Income Tax Division
201 West Indiana Avenue
Perrysburg Ohio 43551
Telephone/Voice Mail: (419) 872-8035
Facsimile (419) 872-8037
E-mail: Itax@ci.perrysburg.oh.us
New businesses operating within the city limits or employers electing to courtesy withhold for Perrysburg residents may register by completing the Business Registration Form. It may be mailed, emailed, or faxed. Once received, the appropriate account(s) will be established and you will be notified of a City of Perrysburg Income Tax file number for net profit filing and/or for remitting withheld taxes.
The City of Perrysburg’s withholding income tax rate for 2011 continues 1.5%. Employers withholding rate for Perrysburg residents working in another taxing municipality is .75%. However, employers withholding as a courtesy for residents working in a township or other non-taxing work district should withhold at 1.5%.
To deliver forms in a more cost-effective manner, beginning in 2011, the City of Perrysburg Income Tax Division will no longer mass-mail withholding booklets to employers. Online fill-in pdf forms may be completed and printed from this webpage. See below Form PW-1, monthly and quarterly vouchers, and Form PW-3, annual W-2 reconciliation.
Withholding ordinances for larger employers:
Affecting larger employers and payroll service providers are two ordinances in Chapter 890.06 Collection at Source:
Employers withholding city income tax of $500 per month must
deposit electronically.
(c ) For those employers with the tax due of five hundred dollars ($500.00) per month or more, based on the previous tax year’s monthly average, or withholding in the prior calendar year of six thousand dollars ($6,000) or more, all taxes due shall be paid to the City within twenty days following the reporting period. The reporting period for purposes of this paragraph shall be one calendar month. Effective January 1, 2007 payments of withheld tax shall be deposited electronically, unless exemption from this requirement is given by the Commissioner.
Note: Please contact our office at the above phone number or email address to receive the banking and format information needed to complete the above NACHA file. Alternately, employers may remit withheld municipal taxes through the Ohio Business Gateway.
Withholders with greater than 25 employees must file electronic W-2 forms.
(g) On the last day of February, each employer shall file a withholding reconciliation setting forth the names, addresses and social security numbers of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from his/her employees and other information as may be required by the Commissioner. All payments not subject to withholding shall be reported on a form required by the Commissioner. Beginning with tax year 2007, employers with more than 25 employees are required to submit W-2’s electronically to the Commissioner in the same format thereon as provided to the Social Security Administration, with the additional RS record, local wages and tax data. All payments not subject to withholding shall be reported on a form provided by the Commissioner.
Note: If you file an EFW2 electronically (previously called MMREF-1) with the Social Security Administration, you must provide the W-2 information to local taxing districts in the accepted format on a CD. Detailed instructions and link to the Social Security Administration can be found by clicking on the EFW2 link below.