Income Tax

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General Information

• Tax Rate 2.0% as of January 1, 2018
• Credit of Tax paid to another city not to exceed 1% (effective 2005 tax year)

Mandatory Filing Residents only

• The interest rate on unpaid taxes for the tax year beginning January 1, 2026, will be 9% per annum (0.75% per month).
• The interest rate on unpaid taxes for the tax year beginning January 1, 2025, will be 10% per annum (0.833% per month).
• The interest rate on unpaid taxes for the tax year beginning January 1, 2024, will be 10% per annum (0.833% per month).
• The interest rate on unpaid taxes for the tax year beginning January 1, 2023, will be 7% per annum (0.583% per month).
• The interest rate on unpaid taxes for the tax year beginning January 1, 2022, will be 5% per annum (0.4167% per month).
• The interest rate on unpaid taxes for the tax year beginning January 1, 2021, will be 5% per annum (0.4167% per month).
• The interest rate on unpaid taxes for the tax year beginning January 1, 2020, will be 7% per annum (0.583% per month).

Filing Deadlines

• City Income Tax Return Calendar year taxpayers file April 15
• Business or Fiscal Years, File the 15th day of the 4th month from the end of the tax year.

Estimated Tax Payments INDIVIDUALS

• 1st quarter: April 15
• 2nd quarter: June 15
• 3rd quarter: September 15
• 4th quarter: January 15

BUSINESS OR FISCAL YEAR

• 1st quarter: 15th day of 4th month of tax year
• 2nd quarter: 15th day of 6th month of tax year
• 3rd quarter: 15th day of 9th month of tax year
• 4th quarter: 15th day of 12th month of tax year

Employer's Return of Withholding

• 1st quarter: April 30
• 2nd quarter: July 31
• 3rd quarter: October 31
• 4th quarter: January 31

Reconciliation of Quarterly Returns (with W2s and 1099s) Last day of February

A copy of the Federal Extension will be honored for City Tax purposes if your account is current and the Tax Office is notified by the filing deadline.