INSTRUCTIONS FOR PREPARING AND FILING FORM EQR
Who Must File:
Each employer within the Village of Mantua, Ohio (who has established an "employer-employee" relationship) who employs one or more persons is required to withhold the tax from all compensation paid taxable employees at the time or times such compensation is paid, and to file and remit such tax to the Income Tax Dept. on or before the last day of the month next following the quarter in which the withholding deduction was made.
Interest and Penalties:
- All taxes imposed and all monies withheld are required to be withheld by employers under the provisions of this ordinance and remaining unpaid after they become due shall bear interest at the rate of one-half of one percent (1/2 percent) per month or fraction thereof.
- In addition to interest as provided in paragraph A hereof, penalties based on the unpaid tax are hereby imposed as follows:
- For failure to pay taxes due - other than taxes withheld; one half percent (1/2 percent) per month or fraction thereof.
- For failure to remit taxe withheld from employees: Three percent (3 percent) per month or fraction thereof.
Failure to file Return and Pay Tax:
Any person, firm or corporation who shall fail, neglect or refuse to make any return or declaration required by the Ordinance or any taxpayer who shall refuse to pay the tax, penalties and interest imposed by the Ordinance, or any person who shall refuse to permit the Village Clerk or any duly authorized agent or employee, to examine his books, records and papers, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatever to avoid the payment of the whole or any part of the tax shall be guilty of a minor misdemeanor and shall be fined not more than $100.00 for each offense. The failure of any employer or taxpayer to receive or procure a return or declaration form shall not excuse him from making a return or declaration or from paying the tax.
How To Prepare This Form:
Line 1 - Enter total number of employees employed during month after eliminating those who were non-taxable (use line provided next to Item "1".)
Line 2 - Enter total salaries, wages, commissions, incentive payments, bonuses and other compensation PAID all employees during quarter for which this return is made. If no salaries, wages, or other compensation were paid during the quarter, so indicate and file this form with explanation.
Line 3 - Enter that portion of the total compensation (payroll) paid to bona fide non-resident employees for services rendered outside the Village of Mantua, Ohio.
Line 4 - Deduct the amount shown on line 3 from the figure entered on line 2 and enter the amount thus obtained on line 4 as the total taxable compensation paid.
Line 5 - Enter the total ACTUAL tax withheld from taxable employees during the quarter for Mantua, O. City Income Tax.
Line 5a - To adjust current payment of actual tax withheld for underpayment or overpayment in previous quarter. Specify which and please explain the reason for this adjustment on the reverse side of original copy of this return. (Attach statement if more space is needed.)
Line 6 - As interest, if return is past due, enter 1/2 of 1% of amount in Line 5 for each month, or part of month, past due.
Line 7 - Penalty (3% per month or fraction thereof.)
Line 8 - Enter the sum total of the figures shown on lines 5, 5a, 6 and 7. This is the amount due and MUST be paid with this return.