IMPORTANT
                     2023            FORMS

                          NET PROFIT                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              www.ccatax.ci.cleveland.oh.us
                                                              CCA – DIVISION OF TAXATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Additional information may be obtained at 

                                          INSTRUCTION BOOKLET                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Read Instruction Booklet before completing form. 

MUNICIPAL INCOME TAX                                                                     The enclosed 2023 Municipal Income Tax Net Profit Return (CCA 120-                                                                        17BR) is to be used for filing all business entity income tax returns.                                                                       All  individuals  including  anyone  filing  a  Federal  Schedule  C,                                                                (including single member LLC’s that file a Federal Schedule C)                                                              E or F with their Individual Federal Income Tax Return, must use the CCA Individual Tax Return (CCA 120-16 IR).                                                                    CCA Net Profit Returns must have copies of the Federal Return with all attachments including K-1’s when applicable. Attach  your  remittance  to  front  of  form.  Make  checks  payable  to                            CCA – Division of Taxation.

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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          718.01),
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  GENERAL INSTRUCTIONS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        718.01
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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                                Who Must File Form CCA 120-17BR                                                                                                       Every entity doing business in a CCA municipality as defined by the Rules and Regulations must file a                                                                                                     Net Profit Return. Individuals, including sole proprietorships, must file an Individual Tax Return.  Taxpayer Identification Number The federal employer identification number must be shown on all tax returns, payments and correspon                                          dence filed with CCA. Where to Get Forms       Forms         www.ccatax.ci.cleveland.oh.us, and can be ordered 24/7. When to File                                                                                                                 The due date for tax returns is April 15th, or the 15th day of the fourth month following the taxpayer’s fiscal                                                                                                               year-end. When April 15th falls on a Saturday, Sunday, or legal holiday, a form is considered timely filed if filed on the next succeeding day that is not Saturday, Sunday or legal holiday.                                                                                                          The total amount of tax due as shown on line 6, Column 7A on the front page of the Net Profit Tax Return must be paid when the return is filed. Make remittance payable to the CCA – Division of Taxation.  Where to File                                                                                                                                   Estimated Tax             Estimated ci.cleveland.oh.us                                                                                                                  If  you  expect  to  owe  at  least  $200.00  in  tax  for  the  current  tax  year,  2024,  you  must  file and                                                                                                          Profit Tax Estimates. A Net Profit Tax Estimate must be completed and paid by every business entity that                                                                                                        has taxable income for the current tax year (to the extent the estimated tax due exceeds any available                                           overpayment carried forward as a credit).            Extensions                                                                                                    CCA honors the IRS extension. Attach a copy of the IRS extension, extension confirmation number or                                                                   IRS acknowledgment to the Net Profit Tax Return when it is filed.                                                                                                          extend the time to pay the tax due. original due date of the Net Profit Tax Return.                        Penalties and Interest                                                                                                   CCA member municipalities follow the penalty and interest rates indicated in ORC 718. Penalty and                                                                                                            interest rates are available on our website at www.ccatax.ci.cleveland.oh.us. Failure to pay estimated tax                                                                                                               payments totaling at least 90% of the current year tax due or 100% of the prior year tax due no later than 15                                                                                                     days before the end of your tax year may result in penalty and interest charges for underpayment of                                                      estimated tax in accordance with ORC section 718.08. Signature                                                                                                           Sign and date your return before submitting it to the CCA – Division of Taxation. A return is not “filed”                                                                                                               within the meaning of the law, until signed by the taxpayer or an agent legally authorized to sign tax return                                                                                                          for such taxpayer. If the return is prepared by someone other than the taxpayer, such person should also                                                                                                          sign the return. By checking the appropriate box you may elect to authorize your preparer to contact CCA regarding this return (ORC 718.05).                              What Constitutes Net Profits                                                                                                Net profits are based on Adjusted Federal Taxable Income, as determined under Ohio law. Please Ohio                                              codes.ohio.gov/orc/718 for more information.                          Net Loss Carried Forward Losses                                                                                                      Losses may not be carried back. Loss carryforwards for taxpayers paying multiple municipalities must                                                                                                             allocated in the same manner as taxable net profits. Failure to allocate loss carry forwards and/or failure                                                                                                          to timely file all tax returns may result in the inability to determine any applicable loss carryfoward,                                         in loss being disallowed until resolved.

If
   If 
 to

municipality,   
instructions

718.01

ORC
to

refer  —   Enter amount from line Z of 

please
1,  LINE 2-B

line 2
on

listed
SPECIFIC INSTRUCTIONS
not
is

type Column 4 less columns 5 and 6 which equals column 7a Net Tax Due. An  overpayment can be credited to next year in column 7b or refunded in column 7c. 
line 2-B is larger the difference is subtracted from line 1.  — List city name where profit/loss occurred.  — List taxable income from each city by line.  — Find tax rate in Tax Rate Schedule for each city in which income was earned.   — Multiply column 2 by column 3.  — Enter any overpayment carried forward as a credit from previous tax year.   — Enter net profit estimated tax paid.  — 
 3
entity

