Brunswick, Ohio: City Tax Or Not?

Brunswick, Ohio has a mandatory filing law that requires any person 18 years or older, who resides in the City of Brunswick, to file a return, regardless of income. The municipal income tax rate is 2.0% and the deadline for filing City of Brunswick taxes for 2023 is April 15, 2024. The Ohio Revised Code does not permit a local income tax, however, over 60% of property taxes support schools.

Brunswick, Ohio sales tax rate

The sales tax rate in Brunswick, Ohio is 6.75%, consisting of 5.75% Ohio state sales tax and 1% Medina County sales tax. This rate has been consistent since December 2020. The sales tax rate in Medina County, Ohio is also currently 6.75%.

The City of Brunswick's income tax rate is 2.0%, based on taxable income and business net profits. This rate was increased from 1.85% effective January 1, 2018.

Income tax changes

The City of Brunswick has a mandatory filing law that requires any person aged 18 or over who resides in the city to file a return, regardless of income. This includes individuals who own a business and/or rental property. An exception is made for those who have submitted proof of retirement to the Tax Department and have no other taxable income.

The municipal income tax rate in Brunswick is 2.0%. The tax credit is 1.0% for wages taxed and paid for in another city.

Effective January 1, 2018, Brunswick's tax rate increased from 1.85% to 2.0% and is based on taxable income and business net profits.

Important income tax changes were implemented on January 1, 2016, following the passage of Amended Substitute House Bill 5 by the Ohio General Assembly in December 2014. New state-mandated municipal income tax guidelines were established, impacting the declaration and payment of estimates for both individuals and businesses.

For tax years 2016 through 2022, a penalty of $25 per month was charged for failure to file on time, up to $150, even if no tax was due. For the tax year 2023, the penalty for failure to file on time is a flat rate of $25, even if no tax is owed.

A late payment penalty of 15% of the unpaid tax due will be applied if paid after the due date. Additionally, interest will be calculated at 5% per annum on any unpaid tax.

The Ohio Revised Code does not permit a local income tax in Brunswick Hills Township. However, over 60% of property taxes collected by the Township support schools within the Brunswick and Highland school districts.

Who must file a Brunswick return

The City of Brunswick has a mandatory filing law that requires any person aged 18 or over who resides in the city to file a return, regardless of income. This includes any person who owns a business and/or rental property. The only exception is for anyone who has submitted proof of retirement to the Tax Department and has no other taxable income.

The tax return is due on or before April 15 of each year, unless April 15 falls on a weekend or holiday; in that case, the return is due on the Federal individual due date.

The municipal income tax rate is 2.0%. The tax credit will remain at 1.0% for wages taxed and paid for another city.

Brunswick's tax rate increased from 1.85% to 2.0% on January 1, 2018, and is based on taxable income and business net profits.

Estimated payments are not required in Brunswick, however, a declaration of estimated income tax may be filed by all individuals who can reasonably expect to owe Brunswick income tax at year's end. Estimated payments can be made on a quarterly basis as follows: one-fourth (¼) on or by April 15, June 15, September 15, December 15.

Taxable income

The City of Brunswick, Ohio, has a mandatory filing law that requires any person aged 18 or older who resides in the city to file a return, regardless of income. This includes those who own a business and/or rental property. The only exception is for anyone who has submitted proof of retirement to the Tax Department and has no other taxable income.

The municipal income tax rate in Brunswick is 2.0%. This rate is based on taxable income and business net profits. Taxable income includes earned income such as salaries, wages, commissions, wage continuation plans, deferred compensation, sick pay, vacation pay, tips, distributive shares of the net profits of a partnership or subchapter S corporation, net profit from a business, net rental income, and income from lotteries and games of chance.

The following types of income are not taxable:

• Dividends
• Interest
• Military pay
• Pensions
• Alimony
• Child support
• Social Security
• Medicare
• Poor relief
• Unemployment insurance benefits (if received from state or local governments)
• Gifts
• Inheritances
• Scholarships
• Involuntary conversions

The City of Brunswick also offers a tax credit to residents who have paid municipal income taxes to other municipalities. This credit is 1% of their taxed earnings and cannot be exceeded.

Non-taxable income

• Inheritances, gifts, and bequests
• Cash rebates on items purchased from a retailer, manufacturer, or dealer
• Alimony payments (for divorce decrees finalized after 2018)
• Child support payments
• Most healthcare benefits
• Money that is reimbursed from qualifying adoptions
• Life insurance proceeds
• Long-term care insurance income
• Disability and worker's compensation payments
• Supplemental Security Income payments
• Municipal bond interest
• Qualified distributions from a Roth account
• Earned income in states with no income tax

Frequently asked questions