Taxation

• If you earn wages, or profits from a business, you must file a return with RITA, even if your employer has withheld taxes and you do not owe additional taxes.
• City income tax forms must be filed annually by April 15.
• Our city income tax rate is 2.00 percent.
• Middleburg Heights residents who work outside our city receive a 100 percent credit for taxes paid to other cities, limited to our city’s 2.00 percent tax. If you live in Middleburg Heights and work in Cleveland, for example, and pay a 2 percent tax to Cleveland, you will not owe any additional income tax to Middleburg Heights. However, if you work in a city that charges a 1 percent income tax, then you will owe the difference of 2.00 percent income tax to Middleburg Heights.
• Effective January 1, 2007 the city's income tax rate is two percent (2.0%), with 100% credit for up to two percent (2.0%) income tax withheld for a resident's workplace.  Individual filers should use the 1.75% rate to calculate their 2006 taxes and the 2.0% rate to calculate their estimated tax for 2007.  Middleburg Heights employers should withhold at a rate of 2.0% starting January 1, 2007 
• If you are retired, you usually do not have to pay city income tax on Social Security benefits or on other pension benefits. For questions regarding taxable income, please contact RITA for information.
• If you are self-employed, or if the city income tax is not otherwise deducted from your income, you must make estimated tax payments to RITA on a quarterly basis. Please call RITA at (440) 526-0900 for information, or visit its website at www.ritaohio.com.