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General Tax Information
Filing Dates
| Final tax return for the preceding year | April 15 |
| First quarter estimated tax payment | April 15 |
| Second quarter estimated tax payment | June 15 |
| Third quarter estimated tax payment | September 15 |
| Fourth quarter estimated tax payments for businesses | December 15 |
| Fourth quarter estimated tax payment for individuals | January 15 |
For individuals younger than 18 years of age, the evidence must be furnished by a driver's license or birth certificate. A copy is permissible.
For Piqua withheld taxpayers living out of town, whose entire earnings, or a portion of their earnings, are derived from activities outside Piqua, a refund request form must be completed by the non-resident and certified by the employer before any refund will be issued.
Taxpayers who choose extended payments for tax delinquencies will be assessed penalty and interest on the unpaid tax liability pursuant to Ohio Rev. Code Section 718.27.
Interest Rate
The interest rate is assessed at the federal short-term rate, rounded to the nearest whole number %, plus 5%. For the current interest rate assessed monthly on the unpaid tax liability, please reference the table located on our Annual Interest Rates page.
Penalties
The penalty charge is assessed once at a rate of 15% on the unpaid tax liability.
A late filing charge of $25 per month up to $150 is charged if the taxpayer fails to file a return by the due date or by the date resulting from an extension.
The Board has the responsibility of reviewing, upon the taxpayer's request, decisions rendered by the Administrator. Tax appeals must be filed within 60 days after the Administrator's ruling and a hearing shall be scheduled within 60 days. The Board's decision shall be rendered within 90 days after the final hearing.