Income Tax DepartmentTaxpayer's Rights and Responsibilities
All residents 18 years of age and over must file a City of Amherst income tax return, even if no income is earned or no tax is due. Retired residents who have no taxable income are required to file an exemption certificate each year. Exemption certificates are located on the back of the City of Amherst income tax return as well as can be found on our Tax Forms for Individuals & Business page.
“TAXPAYERS’ RIGHTS AND RESPONSIBILITIES” means the rights provided to taxpayers in sections 718.11, 718.12, 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011, and 5717.03 of the Ohio Revised Code and any corresponding ordinances of the Municipality, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the Ohio Revised Code and resolutions, ordinances, and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.
These rights and responsibilities include, but are not limited to, the following:
- The municipal corporation shall maintain a Local Board of Tax Review to hear appeals of the taxpayer on
assessments issued by the Tax Administrator. The Taxpayer or the Tax Administrator may appeal the Final
Determination of the Local Board of Tax Review.
- Civil actions to recover municipal income tax, penalties and interest have time limits.
- Taxpayer has a prescribed manner in which to request a refund from the Tax Administrator.
- Taxpayer has a required responsibility to timely and accurately file annual returns, reports, documents, and
to timely remit all taxes due on such annual returns, reports, documents and filings.
- At or before the commencement of an audit (where the tax administrator has ordered the appearance of the taxpayer), the Tax Administrator shall inform and provide the Taxpayer with certain information regarding the audit.
- Taxpayer has a required responsibility to allow examination of their books, papers, records, and federal and state income tax returns by the tax administrator.
- Taxpayer has certain recourse if aggrieved by an action or omission of the Tax Administrator, their employee or an employee of the municipal corporation.