Regional Income Tax Agency (RITA)
The City of Norwalk will begin utilizing the Regional Income Tax Agency (RITA) for filing and collection of its income tax beginning January 1, 2017. RITA offers a full range of online filing and payment options for your convenience. The website address for RITA is www.ritaohio.com When sending by mail, all forms and payments should be mailed directly to RITA at the address on the form. All other correspondence should be sent to:
RITA P.O. Box 477900 Broadview Heights, OH 44147-7900 1 (800) 860-7482
Norwalk Tax Payers May Now Access Their Accounts With RITA @ www.ritaohio.com
The income tax rate is 1.5%. All residents (partial-year residents included) 18 years or older are required to file annually.
New Municipal Income Tax code EFFECTIVE JANUARY 1, 2016. Click here to view Ordinance No. 15-049 adopted November 17, 2015.
• The income tax rate for the City of Norwalk is 1.5%.
• All residents 18 years (including partial-year residents) are required to file.
• Income tax credit of up to 1.5% is granted for tax paid to another municipality.
• Filing deadline is April 15th or the IRS deadline.
• Failure to file a complete return by the filing deadline will result in late fee assessments.
Each employer within or doing business within the City who employs one or more persons on a compensation basis in the City, shall, at the time of payment, deduct the tax from the gross compensation earned or received, and shall deduct from the compensation earned or received within the City by non-residents.
IMPORTANT WITHHOLDING TAX CHANGES EFFECTIVE 1-1-2016
NEW DEPOSIT REQUIREMENTS:
MONTHLY: Employers must remit monthly if withholding in the previous calendar year exceeded $2,399 or if the amount required to be withheld during any month of the previous calendar quarter exceeded $200.
QUARTERLY: Employers can remit quarterly if their withholding is under the thresholds described for monthly filers.
WITHHOLDING DUE DATES: Monthly returns and payment must be received no later than the 15th of the month following the end of the reporting period. Quarterly returns and payment must be received no later than the last day of the month following the close of the calendar quarter effective the 3rd quarter of 2016.
RECONCILIATION DUE DATE: The reconciliation due date is the last day of February.
INTEREST AND PENALTIES:
INTEREST: 5% per annum (0.42% per month or fraction of a month). Interest is based on the Federal rate and may change annually.
LATE FILING PENALTY: $25.00 per month or fraction of a month with a maximum of $150.
LATE PAYMENT PENALTY: 50% of the unpaid tax due.