TAX AND FINANCE DEPARTMENT
CITY OF NORTON
(Summit County, Ohio, District #7711)

THIS PAGE UPDATED WITH TAX YEAR 2007 INFORMATION
(UPDATED 1/15/08)

Important Taxing Information: 
CCA Staff on site to assist Norton Taxpayers on filing their
2007 Norton CITY income tax returns  (.pdf file)

The Finance office is responsible for the collection of all taxes and fees due and owing to the City of Norton, and pays all the costs relative to operating a municipality, including long-term debt.  Currently the City of Norton has an "A" rating from Fitch.

Click here to view the
2004 Comprehensive Annual Financial Report (CAFR)
Click here to view the
2005 Comprehensive Annual Financial Report (CAFR)
in .pdf format
2006 Comprehensive Annual Financial Report (CAFR)
with corrected page #24 of document
in .pdf format

To all new businesses and residents…
WELCOME to the City of Norton. 
The City of Norton has contracted with Central Collection Agency (CCA)
to collect city taxes. 
ALL FORMS required to fulfill your City tax obligations are available through their website:

www.ccatax.ci.cleveland.oh.us 

You may also contact CCA at 1-800-223-6317 or questions may be asked by contacting the
City's Finance office at 330-825-4511 x36

Important notice:
All Estimated Payments for 2007 are due
by January 31, 2008
Many Norton residents are required to pay estimated taxes.  Usually, these are persons who are self-employed, landlords, or people who work in a community that has a lower tax rate than Norton. If you are unsure as to whether you are required to make estimated payments, please contact CCA at 800-223-6317
Estimated payments for 2007 are due by January 31, 2008. 
The amount of the estimate must be 90% or more of the total tax due
or at least the amount of tax due for 2006.
Failure to make a sufficient estimated payment will result in a penalty and interest.

Filing is mandatory whether tax is due or not,

THE DEADLINE FOR FILING
2007 CITY INCOME TAX RETURNS IS
April 15, 2008

  The City of Norton is a MANDATORY TAX FILING CITY 
with a 2007 local tax rate of 2.0%


Starting at 18 years of age,
it is mandatory that a tax return be filed,
 or a tax exemption submitted,
even if there isn't any taxable income. 
Failure to do so
will result in a late filing fee,
and penalty and interest charged
on late filings and overdue balances.
 
THE DEADLINE TO FILE 2007 INCOME TAX RETURNS:
APRIL 15TH (individual & business)

DEADLINE FOR BUSINESSES WITH "Fiscal Year End"
Due 4 months after year end date

DECLARATION OF ESTIMATED TAXES:
APRIL 30TH, (1ST QTR IS ALSO DUE)
All Estimated payments for 2007 are due by January 31, 2008
Quarters Are Due: (individual & business)
1st quarter: April 30th
2nd quarter: June 30th
3rd quarter: September 30th
4th quarter: January 31st

 ADDITIONAL TAX NOTES:

Lottery Winnings are taxable for purposes of Municipal Income Tax and the Tax becomes due as the winnings are received.  This applies to all winnings regardless where they were won.

Property taxes are administered and billed by Summit County Auditors Office.  Any questions you may have regarding your property tax bill should be addressed to the County Auditor 330-643-2500.

INCOME – For residents with rental income or wage income, for filing year 2007, the tax rate is 2.00% with a credit of 100% up to 2.00% for taxes paid to other cities.  Final returns are due and payable by April 15^th. 

EXTENSIONS – Federal extensions of time to file the annual return will be honored provided that payment of at least 80% of the estimated tax, or payment of amount due the previous year, is made prior to April 15^th. 

EMPLOYERS – Are required to remit monthly or quarterly, the withholding of 2.00%, on the total gross wages paid to employees, whether or not the employer actually withheld the tax. 

COMMERCIAL AND INDUSTRIAL BUSINESSES – Are required to file a NET PROFIT return within 120 days after the close of their fiscal year. 

NON-RESIDENT WITH RENTAL PROPERTY – Rental property located in the City of Norton, owner must file on the income earned from the rental property by April 15^th.