City of Celina
225 North Main Street
Celina, OH 45822

877.591.3113
City of Celina, Ohio
WELCOME TO CELINA, OHIO!
CITY GOVERNMENT
INCOME TAX FAQ
What is the income tax rate for Celina?

One and one-half percent (1.5%).   * *The new tax rate of one and one-half percent will become effective 01/01/2011 through 12/31/2017.   When preparing your Celina city tax return, a one percent (1%) tax credit on wages taxed by another municipality, will be allowed.

Who is required to file a Celina City income tax return?

All residents of Celina who are 16 years old or older are required to file a yearly return; this also includes partial year residents. Also, every business located in or performing services within Celina is required to file. Non-residents are required to file only when they have income earned within Celina that is not fully withheld upon or have a business or rental property in Celina. Returns are required with no regard for the amount of income received or losses incurred.

If I was a partial year resident, do I have to file and pay tax on my income for the entire year?

No, Celina permits prorating of income based on months of residency. To calculate how much of your income you will need to pay tax on, divide your income by 12 and then multiply the result by the number of months that you lived in Celina last year. Any tax that was withheld from your wages is also prorated as above.

Are retired persons required to pay the tax?

Retirees are not required to pay tax on social security or on income from a qualified retirement plan. However, retirees are subject to the tax on any other type of earned income that they may have such as wages, rentals, farm income, self employment income, etc. If all of your income is from a non-taxable source (i.e., qualified pension, interest, dividends, etc.) you may contact the income tax department to receive an exemption from filing.

I live with and am supported by a family member/friend. Do I need to file?

Yes, if you are age 18 or older. Even though you do not work or you can be claimed as a dependent on someone else’s federal tax return, your obligation to file a Celina tax return is not terminated

I receive Social Security Disability. Do I need to file?

The city requires an initial filing including a copy of your award letter stating when you became disabled.  When this information is received, the account will be inactivated for four (4) years.  At that time, an information letter will be mailed to you asking for any updated information.  If you receive Supplemental Social Security, you are required to file yearly as this is meant as a short-term situation. 

When are my city income taxes due?

April 15th is the due date. To be considered timely filed the return must be received on or before April 15th. A return that is mailed must be postmarked April 15th or before. The cancellation from a postage meter does not constitute a postmark and the day that the City of Celina receives the tax return will determine the date of filing.

Where do I obtain tax forms?

Forms will be mailed to taxpayers mid January. Forms are also available at 225 N Main St, and at the Mercer County library. Forms can also be downloaded via the Internet from the City website: http://www.celinaohio.org.  Click on “City Government” then the sub-link for “Codified Ordinances and Taxes”.    PLEASE NOTE:  If last year you utilized the services of a CPA firm or other tax preparation provider you will only receive a Post Card reminder to file an annual city tax return.

Where do I file my City tax return?

A tax return is due on or before April 15th and can be dropped off at the Celina City Building, 225 N Main St., between the hours of 8:30 A.M. to 4:30 P.M. Monday thru Friday or can be mailed to Tax Administrator, PO Box 117, Celina, Ohio 45822-0117.  If assistance is needed, please call 419-586-2594.

Can I file my Celina tax return electronically?

No; at the present time, Celina does not have the capability to accept forms filed electronically. It is up to you to file the paper return that you received or were given by your tax preparer.

Can I apply for an extension of time to file my return?

Extensions of up to six months may be obtained for the time to file a net profit tax return. The request will be automatically approved provided that:

a. A copy of the Federal Extension Request form 4868 (individual) or 7004 (corporation) is submitted to our office on or before the original due date of the return being extended; and

b. You are not delinquent in the filing or payment of Celina city tax for any prior tax year.

**The extension request is for filing only.  If you anticipate tax due, please include payment with extension request. 

I received information late. How do I add to my filing?

You may amend (change) a filing within three (3) years after the original was filed.  Amended information may include, but not limited to, additional W-2’s or an attachment of Business Expenses (Form 2106) or miscellaneous income.

Why is City taxable income on my W-2 higher than Federal or State taxable income?

