Taxation
Effective October 1, 2017 the Regional Income Tax Agency (RITA) began collecting municipal income tax for the Village of West Lafayette. The Village of West Lafayette chose the Regional Income Tax Agency for its ability to offer residents and businesses free eFiling, free ePayment capabilities and to maximize the Village's tax collection efforts. RITA is responsible for the administration and collection of all income taxes and serves as an agent of the Village of West Lafayette in this capacity. All Village of West Lafayette tax payments and tax forms should be sent directly to RITA. Electronic filing and payment is simple, free and encouraged. The system is now available for use.
Checks or money orders should be made payable to the Regional Income Tax Agency or RITA.
If you have an existing account with RITA and are already remitting withholding taxes for another RITA municipality, simply add the West Lafayette withholding tax payment to the RITA Form 11.
Visit RITA's website at www.ritaohio.com for individual forms, plus eFile and ePayment services.
Contact Info
RITA
PO BOX 477900, Broadview Hts., Ohio 44147-7900
800-860-7482
Visit Website
Amy Bourne
Fiscal Officer
113 E. Railroad St., West Lafayette, OH 43845
740-545-6541
fiscalofficer@westlafayettevillage.com
Frequently Asked Questions
What is the Village Income Tax Rate?
The Village of West Lafayette's Municipal Income Tax Rate is 1.5%
Who needs to file village taxes?
*If you are a resident 18 years of age or older, mandatory filing is required for all qualifying income.
*If you are a non-resident 18 years of age or older and have qualifying income within Village of West Lafayette limits & Village of West Lafayette income taxes have not been paid or withheld.
*If you own and/or operate a business within the Village of West Lafayette.
*If you earn qualifying income from a business or pass-through entity for work done or services performed within village limits.
*If you own rental property within Village of West Lafayette limits.
Please refer to the most recent Income Tax Ordinance for an explanation of taxable income.
Does the village offer a tax credit if taxes are paid to other cities?
Residents of the Village of West Lafayette are allowed a credit of .75% (50% of the Village tax rate) that has been paid by another city where it was earned.
Example: Worked in Newcomerstown (inside city limits). Wages = $50,000. Tax due to the Village of West Lafayette before credit applied (1.5%)= $750. Credit (.75%) applied $375.
Adjusted Village tax due = $375
Why do I owe estimated tax payments?
If your employer is not withholding the proper amount of village taxes owed, and that estimated amount is greater than $200.00 for the year, quarterly estimated tax payments are due.
Where can employers pay their Village of West Lafayette withholding tax payments?
Employers can pay their Village of West Lafayette Withholding Tax payments through the State of Ohio's Ohio Business Gateway.
http://www.business.ohio.gov/ (Click to log onto the Ohio Business Gateway)
Where can I file my village taxes?
Village of West Lafayette income taxes can be filed electronically at www.ritaohio.com . Paper forms can also be printed from the RITA website or picked up at the Village Administration office and mailed to: RITA, PO BOX 477900, Broadview Hts., Ohio 44147-7900.
Why did I receive a Non-Filing Notice from RITA?
Taxpayers that neglectged to file a numicipal income tax retrun for the Village of West Lafayette were mailed a Non-Filing Notice from the Regional Income Tax Agency (RITA). Taxpayers are encouraged to e-file the requested returns or exemptions at https://www.ritaohio.com/Individuals/Home/File , faxing documents listed to 440-922-3510 or mailing the required documents to: Attn: Compliance Department 198, Regional Income Tax Agency, PO Box 470538, Broadview Heights, OH 44147-0538.
More details about Non-Filing Notices can be found at https://www.ritaohio.com/Individuals/Home/NonFilingNotice