W-3         Use     Bus. Credit Under     2106     Extension Sick Pay/ Non-Qual. Copy of  
            Manda- Recon. Mo. Mo. Qtrly.   Ohio Land-   Losses for 18 Yrs. Qtrly. NOL Expense Gambling, Stock Request Due 3rd Party Plans 1040 S Corp
        Tax   tory Due Withhold. Withhold. Withhold. 1099-MISC. Interest lord Aggregate Offset City/Co. Subject Est. Carry- Allowed Prizes Options by Sick Pay Taxable Required Taxed as
City Web Address Phone Fax Rate Credit Filing Date Due Date Threshold Due Dates Required Rate Ord. Rentals W-2 Inc. Taxes To Tax Req. Forward 100% Taxable Taxable Due Date Taxable Box 5-W-2 w/Return C Corp
  Aberdeen http://tax.ohio.gov/divisions/municipalities/ (800) 779-3165 (513) 528-4061 1.00% 1.00% Yes 2/28 15th $100 15th Yes Yes Yes No Min. No Yes/Yes Yes Yes 3 Yes Yes Yes Yes Yes Yes No Yes
  Addyston http://www.ritaohio.com (800) 860-7482 (614) 538-0012 1.00% 1.00% Yes 2/28 EOM $300 EOM Yes No Yes No. Min. No Yes/Yes Yes Yes 5 Yes No No Yes Yes Yes No Yes
  Amberley Village http://www.amberleyvillage.org (513) 531-0130 (513) 531-8154 2.00% 2.00% Yes 2/28 EOM N/A EOM Yes Yes No $1200/Yr. No Yes/Yes Yes Yes 5 Yes Yes Yes Yes Yes Yes Yes Yes
  Arlington Heights http://www.ritaohio.com (800) 860-7482 (614) 538-0012 2.1%* 2.1%* Yes 2/28 N/A N/A EOM Yes No Yes $100 No Yes/No Yes Yes 5 Yes No No Yes Yes Yes   Yes
  Batavia http://www.state.oh.us/tax/municipality.html (513) 732-2740 (513) 732-2440 1.00% None - 1/1/05 Yes 4/30 N/A N/A EOM Yes No No No Min. No No/No Yes Yes 5 Yes Yes No Yes No No No Yes
  Blue Ash http://www.blueash.com (513) 745-8516 (513) 745-8651 1.25% 1.25% No 2/28 15th $300 EOM Yes No Yes $3000/Yr. No Yes/No Yes Yes 5 Yes Yes Yes Yes Yes Yes No Yes
  Brookville http://www.vandaliaohio.org (937) 415-2240 (937) 415-2361 1.75% 1.75% Yes 2/28 EOM $300 EOM Yes No Yes $350/Mo. No Yes/No No Yes 0 Yes Yes Yes Yes Yes Yes Yes Yes
  Carlisle http://www.carlisleoh.org (937) 746-0556 (937) 743-8178 1.50% 1.50% Yes 2/28 15th $300 EOM Yes Yes Yes No Min. Yes Yes/No Yes No 3 No-2% Over $1000 Yes Yes Yes Yes   Yes
  Cedarville http://ritaohio.com (800) 860-7482 (614) 538-0012 1.00% 1.00% Yes 2/28 N/A N/A EOM Yes No No $200 No Yes/No Yes Yes 5 Yes No Yes Yes Yes Yes No Yes
  Centerville http://www.ci.centerville.oh.us (937) 433-7151 (937) 433-0310 1.75% 1.75% Yes 2/28 15th $500 EOM Yes Yes Yes No Min. Yes Yes/No No Yes 0 Yes Yes Yes Yes Yes Yes No Yes
