Income Tax FAQ

For Our Residents:

The 0.5% earned income tax went into effect January 1, 2020 and will end December 31, 2024 unless a renewal or a new income tax is voted in. The five year renewal on the March 19, 2024 ballot failed by 203 votes (45.84% yes and 54.16% no). We will be on the November 5, 2024 ballot with an amount to be determined.

Earned income is defined as all taxable income and wages that would be reported on W-2s, Schedule Cs, or Schedule Fs.

It is not taxing retirement, social security, unemployment, Worker's Compensation; disability, or survivor benefits; welfare; child support; alimony; interest and dividends; profit from rental activities; or capital gains.

All residents will need to file an SD100 form each year through 2025 (unless renewed or a new levy voted in) by April 15.

The taxes can be paid in three ways:

  1. If you would like your employer to take out the tax, give them our OSDI number 1402. (Per Ohio Revised Code 5747.06(E) they are required to.)

  2. You can pay an estimated amount much like you can do with your property taxes. (Multiply your earned income by 0.005 and subtract any withheld amounts and/or quarterly payments already made.)

  3. You can pay it when you file your SD100 form. If you file online, you'll have to add your W-2 and then also report it as earned income on the third tab of that section. All residents need to submit this form. If you do not have earned income, enter zeros for earned income, tax withheld, quarterly payments, and amount owed.

All payments go directly to the Ohio Department of Taxation. Clinton-Massie receives quarterly payments from them.

Resources:

Income Tax FAQ

    For our school district:

    We began receiving quarterly payments from the state in April 2020.

    • In Fiscal Year 20 (School Year 2019-2020) we received $75,123.

    • In Fiscal Year 21 (School Year 2020-2021) we received $784,120.

    • In Fiscal Year 22 (School Year 2021-2022) we received the full amount which was $1,304,968.

    • In Fiscal Year 23 (School Year 2022-2023) we received $1,661,808.

    • In Fiscal Year 24 (School Year 2023-2024) we received $1,612,244.