Declaration Instructions

 

 

1. PURPOSE OF DECLARATION - A declaration for Crestline Income Tax purposes must be made by every business or individual receiving or expecting to receive income subject to Crestline, Ohio, Income Tax. Village taxes withheld from salary and wages need not be reported.

 

 The purpose of the declaration is to enable such taxpayers to estimate their taxable income, and to provide a basis or paying currently and Crestline Income Taxes due.

 Such taxpayers must also file a FINAL Crestline Income Tax RETURN after the close of the year, based on ACTUAL taxable income, and pay any balance of tax due, or claim credit (or refund) of any overestimated tax paid.

 

2. RECIPROCITY PROVISION. CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES. Every individual taxpayer who resides in the Crestline Corp. Limits but who receives net profits, salaries, wages, commissions, or other personal service compensation for work done, or service performed or rendered outside of said Village, if it be made to appear that he had paid a municipal income tax on such net profits, salary, wages, commission, or other compensation to another municipality, shall be allowed credit on the tax imposed by this Ordinance of the amount so paid by him or in his behalf to such other municipality. The credit shall not exceed one and one-half percent on such net profit, salary, wages, commissions, or compensation earned in such other municipalities where such tax is paid.

 

All returns filed or paid after April 15th are subject to forfeit the credit given paid to other municipalities. The credit will not be given if there are previous taxes owed. The full 2% will be owed at that time.

 

Income earned WITHIN the Crestline Corp. Limits by NON-RESIDENTS is subject to the Crestline Tax.

 

3. WHEN AND WHERE TO FILE DECLARATIONS - The Declaration must be filed on or before April 15, if taxpayer is on a CALENDAR year basis; or within 105 days after the beginning of taxpayer's fiscal year beginning after January 18, with the Income Tax Office, Administration Building, Crestline, Ohio. Check or money order should be payable to CRESTLINE - INCOME TAX. Do not remit cash by mail. Postage stamps not accepted as payment.4. RATE OF TAX - The rate of tax is two percent on taxable net income.

 

5. CHANGES IN INCOME - Your original declaration may be changed on or before any specified payment dates by filing an Amended declaration. Amended estimates should be CAREFULLY MARKED "Amended".

 

 "YOUR COPY" of the completed declaration form is retained for your records.

 

Detach the completed TAX OFFICE COPY and file with the Income Tax Office 100 N. Seltzer Street, Crestline, Ohio, accompanied by proper remittance.

 

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