CITY TAX DEPT       FORM LW-1 (MONTHLY OR QUARTERLY STATEMENT)
50 TOWN SQUARE
P.O. BOX 155        FORM LW-3 (ANNUAL RECONCILIATION)
LIMA, OHIO 45802
PHONE (419) 221-5245
FAX (419) 998-5527

EMPLOYER’S MUNICIPAL INCOME TAX WITHHOLDING FORMS

                                               INSTRUCTIONS FOR FILING FORM LW-1

WHO MUST FILE                                                                       INTEREST
Each employer within the City of Lima who employs one or more employees on a        All taxes unpaid after they have become due bear interest from the date due.  
salary, wage, commission or other compensation basis, shall deduct from such        The interest rate is based on the Federal rate and may change annually. Visit our  
compensation earned and paid on and after Jan. 1, 1983 the tax of 1.5% of salaries, website at www.cityhall.lima.oh.us for interest rates.”
wages, commission and other compensation due by the employer to the employee,       PENALTIES
and shall make this return of Form LW-1, the Director of Taxation, and pay to the 
City of Lima the amount of taxes so deducted on or before the day shown on the      Any taxpayer or employer who shall fail to file a return within the time required by the  
front of this return.                                                               Ordinance, in addition to the interest and other penalty hereby imposed, shall be 
DEFINITION OF EMPLOYER                                                              liable  for a late file penalty of $25 per month or fraction of a month thereof and a late 
                                                                                    payment penalty of up to 50% of the unpaid withholding tax due. Also an employer 
The term “employer” means an individual, partnership, association, corporation,     who fails to deduct, withhold, and/or remit the tax of an employee, or who shall attempt 
governmental body unit or agency, or any other entity whether or not organized for  to do anything whatever to avoid the payment of the whole or any part of the tax shall 
profit, who or that employes one of more persons on a salary, wages, commission     be guilty of a first degree misdemeanor and shall be fined not more than one thousand 
or other compensation basis.                                                        dollars ($1000) or imprisoned for not more than 6 months or both. The failure of any 
                                                                                    employer to receive or procure a return form shall not excuse him from making a 
Employer must also submit W-2 forms that include qualifying wages and tax           return or from paying the tax. Payment of the penalty provided in this section shall not 
withheld for all other municipal corporations.                                      be construed as relieving a taxpayer of liability for the tax, interest 
Lima Tax Department 419-221-5245.                                                   and/or other penalty assessed. The $25 monthly late filing fee applies to the  
                                                                                    timely remittance of both the LW-1 and LW-3 forms.

EMPLOYERS RETURN OF TAX WITHHELD
CITY OF LIMA, OHIO – DEPT. OF TAXATION
                   FORM LW-1
1.  GROSS WAGES SUBJECT
TO WITHHOLDING...................................... $
2. ACTUAL TAX WITHHELD THIS PERIOD .. $
If payment is past due, complete below
(See instructions)                                                    I HEREBY CERTIFY that the information and statements  contained herein and any schedules attached are true and correct.
3. LATE FEE (See instructions) ........................ $
                                                                      (Signed)  �����������������������������������������������������������
4.  INTEREST (See instructions) ....................... $
                                                                      (Official Title)  ���������������������������������������������   Date ��������������
5.  PENALTY (See instructions) ......................... $                             OWNER, PARTNER, MEMBER, PRESIDENT, TREASURER, AGENT
6. TOTAL .......................................................... $ MAKE CHECK OR MONEY ORDER PAYABLE TO: LIMA CITY TREASURER P.O. BOX 155, LIMA, OHIO 45802
If no wages paid this period mark “None” 
             and return form with explanation.
                                                                               FOR PERIOD ENDING            DUE ON OR BEFORE
                                                                               JAN, FEB, MAR 2024           MAY 1, 2024

                                                                                       THIS RETURN MUST BE FILED ON OR
                                                                                       BEFORE DUE DATE AS SHOWN ABOVE
If Name or Address is Incorrect Make Necessary Change

EMPLOYERS RETURN OF TAX WITHHELD
CITY OF LIMA, OHIO – DEPT. OF TAXATION
                   FORM LW-1
1.  GROSS WAGES SUBJECT
TO WITHHOLDING...................................... $
2. ACTUAL TAX WITHHELD THIS PERIOD .. $
If payment is past due, complete below
(See instructions)                                                    I HEREBY CERTIFY that the information and statements  contained herein and any schedules attached are true and correct.
3. LATE FEE (See instructions) ........................ $
                                                                      (Signed)  �����������������������������������������������������������
4.  INTEREST (See instructions) ....................... $
                                                                      (Official Title)  ���������������������������������������������   Date ��������������
5.  PENALTY (See instructions) ......................... $                             OWNER, PARTNER, MEMBER, PRESIDENT, TREASURER, AGENT
6. TOTAL .......................................................... $ MAKE CHECK OR MONEY ORDER PAYABLE TO: LIMA CITY TREASURER P.O. BOX 155, LIMA, OHIO 45802
If no wages paid this period mark “None” 
             and return form with explanation.
                                                                               FOR PERIOD ENDING            DUE ON OR BEFORE
                                                                               APR, MAY, JUN 2024           JULY 31, 2024

