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. The municipal income tax is imposed on all residents and on the gross payroll and net profits of all businesses within the City. Lottery and gambling income is taxable provided their total gross winnings are in excess of $100,000 for residents and non-residents.
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.
Forms and additional information can be obtained by contacting:
Regional Income Tax Agency
Toll free at 1-800-860-RITA
The City of Berea's property taxes are levied and collected by Cuyahoga County.
Property tax in Berea is based on the County assigned value of all parcels of land within each taxing district. The assignment of value is administered by the Cuyahoga County Auditor's office. The County Auditor determines an assessed value which is 35 percent of the appraised market value for each parcel.
This value is updated every three years based on the average price that surrounding or similar properties sold for within the previous three-year period. Every six years, the Auditor revisits all properties to re-appraise the value of each piece of land based on any building additions or major improvements.
For real property information, conact the Cuyahoga County Auditor's office at 216-443-7010, or at www.auditor.cuyahogacounty.us
To estimate your property taxes please visit the Cuyahoga County Fiscal Officer
To view the City of Berea’s tax rates please visit the Cuyahoga County Treasurer
- Admissions tax is imposed on any person or entity that is conducting or operating any place for entrance to which an admission charge is made.
Examples whereby admissions tax is due and payable to the City of Berea -
- Admissions to theaters, operas, or other places of amusement
- Public performance where a season ticket, subscription or charge is made
- An annual membership due by a club or organization
- Greens fees paid to golf courses
Registration - To obtain a Certificate of Registration, an application must be obtained and submitted to the Department of Finance. Charge for registration is $1.00 and the application will be valid for the calendar year in which it is issued.
Mail registration form and a check made payable to “City of Berea” to:
City of Berea
11 Berea Commons
Berea, OH 44017
If you have any questions, please call Accounts Receivables at 440-826-5834.
To obtain the forms for Admission Tax Summary Report, click here
Tax Rate - 3% on the amounts charged for admissions.
Exemption - No tax shall be levied if the admission charge is
- Exclusively to the benefit of religious, educational, or charitable institutions, societies or organizations, or non-profit organizations whereby not part of their net earnings inures to the benefit of any private stockholder or individuals;
- Exclusively to the benefit of persons in the military or naval forces of the United States or of National Guard organizations, reserve officers associations or posts or organizations of war veterans, or auxillary units or societies if they are organized in the State of Ohio and no part of their net earnings inure to the benefit of any private stockholder or individual;
- Exclusively to the benefit of persons who have served in the military or naval forces of the United States and are in need.
To obtain the form for Tax Exempt Registration, click here