ORDINANCE
| PAGE 1 |
Purpose, Definitions, Imposition of tax, Effective
Period |
| PAGE 2 |
Return and Payment of Tax, Collection at Source,
Declarations, Duties of Commissioner, Investigative
Powers of Commissioner |
| PAGE 3 |
Interest & Penalties, Collection of Unpaid Taxes
& Overpayments, Violations & Penalties, Board of
Review, Credit for tax paid to another Municipality,
Collection after termination of Ordinance, Effective Date |
RULES AND REGULATIONS
| PAGE 1 |
Purpose, Definitions, Imposition of Tax |
| PAGE 2 |
Imposition of Tax continued |
| PAGE 3 |
Imposition of Tax continued |
| PAGE 4 |
Effective Period of Tax, Return & Payment of Tax,
Collection of Tax at Source |
| PAGE 5 |
Declarations, Duties of Tax Commissioner, Examination
of Books & Records, Interest & Penalty |
| PAGE 6 |
Collection of Unpaid Taxes and Refund of
Overpayments, Violations & Penalties, Board of
Review, Use of Funds, Credit allowed for tax paid to
another Municipality, Collection of tax after termination
of ordinance, Bonds |
| 1. |
Malta's Income Tax Rate -----1% |
| 2. |
Who Must File ----- All residents of
the Village of Malta are required to file unless you have |
| |
previously registered as having no taxable income and
nothing has changed. Non residents |
| |
who worked in Malta and the tax wasn't withheld must
file.All Businesses located in Malta or |
| |
conducting business in Malta. |
| 3. |
Due Date of Return ----- All tax
returns must be filed by April 15th following the close |
| |
of the calendar year. For Fiscal year taxpayers
returns must be filed within four (4) months |
| |
from the end of the fiscal year. |
| 4. |
Extensions of Time to File ----- You
must request an extension and forward a copy of |
| |
your Federal Extension request. |
| 5. |
What is Nontaxable ----- Non-taxable
income includes Federal or State unemployment |
| |
military pay, capital gains and losses, interest,
dividends, social security benefits, welfare |
| |
payments, annuities at the time of distribution,
pension income and income which the Village |
| |
is specifically prohibited from taxing. |
| 6. |
Address for Filing ----- Village of
Malta - P.O. Box 307 - Malta, Ohio 43758 |
| |
Phone: (740) 962-4971
|
