This page will provide you with a quick overview of Village of Fairfax Earnings Tax Requirements.
Not all regulations/policies can be covered here, see Tax Ordinance and Rules and Regulations on this website. 
Please contact the Tax Department directly with any questions: 513-527-6506.

Hours:  M-F  8:30 AM – 5:00 PM

All Forms are at the Bottom of this Page

CHANGES BEGINNING TAX YEAR 2016

Interest rate-

Interest rate for 2018 Interest rate is 6% per annum (0.50% per month);

Interest rate for 2017 Interest rate is 6% per annum (0.50%) per month);

Interest rate for 2016 Returns is 5% per annum (0.42% per month);

Interest rate for 2015 Returns and prior Returns is 12% per annum (1.00% per month).

For the tax year beginning on January 1, 2018, the interest rate to be applied to unpaid estimated tax, unpaid income tax and unpaid withholding balances is 6% per annum.  This rate is being published in accordance with Ohio Revised Code 718.27 (F).  This rate is effective from January 1, 2018 through December 31, 2018 and does not apply to tax balances for any prior years, regardless of when they are filed.  This is in accordance with Village of Fairfax Tax Ordinance 21-2017 Section X. (See above for interest rates for the 2017 Return and any prior years.)

Penalty Rate

Unpaid of late payment of estimated tax and unpaid of late payment if income tax, the penalty rate is 15% of the amount not timely paid.  “Late Filing” of tax returns shall be charged a monthly rate of $25 for each return not filed of riled late.  The penalty shall not exceed $150 assessed pm each return.

Unpaid Withholding Tax has a penalty equal to 50% of the amount not timely paid.  This penalty applies to any part of a month past due.

 

Estimated Tax

Quarterly payments required when estimated tax for 2016 and any tax year thereafter is $200.00 or more.

Quarterly Estimated Tax Due Dates

1st Quarter due on April filing deadline for tax return.

2nd Quarter due June 15th.

3rd Quarter due September 15th.

4th Quarter due December 15th.

Fiscal years change accordingly.

Total estimated tax paid by December 15th must equal amount of tax paid the previous year OR equal 90% of total due for the current year to avoid penalty and interest for late payment of estimated tax.

Withholding Payers – De Minimis Rule Now 20 Days and Changes in Application. (See “Summary for 20 day rule and other changes’ in list of forms)

Details are located in Ordinance No. 21-2017 Section V.052

New beginning with 2016 Returns and years thereafter, amounts of $10.00 or less shall not be collected or refunded.

NOTE: 2017 FILING DUE DATE IS APRIL 17, 2018 EXTENDED PER FEDERAL AND STATE REGULATIONS

REQUESTS FOR EXTENSIONS MUST BE FILED BEFORE DUE DATE.  Extension is only for filing the return NOT payment of tax due.  Tax estimated to be due must be paid by April due date of the return for that year to avoid penalty and interest.

Who Must File

All businesses must file an annual tax return even if no tax is due until such time as you close your account for no activity in Fairfax or due to business closure/merger/move out.  If your business has employees working in the Village of Fairfax, you must also file an annual “Reconciliation of Withholdings” form and provide all employee W-2’s, “Local Data” naming other cities for which tax was withheld and 1099 Misc. forms issued for work done in the Village of Fairfax.  Employers with over 20 employees are requested to electronically file using provided EFW2 Formatting.  See document section below.

Tax Information

Tax Rate:Currently 1.75%, effective April 1, 2004. For 2004 returns on a calendar year, use an average rate of 1.625%.
F.Y.E. 2003 and 2004 use 1.25% through 3-31-04 and 1.75% rate for any months after 3-31-04.

Obtaining Forms

Forms are on this website and available in the lobby of the Municipal Building 9:00 AM – 5:00 PM Monday through Friday. You may e-mail us requesting a tax form.  In January of each year, tax forms are mailed to registered residents and businesses of the Village.

IF YOU DO NOT RECEIVE A FORM BY MAIL, IT IS STILL YOUR RESPONSIBILITY, WHETHER INDIVIDUAL OR BUSINESS, TO FILE A TAX RETURN.

Filing Business Returns/Reconciliations etc.

All businesses unable to or not elect under ordinance 21-2017 Section XXVI.01 to file with the Ohio Department of Taxation must file an annual tax return even if no tax is due.  At such time as you close your account for no activity in Fairfax or due to business closure/merger/move out you will no longer be required to file with Fairfax.

If you have employees working in the Village of Fairfax, you must also pay withholding tax on their wages and file a “Reconciliation of Withholdings” form that includes all employee W-2’s and other items listed on the form.

  • Business tax returns are due April 15th if operating on a calendar year or on the 15th day of the fourth month after the close of the fiscal year.
  • Include a copy of the Federal Tax Return filed by your company. Also attach supporting schedules for items added or deducted on Fairfax Schedule X, (reverse side of return).
  • Sole proprietors may file on an “Individual Return” and attach Federal Schedule C.
  • Estimated tax is due quarterly on any estimated liability of over $100.00. If you need an estimated tax form call the Tax Office at 527-6506. Form will be mailed or faxed to you.
  • Withholding on Employee Wages: Earnings Tax of 1.75% must be deducted by each employer on all wages earned in the Village of Fairfax.  Employee Withholding is submitted monthly if Withholding in any month of the preceding caledar quarter exceeded $200.00 or the total withholding for the prior year exceeded $2,999.00; or quarterly.  Quarterly payment are due on the last day of the month following the end of each quarter.  Monthly payments are due on the 15th day of the next month.
  • Annual Reconciliation of Withholding is due February 28 of each year. You must attach W-2’s or computer print out giving the same information for each employee and copies of any 1099 Misc. forms issued for work done in the Village of Fairfax. See form for all filing requirements.  Employers with over 20 employees are requested to electronically file using provided EFW2 Formatting.  See document section below.

FOR THOSE NET PROFIT TAXPAYERS ELECTING UNDER ORDINANCE 21-2017 SECTION XXVI.01 TO FILE FOR ALL MUNICIPALITIES WITH THE OHIO DEPARTMENT OF TAXATION

PLEASE READ ORDINANCE 21-2017 FOR ALL NEW REQUIREMENTS

WE WILL BE UNABLE TO ASSIST YOU WITH ANY ISSUE YOU HAVE WHEN FILING YOUR NET PROFIT RETURN IN ANY YEAR IN WHICH YOU HAVE MADE THIS ELECTION

Contact the Ohio Department of Taxation for assistance with these Net Profit Returns.

All others please continue to contact the Village of Fairfax at 513-527-6506 or via email at awillis@fairfaxoh.org

 

To view or print a form or document listed below, click on that item.

Instructions (Most Recent Listed First)

Electronic W2 Submission

Ordinances

Tax Ord 21-2017 with Tax Code

Ordinance 32-2015

Amending 51-2008 Ordinance 34-2011

Ordinance 51-2008

Ordinance 10-2004

Forms

Registration Form

Quarterly Estimated Tax Voucher

FormF-REV Ap for Refund

Net Profit Income Tax Return Tax Year 2017

Letterhead-TenantUpdate

Withholding Blank Form Quarterly

Withholding Blank Form Monthly

Withholidng Blank Form Semi-Monthly

Reconciliation Form for Tax Year 2017