Income Tax Withholding Information and Forms

To Setup a New Withholding Account

Monthly or Quarterly Withholding Form

Annual Payroll Reconciliation Form - due February 28 of each year

Withholding Basic Instructions
  • All businesses operating within the city limits are required to withhold 1.75% of gross medicare wages.
  • Monthly withholding payments are due 15 days after the month in which the withholding occurred.
  • Quarterly withholding payments are due 30 days after the end of the quarter in which the withholding occurred.
  • Monthly withholding is required if total annual payments are more than $2,399 or if any month exceeds $200. 
  • The city does not require semi-monthly payroll withholding payments at this time.
Penalty, Interest and Late Filing Fees for Withholding Accounts
  • The penalty for paying withholding payments late is 50%
  • The interest for paying withholding payments late is .5% per 30 days
  • The late filing fee for filing withholding returns late is $25 per 30 days