                                                                                       THIS RETURN MUST BE FILED ON OR
                                                                                       BEFORE DUE DATE AS SHOWN ABOVE
If Name or Address is Incorrect Make Necessary Change

EMPLOYERS RETURN OF TAX WITHHELD
CITY OF LIMA, OHIO – DEPT. OF TAXATION
                   FORM LW-1
1.  GROSS WAGES SUBJECT
TO WITHHOLDING...................................... $
2. ACTUAL TAX WITHHELD THIS PERIOD .. $
If payment is past due, complete below
(See instructions)                                                    I HEREBY CERTIFY that the information and statements  contained herein and any schedules attached are true and correct.
3. LATE FEE (See instructions) ........................ $
                                                                      (Signed)  �����������������������������������������������������������
4.  INTEREST (See instructions) ....................... $
                                                                      (Official Title)  ���������������������������������������������   Date ��������������
5.  PENALTY (See instructions) ......................... $                             OWNER, PARTNER, MEMBER, PRESIDENT, TREASURER, AGENT
6. TOTAL .......................................................... $ MAKE CHECK OR MONEY ORDER PAYABLE TO: LIMA CITY TREASURER P.O. BOX 155, LIMA, OHIO 45802
If no wages paid this period mark “None” 
             and return form with explanation.
                                                                               FOR PERIOD ENDING            DUE ON OR BEFORE
                                                                               JUL, AUG, SEP 2024           OCTOBER 31, 2024

                                                                                       THIS RETURN MUST BE FILED ON OR
                                                                                       BEFORE DUE DATE AS SHOWN ABOVE
If Name or Address is Incorrect Make Necessary Change

EMPLOYERS RETURN OF TAX WITHHELD
CITY OF LIMA, OHIO – DEPT. OF TAXATION
                   FORM LW-1
1.  GROSS WAGES SUBJECT
TO WITHHOLDING...................................... $
2. ACTUAL TAX WITHHELD THIS PERIOD .. $
If payment is past due, complete below
(See instructions)                                                    I HEREBY CERTIFY that the information and statements  contained herein and any schedules attached are true and correct.
3. LATE FEE (See instructions) ........................ $
                                                                      (Signed)  �����������������������������������������������������������
4.  INTEREST (See instructions) ....................... $
                                                                      (Official Title)  ���������������������������������������������   Date ��������������
5.  PENALTY (See instructions) ......................... $                             OWNER, PARTNER, MEMBER, PRESIDENT, TREASURER, AGENT
6. TOTAL .......................................................... $ MAKE CHECK OR MONEY ORDER PAYABLE TO: LIMA CITY TREASURER P.O. BOX 155, LIMA, OHIO 45802
If no wages paid this period mark “None” 
             and return form with explanation.
                                                                               FOR PERIOD ENDING            DUE ON OR BEFORE
                                                                               OCT, NOV, DEC 2024           JANUARY 31, 2025

                                                                                       THIS RETURN MUST BE FILED ON OR
                                                                                       BEFORE DUE DATE AS SHOWN ABOVE
If Name or Address is Incorrect Make Necessary Change

City Form LW-3                   RECONCILIATION OF RETURNS
City of Lima                     OF INCOME TAX WITHHELD (FORMS LW-1)
Department of Taxation           WITH W-2 FORMS SUBMITTED HEREWITH                                2024
P.O. Box 155 45802               FILE ON OR BEFORE THE LAST DAY OF FEBRUARY
Do Not Remit With This Form:
For Reconciliation Purposes Only. PLEASE REMIT PAYMENTS WITH FORM LW-1 

1. Total number of employees as represented                  4. Total Income Tax Withheld from compensation as
  by Forms W-2 submitted herewith ........................   shown by Item 2 of Form LW-1 for the period:
2. Total gross wages subject to withholding .............  $ First Quarter ..................... $
                                                             Second Quarter ................     $
3. Total Income Tax Withheld from
  compensation paid all Employees........................  $ Third Quarter ....................  $
                                                             Fourth Quarter ..................   $

                                                             5. TOTAL ................................................................ $
                                                             Item 3 and 5 should be identical, explain fully any discrepancy.

                                                         (Keep for your records - Do not file)

 Period    Due                                           Check  Period                        Due                                                   Check
 Ending    Date Amount                              Date Number Ending                        Date                                      Amount Date Number
 1/31      2/15 ����������� ����������� �����������             7/31                          8/15  ����������� ����������� ����������� 
 2 8/2     3/15 ����������� ����������� �����������             8/31                          9/15  ����������� ����������� ����������� 
 3/31      4/18 ����������� ����������� �����������             9/30                          10/16 ����������� ����������� ����������� 
  1st Qtr. 5/1  ����������� ����������� �����������             3rd Qtr.                      10/31 ����������� ����������� ����������� 
 4/30      5/15 ����������� ����������� �����������             10/31                         11/15 ����������� ����������� ����������� 
 5/31      6/15 ����������� ����������� �����������             11/30                         12/15 ����������� ����������� ����������� 

 6/30      7/17 ����������� ����������� �����������             12/31                         1/15  ����������� ����������� ����������� 
  2nd Qtr. 7/31 ����������� ����������� �����������             4th Qtr.                      1/31  ����������� ����������� �����������