Who Must File:
Each employer within the Harpersfield Geneva JEDD who employs one or more
persons is required to withhold the tax of one and one half percent (1.5%) from all
compensation paid to employees at the time such compensation is paid, and to file
Withholding Return (Form W-1) and remit the tax to the City of Geneva Income Tax.
Deposit Requirements:
Quarterly - If less than $200 per month is withheld, the deposit is due by the fifteenth
(15th) day of the month following the end of a quarterly period.
Monthly - If more than $200 is withheld for a monthly period, the deposit is due by
the fifteenth (15th) day of the following month.
For a complete description of deposit requirements, you may request a copy of the
tax ordinance for the Harpersfield Geneva JEDD.
Failure to File Return and Pay Tax:
All taxes, including taxes withheld or required to be withheld from wages by an
employer, and remaining unpaid after they become due shall bear interest on the amount
oftheunpaidtax(seeCitywebsiteforratesathttp://genevaohio.com/income-tax/).
TheinterestrateisbasedontheFederalrateandmaychangeannually.Thetaxpayers
In addition, any taxpayer who shall fail or refuse to make any return or declaration
required by the Ordinance, or any taxpayer who shall refuse to permit the Tax Admin-
istrator to examine their books, or who shall knowingly make any incomplete, false or
fraudulent return, or who shall attempt to avoid the payment of tax, shall be guilty of a
misdemeanor and shall be fined not more than $1000 or imprisoned for not more than
six months or both. The failure of any taxpayer to receive a return or declaration form
shall not excuse them from filing a return or declaration or from paying the tax.
How to Prepare This Form:
Line 1 – Enter total compensation PAID to all taxable employees during the period for
which return is made. If no compensation was paid during the period so indicate and
return Form MW-1. A MW-1 form is required regardless if there were no withholdings
for that period.
Line 2 – Enter total ACTUAL tax withheld from taxable employees during the period for
HARPERSFIELD GENEVA JEDD.
Line 3 – Adjust current payment of actual tax withheld for under payment in previous
period. For overpayment in previous period, file amended return for that period.
Line 6 – Enter total amount to be remitted.
INSTRUCTIONS FOR PREPARING AND FILING WITHHOLDING RETURN (FORM MW-1)
to deduct, withhold and pay taxes imposed by the Ordinance, shall be liable in addition
thereto, to a late payment penalty of 50% of the unpaid tax and a late file penalty
of $25.00 per month or fraction of a month with a maximum of $150.00.
uponwhomsaidtaxesareimposed,andtheemployeesrequiredbytheOrdinance