It is federal and state tax policy to give tax preference or to defer tax on some types of income. For example, to encourage people to save for retirement, income put into a pension plan is not taxed for federal or state purposes until it is received as a pension. Cities in Ohio, however, do tax that income when it is earned (set aside), but do not tax it when it is paid out in your retirement years.

Can I be assessed penalty, interest and late filing fees?

Penalty and interest charges are levied unless required payments are made when due. Late filing fees may be charged if a return is not filed by the appropriate due date, even if no tax or additional tax is owed.

I owe Celina City taxes but I am unable to pay my full liability at the time my return is due. Should I still file my return?

Yes, you should file your return by the due date whether or not you are able to pay the exact amount of tax that you owe. You will receive a bill for the unpaid taxes along with late payment charges that are due. You may then contact the Tax Department to arrange for payment of the charges shown on the bill.  A pay plan form must also be completed and signed by the Taxpayer and this Office in order for the Payment Plan Agreement to be established.  With this agreement, you will also be required to continue payments toward any estimated taxes due for the following tax year.  **This pay plan is set at the discretion of the Tax Administrator, under special circumstances only and will not be offered yearly.

What happens if I don't file or pay my taxes?

This office makes every attempt to contact delinquent taxpayers with information supplied to this office.  We send at least two (2) notices requesting filing or payment.  Failure to respond or comply can result in court action.  Any case filed through the court could be subject to a fine of at least $100 and not to exceed $500, along with a mandatory court appearance and additional court costs.

My child is working part-time while at college. Are they required to file and/or pay Celina income tax?

Yes, so long as their official residence is in Celina. If they officially change their residency to the city in which they are attending college, and are not claimed by their parents as a dependant, they will not have to pay Celina income tax. However, they will be required to submit a copy of any filing made to another municipality as proof of residency.

Does Celina allow credit for taxes paid to another city?

Yes, Celina allows up to 1% (one percent) credit for wages taxed by another municipality.  *Please note this credit is for city tax only, not for taxes paid to a county or school district.

EXAMPLE;  other city wages $12,000  /  tax wh (@ 1.50%) $180  - credit allowable 1% or $120                             tax balance due Celina would be approximately $60

Are you allowed to use business expenses against your income?

Yes, you can use Federal Form 2106 business expenses against your W-2 income. However, if your withholding was paid to a city other than Celina, or to various cities, the refund request will have to be made to that city(ies) and the 2106 will be divided among those cities paid.

Are Schedules losses allowed to be used against W-2 income?

No.  Schedule losses cannot be used against W-2 income; however, business or rental loss may be used to offset a business or rental profit within Celina.  For residents the 1% other city credit will apply.

Does Celina allow business losses to be carried forward?

Yes. Losses can be carried forward for five (5) years.

Who must file a declaration of estimated tax?

Every taxpayer who anticipates taxable income not subject to1.5% withholding and a tax due will be at least $100.00 or more should file and pay quarterly estimated payments.  Quarterly estimates are due on April 15, July 31, October 31, and January 31.

 

To avoid unnecessary correspondence and delays in processing your return, please:

Use the pre-addressed form (or we accept generic forms)

Fill out the form completely, including any change of address and date moved

Attach ALL W-2’s and/or federal schedules and statements (if missing the filing will be                                 considered incomplete)            

      

Enclose payment for balance due - Make check payable to: Celina Tax Administrator

DO NOT send cash in the mail

Be sure to sign your tax return and your check

 
WELCOME
FROM OUR MAYOR
We are a small City abounding with friendly, warmhearted people inviting you to come visit us. We are always willing to share our lake, tree-lined Main Street with its stately homes, our diverse places of worship, and our beautiful downtown as well as the outlying areas of shopping. Take the time to browse our website and discover for yourself the many facets of our community.
NEWS & EVENTS

Celina is constantly in motion with news and
events for all ages and interests. We are
located on Grand Lake's west shore in the
READ MORE middle of agricultural Mercer County Ohio.
Check out this section often for up-to-date
listings. We encourage you to explore Celina
and really enjoy its beauty, history, people and numerous activities.