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.
401 Main Street
Delta, Ohio 43515
Phone & Fax:
Phone: 419.822.4500 ext.102
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
• 2018 Calendar Year 6% Annual Interest Rate
• 2017 Calendar Year 6% Annual Interest Rate
• 2016 Calendar Year 5% Annual Interest Rate