Village of Baltimore: 2003 Tax Administration

Village of Baltimore Income Tax Information

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2003 Village of Baltimore Tax Administration Office

During income tax filing season, the BALTIMORE TOWN HALL tax administration office at 103 West Market Street will open to assist taxpayers with tax questions and with special tax preparation problems. Please call for hours.
The administration office does not prepare tax returns, but offers assistance and guidance to taxpayers.
Telephone assistance is provided weekdays from 8:00 AM to 5:00 PM. [614] 833-2550
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Rules:
It is mandatory for all who reside in [over age 18], operate a business in, or own/operate rental property located in the VILLAGE of BALTIMORE, to file a VILLAGE of BALTIMORE income tax return; residents under age 18 with earned income, must also file.

Mandatory filing is required of all Village residents and partial year residents (except those under 18 years of age that have no income). Failure tocomply can result in a $30.00 penalty for failure to file, penalty for failureto pay, and interest.

Retirees, if your only source of earned income is from retirement write "retired"on the form line (1a), sign and mail.

Tax returns and declaration of estimated tax, due on or before: April 30 of the following year, for calendar year taxpayers 120 days from end of fiscal year, for fiscal year taxpayers.

Failure to comply can result in civil and/or criminal penalties. Top

TAXPAYERS are reminded:

attach the first page of FEDERAL 1040 to the VILLAGE tax return, as well as other FEDERAL return pages that support tax return numbers;
calendar year estimated taxes are payable April 30 @ 25%, June 15 @ 25%, September 15 @ 25% and January 15 @ 25%; penalties & interest are provided for failure to pay estimated taxes timely;

For years after 1997, credit for tax paid other municipalities is reduced to not more than .5%: Be sure that your ESTIMATED TAX PAYMENTS and/or WITHHELD TAX is increased accordingly...

a FEDERAL extension extends the time for filing, provided a copy of the FEDERAL extension form is furnished to the VILLAGE Tax administration office [PAYMENT CANNOT BE EXTENDED];
VILLAGE of BALTIMORE calendar year tax returns must be filed & fully paid on/before April 30. Top

TAXPAYER BILL OF RIGHTS
VILLAGE OF BALTIMORE, OHIO

The Income Tax Ordinance and Regulations of Baltimore, Ohio provide certain rights to which taxpayers are entitled, as well as certain other provisions that can be invoked in certain circumstances.

Tax credit up to .5% is granted income taxpayers for tax withholdings and payments to other taxing municipalities. Validation of credits must be evidenced by copies of tax returns for the localities giving rise to credits, canceled check[s] in payment of same, and/or other supporting data satisfactory to the Village.

You must be given ten [10] days notice of the date of a hearing for the purpose of auditing your tax records.
The Administrator will determine whether a hearing will be conducted at the office of the Tax Administrator, or at the taxpayer's address.
The Tax Administrator may request / taxpayer to provide by mail or in person, books, papers, and records, as well as a copy of the taxpayer's federal income tax return, when, as, and if determined by the Tax administrator in the circumstances.
When a taxpayer fails to comply by providing requested data, the Tax Administrator may assess a tax, without regard to unknown, offsetting expenses or tax credits.
Details of the taxpayer's tax return and any subsequent tax audit will be used for official purposes only, and will be kept confidential within the office of the Tax Commissioner.
Tax payments not otherwise indicted, are applied in the following order:
1st to assessed tax penalty, oldest to most current
2nd to assessed interest, oldest to most current
3rd to assessed income tax or withholding tax, oldest to most current
Assessment of tax or ruling by the Tax Administrator may be appealed to a Tax Board of Review [Village Solicitor / Council President / finance committee chairperson] within thirty [30] days thereof. An appeal request to be proper, must outline problematic issues in writing to the Clerk-Treasurer, 103 West Market Street, Baltimore, Ohio.
A ruling by the Tax Board of Review may be appealed within thirty [30] days thereof, to a court of jurisdiction.
Taxes erroneously paid are subject to refund upon claim for refund, within three [3] years from the date such payments were made or the return was due.
Interest will be paid on tax refunds that are made ninety [90] days after filing a complete tax return, within which return a claim for tax refund is made. Top

Forms & Instructions: Click on the links below and print out your forms and instructions. Then mail all necessary documents to: Village of Baltimore, Tax Administration Office, P.O. Box 125, Baltimore, Ohio 43105. Forms are also available at the Village offices, 103 West Market Street, Baltimore, Ohio 43105

Warning! these forms are large graphics files. Thank you for your patience while they load.

Baltimore Income Tax Return Forms: Page 1 Page 2 Statement
Instruction Pages: Instructions for Page 1 Instructions for Page 2

State of Ohio Department of Taxation Forms Click here.

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