Frequently Asked Questions
Question: What income is taxable to the City?
Answer: Taxable income includes salaries, wages, commissions and other compensation including but not limited: to bonuses, incentive payments, fees, property in lieu of cash, tips, severance pay, supplemental unemployment benefits (sub pay), sick pay, excess insurance premiums, vacation pay, salary/wage continuation plans, state lottery proceeds, profits from businesses, professions and partnerships, rents and all deferrals.
Question: Who is subject to the City's Income Tax?
Answer: Anyone who lives in the City or has taxable income inside the City.
Question: Who is required to file Form R with the
Answer: Form R should be used by individuals, partnerships, corporations and any other entity having income taxable to this City. Residents must file on all taxable income, wherever earned, unless the tax was withheld by a Bowling Green employer. Part-year residents must file on all taxable income earned during the period of their Bowling Green residency (unless the only taxable income is a wage earned here and the tax has already been properly withheld) and should pro-rate income, expenses and credits accordingly. Part-year residents should not, however, pro-rate any income, expense and credit that is earned or that relates to Bowling Green. Nonresidents must file on all taxable Bowling Green income, unless wages earned in Bowling Green is the only taxable income and the tax was properly withheld.
Question: What is the due date of Form R?
Answer: The due date is three and one half (3 1/2) months following the end of the fiscal year. For calendar year filers, the due date is April 15.
Question: What support information should be attached to
Answer: The income, adjustments and credits need supporting documentation. We prefer that you attach W-2's and Federal schedules (C, E, 2106, etc.).
Question: Which copy of my W-2 do I attach to Form R?
Answer: Provide any copy (or legible photo copy) that reports CITY tax withholding.
Question: I have an overpayment; what should I do?
Answer: We suggest that you carry-forward the overpayment if the estimated taxes that you owe for first and second quarters are more than the overpayment. Make sure you show the overpayment on Form R line 11 and on Declaration of Estimated Taxes line 8.
Question: How are the income tax collections spent?
Answer: Of the total tax rate of 1.92%, 0.14% of gross collections is distibuted to a special police fund and 0.28% is distributed to a special firefighters fund. That money can only be used to support new police and fire personnel. The net collections of the remaining tax rate of 1.5% is distributed as: 50% to the general fund, 5% to street repair, 8 1/3% to capital improvements, 33 1/3% to water & sewer capital improvements and 3 1/3% to park and recreation. Starting January 1, 2011 the total tax rate increases to 2.00%. The additional 0.08% tax rate is distributed to a special firefighters fund raising the total to 0.36%.
Question: What are your office hours?
Answer: We are open Monday through Friday from 8:00 A.M. to 4:30 P.M.
Question: I have taxes withheld for the Bowling Green City
School District. May I deduct this tax from the City taxes that I
Answer: The School District Income Tax may not be deducted from the City taxes that you owe. That tax is paid to the State of Ohio, as the administrator of the tax, and then paid to the appropriate school district.
Question: I have a question about my property taxes.
Answer: Call the Wood County Treasurer at (419) 354-9130 for questions concerning real estate taxes in Wood County.
Question: I don't know what School District I live in.
Answer: Call the Wood County Board of Elections at (419) 354-9120 for the School District you live in for Wood County.