  Cheviot http://www.cheviot.org (513) 661-7854 (513) 661-0702 2.00% 2.00% Yes 2/28 EOM N/A EOM Yes No Yes No Min. Yes Yes/Yes Yes No 5 Yes No Yes Yes Yes Yes   Yes
  Cincinnati http://www.cincinnati-oh.gov (513) 352-3838 (513) 352-2542 2.10% 2.10% No 2/28 15th $300 EOM Yes Yes No $500/Mo. No Yes/Yes Yes Yes 5 Yes Yes No Yes Yes Yes Yes Yes
  Clayton http:/ritaohio.com (800) 860-7482 (614) 538-0012 1.50% 1.50% Yes 2/28 EOM $100 EOM Yes No Yes $250 No Yes/No No Yes 5 Yes No Yes Yes Yes Yes No Yes
  Dayton http://www.cityofdayton.org (937) 333-3500 (937) 333-4280 2.25% 2.25% No 2/28 15th $450 15th Yes No No $200/Mo. No-2004 Yes/No Yes* Yes 0 No-IRS Yes Yes Yes Yes Yes No Yes
  Deer Park http://www.deerpark-oh.gov (513) 794-8863 (513) 794-8866 1.50% .5% / 1.5%-1/1/08 Yes 2/28 15th $500 EOM Yes No Yes $100/Mo. No Yes/No Yes Yes 5 Yes No Yes Yes Yes Yes   Yes
  Eaton http://www.hamilton-city.org (800) 854-1684 (513) 785-7401 1.50% 1.50% No 2/28 EOM N/A EOM Yes No No $100/Mo. Yes Yes/Yes No Yes 0 Yes No Yes Yes Yes/Yes Yes No Yes
  Elmwood Place http://www.state.oh.us/tax/municipality.html (513) 242-3920 (513) 242-4578 2.00% 2.00% Yes 2/28 EOM $300 EOM Yes No Yes $100/Mo. No Yes/Yes No Yes 5 Yes No No Yes Yes Yes   Yes
  Englewood http://www.vandaliaohio.org (937) 415-2240 (937) 415-2361 1.75% 1.75% Yes 2/28 EOM $300 EOM Yes Yes No No Min. No Yes/No Yes Yes 0 Yes Yes Yes Yes Yes Yes Yes Yes
  Evendale http://www.evendaleohio.org (513) 563-2671 (513) 563-4636 1.20% 1.2%-1/1/05 Yes 2/28 15th $500 EOM Yes Yes Yes $250/Mo. No Yes/Yes Yes Yes 3 Yes Yes Yes Yes Yes Yes   Yes
  Fairborn* http://www.ritaohio.com (800) 860-7482 (614) 538-0012 1.50% 1.50% Yes 2/28 EOM N/A EOM Yes Yes Yes $100/Mo. No Yes/Yes 16 - 18 Yes 0 Yes Yes Yes Yes Yes Yes No Yes
  Fairfax http://www.fairfaxohio.org   (513) 527-6506 (513) 271-4178 1.75% 1.75% Yes 2/28 N/A N/A EOM Yes Yes No No Min. No Yes/No Yes Yes 4 Yes Yes Yes Yes Yes Yes   Yes
  Fairfield http://www.fairfield-city.org (513) 867-5327 (513) 867-5333 1.50% 1.50% Yes 2/28 15th $300 EOM Yes No Yes No Min. No Yes/Yes Yes Yes 3 Yes No No Yes Yes Yes   Yes
  Farmersville http://www.vvonline.com (937) 855-7258 (937) 855-3215 1.00% 0.50% Yes 2/28 15th $500 15th Yes Yes No $1 No Yes/Yes No No 3 Yes Yes Yes Yes Yes/No Yes   Yes
  Felicity   (513) 876-0101 (513) 876-4295 1.00% 1.00% Yes 2/28 EOM   15th Yes Yes Yes No Min. Yes Yes/No Yes Yes 5 Yes Yes Yes Yes Yes Yes   Yes
  Forest Park http://www.forestpark.org (513) 595-5211 (513) 595-5293 1.50% 1.5% eff 7/07 Yes 2/28 EOM $500 EOM Yes No Yes $400 No Yes/Yes Yes Yes 5 Yes No No Yes Yes Yes   Yes
