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1. Does Bowling Green have an income tax?

Yes. For up to date information on tax rates or to learn more, visit the Income Tax Division page.

2. What income is taxable to the City?

Taxable income includes:

• Salaries, wages, commissions and other compensation including but not limited to:
  • Bonuses
  • Excess insurance premiums
  • Fees
  • Incentive payments
  • Profits from businesses, professions and partnerships
  • Property in lieu of cash
  • Rents and all deferrals
  • Salary/wage continuation plans
  • Severance pay
  • Sick pay
  • State lottery proceeds
  • Supplemental unemployment benefits (sub pay)
  • Tips
  • Vacation pay
• The net profits of all unincorporated businesses, professions, partnerships or other activities conducted by residents of the City of Bowling Green or conducted by nonresidents within the City of Bowling Green
• The net profits of all corporations derived from work done or services performed or rendered and business or other activities conducted in the City of Bowling Green.

3. What income is not taxable to the City?

Income not taxable includes:

• Interest
• Dividends
• Military pay and allowances for active duty
• Contributions to Section 125 (cafeteria plans)
• Proceeds of insurance
• Pensions
• Annuities
• Alimony
• Social Security
• Medicare
• Poor relief
• Worker's compensation
• Unemployment compensation
• Capital gains (excluding ordinary gains)
• Income from patents and copyrights, royalties
• Revenue from intangible property
• Non-Bowling Green income earned while a resident elsewhere (part year resident)
• Income of charitable, educational, fraternal or other nonprofit associations is also exempt
• Board of Elections poll worker pay less than $1,000

4. Who is subject to the City's income tax?

Anyone who lives in the City or has taxable income inside the City.

5. Who is required to file Form R with the City?

Form R should be used by individuals, partnerships, corporations and any other entity having income taxable to this City. Residents must file on all taxable income, wherever earned, unless the tax was withheld by a Bowling Green employer.

Part-year residents must file on all taxable income earned during the period of their Bowling Green residency (unless the only taxable income is a wage earned here and the tax has already been properly withheld) and should prorate income, expenses and credits accordingly. Part-year residents should not, however, prorate any income, expense and credit that is earned or that relates to Bowling Green.

Nonresidents must file on all taxable Bowling Green income, unless wages earned in Bowling Green is the only taxable income and the tax was properly withheld.

6. What is the due date of Form R?

The due date is 3.5 months following the end of the fiscal year. For calendar year filers, the due date is April 15.

7. What support information should be attached to Form R?

The income, adjustments and credits need supporting documentation. We require that you attach W-2s and your Federal tax return(1040, 1040A, or 1040EZ). The W-2s must report your income in Box 5 Medicare Wages and Box 18 Local Wages plus any municipal withholding in Box 19 and 20 to support any credits claimed on your return. If filing for a non-individual (single or joint), a copy of the appropriate federal tax return is required (1120, 1120S, 1065, etc.)

8. Which copy of my W-2 do I attach to Form R?

Provide any copy (or legible photo copy) that reports City tax withholding and wages in Box 5 and Box 18 of your W-2.

9. I have an overpayment; what should I do?

We suggest that you carry-forward the overpayment if the estimated taxes that you owe for first and second quarters are more than the overpayment. Make sure you show the overpayment on Form R line 11 and on Declaration of Estimated Taxes line 8.

10. How are the income tax collections spent?

Effective January 1, 2011, the total tax rate is 2%. Of the total tax rate of 2%, 0.14% of gross collections is distributed to a special police fund and 0.36% is distributed to a special firefighters fund. That money can only be used to support new police and fire personnel. The net collections of the remaining tax rate of 1.5% is distributed as:

• 3 1/3% to park and recreation
• 33 1/3% to water and sewer capital improvements
• 5% to street repair
• 50% to the general fund
• 8 1/3% to capital improvements

11. What are the office hours of the Income Tax Office?

We are open Monday through Friday from 8 am to 4:30 pm.

12. I have taxes withheld for the Bowling Green School District. May I deduct this tax from the City taxes that I owe?

The School District Income Tax may not be deducted from the City taxes that you owe. That tax is paid to the State of Ohio, as the administrator of the tax, and then paid to the appropriate school district.

13. Where are you located?

Our address is 305 N Main Street. Additionally, you may access the Income Tax Office in the Staff Directory for online directions to our office.

14. What should I do if I have a question about my property taxes?

Call the Wood County Treasurer at 419-354-9130 for questions concerning real estate taxes in Wood County.

15. What should I do if I don't know what school district I live in?

Call the Wood County Board of Elections at 419-354-9120 to learn which Wood County school district you live in.

16. What if I've had tax withheld for the city in which I work?

Bowling Green does allow its residents a credit for tax properly paid or withheld to the work city. The credit is limited to 50% of the lesser rate between Bowling Green and the work city.