Income Tax Department

CCA PARMA HEIGHTS OFFICE

OPEN: T-W from 9am-2pm

440.888.6440

*Tax filing deadline extended until July 15*

Please send your payments and correspondence to:

CCA – DIVISION OF TAXATION CCA – DIVISION OF TAXATION
205 WEST SAINT CLAIR AVE. CLEVELAND 44133 6281 PEARL RD PARMA HEIGHTS OH 44130

IF SCHEDULING PAYMENTS THROUGH YOUR ONLINE BANK,

PLEASE UPDATE THE MAILING ADDRESS.

Contact Information

Need Help? Call CCA
1.800.223.6317
216.664-2070

Parma Heights Office
CCA - Division of Taxation
6281 Pearl Road
Parma Heights, OH 44130
Phone: 440.888.6440

Office Hours:
Mon - Fri, 8:30 a.m. - 4:00 p.m.
Walk-in Taxpayer Assistance, no appointment necessary.

Cleveland Office

CCA - Division of Taxation
205 West Saint Clair Ave.
Cleveland, OH 44133-1503

Phone: 1.800.223.6317
216.664.2070
Fax: 216.420.8299
Website: http://ccatax.ci.cleveland.oh.us

Office Hours:
Mon - Fri, 8:30 a.m. - 4:00 p.m.
Walk-in Taxpayer Assistance, no appoint necessary.

CCA E-File:
Go to the CCA website (www.ccatax.ci.cleveland.oh.us) and click the "CCAefile" button in the left hand column.

Use eFile to:

Register a new taxpayer
File Returns
ePay
Review Estimate & Credit Information

Tax forms are available at:
http://ccatax.ci.cleveland.oh.us/?p=taxforms

**The CCA has been administering Parma Heights Income Tax Collection since March 1, 2018. However, you will see familiar faces when you come in as our former Income Tax Department employees are now staffing the CCA office in City Hall.

Joyce

Mary

Karen

Parma Heights income tax filings and payments should be filed with CCA utilizing one of the following filing options:

Please Note: Interactive Forms work best if downloaded to a desktop. Make sure your Adobe Acrobat Reader is updated: https://get.adobe.com/reader

Online Filing: Please go to the CCA website (www.ccatax.ci.cleveland.oh.us)

File by Mail: CCA-Div. of Taxation, 205 W. St. Clair Ave., Cleveland, Ohio 44113-1503
In-Person Filing: CCA office at Parma Heights City Hall, 6281 Pearl Road, Parma Heights, OH 44130

Office Hours - please note per CCA policy, windows close promptly at 4 p.m.

If you have received a Mayor's Court summons, please report on or before the date specified to the Tax Department office.

Walk-in Assistance Available:

Monday - Friday:
8:30 am - 4:00 pm

Click Here for General Instructions

Email us: (Please allow up to two business days for responses to emails.)
Please contact our office for questions about:

Individual Income Tax	IndividualTax@city.cleveland.oh.us
Net Profit or Corporate Tax	CorporateTax@city.cleveland.oh.us
Any other Technical Information	CCASupport@city.cleveland.oh.us

The City of Parma Heights prides itself on customer service. The proximity of having the Income Tax Department in City Hall is an added benefit where your municipal income tax return can be prepared at no cost by a member of the Income Tax Department. Personnel are available throughout the day to assist residents with filing tax returns and accepting payments of taxes during normal business hours.

The City of Parma Heights, pursuant to city ordinance, collects income tax from persons employed and businesses located within the city, and from Parma Heights residents who work in communities other than Parma Heights. Since January 1, 2005, the city’s income tax rate has been established at 3.0%. The tax rate credit for taxes paid to other municipalities or joint economic development districts (JEDDs) is 100% up to 2.0%.

The city relies on income tax revenues to fund nearly 60% of its General Revenue Fund operating budget. City ordinance requires every resident 18 years of age or older to file an annual income tax return regardless of your filing status (i.e. retired, disabled and/or unemployed). The city does not tax interest income, retirement income, pensions, social security, dividends and capital gains.

**Estimated Payments and Due Dates**

You are not required to make estimated payments unless your estimated tax liability for the year (after credits and withholding, if any) is $200 or more. If your estimated tax liability is less than $200, you may still declare an estimate, for which the City of Parma Heights will send billing statements.

Estimate due dates are as follows:

1st Quarter - April 15

2nd Quarter - June 15

3rd Quarter - September 15

4th Quarter - January 15

Please note that these due dates are the same as the IRS. If a specific due date falls on the weekend, the deadline is automatically extended to the next business day.

Penalty and interest may be imposed or late or non-payment of your estimated payments as provided below in the "penalty and Interest Rates" section.

The State of Ohio General Assembly enacted House Bill 5 in December 2014 mandating specific changes to local laws relating to municipal taxes. House Bill 5 requires that the City of Parma Heights publish the penalty and interest rates for tax years beginning on or after January 1, 2016. Penalty and interest rates for tax years prior to January 1, 2016 can be found in the current Parma Heights Tax Ordinance.

Interest and Penalty Rates

Interest on unpaid income tax, estimated income tax and withholding tax

The interest rate is based on the federal short-term rate, rounded to the nearest whole number percent plus five percent. The interest rate for the calendar years 2016 and 2017 are as follows:

2016 - 5.00%
2017 - 6.00%

Penalty on unpaid income tax, estimated income tax and withholding tax

A penalty may be imposed on the following unpaid taxes for tax years beginning on or after January 1, 2016:

15.00% - on unpaid income tax and unpaid estimated income tax not timely paid
50.00% - on unpaid withholding tax not timely paid

Penalty on late filing

A penalty may be imposed on each Parma Heights tax return, other than estimated income tax return, not filed timely, of twenty-five dollars ($25) each month or any fraction, during which the return remains unfiled regardless of the liability. The penalty shall not exceed one hundred-fifty dollars ($150.00) for each return not filed timely.

Other penalties

In addition to the penalties above, the Ohio Revised Code Section 718.99 also provides criminal penalties for failure to comply with the income tax ordinance of up to one thousand dollars ($1,000) or up to six months imprisonment for each offense.

Charge for Dishonored Remittance

There will be a fifty dollar ($50) charge to anyone who provides a remittance that is subsequently dishonored by the bank upon which it is drawn.