Income Tax Administrator
Monday - 12:00pm - 5:00pm
Thursday - 9:00am - 1:00pm
Hours may change due unforeseen circumstances.
It is recommended that you call ahead to meet with Tax Dept.
PHONE - (937) 780-6380
FAX - (937) 780-6012
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P.O. Box 35 Leesburg, Ohio 45135
This page was last updated: November 22, 2019
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INTEREST RATE NOTICE
By October 31st of each year, the interest rate that will apply to overdue municipal income taxes during the next calendar year will be posted herein, as required by ORC 718.27(f).
The interest rate is calculated by adding five percentage points to the federal short-term rate (rounded t the nearest whole number percent) that was in effect during July of the current year, in accordance with ORC 718.27(a)(5) and is applicable to tax years beginning on or after January 1, 2016. Based on these requirements, the applicable interest rate is as follows:
Year Annual Rate Monthly Rate
2020 7.0% .58%
2019 7.0% .58% 2018 6.0% .50%
2017 6.0% .50%
2016 5.0% .42%
"Taxpayers' rights and responsibilities" 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 Revised Code and the responsibilities of the taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718. of the Revised Code and resolutions, ordinances, and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.
- The municipal corporation shall maintain a local board of tax review to hear appeals of the tax payer.
- Civil actions to recover municipal incomes taxes, penalties and interest have time limits.
- Taxpayer has a prescribed manner to request refunds from the tax administrator.
- Taxpayer has a required responsibility to allow examination of their books, papers, records, and federal and state income tax returns by the tax administrator.
- At or before the commencement of an audit, the tax administrator shall inform and provide the taxpayer with certain information regarding the audit.
- A taxpayer has certain recourse if aggrieved by an action or omission of the tax administrator, their employee or an employee of the municipal corporation.
- The taxpayer may request an 'opinion of the tax administrator' with respect to prospective municipal income tax liability.
- The taxpayer or the tax administrator may appeal a final determination.