Chapter 181

View the Chapter 181 Income Tax Information (PDF) regarding Fairfield Codified Ordinance for tax years beginning in 2016.

View the Chapter 181 Income Tax Information (PDF) regarding Fairfield Codified Ordinance for tax years prior to 2016.

Income Tax Rules & Regulations

Per Ohio State law, the City of Fairfield Finance Department has provided its Income Tax Rules and Regulations (PDF) for tax years prior to 2016.

Interest Rates

In accordance with ORC 718.27 Interest rates will be charged on late payment of taxes for the following:

• Late payment of taxes for tax year beginning January 1, 2016: 5%   (https://www.irs.gov/pub/irs-drop/rr-15-15.pdf)
• Late payment of taxes for tax year beginning January 1, 2017: 6%   (https://www.irs.gov/pub/irs-drop/rr-16-17.pdf)
• Late payment of taxes for tax year beginning January 1, 2018: 6%   (https://www.irs.gov/pub/irs-drop/rr-17-14.pdf)
• Late payment of taxes for tax year beginning January 1, 2019: 7%   (https://www.irs.gov/pub/irs-drop/rr-18-01.pdf)
• Late payment of taxes for tax year beginning January 1, 2020: 7%   (https://www.irs.gov/pub/irs-drop/rr-19-20.pdf)
• Late payment of taxes for tax year beginning January 1, 2021: 5%   (https://www.irs.gov/pub/irs-drop/rr-20-16.pdf)

Reference: ORC 718.27

Taxpayer's Rights and Responsibilities

To view a copy of the rights and responsibilities please click: Taxpayer's Rights and Responsibilities