Businesses FAQs - General

I need to notify RITA that my business is closed. How do I do this?

In writing, indicate the following information:

  • The date your company went out of business
  • A copy of either the Certificate of Dissolution filed with the state, or your federal tax return, marked "Final"
  • Your company's Employers Identification Number (EIN)
  • Your signature and printed name and title

Mail your letter to the following address:
Regional Income Tax Agency
P.O. Box 477900
Broadview Heights, OH 44147
ATTN: Business Department

How do I register with RITA?

You can Register Online.

If you prefer to file by paper:

  • Download the Business Registration Form 48.
  • Fill out the sections that apply to your company.

If you have already filed a Registration Form 48, and have a new physical location within a RITA member municipality, you must fill out a new Form 48, for the new location\worksite.

How is my business account identified with RITA?

RITA uses your Federal Employer Identification Number (FEIN) to identify your account information. On a billing statement, the FEIN is also referred to as your account number.

I need help determining the municipality in which my business is located. Whom do I call?

The Regional Income Tax Agency can help you to determine where you are located and whether municipal income tax withholding is required.

Please contact us at 1.800.860.7482 ext. 5003. When you do, please be prepared to provide the full address of each business location, including the zip code(s).

Is it possible to incur penalty and interest?

Yes, penalty and interest will be charged if you:

  • Fail to pay taxes when due
  • Fail to remit taxes withheld from employees
  • Fail to withhold on all taxable wages at the correct tax rate
  • Fail to report and pay estimated taxes equal to or greater than either:
    1. 90% of the amount of tax due for the year as shown by the annual return, or
    2. The previous tax year's tax liability

What is the difference between Net Profit tax and payroll withholding tax?
Withholding

Tax withheld from income earned in a municipality by employees of a business, or tax withheld for an employee’s resident municipality, is considered the withholding tax. The payroll withholding tax is reported on Form 11 on a semi-monthly, monthly, or quarterly basis based on the amount of tax being reported and to which municipality. By the last day of February of the following year, the business must also remit a completed Form 17 Reconciliation of Income Tax Withheld and the W2 forms for the prior year.

Net Profits Tax

The Net Profit tax is also a municipal income tax. This is the tax on the income earned by the business in the municipality. This tax is reported annually on the Form 27 Net Profits Tax Return. In addition to filing the Form 27, the business is required to make quarterly estimated tax payments. The first one is due on or before the 15th day of the fourth month after the beginning of each fiscal period. The remaining quarters are due on or before the 15th day of the sixth, ninth, and twelfth month after the beginning of each fiscal period. For a company with a December 31st year end, the estimated payments are due 4/15, 6/15, 9/15, and 12/15.