Taxable earnings include, but are not limited to all salaries, tips, incentive payments, fees, commissions, and deferred compensation. If you are an employer who conducts business solely within the City of Cincinnati, all of your employees are subject to the City of Cincinnati withholding tax. If you are an employer who conducts no business activity within the city limits of Cincinnati, you may choose to voluntarily withhold the Cincinnati tax for those employees who reside within the City of Cincinnati. Withholding tax payments are to be made quarterly or monthly, depending on the total amount to be remitted. Monthly payments are due within 15 days after the close of each calendar month.
Quarterly payments are due no later that the last day of the month following each calendar quarter.
If you received a letter from our office requesting your residential and employment history, please provide us with this information in order to clarify your taxable status to the City of Cincinnati. Complete the form of the back of the letter and mail it to our office. You will be notified if additional information is needed. Current Developments Back to Top Click here for information about our new electronic tax filing process.