TAXATION

*** ATTENTION:  EFFECTIVE JANUARY 1, 2022 THE TAX CREDIT HAS CHANGED FROM 1.5% TO .75% ***

***ATTENTION:  Taxpayers that neglected to file a municipal income tax return for the Village of West Lafayette were mailed administrative subpoenas on January 12, 2022 if they had not responded to a Non-Filing Notice that was sent prior.  Taxpayers are encouraged to respond by e-filing the requested returns at www.ritaohio.com, faxing to 440-922-3510 or mailing the required documents to:

Attn:  Compliance Department 198

Regional Income Tax Agency

PO Box 470538

Broadview Heights, OH  44147-0538

* Special Notice Per the Regional Income Tax Agency and Fiscal Officer 

Effective October 1, 2017. the Regional Income Tax Agency (RITA) began collecting municipal income tax for the Village of West Lafayette. The Village of West Lafayette chose the Regional Income Tax Agency for its ability to offer residents and businesses free eFiling, free ePayment capabilities and to maximize the Village's tax collection efforts. RITA is responsible for the administration and collection of all income taxes and serves as an agent of the Village of West Lafayette in this capacity. All Village of West Lafayette tax payments and tax forms should be sent directly to RITA. Electronic filing and payment is simple, free and encouraged. The system is now available for use. For those wishing to utilize mail, the remittance address for RITA's secured lock box center is:

RITA

P.O. Box 477900

Broadview Hts, Ohio 44147-7900

Checks or money orders should be made payable to the Regional Income Tax Agency or RITA. Your new account number is listed on the welcome letter you should have received. Please include the account number on all payments and correspondence. Please call RITA's customer service representatives at 800-860-7482 or Fiscal Officer Amy Bourne at 740-545-6541 if you have not received a welcome letter or if you have any questions regarding your Village of West Lafayette Income Tax. 

If you have an existing account with RITA and are already remitting withholding taxes for another RITA municipality, simply add the West Lafayette withholding tax payment to the RITA Form 11. 

Visit RITA's website at www.ritaohio.com for individual forms, plus eFile and ePayment services.

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) 2021-74 AN ORDINANCE TO AMEND THE INCOME TAX CODE FOR THE VILLAGE OF WEST LAFAYETTE, OHIO EFFECTIVE JANUARY 1, 2022 AND DECLARING AN EMERGENCY 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 .75% 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%). Calendar Year Monthly Interest Rate Yearly Interest Rate 2018 2017 2016 0.50% 0.50% 0.42% 6.00% 6.00% 5.00% 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 Frequency Tax Withheld Monthly Due Date Quarterly Less than $200 last day of the following month Monthly $200 or more by the 15th day of the following month Payments must be postmarked by the due date. Please refer to section 802.05 of Ordinance 2021-74-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)

Ohio Revised Code Section 718   http://codes.ohio.gov/orc/718