The Tax Management Division is responsible for the review and analysis of the City's tax collections. This includes collections for admissions taxes, municipal income taxes, and property taxes. The City's main source of revenue is municipal income taxes followed by property taxes. Admissions tax is minimal.
A fundamental difference between the City of Berea and the Berea City School District is the main funding sources used by each entity for operating purposes. The Berea City School District is primarily funded by taxes paid on property that is located within its district. The City of Berea primarily relies on income tax revenues, however property tax revenues are still a significant and vital component of the City's funding sources.
Municipal Income Tax
Municipal income taxes are the largest single source of income for the City. Income tax revenues are used towards the expenditures for Police, Fire, and Service Departments as well as operating costs for various governmental offices.
The City of Berea's municipal income tax rate is 2%. The City utilizes the services of the Regional Income Tax Agency to act as the City's collection agent. To learn more, view the Rules and Regulations and or Tax Ordinance web pages.
Residents receive a 1.5% credit for income tax paid to a community outside of Berea to the extent that the taxes paid equal or exceed the taxes collected and due to Berea.
All residents over 18 years of age must file a city income tax return, regardless if they owe taxes. Additionally, 80% of your estimated tax liability, or 100% of your prior year tax liability, must be paid by January 31st of the following year to avoid interest and penalties. Quarterly installments may be required. Quarterly payments of estimated tax must be made if the anticipated amount is over $50.
Residential income tax returns are due annually by April 15th.
Contact Regional Income Tax Agency
Forms and additional information can be obtained by contacting:
Regional Income Tax Agency
Toll free at 800-860-RITA
View RITA Ohio Website.