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Income Tax

"The City with Heart in the Heart of it All"

Income Tax | Tax Forms

IMPORTANT INCOME TAX CHANGE INFORMATION (HB5) effective 1-1-2016
 
TAXPAYER RIGHTS (HB5) Effective 1-1-2016
 
Income Tax Ordinance 172, for tax years 2016 and forward effective 1-1-2016
 

Income Tax Ordinance 171, For tax year 2015 and prior tax years

 


 

City of Struthers Tax Department
 
Tax Commissioner
James J. Bertrando
(330) 755-2181 extension #127
Fax (330) 755-2916
TaxCommissioner@CityofStruthers.com
 
Part-Time Clerk
Melaine Riccelli
(330) 755-2181 extension #128
DeputyTax@CityofStruthers.com

 


  


Our mission is to assist and provide the means necessary to administer and collect a City income tax according to City ordinance while complying with Ohio Revised Code.
 
Due to cost saving measures, effective January 1, 2010 electronic filing of city income tax will not be available in the City of Struthers. Check below for city tax forms.
 
The Tax Department is always willing to work with the taxpayer and we stress that if there are any questions or concerns to please contact the office any time from Monday-Friday from 8:00 A.M. - 4:00 P.M.

For Ohio State tax resources and information, visit The Ohio Department of Taxation.

 


 

Age Exemption

Individuals under 18 years of age are exempt from paying municipal income tax.

Balance Due/Overpayment Information

Amounts under $10.01 will not be collected or refunded. The $10.01 de minimis threshold does not apply to amounts required to be withheld by employers.

Estimated Payment Requirements

Quarterly payments of estimated tax are required if the anticipated amount due is $200 or more.

Lottery/Gambling Winnings

Lottery and gambling winnings are taxable - no minimum. Gambling losses may not offset gambling winnings unless the taxpayer is a professional gambler per IRS regulations.

Net Operating Loss

Beginning with losses incurred in 2018, a net operating loss may be carried forward for 5 years. For losses incurred in tax years 2018, 2019, 2020, 2021 and 2022, only 50% of the carried forward loss may be deducted in each subsequent year. For pre-2018 losses see Special Notes for Tax Years 2017 and Prior.

S-CORPS

S-Corp distributive shares that do not represent wages are generally not taxable and should not be reported on Form 37.

Withholding Filing Frequency

Individuals under 18 years of age are exempt from paying municipal income tax.

Click Here for City Tax Forms in Printable PDF Format

 

Click Here for Tax Department Codified Regulations

  


IMPORTANT WITHHOLDING TAX CHANGES EFFECTIVE 1-1-2016


Changes mandated by Ohio Revised Code Chapter 718 (House Bill 5- Municipal Income Tax Uniformity)

WHO MUST FILE:

1. Each employer located within the City of Struthers is required to withhold the tax for all employees age (18) eighteen and older.
  

2. Before beginning work within the city, each NON RESIDENT EMPLOYER doing business in the city must register with the city income tax department, to determine their filing requirement.
 

DEPOSIT REQUIREMENTS:
MONTHLY- Employers must remit monthly if withholding in the previous calendar year exceeded $2,399 or if the amount required to be withheld during any month of the previous calendar quarter exceeded $200.
 

QUARTERLY - Employers can remit quarterly if their withholdings are under the thresholds described for monthly

WITHHOLDING DUE DATES
Monthly and Quarterly returns and payment must be received no later than the 15th of the month following the end of the reporting period.
 

RECONCILIATION DUE DATE - The reconciliation due date is the last day of February.
 

INTEREST AND PENALTIES
Interest - 6% per annum (5% per month or fraction of a month) interest is based on the Federal rate and may change annually.

Late File Penalty - $25.00 per month or fraction of a month with a maximum of $150.00.

Late Payment Penalty - 50% of the unpaid tax due.

