INSTRUCTIONS FOR PREPARING AND FILING FORM EQR
WHO MUST FILE:                                                                                      HOW TO PREPARE THIS FORM:
Each employer within the village of Lisbon, Ohio (who has established an “employer-employee”        LINE 1 -  Enter total compensation PAID all taxable employees during the quarter for which 
relationship) who employs one or more persons is required to withhold the Lisbon Income Tax from         return is made.  If no compensation was paid during the quarter, so indicate and 
all compensation paid taxable employees at the time or times such compensation is paid and to file       return Form.
Form EQR and remit such tax to the City Income Tax Dept. before the last day of the month next
following the quarterly period in which the withholding deduction was made.
                                                                                                    LINE 2-  Enter total ACTUAL tax withheld from taxable employees during the quarter for 
QUARTERLY RETURN:                                                                                        VILLAGE OF LISBON, OHIO - INCOME TAX.
The quarter in which compensation is paid (not earned) is the period for which Quarterly Return
on Form EQR is made.
INTEREST AND PENALTIES:                                                                             LINE 3 -  To adjust current payment of actual tax withheld for under payment or overpayment
All taxes imposed by the Ordinance and remaining unpaid after they have become due shall, in             in previous quarter.  Please attached statement explaining reason for adjustment.
addition to the amount of the unpaid tax, bear interest at the rate of eighteen percent (18%) per
annum, and the taxpayer upon whom said taxes are imposed shall be liable, in addition thereto, to                                          1     2
a penalty of one and one half percent of the amount of the unpaid tax for each month.               LINE 4 -  As interest, if return is past due enter 1 ⁄ % of amount on line 2 for each month,
                                                                                                         or part of month, past due.
FAILURE TO FILE RETURN OR PAY TAX:
Any taxpayer shall fail or refuse to make any return or declaration required by the Ordinance, or
any taxpayer who shall refuse to pay the tax, penalties and interest imposed by the Ordinance, or   LINE 5 -  As penalty, if return is past due (in addition to line 4), enter 1 ⁄ % of amount on12
any taxpayer who shall refuse to permit the City Auditor to examine his books, records, and papers       line 2 for each month, or part of month.
or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do
anything whatever to avoid the payment of the whole or any part of the tax shall be guilty of mis-
demeanor and shall be fined not more than Five Hundred Dollars ($500.00) or imprisoned for not      LINE 6 -  Enter the sum total of the figures shown on lines 2-3-4 and 5.  This is the amount
more than six (6) months, or both.  The failure of any employer or taxpayer to receive or procure a due, and MUST be paid with this return.
return or declaration form shall not excuse him from making a return or declaration or from paying
the tax.