Plain City’s local income tax can surprise even seasoned homeowners. If you are moving to the village or already live here, knowing how this tax works helps you plan your budget, avoid penalties, and file with confidence. In a few minutes, you will learn who pays, the 1.5% rate, what to do if your employer does not withhold, and the key deadlines. Let’s dive in.
Plain City tax at a glance
- Plain City levies a flat 1.5% municipal income tax on income and net profits for residents and for nonresidents who earn income in the village. See the village ordinance for the official rule and rate in Chapter 187. Review the ordinance section on purposes and rate.
- The tax is administered locally by the Village Income Tax Department, which offers e-file and online payment. You can find contact details, forms, and portal links on the Plain City Income Tax page.
- This income tax is separate from state and federal income taxes and from your property taxes.
Who pays and what counts as income
Residents
If you live in Plain City, you are taxed on municipal taxable income. This generally includes wages, salaries, commissions, and net profits from business or pass-through income, as defined in the ordinance. See definitions and exempt income in Chapter 187.
Nonresidents working in Plain City
If you work in Plain City but live elsewhere, the wages you earn for work performed in the village are typically subject to Plain City employer withholding under the ordinance.
Income usually exempt
The code lists several items as exempt income, including most intangible income like interest, dividends, and capital gains, along with Social Security, most pensions, certain retirement payments, unemployment compensation, and military pay. Always check the ordinance text for definitions and any exceptions. See the exempt income list in the code.
How withholding and filing work
Employer withholding basics
Employers doing business in Plain City must withhold municipal tax on qualifying wages earned in the village and file an annual reconciliation by the last day of February. Employers may also withhold for your resident municipality if you request it. Read the employer withholding rules in Section 187.051.
If your employer does not withhold for Plain City
Many residents work for employers outside the village, which means Plain City tax might not be withheld from your paycheck. You are still responsible for paying Plain City the tax due through estimated payments and your annual return. The withholding section explains employer obligations.
Estimated tax and deadlines
If you expect to owe at least $200 for the year, you must declare and pay estimated tax. The typical schedule for individuals is:
- By the 15th day of the 4th month: 22.5%
- By the 15th day of the 6th month: 45%
- By the 15th day of the 9th month: 67.5%
- By the 15th day of January: 90%
Your annual Plain City return is due on or before the federal individual filing deadline. See the estimated tax rules and return timing in Section 187.07.
Quick cost examples
- Earn $50,000 in taxable wages as a Plain City resident: 1.5% equals $750.
- Earn $100,000: 1.5% equals $1,500.
Plain City’s ordinance states there is no credit for municipal tax paid to other cities. If your employer withholds 2.0% for the city where you work, you still owe Plain City’s 1.5% unless your employer withholds for Plain City or you make estimated payments. See the no-credit rule in Section 187.081.
Steps for commuters who live in Plain City
- Check your pay stub for a Plain City line. If you see only another city’s tax, Plain City may not be withheld.
- Ask your employer to withhold Plain City resident tax in addition to any work-city tax if allowed by the employer’s system. Employer rules are in Section 187.051.
- If not withheld, use the village e-file and payment options to set up estimated payments on the schedule above. The portals and fee details are on the Plain City Income Tax page.
- Gather W-2s, 1099s, and any schedules showing pass-through or business income, then file your Plain City return by the federal due date. See estimates and return timing in Section 187.07.
- Keep copies of returns, W-2s, 1099s, Schedules C or E, and K-1s in case the village requests documentation.
Rental property and selling your home
Rental income
If you own a rental, net profit after allowable expenses is typically subject to the municipal tax. Keep detailed records of income and expenses and be ready to provide schedules with your return. The ordinance covers net-profits reporting for individuals and pass-through income.
Selling your home and capital gains
Most capital gains fall under intangible income and are listed as exempt in the ordinance. For major or complex transactions, review the code language and consider professional tax advice. See exempt income definitions in Section 187.03.
Penalties, interest, and audits
If you underpay or pay late, interest based on the federal short-term rate plus 5% and penalties can apply. The ordinance notes a 15% penalty on unpaid income or estimated tax, with higher rates for certain withholding issues. The Tax Administrator can abate penalties in some cases. Review penalties and interest in the ordinance.
Where to file, pay, and get help
Plain City administers its own income tax. You can e-file, pay online, or submit forms and payments by mail or drop box. For portal links, addresses, contact information, and convenience fee details, visit the Plain City Income Tax page. For unusual situations, reach out to the Tax Administrator or consult a tax professional.
Make taxes part of your move plan
A clear view of Plain City’s income tax helps you budget for life in the village and avoid surprises at filing time. If you are planning a move, selling a home, or comparing neighborhoods, fold these numbers into your monthly picture so your decision feels complete. For smart, construction-informed guidance on buying or selling in Plain City and nearby suburbs, connect with Terra Shoaf to plan your next step.
FAQs
Do Plain City residents owe local tax if they work elsewhere?
- Yes. Residents owe Plain City’s 1.5% on municipal taxable income, and the village does not credit tax paid to other municipalities. Ask your employer to withhold for Plain City or make estimated payments and file an annual return.
What is the Plain City local tax rate for wages?
- The rate is 1.5% of municipal taxable wages and net profits as defined in the ordinance.
Are Social Security and most pensions taxed by Plain City?
- No. Social Security and most pensions are listed as exempt income in the ordinance’s definitions.
How are rental profits from a Plain City property taxed?
- Net profit from rentals is generally taxable at 1.5% after allowable deductions, and you should keep complete income and expense records for your return.
When are Plain City estimated payments and the annual return due?
- If you expect to owe at least $200, estimates are due at 22.5%, 45%, 67.5%, and 90% through January, and the annual return is due by the federal individual filing deadline.
