Income Tax Department
If you have received a Mayor's Court summons, please report on or before the date specified to the Tax Department office.
Walk-In and Phone Assistance Available:
Monday - Friday:
8:30 am - 4:00 pm
Tel: (440) 888 -6440
Tel: (440) 884-9600 ext. 5698 (to leave a message)
Fax: (440) 885-8228
The City of Parma Heights prides itself on customer service. The proximity of having the Income Tax Department in City Hall is an added benefit where your municipal income tax return can be prepared at no cost by a member of the Income Tax Department. Personnel are available throughout the day to assist residents with filing tax returns and accepting payments of taxes during normal business hours.
The City has specifically tailored its tax returns and forms for its residents and employers. Forms can be downloaded from this website. The City does not incorporate e-filing
, but does offer the "Individual Auto Calc Return
" on this website allowing a tax preparer to enter income tax information onto an electronic form that will automatically and accurately calculate one's return. Once finished, the return can be printed out and sent to the City.
The City of Parma Heights pursuant to City Ordinance collects income tax from persons employed and businesses located within the City, and from Parma Heights residents who work in communities other than Parma Heights. Since January 1, 2005, the City’s income tax rate has been established at 3.0%. The tax rate credit for taxes paid to other municipalities or joint economic development districts (JEDDs) is 100% up to 2.0%.
The City relies on income tax revenues to fund nearly 60% of its General Fund operating expenditures. City Ordinance requires every resident 18 years of age or older to file an annual income tax return regardless of your filing status (i.e. retired, disabled and/or unemployed). The City does not tax interest income, retirement income, pensions, social security, dividends and capital gains.
What's New for Tax Year 2016?
The State of Ohio General Assembly enacted House Bill 5 in December 2014 mandating specific changes to local laws relating to municipal taxes. House Bill 5 requires that the City of Parma Heights publish the penalty and interest rates for tax years beginning on or after January 1, 2016. Penalty and interest rates for tax years prior to January 1, 2016 can be found in the current Parma Heights Tax Ordinance.
New Interest and Penalty Rates
Interest shall be imposed at a rate of five percent (5.0%) per annum on all unpaid income tax, unpaid estimated income tax and unpaid withholding tax. This rate is for tax years beginning on or after January 1, 2016 and in effect through December 31, 2016. The interest rate is based partially on the federal short-term rate and may fluctuate year to year. The interest rate for 2017 will be published on this website by October 31, 2016.
A penalty equal to fifteen percent (15%) may be imposed on unpaid income tax and unpaid estimated income tax not timely paid. A penalty equal to fifty percent (50%) may be imposed on unpaid withholding tax not timely paid.
A penalty may be imposed on each Parma Heights tax return, other than an estimated income tax return, not filed timely, of twenty five dollars ($25.00) each month or any fraction, during which the return remains unfiled regardless of the liability. The penalty shall not exceed one hundred fifty dollars ($150.00) for each return not filed timely.
In addition to the penalties above, the Ohio Revised Code Section 718.99 also provides criminal penalties for failure to comply with the income tax ordinance of up to one thousand dollars ($1,000.00) or up to six months imprisonment for each offense.
Charge for Dishonored Remittance
There will be a ten dollar ($10.00) charge to anyone who provides a remittance that is subsequently dishonored by the bank upon which it is drawn.
Useful Links and Information:
Please Note: Some web browsers attempt to open PDFs with their own reader which may not work correctly with the fill-in forms. It is strongly recommended that you download the fillable forms by right-clicking on the forms and opening them with Adobe Reader so that they will function correctly.
Download Acrobat Reader
Parma Heights Tax Ordinance
For tax years 2015 and earlier
For tax years 2016 and after
Parma Heights Tax Rules and Regulations
(Rental) Business Questionnaire
Tenant Information Report
Electronic Fillable Forms
Individual Auto Calc Return
Withholding Reconciliation Form (May be used for all tax years)