I N C O M E   T AX   D E P AR T M E N T   
                                                                                                             
                                                                                       P.O. Box 862 | Findlay, OH 45839-0862 
                                                            Ph. 419-424-7133 | Fax: 419-424-7410 |  www.findlayohio.gov  
 
                            Estimate Payment Instructions 
                Findlay, Arlington, Mount Cory, Vanlue, Carey, Mount Blanchard and Jenera 
 
Municipal income tax that is not withheld from your wages by an employer and income tax on 
business, farm, rental, and other taxable income is due on four estimate payment due dates as you 
earn the income.  April 15 of each year is the due date for filing the municipal income tax return and 
comparing your entire annual tax liability with what has already been paid or withheld.  If the 
difference for 2023 is expected to be $200 or more, you are required to make estimate payments. 
 
New residents are not required to make estimate payments for the initial year of residency if they 
moved into the municipality after January 1st of the year.  If at least 90 percent of your entire annual 
income tax liability is withheld by your employer(s), you are not required to make estimate payments. 
 
Generally, estimate payments are viewed as calendar-quarter payments even though the second and 
third period state-prescribed due dates occur before these two quarters are over.  Each period 
payment should be 22.5 percent to 25 percent of your estimated annual municipal income tax 
liability.  Your goal by the final payment for 2023 should be to pay 90 percent of your 2023 tax due or 
100 percent of your 2022 tax due.  This "safe-harbor" goal will prevent penalty and interest charges. 
 
The 2023 calendar-year estimate payment due dates for individuals are April 15, June 15, and 
September 15, 2023 and January 15, 2024.  The 2023 estimate payment due dates for calendar-year 
businesses are April 15, June 15, September 15, and December 15, 2023.  Each due date for fiscal-year 
businesses is the fifteenth day of the fourth, sixth, ninth, and twelfth months of the fiscal year. 
 
If you do not make timely or sufficient estimate payments, you may be charged a 15 percent 
late-payment penalty and you may be charged interest at a rate specified in Ohio Revised Code 718.27. 
 
Make all checks and money orders payable to the "City of Findlay" for any of the six municipalities 
and use the mailing address or drop-box locations referenced below. 
 
Please do not attach your checks to your estimate vouchers.  Please do not send cash or coins. 
 
Checks or money orders that include statements such aspaid in full,for payment in full for,         balance 
due, or pay-off amount may not be accepted.  There may be a fee of $25 or more for any checks that 
are returned to the City of Findlay, unless otherwise prohibited by Chapter 718 of the Ohio Revised 
Code. 
 
Mail estimate payments and estimate declarations for any of the six municipalities' income taxes to: 
 
INCOME TAX DEPARTMENT 
PO BOX 862 
FINDLAY OH 45839-0862 
 
A secure, drive-up drop box for submitting municipal income tax payments, forms, and returns 
without postage is located in the east curbed island of the Municipal Building's West Crawford Street 

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parking lot {Lot F}, accessible about one-half block west of South Main Street.  An additional secure 
drop box is located in the vestibule of the Municipal Building's Dorney Plaza entrance. 
 
Please see Section 718.08 of the Ohio Revised Code below.  Findlay’s estimate payment requirements 
have been part of the income tax ordinance since the tax was enacted in 1967.  The Ohio Department 
of Taxation and the Internal Revenue Service also have estimate payment requirements. 
 
                Ohio Revised Code 718.08  "Estimated Taxes" 
 
(A) As used in this section: 
  
 (1) "Estimated taxes" means the amount that the taxpayer reasonably estimates to be the taxpayer's 
 tax liability for a municipal corporation's income tax for the current taxable year. 
  
 (2) "Tax liability" means the total taxes due to a municipal corporation for the taxable year, after 
 allowing any credit to which the taxpayer is entitled, and after applying any estimated tax payment, 
 withholding payment, or credit from another taxable year. 
 
(B) 
  
 (1) Except as provided in division (F) of this section, every taxpayer shall make a declaration of 
 estimated taxes for the current taxable year, on the form prescribed by the tax administrator, if the 
 amount payable as estimated taxes is at least two hundred dollars.  For the purposes of this section: 
   
  (a) Taxes withheld from qualifying wages shall be considered as paid to the municipal corporation 
  for which the taxes were withheld in equal amounts on each payment date unless the taxpayer 
  establishes the dates on which all amounts were actually withheld, in which case the amounts 
  withheld shall be considered as paid on the dates on which the amounts were actually withheld. 
   
  (b) An overpayment of tax applied as a credit to a subsequent taxable year is deemed to be paid on 
  the date of the postmark stamped on the cover in which the payment is mailed or, if the payment 
  is made by electronic funds transfer, the date the payment is submitted.  As used in this division, 
  "date of the postmark" means, in the event there is more than one date on the cover, the earliest 
  date imprinted on the cover by the postal service. 
   
  (c) Taxes withheld by a casino operator or by a lottery sales agent under section 718.031 of the 
  Revised Code are deemed to be paid to the municipal corporation for which the taxes were 
  withheld on the date the taxes are withheld from the taxpayer's winnings. 
  
