Welcome to the Tax Department

Three People With Arms on DeskOur office administers and collects the city income tax for the City of St. Marys and the Villages of Botkins, Covington, Cridersville, Ft. Loramie, Minster, Lakeview, New Bremen, New Knoxville, North Star, Osgood, Russia, and Yorkshire. The Tax Office is open from 8:00 am to 4:00 pm, Monday through Friday. We will be happy to assist you with the filing of your city tax returns during these hours. Please note that your city return cannot be filed using software for this purpose. We also do not accept faxed tax returns. Returns can be filed by mail, in our office, and they also can be placed in the night drop box located just inside our front doors. Your city tax dollars stay in our communities maintaining our roads, supporting our police and fire departments, snow removalbrush pick up, spring clean-up, and keeping our hometowns great places to live today and for future generations.

Payment Options

Tax payments can be made with cash, check, money order, or on-line.  Secure on-line tax payments can be made at Payment.  Customers using this option will be charged a non-refundable processing fee of $2.00 or 3%, whichever is greater, by LexisNexis VitalChek Network Inc.  Payments will be posted to your account within 3 business days. 


Tax forms are located under the Forms section and can be downloaded. Form EZ is for individuals. Form B is for reporting net profits from businesses. Forms W1 and W3 are for reporting employee withholding tax.

New employers are able to apply for a withholding account number by completing the application also located under the forms tab.

Mandatory Filing

BotkinsCridersvilleMinsterNorth StarSt. Marys
ChickasawFort LoramieNew BremenOsgoodVersailles
CovingtonLakeviewNew KnoxvilleRussiaYorkshire

It is required that all residents, age 18 years and older, must file a tax return each year whether or not tax is due.

Certain retirees can apply for an exemption from the filing requirement. To fill out the exemption form please fill out the 60 Day Letter (PDF). Please contact our office with any questions.

All residents receiving only nontaxable income must complete Section A of the return. All residents receiving taxable income, or a combination of taxable and nontaxable income, must complete Section B. Partywear residents, please contact our office for assistance.

Requirements for Filing

  • Front page of Federal 1040 must be attached to your return.
  • Federal Schedule 1 if applicable.
  • Return must be signed.
  • All W-2s MUST be attached showing Box 5 Medicare wages and local taxes withheld.
  • All Federal Schedules if applicable.

Make your remittance payable to the municipality for which you are filing. Tax payments of $10.00 or less are not payable. Refunds of $10.00 or less will not be refunded.

Penalty, Interest & Late Filing Fees

  • One time penalty fee of 15% of tax due past due date
  • 0.583% interest per month until tax is paid in full
  • Late filing fee of $25.00 per month up to $150.00 for all municipalities

Failure to file by the Federal due date will result in a late filing fee for all residents, even if you have no tax due or do not have taxable income.


Municipal tax returns are due by the Federal due date.  Extensions are recommended to be attached to your return when filed. 90% of the estimated tax liability, or 100% based on the previous year, must be paid by the Federal due date to avoid penalty. Interest is always charged.

Please note we do not allow extensions for payment of the tax.

Published Interest Rate

Ohio Revised Code 718.27 requires the Tax Administrator to publish, by October 31st, the established interest rate for tax underpayments based on the Federal short-term rate that will apply during the next calendar year.

Interest shall be imposed per annum, on all unpaid income tax, unpaid estimated income tax and unpaid withholding tax.

The interest rate used shall be the Federal short-term rate (rounded to the nearest whole number percent) plus five percent. The rate shall apply for the calendar year next following the July of the year in which the Federal short-term rate is determined.

Note: Interest applies to any balance of tax due that is not paid by the due date of a return, even if the return is filed under extension.

Calendar Year
Monthly Interest Rate
Yearly Interest Rate
2017 .50%