Q: What Address Ranges are located within the Columbia Twp JEDZ?

Below are the general address ranges for inclusion in JEDZ.  If you have a question about a specific address, please use the “ “The Finder”  from the Ohio Department of Taxation or contact our office (513-272-9954).

  • 3200-3500 Highland Avenue,45213
  • 5130-5500 Kennedy Avenue, 45213ere
  • 3590-4000 Lucille Drive, 45213
  • 5100-5600 Ridge Avenue, 45213
  • 6805-6805 Cambridge Avenue, 45227
  • 6809-68141 Grace Avenue, 45227
  • 6754-6902 Murray Road, 45227
  • 4000-4300 Plainville Road, 45227
  • 7200-7700 Wooster Pike, 45227

Q: What is the tax rate for Columbia Township JEDZ?

  • Tax rate for Net-Profit: 1%.
  • Tax rate for Employee Withholding: 1%

Q: What actions are required if I own a Business, own Rental Property, or work as a Contractor within the JEDZ?

  •  Below are the expectations for businesses operating in the JEDZ:
    1. Register with the Columbia Township JEDZ within 10 days of beginning operations. This information should also be updated whenever there are changes (e.g., change in payroll provider used).
    2. If your business pays employees via W-2s, you must collect and pay 1% Withholding Tax on the employee’s earnings.
      • Monthly Remittances are due the 15thof the following month.
      • Quarterly Remittances are due April 30, July 31, October 31, and January 31.
      • State law mandates monthly remittance if:
        • Prior year annual total withholding for the municipality exceeds $2,399.00.
        • Any month of prior quarter exceeds $200.00.
    3. If your business pays employees via W-2s, you must also submit an Annual Reconciliation, along with employee W-2s, by February 28th of the year following the year reconciled.  The form and instructions will be mailed to you ahead of time.
    4. If your business pays employees via 1099s, you must provide a list of names, addresses, and Social Security Numbers and keep this information current.
    5. Pay Estimated Quarterly Net-Profit tax of 1%, if tax due is $200.00 or more.
    6. Submit an annual Tax Return by the federal due-date, based on the calendar year or your fiscal-year-end, if different.  The form and instructions will be mailed to you ahead of time.  Please notify our office if you filed a federal extension (copy of form can be emailed, faxed, or mailed).
      1. First Quarter: due on federal filing deadline (generally April 15).
      2. Second Quarter: June 15
      3. Third Quarter: September 15
      4. Fourth Quarter: December 15

Q: I will be opening a new business and will be doing a large project to prepare my business location, or I will be doing a large scale upgrade to my business location. OR I am the General Contractor for a large project in the JEDZ. What should I do?

  • Please contact us and submit a list of the Subcontractors .

Q: What forms of payment can I use to pay taxes?

  • Checks are preferred method of payment. Businesses may also pay by ACH through the State of Ohio’s “Ohio Business Gateway” (OBG) secure website. OBG web address: http://www.tax.ohio.gov/.  Follow the “File Online” link to the OBG login webpage. Your business needs to create an account to gain access if you don’t presently have one set up.

Q: Who is required to pay Columbia Twp JEDZ tax directly?

  • Businesses located in the JEDZ.  Employers MUST also withhold and submit 1% payroll tax for employees doing business within the JEDZ.
  •  Owners of Rental Property located within the JEDZ, collecting rental income.
  • Contractors working on a project located within the JEDZ.
  • Consultant, or contract employee paid on 1099 basis, for work within the JEDZ. 

Q: I work for a business located in the Columbia Twp JEDZ, do I need to pay taxes directly to Columbia Twp JEDZ?

  • If you are issued a W2, Not directly. Your employer should be withholding the Columbia Twp JEDZ tax from your paycheck at the rate of 1%. The employer should then pay the Withholding Tax to Columbia Twp JEDZ for all of their employees, so you will not need to pay Columbia Twp JEDZ directly.
  • If your pay stub and W2 shows the Columbia Twp JEDZ tax being withheld at 1% you are fine. IMPORTANT: BUT if your pay stub and W2 doesn’t show Columbia Twp JEDZ withholding tax, you must contact your employer’s payroll department. If you are issued a 1099: you need to pay Columbia Twp JEDZ directly.
  • If you are a consultant or worker NOT receiving a W2, your employer has NOT withheld the tax and YOU MUST file a Columbia Twp JEDZ tax return.

Q:What are the deadlines for submitting tax payments?

  • Employer Withholding Tax:
      • Monthly Remittance: due by the 15th of the following month.
      • Quarterly Remittance: due April 30, July 31, October 31, and January 31*
      • (*Threshold requiring monthly remittance: Prior year annual total withholding for the municipality exceeding $2,399.00.  Any month of prior quarter withholding for the municipality exceeding $200.00.  If the threshold is met, state law mandates monthly remittance.
  • Annual Reconciliation of Withholding Tax are due the last day of February and must include a summary page of payments made to our office, as well as supporting W-2 information for every employee that had Columbia Township JEDZ tax withheld, as well as every other municipality that tax was withheld for. The W-2 information needs to include the Medicare wages amount (Box 5), local wages earned, and local tax withheld. The 20-day rule allows a 20-day exemption from municipal withholding if applicable. Box 5 and Local wages are usually the same in the case of a person who works in an office setting. However, local wages vary and are assessed on a percentage basis for employees who work in multiple offices in different municipalities (City of Cincinnati and JEDZ) or works at various job sites in the Greater Cincinnati area.
  • Estimated Quarterly Income Tax:
    • First Quarter: due on Federal filing deadline (generally April 15).
    • Second Quarter: June 15
    • Third Quarter: September 15
    • Fourth Quarter: December 15
      • (The threshold for requiring estimated tax payments is $200.00.)
    • Extensions: Request is due by the Tax Filing deadline and extends the date by six months. The Extension does not extend the tax payment due or for estimated taxes.  A late payment penalty plus interest can be charged.  Please email, fax, or mail a copy of the Extension form to our office, as we are not notified by the government.

Q:Is there a charge of penalty & interest for late filing of Columbia Twp JEDZ Tax Returns and Tax payments? What are the deadlines?

  • Yes, however, Penalties and Interest have not been generated on tax balances since
    July 31, 2018.  We did not start assessing again in 2020 or 2021 due to COVID and the effect it had on businesses.
  • We will begin to assess penalties and interest again starting January 1, 2022,
    so please pay off any outstanding balances before that date
    .  See Village of Fairfax website www.fairfaxoh.com  for additional Tax Information.  Columbia Township JEDZ follows the Tax Ordinance of the Village of Fairfax; however, the rate is only 1% is assessed on net profit business activity only.  All Ohio Municipalities follow the latest Ohio Revised Tax Code.
  • Additional details regarding penalties, fees, and interest charges will be posted closer to January 1, 2022.