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Income Taxes
Filing Date
The filing date is April 15th for all taxpayers except fiscal year accounts or taxpayers on federal extension.

If you filed for a Federal extension please submit a copy of that extension to our office on or before the April 15 deadline. Only current accounts will be granted an extension.

The income tax rate for the city of Lima is 1.5%.

80% of tax is due by January 31st following the tax year. The remaining 20% is due on the filing date of April 15th. Late payment may result in penalty and interest being applied.

Declaration of estimated taxes-this form is for taxpayers who are not withheld where they work, are self-employed, own rentals or are a corporate or partnership account. It allows you to estimate your tax liability for the current year and submit this estimate for input into our computer. Then, the computer can issue quarterly billings based on your estimate. Changes can be made to this estimate during the tax year by filling out the back of the quarterly billing (lq-1).

Published Interest Rate:
Ohio Revised Code 718.27 requires the Tax Administrator to publish, by October 31st, the established interest rate for tax underpayments based on the Federal short-term rate that will apply during the next calendar year.
Interest shall be imposed per annum, on all unpaid income tax, unpaid estimated income tax and unpaid withholding tax.
The interest rate used shall be the Federal short-term rate (rounded to the nearest whole number percent) plus five percent (5%). The rate shall apply for the calendar year next following the July of the year in which the Federal short-term rate is determined.
Note: Interest applies to any balance of tax due that is  not paid by the due date of a return, even if the return is filed under extension.
 Calendar Year  Monthly Interest Rate  Yearly Interest Rate
2017  .50% 6.00%
2016 .42% 5.00%

Contact Us

E-mail Income Tax questions to:
Income Tax Department - Tax Questions
Please allow up to two (2)  business days for responses to e-mails

Telephone Numbers:

Address Checks:
    (419) 998-5574

    (419) 998-5570


     (419)  998-5570

Delinquent Accounts:
    (419) 998-5571
    (419) 998-5573
    (419) 998-5572
    (419) 998-5574

    (419) 998-5527

Hotel/Motel Excise Tax:
    (419) 221-5102

Individual Accounts:
    (419) 998-5572
    (419) 998-5571
    (419) 998-5574
    (419) 998-5573

New Accounts:
    (419) 998-5573
    (419) 998-5571
    (419) 998-5572
    (419) 998-5574