The Village of West Lafayette’s Municipal Income Tax Rate is 1.5%

Office hours are 8:00 a.m.-4:00 p.m. Monday-Friday (Closed on holidays)

Income Tax Laws- (Click Number or Title to View)

2018-12 AN ORDINANCE TO AMEND THE INCOME TAX CODE FOR THE VILLAGE OF WEST LAFAYETTE, OHIO EFFECTIVE JANUARY 1, 2018 PER MANDATORY AMENDMENTS REQUIRED BY HOUSE BILL 49 AND DECLARING AN EMERGENCY

Chapter 802 (2018-12)

2017-67 AN ORDINANCE TO AMEND THE INCOME TAX CODE FOR THE VILLAGE OF WEST LAFAYETTE, OHIO AND DECLARING AN EMERGENCY

Chapter 802(2017-67)

2016-44 AN ORDINANCE TO AMEND THE INCOME TAX CODE FOR THE VILLAGE OF WEST LAFAYETTE, OHIO AND DECLARING AN EMERGENCY  

CHAPTER 802 MUNICIPAL INCOME TAX

2015-17 AN ORDINANCE TO AMEND, REAFFIRM & PRESERVE CHAPTER 801 OF THE CODIFIED ORDINANCES OF THE VILLAGE OF WEST LAFAYETTE, STATE OF OHIO REGARDING MUNICIPAL INCOME TAX AND CREATE A NEW CHAPTER 802, INCOME TAX ORDINANCE EFFECTIVE JANUARY 1, 2016, REFLECTING MANDATORY AMENDMENTS REQUIRED BY HOUSE BILL 5

2012-21 AN ORDINANCE AMENDING THE INCOME TAX ORDINANCE FOR THE VILLAGE OF WEST LAFAYETTE, OHIO, CODIFYING THE NEW ORDINANCE, AND DECLARING AN EMERGENCY 

Who Needs to File

*If you are a resident 18 years of age or older, mandatory filing is required for all qualifying income.

*If you are a non-resident 18 years of age or older and have qualifying income within Village of West Lafayette limits & Village of West Lafayette income taxes have not been paid or withheld.

*If you own and/or operate a business within the Village of West Lafayette.

*If you earn qualifying income from a business or pass-through entity for work done or services performed within village limits.

*If you own rental property within Village of West Lafayette limits.

Please refer to the most recent Income Tax Ordinance for an explanation of taxable income.

Tax Credit

Residents of the Village of West Lafayette receive a 1.5% credit on taxes paid to other municipalities.

Estimated Tax Payments

Every taxpayer shall make a declaration of estimated taxes for the current tax year if the amount payable as estimated taxes is at least $200.00.

Penalty and Interest

Interest Rate-the federal short-term rate (rounded) plus five percent (5%).

A $25.00 per month penalty (or fraction thereof) up to $150.00 for failure to file-includes all but estimated payment returns.

A 15% penalty on late payment of income and estimated taxes.

A 50% penalty on the amount of withholding payment paid late.

Extensions

Please refer to section 802.094 of Ordinance 2016-44-Chapter 802.

Business Withholding Due Dates

Payments must be postmarked by the due date.

Please refer to section 802.05 of Ordinance 2017-67-Chapter 802 for further business withholding guidance.

Ohio Business Gateway Payments

Employers can pay their Village of West Lafayette Withholding Tax payments through the State of Ohio's Ohio Business Gateway.
http://www.business.ohio.gov/  (Click to log onto the Ohio Business Gateway)