Income Tax

Marlena Allwood is a graduate of Pike-Delta-York High School and was hired as a payroll clerk for the Village of Delta on August 26, 1992. Marlena has served as the Income Tax Administrator since March 1, 1993.

Delta has a 1 ½ % income tax with mandatory filing. The village allows 1% credit for taxes paid to other municipalities. Tax forms are due by April 15.

Anyone with a tax liability exceeding $200.00 per year is required to file and pay quarterly estimated payments. The estimates are due April 15th, June 15th, Sept 15th & Dec 15th.

Contact Information

Mailing Address:
Village Offices
Memorial Hall
401 Main Street
Delta, Ohio 43515

Phone & Fax:
Phone: 419.822.4500 ext.102
Fax: 419.822.3837
Email:
mallwood@villageofdelta.org

Penalty – Unpaid Tax

A penalty may be imposed on unpaid income tax, including unpaid estimated income tax, equal to 15% of the amount not timely paid. A penalty may be imposed on unpaid employer withholding tax equal to 50% of the amount not timely paid.

Late Filing Penalty

A late filing penalty may be imposed at the rate of $25 per month (or fraction of a month) that a return, other than an estimated income tax return, remains unfiled. This late filing penalty applies regardless of the liability on the return. The late filing penalty shall not exceed $150 for each failure to timely file.

Interest – Unpaid Tax

Interest shall be imposed on all unpaid income tax, unpaid estimated income tax and unpaid employer withholding tax. The interest rate to be applied each calendar year is the federal short-term rate, rounded to the nearest whole number percent, plus five percent (5%). The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined under Section 1274 of the Internal Revenue Code.