Business FAQs - General - Out of Business

Yes, businesses are required to register with RITA if they conduct business in a RITA Municipality.  Examples of business activities include, but are not limited to:

• Performing work/services
• Owning property
• Having an employee that works from their home
• Collecting rent for a rental property

Businesses have two options to register with RITA: MyAccount or Online Registration

MyAccount-Online Services allows businesses to electronically file and remit withholding tax and upload W-2's, and more:

• Login and registration is necessary.
• Information enteredt in stored and can be accessed at a later date.
• Additional features available:
• Enroll in eBilling to receive email notifications every time a new billing statement is available and eliminate your paper bills.
• Add a Municipality or Add Subcontractor features to report a new location or new subcontractor project.
• Send secure messages for questions.

Online Registration is designed for businesses to complete their registration in one session:

• No login is necessary.
• Online Registration does not store the information you have entered.
• Use to register business activity in a new municipality, register subcontractors or to report a rental property.

If you prefer to file by paper:

• Download the Business Registration Form 48.
• Fill out the sections that apply to your company.

RITA uses your Federal Employer Identification Number (FEIN) to identify your account information.

The Regional Income Tax Agency can help you to determine where you are located and whether municipal income tax withholding is required.

Please contact us at 800.860.7482 ext. 5003. When you do, please be prepared to provide the full address of each business location, including the zip code(s).

Yes, penalty and interest will be charged if you:

• Fail to pay taxes when due
• Fail to remit taxes withheld from employees
• Fail to withhold on all taxable wages at the correct tax rate
• Fail to report and pay estimated taxes equal to or greater than either:
  1. 90% of the amount of tax due for the year as shown by the annual return, or
  2. The previous tax year's tax liability

Tax withheld from income earned in a municipality by employees of a business, or tax withheld for an employee’s resident municipality, is considered to be withholding tax. Withholding tax is reported on Form 11 on a semi-monthly, monthly, or quarterly basis depending upon the amount of tax being reported and the municipality. By the last day of February of the following year, the business must also remit a completed Form 17 Reconciliation of Income Tax Withheld and the W2 forms for the prior year.

The Net Profit tax is also a municipal income tax. This is the tax on the income earned by the business in the municipality. This tax is reported annually on the Form 27 Net Profits Tax Return. In addition to filing the Form 27, the business is required to make quarterly estimated tax payments. The first one is due on or before the 15^th day of the fourth month after the beginning of each fiscal period. The remaining quarters are due on or before the 15^th day of the sixth, ninth, and twelfth month after the beginning of each fiscal period. For a company with a December 31^st year end, the estimated payments are due 4/15, 6/15, 9/15, and 12/15.