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WHO MUST FILE
All individuals 18 years of age and older subject to local income tax. Note: Montpelier, Munroe Falls,
New Paris, Oakwood, Obetz, Phillipsburg and Riverside have no minimum age; Geneva-on-the-Lake
uses 15 as a minimum age. Grand River and West Milton use 16 as the minimum age. New Carlisle
individuals 16 and 17 years old earning $2,500.00 or more are subject to the tax.
You must file a CCA Individual City Tax Form or Exemption Certificate (including retired persons, public
assistance, etc.) if one or more of the following applies to you:
1. Live in a CCA member municipality that has mandatory filing. (See Tax Rate Schedule)
Note: Phillipsburg residents less than 16 years of age; Obetz residents whose only income is
exempt income and have no tax liability to the Village of Obetz; New Carlisle and Riverside
retired residents with no municipal taxable income; West Milton retired residents after filing a
return for the year following the year in which they became permanently retired; are exempt
from filing.
2. Live in a CCA member municipality with a tax credit of less than 100% when work is performed
outside the residence city (See Tax Rate Schedule).
3. Have taxable income in a CCA member municipality in which municipal income taxes were not
withheld or were withheld incorrectly.
4. Conduct business in a CCA member municipality.
5. Own rental property in a CCA member municipality and charge gross monthly rent
exceeding $125.00 (Rental income subject to municipal ordinance).
WHAT INCOME IS TAXABLE
Taxable income includes but is not limited to, the following: Income from wages, salaries, tips,
commissions, profit from rents, profit from business, professional fees, wage continuation plans
(including retirement incentive plans, severance pay and short-term disability), prizes and gambling
winnings (lottery subject to municipal ordinance) or any other income for which no provision has
been made for listing on the tax return.
Tuition grants which include research and/or teaching duties are subject to the city income tax.
Short Term Disability benefits and third party sick pay received under a wage continuation plan are
taxable.
Retirement Plans, i.e. 401(k), 403(b), IRA, Keogh, STRS, PERS “picked up” by a public employer
are not deductible from wages. The cost of group term life plans over $50,000.00 are taxable. City
taxes are paid on income (salaries, wages, profits, and other compensation) when it is earned, not
when it is received in retirement.
WHAT INCOME IS EXEMPT FROM THE TAX
The following types of income are exempt from municipal income tax (subject to ordinance).
1. Pay or allowance of members of the armed forces of the United States.
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3. Alimony received.
4. Insurance proceeds received for reason of death, compensatory personal injuries or for
damages to property.
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6. Gains from involuntary conversion, interest on federal obligations, items of income already taxed
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estate during the period of administration (except income from the operation of a business).
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is prohibited by the United States Constitution or any act of Congress limiting the power of the
state or their political subdivisions to impose net income taxes on income derived from
interstate commerce.
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