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 liable DEFINITION OF EMPLOYER for a late file penalty of $25 per month or fraction of a month thereof (maximum $150) and a late payment penalty of up to 50% of the unpaid withholding tax due. Also an The term “employer” means an individual, partnership, association, corporation, employer who fails to deduct, withhold, and/or remit the tax of an employee, or who governmental body unit or agency, or any other entity whether or not organized for shall attempt to do anything whatever to avoid the payment of the whole or any part profit, who or that employes one of more persons on a salary, wages, commission of the tax shall be guilty of a first degree misdemeanor and shall be fined not more or other compensation basis. than one thousand 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 Employer must also submit W-2 forms that include qualifying wages and tax from making a return or from paying the tax. Payment of the penalty provided in this withheld for all other municipal corporations. section shall not 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 2023 MAY 1, 2023 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 2023 JULY 31, 2023 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 2023 OCTOBER 31, 2023 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 2023 JANUARY 31, 2024 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 2023 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 ����������� ����������� ����������� |