The City of Elyria levies an income tax of 2.25% on substantially all income earned within the City. Residents of the City are required to pay City income tax on funds they earn outside of the City; however, a 100% credit up to 2.25% is allowed for income taxes paid to other municipalities.
The income tax is broken down in the following ways:
- 1.25% is a permanent tax levy, .25% of which is a special levy to be used only for law enforcement purposes and included in the Police Levy Special Revenue Fund
- .50% is a temporary tax increase passed by voters in March 2016 and extended through June 2024
- .50% is a second temporary levy passed by voters to be collected through June 2026
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.) | Click Here to File RITA Taxes
10107 Brecksville Rd.
Brecksville, Ohio 44141-3275