the Village. This same tax is assessed on the net profits of businesses operating within the Village.

All residents and prospective taxpayers are required to file a tax return even if no tax money is due. New residents and businesses are asked to register with the tax office upon moving into the Village. Owners of rental property within the Village of Golf Manor are required to file an income tax return and tenant information form on said property. IF YOU ARE ALREADY ON RECORD WITH THE G.M. TAX DEPARTMENT AS RETIRED YOU DO NOT HAVE TO FILE A RETURN.

TAX RETURN AND PAYMENT SCHEDULE

IT'S TAX TIME 2010!!

NOTE: Due to Friday being a Fed holiday the Tax department will extend the deadline to file to 9am Monday April 18th (must be in the Tax office by then through mail slot in door).

Golf Manor residents and businesses should keep in mind that 2010 tax returns and declarations of estimated income tax for the first quarter of the year 2011are due in the tax office before 9am April 18, 2011 . We no longer mail tax forms to residents so to get tax forms you need to download and print them here or stop by and pick them up at the village tax office on Wiehe rd., or if you have any questions concerning your taxes, you should contact the Golf Manor Tax Department at 531-5155.

The Village of Golf Manor adopted a municipal .income tax in 1971 of 1.7% on all taxable income and has remained at this rate. The Village has mandatory filing.
ALL GOLF MANOR RESIDENTS, LANDLORDS, AND BUSINESS OWNERS ARE REQUIRED BY ORDINANCE TO FILE A TAX RETURN EACH YEAR, ON OR BEFORE APRIL 15th WHETHER OR NOT TAX IS DUE.

The Village allows residents' credit up to 1.7% for the amount of taxes that have been paid to another municipality. To receive credit for tax paid to other municipalities, proof of payment must be provided with your tax return.

Ordinance 76-9 states all property owners of rental property who rent to tenants of apartments, rooms and other rental property, shall file with the Tax Commissioner of the Village a report showing the names, addresses, and telephone numbers, if available, of each such tenant, This information is due within thirty days after a tenant occupies rental property and thirty days after a tenant vacates the rental property. These forms are available in the tax office and on this website on the tax form page.

REMINDERS:

1. A request for an extension must be filed in this office on or before 9am April 18, 2011 along with 80% estimate payment of tax. A federal extension does not create an automatic extension with the Village. Confirmations will be mailed back to you.

2. If a tax return or extension request is not filed by the due date, there will be a minimum penalty charge of $75.00 (even if no taxes are due) there is also a penalty of $75.00 plus interest for untimely payment.

3. Loss from business cannot be deducted from W-2 or 1099 income.

4. Declaration of estimated income tax is required for taxpayers that have had a tax liability in prior years.

5. If you are a partial year resident your taxes will be prorated, be sure to note it on your form.

Important Municipal Tax Update (for employers)

Please Read Immediately
Effective Date: January 1, 2004 - Ohio Revised Code Section 718.03

Municipal Qualifying Wages for Withholding

In accordance with recently enacted law in Ohio creating uniform provisions for municipal income tax, the following summary has been provided to assist in calculation of municipal qualifying wages for withholding tax purposes.

An employer's required to withhold only on "qualifying wages", which are wages as defined in Internal Revenue Code Section 3121(a), generally the Medicare Wage Box on the Form W-2.
- Medicare Exempt Employees are subject to the requirements for "qualifying wages" in the Medicare wage Box of the Form W-2 even though that box will remain blank.

- Cafeteria Plans - IRC Section 125 wages are not included in the definition of Medicare Wages and do not need to be deducted from the Medicare Wage Box.

- 401(k), 457 and Supplemental Unemployment Compensation Benefits -These items should all be included in the Medicare Wage Box and are subject to withholding requirements.
- Nonqualified Deferred Compensation Plan - Income from nonqualified Plans is included in the definition of "qualifying wages" at the time the income is deferred and is subject to withholding requirements.

- Stock Options - Income from the exercise of stock options is included in the definition of "qualifying wages" at the time the income is deferred and is subject to withholding requirements.

- Disqualifying Disposition of an Incentive Stock Option - Employer is not required to withhold, but the income is considered "qualifying wages" and the recipient is liable for the tax.

Note: As an employer, if the Medicare Wage Box is not the largest wage
figure on the W-2 form, a written explanation will be required.


Please feel free to contact the Village Tax Department office at 531-5155 if you have any questions or need assistance. Office hours are Monday through Friday, 9:00 am to 5:00 pm. Questions regarding real estate and personal property tax should be directed to the County Treasurer at the Hamilton County Court House at 632-8661.