Income Tax Division

Tax Rate and Filing Information

Employers may make Bowling Green Ohio city withholding tax reports and payments via the Ohio Business Gateway. For more information, please visit the Ohio Business Gateway’s website at http://www.munitax.obg.ohio.gov or call the city income tax office at (419) 354-6288.

Bowling Green does not accept electronically filed tax returns.

General Tax Information: Office Hours Mon – Fri 8:00am – 4:30pm EST

Due Date:

For all calendar year filers, returns are due April 15 (April 18, 2016 for tax year 2015 due to the Emancipation Day Holiday celebrated in Washington DC) . If the return is made for a fiscal year or any period of less than a year, the return shall be filed within three and one half (3 1/2) months from the end of each fiscal year or other period.

The Ohio Department of Taxation website is www.tax.ohio.gov

* The above information is believed to be accurate, but it is not guaranteed. The City of Bowling Green disclaims liability for any errors or omissions. If in doubt: call, write, fax, e-mail or visit.

Tax Rate

The City of Bowling Green has a flat rate tax of 2.00%.

Who Is Required To File:
The Bowling Green tax forms (Form R, Declaration of Estimated Income Tax) should be used by individuals, partnerships, corporations and any other entity having income taxable to this municipality. Receipt of forms indicates an obligation to which you must respond.
Unless the tax was withheld by a Bowling Green employer:

  1. Residents must file on all taxable income, wherever earned.
  2. Part-year residents must file on all taxable income earned during the period of their Bowling Green residency and should pro-rate income, expenses and credits accordingly.
  3. Nonresidents must file on all taxable Bowling Green income.
  4. W-2s must submitted with all returns

Taxable Income

Taxable income includes qualifying wages, salaries, commissions and other compensation including but not limited to bonuses, incentive payments, fees, property in lieu of cash, tips, severance pay, supplemental unemployment benefits (sub pay), sick pay, excess insurance premiums, vacation pay, salary/wage continuation plans, state lottery proceeds, profits from businesses, professions and partnerships, ordinary gains derived from the sale of business property, rents and all deferrals.

The net profits of all unincorporated businesses, professions, partnerships or other activities conducted by residents of the City of Bowling Green or conducted by nonresidents within the City of Bowling Green.

The net profits of all corporations derived from work done or services performed or rendered and business or other activities conducted in the City of Bowling Green.

Income NOT Taxable

Income not taxable includes interest, dividends, military pay and allowances for active duty, contributions to Sec.125 (cafeteria plans), proceeds of insurance, pensions, annuities, alimony, social security, Medicare, poor relief, workman’s compensation, unemployment compensation, capital gains (excluding ordinary gains), income from patents and copyrights, royalties, revenue from intangible property, and non Bowling Green income earned while a resident elsewhere (part year resident). Also exempt is the income of charitable, educational, fraternal or other nonprofit associations. Board of Elections poll worker pay less than $1,000.

Credit for Taxes Paid to Another City

Bowling Green residents may take a credit limited to 50% times the lesser tax rate between Bowling Green and the city to which the tax was properly paid, times the other city taxable income. This credit cannot exceed 1.00%.

Net Losses

The net loss from a business entity may not be used to offset salaries, wages, commissions or the net income from any other entity or activity. Each business loss may be carried forward five (5) years to offset future income from the same entity for the same owner.

Declaration of Estimated Tax

An estimate form is required and quarterly payments are due when the anticipated annual tax liability after proper credits exceed $100 for tax years 2015 and earlier or $200 for tax year 2016 and following years.  An estimate may equal the previous year’s tax liability in the absence of known circumstances to the contrary. Quarterly payments are due the middle of the fourth, sixth, ninth and twelfth  months.

Extension of Time to File

Extensions must be requested in writing by the due date of the return. An extension of time to file is not an extension of time to pay. Unless a written extension request, or a photo copy of the federal extension, is received by the due date, late fees will begin whether or not a tax is due.

Any payment due with the extension should be made payable to the City of Bowling Green, and mailed to Income Tax Division, 304 N. Church St, Bowling Green, OH 43402. A copy of the federal extension must be included with your return when you file on or before the extended due date.

Late Filing Fees

For tax year 2015, failure to file a timely tax return, make scheduled estimated tax payments or for understatement of estimated tax, late fees are: penalty of $.50 per late business day (minimum $10.00).

For tax year 2016, failure to file a timely tax return, withholding tax remittance, withholding reconciliation, or any other required filing except quarterly estimated tax, the penalty is $25.00 per month or portion thereof up to a maximum of $150.00.

Interest Rate on Past Due Taxes

Interest Rate on past due tax payments for tax year 2017 will be 6.0% per annum.

Interest Rate on past due tax payments for tax year 2016 will be 5.0% per annum.

For tax years prior to 2016, the interest rate is 1.5% per month or portion thereof.

Withholding Taxes

Withholding tax remittance is due by the 15th of the following month after the end of the month for monthly filers.  The withholding tax is required to be filed monthly if the total amount withheld was greater than $2399.00 in the prior year or if the amount withheld is greater than $200.00 in a month at any time in the current year.  For quarterly filers, the remittance is due by the end of the following month starting with the third quarter of 2016.  The penalty for late remittance is 50% of the amount past due plus interest.

Handouts from November 2016 Tax Preparers Seminar