The City of Elyria levies an income tax of 2.25% on substantially all income earned within the City. In addition, residents of the City are required to pay City income tax on income they earn outside the City; however, a 100% credit up to 2.25% is allowed for income taxes paid to other municipalities. Of the total income tax levy, 1.25% is a permanent tax levy, .25% of which is a special levy to be used only for law enforcement purposes. Of the remaining 1.0%, .50% of the levy is a temporary levy enacted by a vote of the citizens, which has been extended through June 2019 and .50% of the levy is a second temporary levy enacted by a vote of the citizens to be collected through June 2021. The proceeds from the special. 25% levy are included in the Police Levy Special Revenue Fund. The proceeds from the second .50% temporary levy are included in the 2016 .50% Income Tax Special Revenue Fund. The remaining proceeds are included in the General Fund.
Employers within the City are required to withhold income taxes on employee compensation and remit withholdings to the City at least quarterly. Corporations and other individual taxpayers are required to pay their estimated tax quarterly and file a declaration annually. All residents over 18 years of age must file a tax return with the City of Elyria regardless of any tax due Elyria.
The City of Elyria contracts with the Regional Income Tax Agency (R.I.T.A.) to process and collect payroll tax withholdings and estimated income tax payments required by ordinance and individual and corporate tax returns.
Regional Income Tax Agency (R.I.T.A.)
10107 Brecksville Rd.
Brecksville, Ohio 44141-3275
Ted M. Pileski, CPA, CPFA
Elyria City Finance Director / Income Tax Administrator