Gettysburg

Darke County

http://www.villageofgettysburg.org

Recent Tax and Credit History

From Date Thru Date Tax Rate Credit Factor
(Tax Credit)
Credit Rate
(Credit Limit)
01/01/2017 current 1.000 % 100.000 % 1.000 %
01/01/2011 12/31/2016 0.000 % 0.000 % 0.000 %

* History displayed for the past 7 years.

Special Notes and Tax Documents

RULES & REGULATIONS View Document
TAX ORDINANCE View Document
2106 BUSINESS EXPENSES 2106 Business Expenses are limited to the amount deductible for federal tax purposes.
ADDITIONAL RULES Residents may take credit for county income tax paid on the same wages taxable in Gettysburg.
AGE EXEMPTION Individuals under 18 years of age are NOT 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 A net operating loss may be carried forward for 5 years.
S-CORPS S-Corp distributive shares that do not represent wages are generally not taxable and should not be reported on Form 37 Schedule J.
WITHHOLDING FILING FREQUENCY If withholding amount is $2,400 or more in the immediately preceding calendar year or more than $200 in any one month of the preceding calendar quarter, file monthly - due date is the 15th day of the following month. All employers not required to file monthly, file quarterly - due date is the last day of the month following the end of the quarter. 
2106 BUSINESS EXPENSES Income tax effective 1/1/2017
AGE EXEMPTION Income tax effective 1/1/2017
BALANCE DUE/OVERPAYMENT INFORMATION Income tax effective 1/1/2017
ESTIMATED PAYMENT REQUIREMENTS Income tax effective 1/1/2017
LOTTERY/GAMBLING WINNINGS Income tax effective 1/1/2017
NET OPERATING LOSS Income tax effective 1/1/2017
RENTAL INCOME Income tax effective 1/1/2017
S-CORPS Income tax effective 1/1/2017
WITHHOLDING FILING FREQUENCY Income tax effective 1/1/2017