Fiscal year and short period filers must indicate beginning and ending month/year of period covered by the return. your determine what amount to report as “Income per attached federal return.” 
If amount on line 3-A. If your business income is allocable to more than one please complete Schedule Y on page 2 of the return and report the total from Schedule Y  on this line.  Total each column. 
The result of line 3-B less line 3-C is the income subject to the city income tax this year. If all income is earned in one city bring down the income from line 4 and complete line 5.  two or more cities are involved complete Schedule Y first. COLUMN 1 COLUMN 2  COLUMN COLUMN 4  COLUMN 5 COLUMN 6  COLUMN 7
 — Print or type the information in the spaces provided.  —   Enter amount from line M of Schedule X.  —   Difference between lines 2-A and 2-B. If line 2-A is larger add difference to line 1 figure,  —   The result of line 1 plus line 2-A less line 2-B.  —   If all your business income is allocable to one municipality, enter 100% and report the   —   Enter the amount of the allowable prior year loss carryforward.  
 —  —  — 
 Use Schedule Y, Part A if business activity is conducted in more than one city.  Complete the loss carry forward schedule on the front of the tax return to allocate the loss. and the sum is divided by two.  Whenever a line is provided for a city name, enter name of city where business is conducted. Enter word “multiple” if business is conducted in more than one municipality, none of which are CCA member municipalities. community where the business was conducted or the property located.  Attach all K-1 forms, to include partner or shareholder home address (or a separate schedule listing all required K-1 information).
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HEADING LINE 1 LINE 2-A Schedule X. LINE 2-C LINE 3-A LINE 3-B LINE 3-C LINE 4 —  LINE 5 LINE 6
Allocation of Net Profits The business allocation percentage formula is to be used by all entities and corporations doing business within and out of CCA municipalities. See ORC 718.02 for more information. 

 C  Add
 This  leased  federal
 applicable
against
 allocation  each
SCHEDULE X

3

SCHEDULE INSTRUCTIONS 
Business Allocation Formula 
 
  Taxpayers doing business in more than one municipality must use Schedule Y to allocate 

Average original cost of real and tangible property used in the taxpayer’s trade or business, and owned, rented or leased by the taxpayer. To determine the value of rented or property, multiply gross annual rental and/or lease payments by 8. Total wages, tips and other employee and/or owner compensation deducted on the attached tax return. Gross receipts from sales made and services performed, regardless of where made or performed. the ratios obtained and divide by the number of ratios used to obtain the business percentage for each municipality listed. The business allocation percentage is applied Adjusted Federal Taxable Income as calculated on Page 1, Line 3A of this form for municipality listed.
IRC Sec. 291 recapture upon the sale or exchange of IRC Sec. 1250 property as applicable to a Corporation. Any limitations on IRC Sec. 179 depreciation expenses and/or charitable contributions as to a C Corporation.
 Adjustments to Income per Federal Tax Return as reported on Line 1 of this Form Schedule is used to determine how much of the income per your attached federal tax return is subject to the municipal net profits tax. The state of Ohio preempts cities from taxing intangible income (see ORC 718.01 (S) for definition of intangible income). Add-back all taxes based on income deducted on your attached federal return. Depreciation recapture on tangible personal property and/or real property is taxable in accordance with sections 1245 and 1250 of the Internal Revenue Code. For purposes of determining Adjusted Federal Taxable income for non-C Corporations, the following adjustments shall also apply and be included in the amount reported on Schedule X, line E. 1. 2. Loss  on  the  sale,  exchange  or  other  disposition  of  depreciable  property  or  real  estate  used  in  your business is not an allowable deduction for city net profit purposes. See ORC 718.01 for more information. SCHEDULE Y their net profits. See ORC 718.02 for more information. Determine the ratio of each municipality’s portion of the following: (1) (2) (3)

3.0%

2.75% 1-1-09

2.6%

2.5% 1-1-17 1-1-99 7-1-97 1-1-15 1-1-22 1-1-17 1-1-99 8-13-21 1-1-17 1-1-99 1-1-17 11-8-11 1-1-17

2.25% 1-1-18

2.0% 3-1-81 3-1-92 1-1-91 7-1-97 1-1-01 4-1-87 7-1-81 9-1-92 7-1-95 1-1-02 10-23-95 10-23-95 1-1-02

1.75% 1-1-21 1-1-85

1.65%

1.6% 1-1-12

1.5% 1-1-04 3-1-79 1-1-24 9-1-12 1-1-19 1-16-80 1-1-84 7-1-15 7-1-84 1-1-18 1-1-75 1-1-02 1-1-20 1-1-97 1-1-04

1.4%

1.3%

1.25% 1-1-88 1-1-12
EFFECTIVE DATE OF ORDINANCE

CCA MEMBER MUNICIPALITIES 1.15%
1.1% 7-1-20 Revenue Sharing JEDD/JEDZ
TAX RATE SCHEDULE

1.0% 1-1-71 1-1-68 1-1-71 4-1-88 1-1-71 6-20-90 7-1-70 1-1-69 1-1-71 7-1-99 1-1-08 10-1-12 1-1-82 7-1-68 1-26-96 8-1-83 1-1-14 1-1-19 1-1-87 1-1-05 7-1-80 1-1-71 1-1-23 1-1-69 1-1-07 1-1-08 4-1-70 8-1-22 7-25-20

.75% 4-1-06

.5% 1-1-67 7-1-67 4-12-77 1-1-01 1-1-77

CODE 176 199 200 252 275 276 347 348 356 357 371 420 459 495 517 533 534 538 539 541 548 560 585 587 605 640 659 661 680 698 703 722 755 762 772 797 833 835 982 984 993 995 998 990 996 992 988 981 994

(Paulding County)

MUNICIPALITY Burton Clayton Cleveland Dalton Edon Elida Geneva-on-the-Lake Germantown Grand Rapids Grand River Highland Hills Linndale Marble Cliff Mentor-on-the-Lake Montpelier Munroe Falls New Carlisle New Madison New Miami New Paris North Baltimore North Randall Oakwood Obetz Orwell Paulding Phillipsburg Pitsburg Riverside Rock Creek Russells Point Seville Shreve Somerset South Russell Union Waynesfield West Milton Burton/Vill Twp Clayton/Clay Emerald Park Cleve/High Hills Cleve/Warr Hts Gateway High Hills/Cleve IX Center N. Baltimore Prairie Obetz Shaker Square