St. Bernard at a Glance Council City Gov't & Services Council Minutes

St. Bernard Tax Department
110 Washington Avenue
St. Bernard, OH 45217-1399

Tax Department: Direct Dial: 513-242-7710
Fax Number: 513-242-5402
Office Hours:  9 A.M. - 5 P.M. Monday - Friday

Ed Geiser, Tax Commissioner
513-242-7710 or 513-242-7770 Extension 24
Fax 513-242-5402
tax@cityofstbernard.org

TAX RATE 

      The City of St. Bernard has an income tax rate of 2.1 %  that applies to all who live, work, operate a business within or do business within the City of St. Bernard.

2007 Filing Due Date
On or before April 15 or the 15th day of the fourth month following the end of the fiscal year.

GENERAL INFORMATION

INDIVIDUALS
All residents, 18 years or older, domiciled in the City of St. Bernard must file a return with the City of St. Bernard, even if no tax is due and even if you were not required to file in the past.

If you are a new resident or if you have not registered with the City of St. Bernard Tax Department please contact the St. Bernard Tax Department.

Qualifying Wages (generally, Medicare wage box 5 of Form W-2) are taxable to the City of St. Bernard.  Deferred compensation, i.e., 401-K plans, pension plans, etc., is subject to municipal tax.  Stock Options are taxable when they are includable on Form W-2 or 1099.

Gambling prize and lottery winnings are taxable.  Gambling, prize and lottery winnings reported in IRS form W-2-G, Form 5754 are taxable for the City of St. Bernard income tax purposes.   Gambling losses do not offset winnings.  Business losses cannot offset winnings.

Other Income (Line 2 of tax form) – Include 1099 “Miscellaneous Income”, Federal Schedule C for profit or loss from a business (this applies if you are self-employed or a sole proprietor), Federal Schedule E for any rental property.  St. Bernard residents report all profits and losses from rental property, no matter where the property is located.  Non-residents of St. Bernard report profits or losses only from properties located within St. Bernard.  Total monthly rent collected must exceed $300 per month to be reportable to St. Bernard.  If rental property is sold or exchanged please attach Form 4797 or Form 8824, if applicable.  Depreciation is subject to recapture up to the amount of gain.  Net Operating Losses can be carried forward 5 years.  A net operating loss by a business or profession is not deductible from W-2 wages or gambling winnings.

Items to be included with tax returns: 
   - W-2 Form(s)
   - 1099 Form(s)
   - Page one of applicable federal form 1040
   - Applicable schedule(s) and/or forms(s) for income on form 1040 lines 12, 17, 18 and 21, other federal
      form(s)/schedule(s) and supporting documentation as appropriate.
   - Payment of tax due (checks made payable to City of St. Bernard).

Taxpayers have the option to appeal decisions to the Ohio Board of Tax Appeals.
  
NET PROFIT
All corporations, partnerships, trusts, estates or other entities conducting business in, performing services in, or deriving income (or loss) from activities in the City of St. Bernard must file a City of St. Bernard income tax return.
-
Annual returns are due on or before April 15 or 3 ½ months after the month of the fiscal year end. 

Estimated payments are due on or before April 15, June 15, September 15, and December 15.

See instructions included with forms and memo to Taxpayers for Businesses .

WITHHOLDING
Municipal Code requires that each employer within or doing business within the City of St. Bernard, Ohio, withhold tax on all “qualifying wages” as defined in Internal Revenue Code Section 3121(a) earned in the City of St. Bernard.

Monthly withholding due on or before the 15^th of the month following the month of withholding.  Quarterly withholding due on or before the last day of the month following the last day of the quarter.

See notice to Withholding Taxpayers for additional details.

The current tax rate is 2.1%.
 

ALL FILERS REQUIRED TO PROVIDE A COPY OF FEDERAL RETURN (FIRST PAGE):
All City of St. Bernard filers will be required to file a copy of the first page of the Federal Return with their City of St. Bernard return.

RENTAL OWNERS REQUIRED REPORTING:
Within thirty (30) days after a new tenant occupies rental property of any kind within the Municipality, all owners of rental property who rent to tenants of apartments, rooms and other rental accommodations shall file with the Tax Commissioner a report showing the name, address and telephone number of each such tenant who occupies an apartment, room or other rental property within the Municipality.  Within thirty (30) days after a tenant vacates an apartment, room or other rental property located within the Municipality, the owner of such vacated rental property shall file with the Tax Commissioner a report showing the date of vacation from the rental property and a forwarding address. Failure to provide information shall be considered a violation of Section 181.12 (A) 10 of the Tax Code.

LICENSE/PERMIT DENIAL:
An authority who issues a license or permit may deny issuance of an original license or permit, prohibit subsequent assignment of a license or revoke an existing license or permit for failure to comply with the income tax regulations per Municipal Code.