Income Tax Department
The Village of Baltimore levies an annual tax of 1% on salaries, wages, commissions and other compensation as provided in Chapter 830 (Municipal Income Tax) of the Village Code. The municipal income tax provides funds for the general operating expenses of the Village or for paying all or part of the cost of making capital improvements in the Village. The Income Tax Code for the Village can be found through the link below:
Please note that, effective January 1, 2016, the Village no longer gives a credit to residents of the Village who work elsewhere and pay income taxes to another municipality.
Collection of Income Tax
The collection and administration of the local income tax for the Village of Baltimore is handled by the Regional Income Tax Agency (RITA). RITA is the largest administrator for municipal income taxes in the State of Ohio. Click on the link below to go to the website for RITA:
Tax forms are available below and through the RITA website:
- Village of Baltimore Taxpayer Registration Form
- Village of Baltimore Tax Forms BW-1 and W-3-BAL
- Individual Taxpayer Section
- Individual Tax Forms and Instructions
- Business Section
- Business Forms and Instructions
- Tax Professionals Section
The following are the procedures from the receiving of the return to taking delinquent taxpayers to Mayor’s Court:
- Tax return is reviewed for immediate correction and completeness.
- Money is deposited.
- Return is posted.
- Return is audited. Correction letters are sent or return is marked complete.
- Outstanding returns are given 10 business days to comply with additional information request or additional tax or penalties and interest (P&I) due.
- Tax Commissioner letters are sent telling taxpayers that they are being reviewed for legal action. They have 10 business days to comply. (At this time the prosecutor letters are prepared and given to the clerk of courts for signature.)
- After 10 business days all those who have not complied with the demands of the Tax Commissioner letter(s) are sent the Prosecutor letter.
- After 10 business days all those who have not complied with the offering of the Prosecutor letter are forwarded to the clerk of courts for legal action. (All Steps 6 thru 8 are monitored by the tax office.)
- Tax office will provide all documentation to the court needed to prosecute the taxpayer as requested by the clerk of courts.
Income Tax Office Hours
During Income Tax filing season, the Baltimore Income Tax Administrator will provide office hours at the Baltimore Town Hall at 103 West Market Street. The Tax Administrator offers assistance and guidance to taxpayers.
The Income Tax Office’s current hours are
- Monday through Friday, 10–4:30
Contact the Income Tax Office
The Tax Administrator for the Village of Baltimore is Kathryn Jenkins.
- To speak with the Tax Administrator or to schedule an appointment, please call 740-862-4491.
- Email the Tax Administrator