The City of North Olmsted utilizes RITA for local income tax billing and collection
A. How to pay your local income tax:
- Residents of North Olmsted 18 years of age or older are taxed 2% of their gross earned income.
- This tax should be deducted through the taxpayer’s pay if employer is in North Olmsted.
- If employer is in another city, the taxpayer receives 100% credit for any payroll deduction taken for that work city.
- The taxpayer owes North Olmsted any difference if a lower than 2% deduction is taken.
- Estimated tax payments are due to RITA by JANUARY 15th for the preceding tax year.
- An estimate, based on prior year earnings, should be established through RITA and paid on a quarterly basis(with the 4th quarter paid by January 15th).
B. How to file your local income tax:
Option 1 – Taxpayer Completes the Filing Required
- Form 37 is to be completed and sent to RITA by April 15th. Forms are mailed to taxpayers with established estimates and can also be obtained from RITA’s website.
- Any tax due and owing (in addition to estimates paid by January 15th) is to be paid with the filing.
Option 2 – RITA Completes Taxpayer’s Filing Requirement
- Send your W-2s and any other earnings documentation to RITA by March 31st.
- RITA will calculate your tax.
- RITA will then bill you for the balance due and it must be paid by the due date given.
C. Penalties will be charged when the following occurs:
- Estimated tax is not paid by January 15th.
- Tax balance due is not paid by April 30th if taxpayer completes filing.
- Tax balance due is not paid by RITA billing deadline if RITA completes filing.
- Estimated tax paid is less than 90% of total tax due.
- Tax filing is submitted late.
Penalty amounts begin at $25 for the first offense, $50 for the second offense and $100 thereafter per City Ordinance No. 2002-181.
Interest is also incurred from date due. There is also a $25 fee for filing late.RITA Individual Income Tax Return Form