 (2) Except as provided in division (F) of this section, taxpayers filing joint returns shall file joint 
 declarations of estimated taxes.  A taxpayer may amend a declaration under rules prescribed by the 
 tax administrator.  Except as provided in division (F) of this section, a taxpayer having a taxable 
 year of less than twelve months shall make a declaration under rules prescribed by the tax 
 administrator. 
  
 (3) The declaration of estimated taxes shall be filed on or before the date prescribed for the filing of 
 municipal income tax returns under division (G) of section 718.05 of the Revised Code or on or 
 before the fifteenth day of the fourth month after the taxpayer becomes subject to tax for the first 
 time. 

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 (4) Taxpayers reporting on a fiscal year basis shall file a declaration on or before the fifteenth day of 
 the fourth month after the beginning of each fiscal year or period. 
  
 (5) The original declaration or any subsequent amendment may be increased or decreased on or 
 before any subsequent quarterly payment day as provided in this section. 
 
(C) 
  
 (1) The required portion of the tax liability for the taxable year that shall be paid through estimated 
 taxes made payable to the municipal corporation or tax administrator, including the application of 
 tax refunds to estimated taxes and withholding on or before the applicable payment date, shall be as 
 follows: 
   
  (a) On or before the fifteenth day of the fourth month after the beginning of the taxable year, 
  twenty-two and one-half per cent of the tax liability for the taxable year; 
   
  (b) On or before the fifteenth day of the sixth month after the beginning of the taxable year, forty-
  five per cent of the tax liability for the taxable year; 
   
  (c) On or before the fifteenth day of the ninth month after the beginning of the taxable year, sixty-
  seven and one-half per cent of the tax liability for the taxable year; 
   
  (d) For an individual, on or before the fifteenth day of the first month of the following taxable year, 
  ninety per cent of the tax liability for the taxable year.  For a person other than an individual, on or 
  before the fifteenth day of the twelfth month of the taxable year, ninety per cent of the tax liability 
  for the taxable year. 
  
 (2) When an amended declaration has been filed, the unpaid balance shown due on the amended 
 declaration shall be paid in equal installments on or before the remaining payment dates. 
  
 (3) On or before the fifteenth day of the fourth month of the year following that for which the 
 declaration or amended declaration was filed, an annual return shall be filed and any balance which 
 may be due shall be paid with the return in accordance with section 718.05 of the Revised Code. 
 
(D) 
  
 (1) In the case of any underpayment of any portion of a tax liability, penalty and interest may be 
 imposed pursuant to section 718.27 of the Revised Code upon the amount of underpayment for the 
 period of underpayment, unless the underpayment is due to reasonable cause as described in 
 division (E) of this section.  The amount of the underpayment shall be determined as follows: 
   
  (a) For the first payment of estimated taxes each year, twenty-two and one-half per cent of the tax 
  liability, less the amount of taxes paid by the date prescribed for that payment; 
   
  (b) For the second payment of estimated taxes each year, forty-five per cent of the tax liability, less 
  the amount of taxes paid by the date prescribed for that payment; 
   
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  (c) For the third payment of estimated taxes each year, sixty-seven and one-half per cent of the tax 
  liability, less the amount of taxes paid by the date prescribed for that payment; 
   
  (d) For the fourth payment of estimated taxes each year, ninety per cent of the tax liability, less the 
  amount of taxes paid by the date prescribed for that payment. 
  
 (2) The period of the underpayment shall run from the day the estimated payment was required to 
 be made to the date on which the payment is made.  For purposes of this section, a payment of 
 estimated taxes on or before any payment date shall be considered a payment of any previous 
 underpayment only to the extent the payment of estimated taxes exceeds the amount of the payment 
 presently required to be paid to avoid any penalty. 
 
(E) An underpayment of any portion of tax liability determined under division (D) of this section shall 
be due to reasonable cause and the penalty imposed by this section shall not be added to the taxes for 
the taxable year if any of the following apply: 
 
 (1) The amount of estimated taxes that were paid equals at least ninety per cent of the tax liability 
 for the current taxable year, determined by annualizing the income received during the year up to 
 the end of the month immediately preceding the month in which the payment is due. 
  
 (2) The amount of estimated taxes that were paid equals at least one hundred per cent of the tax 
 liability shown on the return of the taxpayer for the preceding taxable year, provided that the 
 immediately preceding taxable year reflected a period of twelve months and the taxpayer filed a 
 return with the municipal corporation under section 718.05 of the Revised Code for that year. 
  
 (3) The taxpayer is an individual who resides in the municipal corporation but was not domiciled 
 there on the first day of January of the calendar year that includes the first day of the taxable year. 
 
(F) 
 
 (1) A tax administrator may waive the requirement for filing a declaration of estimated taxes for any 
 class of taxpayers after finding that the waiver is reasonable and proper in view of administrative 
 costs and other factors. 
  
 (2) A municipal corporation may, by ordinance or rule, waive the requirement for filing a 
 declaration of estimated taxes for all taxpayers. 
 
