The duty of the Commissioner of Taxation is to collect and receive the tax imposed by the City of Struthers. The purpose of the city income tax is to provide funds for general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the City.
Our office is open Monday through Friday from 8am to 4pm. We accept cash, check, money order, and credit/debit cards (with no fees).
In accordance with the codified ordinance of Struthers, section 171.13 Imposition of Tax, the following are required to file a tax return with the City of Struthers:
Occassional Entrant Provision or the
20-Day Rule as it is often referred to, pertains to
pass-through employers and employees.
ORC 718 states that effective January 1, 2016, the occasional entrant exemption increased the withholding requirement from 12 days to 20 days. Tax must be withheld for the employee’s “principal place of work” (as defined in ORC 718) for the first 20 days an employee works in another Ohio municipality (“non-principal place of work municipality”). Withholding is required for the “non-principal place of work municipality” beginning on the 21st day. Exceptions to the new 20-day rule exist for certain construction and other long-term worksite locations.
Small employers (those with less than $500,000 in annual gross receipts as defined in ORC 718) are only required to withhold for the municipality in which the employer is physically located. The $500,000 gross receipts threshold is determined annually based on gross receipts reported on the immediately preceding year’s federal tax return. The “small employer withholding rule” does not apply to any government entity or agency.
Essentially, if you are employed by a company that is based in Cincinnati but you work in Struthers, the employer is required to withhold taxes for Cincinnati for up to 20 days. On the 21st day and every day after that (during the calendar year), the employer would be required to withhold taxes for Struthers.
Yes. Pursuant to ORC 718.27 (A)(5): "Interest rate as described in division (A) of this section" means the federal short-term rate, rounded to the nearest whole number per cent, plus five per cent. The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined in accordance with division (A)(4) of this section."
The Federal Short Term Rate for July 2020, is 0.18%. This would make the interest rate for 2021 five percent (5%) per annum or one half of one percent (.42%) per month.