Business Tax Overview

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Filing Tax Returns- All businesses that operate within the City of Mason are required to file a tax return, even if a loss is being reported and Find the forms and answers you need right here! Just click on the appropriate link below.

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Letter to New Businesses

Business/Withholding Tax Frequently Asked Questions

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Filing Business Withholding

Employers in the City of Mason are required to withhold municipal income taxes for the City of Mason from their employees' pay checks. For most employers, the withholding must be submitted to the City of Mason electronically through the ACH Credit Electronic Filing Program* or Ohio Business Gateway (OBG).

Register for the ACH Credit Electronic Filing Program by completing and returning the ACH Credit Registration Form to the City of Mason Tax Office or click here to register for Ohio Business Gateway.

*This is an electronic payment program that allows employers to send withholding tax payments to the City of Mason through banking's Automated Clearing House (ACH) system. This is the same process used for payroll direct deposit. Contact your bank for information about sending an ACH payment.

Dear New Mason Business:

Thank you for selecting to do business within the City of Mason. We wish to take this opportunity to welcome you.

The City of Mason provides many outstanding services to its residents and businesses, including a nationally accredited police department, a service department that keeps the streets passable in winter, curbside brush chipping, leaf collection service, six parks for a variety of recreational activities, and much more. These services are made possible by the income taxes collected from residents of the city and from businesses within the city. The tax rate is 1% of qualifying wages or profits from business. All residents and businesses operating within the city are required to file a tax return each year.

What is Taxable- Net profit of all partnerships, corporations, or any other entity that is conducting a business within the City of Mason is subject to the income tax. Net profit is the income from the operation of a business, profession, or enterprise, and rentals from the use of property, after the provision for all ordinary and necessary expenses, in accordance with the accounting system used by the taxpayer for Federal Income Tax purposes and adjusted to the requirements of the City of Mason Tax Ordinance.

Filing Tax Returns- All businesses that operate within the City of Mason are required to file a tax return, even if a loss is being reported and no tax is due.

Estimated Tax Payments- The Mason Tax Ordinance requires the filing of a Declaration of Estimated Tax and the payment of 90% of your tax liability by January 31 for the prior tax year (or by the end of the first month following the end of the fiscal year).

Withholding- If you have employees, their wages, salaries, and other compensation are subject to the income tax. All businesses that have employees working in the City of Mason are required to withhold and remit the taxes from their employees' paychecks. Payment must be made monthly or quarterly, depending upon the total amount withheld, and within 15 days after the reporting period. Copies of the employees' W-2s and a withholding reconciliation are due at the end of the year.

Please complete the Business Income Tax Questionnaire so that accounts may be set up for paying withholding for your employees and filing a tax return on the net profit.

If you have any questions, please contact the Mason Tax Office at 513-229-8535, or tax [at] masonoh [dot] org (e-mail us).  

Thank you for allowing us to serve you in the most efficient way possible.

Sincerely,

City of Mason Tax Office