Wellsville

Columbiana County

Recent Tax and Credit History

From Date Thru Date Tax Rate Credit Factor
(Tax Credit)
Credit Rate
(Credit Limit)
01/01/2011 current 1.000 % 0.000 % 0.000 %

* History displayed for the past 7 years.

Special Notes and Tax Documents

Under Construction

RULES & REGULATIONS
TAX ORDINANCE
2106 BUSINESS EXPENSES
2106 Business Expenses are allowed.
3903 MOVING EXPENSES
3903 Moving Expenses are allowed.
AGE EXEMPTION
Individuals under 18 years of age are exempt from paying municipal income tax.
BALANCE DUE/OVERPAYMENT INFORMATION
Amounts of less than $1 will not be collected or refunded.
ESTIMATED PAYMENT REQUIREMENTS
Quarterly payments of estimated tax must be made regardless of the anticipated amount owed.
LOTTERY/GAMBLING WINNINGS
Lottery and Gambling winnings are taxable - no minimum.
NET OPERATING LOSS
A net operating loss may not be carried forward.
RENTAL INCOME
Rental income is taxable regardless of the total gross rental received.
S-CORPS
S-Corp distributive shares that do not represent wages are generally not taxable and should not be reported on Form 37 Schedule J.
WITHHOLDING FILING FREQUENCY
All filings may be made quarterly, regardless of the amount withheld - due on or before the last day of the following month.