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CITY OF GREEN MUNICIPAL INCOME TAX
The municipal income tax is required to be filed and paid by: all residents and part year
residents age eighteen or older at the end of the year; all non-residents receiving compensation
for work done or services performed in the City whose employer did not fully withhold Green
Income Tax; non-residents owning rental property in the City; real estate agents earning
commission on the sale or rental of property located in Green; insurance agents who work for a
broker located in the City; businesses, contractors, and subcontractors located or doing business
in the City. A credit of up to two percent (2%) will be allowed for taxes paid by residents of
Green to another municipality. The tax also applies to net profits of corporations, partnerships,
and businesses located or doing business in the City of Green.
Examples of taxable income include, but are not limited to: earned income (salaries, wages,
commissions including wage continuation plans for sick pay, vacations, deferred compensation,
etc.) tips, distributive share of net profits of a partnership, LLC, or subchapter "S" corporation,
net profits from a business, net rental income, oil & gas royalties, and income from lotteries,
sweepstakes, gambling, games of chance, prizes and awards.
Examples of exempt income include, but are not limited to: pensions or annuities paid under a
retirement plan, intangible income, capital gains on investments and other unearned income
including alimony and child support, proceeds from insurance, welfare, unemployment benefit
payments paid by the State of Ohio, military pay and allowances for duty with the armed forces.
REGISTRATION
All residents receiving this notice are requested to complete the enclosed registration and return
it to the Income Tax Office within ten (10) days.
INFORMATION
The Income Tax Office is located in the Central Administration Building at 1755 Town Park
Boulevard. The telephone number for the tax office is (330) 896-6622. U.S. mail is not
delivered to this physical location. The mailing address is as follows:
City of Green
Division of Taxation
PO BOX 460
GREEN OH 44232-0460
Email: taxsecure@cityofgreen.org Web site: www.cityofgreen.org/income-tax
INDIVIDUAL FILING REQUIREMENTS
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An annual return is due April 15 or on the due date of the Ohio individual income tax return,
whichever is later. An annual estimate is required to be filed by April 15th of each year if the
amount of non-withheld tax expected to be due will exceed $200.00.
Rev 2/17
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