    Ohio Revised Code 718.27  "Interest and Penalties" 
 
(A) As used in this section: 
  
 (1) "Applicable law" means this chapter, the resolutions, ordinances, codes, directives, instructions, 
 and rules adopted by a municipal corporation provided such resolutions, ordinances, codes, 
 directives, instructions, and rules impose or directly or indirectly address the levy, payment, 
 remittance, or filing requirements of a municipal income tax. 
  
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 (2) "Income tax," "estimated income tax," and "withholding tax" means any income tax, estimated 
 income tax, and withholding tax imposed by a municipal corporation pursuant to applicable law, 
 including at any time before January 1, 2016. 
  
 (3) A "return" includes any tax return, report, reconciliation, schedule, and other document required 
 to be filed with a tax administrator or municipal corporation by a taxpayer, employer, any agent of 
 the employer, or any other payer pursuant to applicable law, including at any time before January 1, 
 2016. 
  
 (4) "Federal short-term rate" means the rate of the average market yield on outstanding marketable 
 obligations of the United States with remaining periods to maturity of three years or less, as 
 determined under section 1274 of the Internal Revenue Code, for July of the current year. 
  
 (5) "Interest rate as described in division (A) of this section" means the federal short-term rate, 
 rounded to the nearest whole number per cent, plus five per cent.  The rate shall apply for the 
 calendar year next following the July of the year in which the federal short-term rate is determined 
 in accordance with division (A)(4) of this section. 
  
 (6) "Unpaid estimated income tax" means estimated income tax due but not paid by the date the tax 
 is required to be paid under applicable law. 
  
 (7) "Unpaid income tax" means income tax due but not paid by the date the income tax is required 
 to be paid under applicable law. 
  
 (8) "Unpaid withholding tax" means withholding tax due but not paid by the date the withholding 
 tax is required to be paid under applicable law. 
  
 (9) "Withholding tax" includes amounts an employer, any agent of an employer, or any other payer 
 did not withhold in whole or in part from an employee's qualifying wages, but that, under applicable 
 law, the employer, agent, or other payer is required to withhold from an employee's qualifying 
 wages. 
 
(B) 
  
 (1) This section applies to the following: 
   
  (a) Any return required to be filed under applicable law for taxable years beginning on or after 
  January 1, 2016; 
   
  (b) Income tax, estimated income tax, and withholding tax required to be paid or remitted to the 
  municipal corporation on or after January 1, 2016. 
  
 (2) This section does not apply to returns required to be filed or payments required to be made 
 before January 1, 2016, regardless of the filing or payment date.  Returns required to be filed or 
 payments required to be made before January 1, 2016, but filed or paid after that date shall be 
 subject to the ordinances or rules, as adopted before January 1, 2016, of the municipal corporation 
 to which the return is to be filed or the payment is to be made. 
 
(C) Each municipal corporation levying a tax on income may impose on a taxpayer, employer, any 
agent of the employer, and any other payer, and must attempt to collect, the interest amounts and 
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penalties prescribed under division (C) of this section when the taxpayer, employer, any agent of the 
employer, or any other payer for any reason fails, in whole or in part, to make to the municipal 
corporation timely and full payment or remittance of income tax, estimated income tax, or 
withholding tax or to file timely with the municipal corporation any return required to be filed. 
 
 (1) Interest shall be imposed at the rate described in division (A) of this section, per annum, on all 
 unpaid income tax, unpaid estimated income tax, and unpaid withholding tax. 
  
 (2) 
   
  (a) With respect to unpaid income tax and unpaid estimated income tax, a municipal corporation 
  may impose a penalty equal to fifteen per cent of the amount not timely paid. 
   
  (b) With respect to any unpaid withholding tax, a municipal corporation may impose a penalty not 
  exceeding fifty per cent of the amount not timely paid. 
   
 (3) With respect to returns other than estimated income tax returns, a municipal corporation may 
 impose a penalty of twenty-five dollars for each failure to timely file each return, regardless of the 
 liability shown thereon for each month, or any fraction thereof, during which the return remains 
 unfiled regardless of the liability shown thereon.  The penalty shall not exceed one hundred fifty 
 dollars for each failure. 
 
(D) 
  
 (1) With respect to the income taxes, estimated income taxes, withholding taxes, and returns, no 
 municipal corporation shall impose, seek to collect, or collect any penalty, amount of interest, 
 charges, or additional fees not described in this section. 
  
 (2) With respect to the income taxes, estimated income taxes, withholding taxes, and returns not 
 described in division (A) of this section, nothing in this section requires a municipal corporation to 
 refund or credit any penalty, amount of interest, charges, or additional fees that the municipal 
 corporation has properly imposed or collected before January 1, 2016. 
 
(E) Nothing in this section limits the authority of a municipal corporation to abate or partially abate 
penalties or interest imposed under this section when the tax administrator determines, in the tax 
administrator's sole discretion, that such abatement is appropriate. 
 
(F) By the thirty-first day of October of each year the municipal corporation shall publish the rate 
described in division (A) of this section applicable to the next succeeding calendar year. 
 
(G) The municipal corporation may impose on the taxpayer, employer, any agent of the employer, or 
any other payer the municipal corporation's post-judgment collection costs and fees, including 
attorney's fees. 

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