City of Struthers Income Tax

This iron industry, The forerunner of America's great steel industry, probably contributed more than any one thing to the winning of freedom for the original thirteen colonies. As migration westward and the settlement of our frontiers moved ever forward, these iron works furnished the tools, plows, wagon iron, pots, kettles etc., which were so necessary to the conquering of towering forests and limitless virgin lands.

As the industry moved on, these iron works of our pioneer fathers, were built in forest glades where the Indians still lurked. In 1803 the first of these furnaces was built on Yellow Creek adjacent to John Struthers' 400 acres. This was the first blast furnace west of Pittsburgh, Pennsylvania.

Events during the period of the construction of this furnace prove that the Indian problem was a serious one to these early settlers. The settlements in the Mahoning Valley actually faced many of the horrors, of frontier life. Most of these horrors could be traced to trouble with hostile Indians, who still roamed the forests along the Mahoning River. In fact on Sunday, July 20, 1800, two Indians were killed near Youngstown in an altercation with white settlers. As late as 1804 an Indian was tried at Youngstown for killing a white settler at Salt Springs.

As civilization pushed ever westward living conditions in the new settlement on Yellow Creek became less hazardous. The struggle for existence however, became less rigorous only with the coming of conveniences made possible by the growth of the iron industry and the development of transportation facilities.

The little furnace on Yellow Creek was constructed by Daniel Eaton. Its capacity was but a few tons a week and the entire output was used in the casting of pots, kettles and sad irons for the new settlers. No casting of products was done on Sundays and the iron on these days was formed into small pigs, which were then transported to the Pittsburgh bloomeries where it was converted into bar-iron.

About 1806 John Struthers also saw the possibilities in the iron business and about this time he associated himself with Robert Montgomery and David Clendennin in the erection of a second furnace about a mile and 2 half down Yellow Creek from Baton's furnace. Later on this partnership purchased the Eaton stack.

The small Struthers operations prospered until 1812. The war of 1812-14, called away the available workmen and left the furnaces idle. The Eaton-Struthers furnaces never operated again and John Struthers emerged from the havoc of these war years with his industry and his lands gone.

The little settlement on Yellow Creek remained almost dormant for more than sixty years. The Ohio Canal gave impetus to the growth of Lowellville and Youngstown but it remained for the building of a railroad to bring Struthers to life.

In 1865, Thomas Struthers, son of John Struthers, who had located in Warren, Pa., bought back the old Struthers homestead, or much of if, and laid out the village, to which he gave his family's name. Two rail-roads were built through the site of the little village, a post office was established in 1866 and in 1867 industry was revived through the erection of a saw mill.

In 1869 Struthers again became an iron producing community with the construction of the Anna Furnace by the Struthers. Iron Company. In 1880 there was added the sheet mill plant of the Summer's Brothers Co., and in 1888 the plant of the J. A. and D. P. Cooper Gear Company.

With all these activities Struthers still remained a village of less than 1,000 inhabitants, after 100 years had elapsed since John.Struthers built his first cabin and erected the sawmill and grist mill on Yellow Creek. In 1899 Struthers was brought into closer communication with Youngstown and the upper Mahoning Valley by the completion of an interurban electric line.

In 1902 the neighboring village of East Youngstown (now Campbell) was started. This new community was started shortly after the incorporation of The Youngstown Iron Sheet and Tube Company (known as The Youngstown Sheet and Tube Co., since 1905).

The erection of this plant, near the 100-year-old settlement gave Struthers a growth impetus which demanded civic action. Throughout the years the village was an unincorporated part of Poland Township, but the need of a better government became apparent and in November 1902, Struthers became a formally incorporated municipality, with an historical background of which it could well be proud.

The first village election was held on Dec. 6, 1902, with the first village officers as follows: Thomas Roberts, mayor, Andrew E. Black, clerk, Seth J. McNabb, treasurer, George Demmil, marshal, George Zumpky, William Maurice, Harry Swager, W. A. Morrison, Clark McCombs and John H. Shatter as councilmen.