  Franklin http//www.franklinohio.org (937) 746-9921 (937) 746-1136 1.50% 1.50% Yes 2/28 EOM N/A EOM Yes No Yes N/A No Yes/No No Yes 1 No Yes Yes Yes Yes Yes No Yes
  Georgetown http://www.villagegeorgetown.com (937) 378-4505 (937) 378-4896 0.50% 0.50% Yes 4/30 N/A N/A EOM Yes No No $3000/Yr. No Yes/No Yes No 3 No No No Yes Yes Yes   Yes
  Germantown http://www.ci.germantown.oh.us (937) 855-7258 (937) 855-3215 1.25% 0.75% Yes 2/28 15th $500 15th Yes Yes No $1 No Yes/Yes No Yes 3 Yes Yes Yes Yes Yes/No Yes   Yes
  Golf Manor http://www.golfmanor.org (513) 531-5155 (513) 531-4404 1.70% 1.70% Yes 2/28 15th N/A EOM Yes No Yes No Min. No Yes/Yes Yes Yes 3 Yes Yes Yes Yes   Yes   Yes
  Greenfield http://www.greenfieldtax@adelphia.net (937) 981-4664 (937) 981-7242 1.625% 1.625% Yes 2/28 15th 25 Empl. EOM Yes No Yes No Min. No Yes/No Yes Yes 5 No Yes Yes Yes Yes Yes   Yes
  Greenhills http://www.greenhillsohio.org (513) 825-2100 (513) 825-2370 1.50% 0.50% No 2/28 N/A N/A EOM Yes No Yes $1200/Yr. No Yes/No Yes Yes 3 Yes Yes Yes Yes Yes Yes   Yes
  Hamilton http://www.hamilton-city.org (513) 785-7400 (513) 785-7401 2.00% 2.00% Yes-'03 2/28 15th $300 EOM Yes No No $250/Mo. No Yes/No Yes Yes 3 Yes Yes Yes Yes Yes/Yes Yes No Yes
  Harrison http://www.harrisonohio.org (513) 367-3595 (513) 367-3599 1.00% 1.00% Yes 2/28 15th $200 EOM Yes No Yes None No Yes/No Yes Yes 3 Yes Yes Yes Yes Yes Yes Yes Yes
  Hillsboro http://www.hillsboroohio.net (937) 393-3848 (937) 393-0590 1.50% 1.50% Yes 4/30 N/A N/A EOM Yes No No No Min. No Yes/No Yes No 5 Yes No No Yes Yes Yes   Yes
  Huber Heights http://www.ci.huber-heights.oh.us (937) 237-2976 (937) 237-2983 2.25% 2.25% Yes 2/28 15th $500 EOM Yes No No No Min. No Yes/No Yes* Yes 0 No No Yes Yes Yes Yes   Yes
  Indian Hill http://www.ihill.org (513) 979-6203 (513) 561-8137 0.40% None Yes 2/28 N/A N/A N/A N/A No No N/A N/A No/No Yes No N/A N/A Yes N/A Yes Yes N/A   No
  Kettering http://www.ketteringoh.org (937) 296-2502 (937) 296-3242 2.25% 2.25% No 2/28 15th $500 EOM Yes Yes No $250/Mo. No Yes/No No Yes 3 Yes Yes Yes Yes Yes Yes No Yes
  Lebanon http://www.lebanonohio.gov (513) 228-3121 (513) 932-2493 1.00% 1.00% Yes 4/30 15th $500 15th Yes No Yes $1200/Yr. No Yes/No Yes Yes 0 No Yes eff 7/13/06 Yes Yes Yes Yes   Yes
  Leesburg http://www.leesburgohio.org (937) 780-6380 (937) 780-6012 1.00% 1.00% Yes 2/28 EOM $200 EOM Yes No No No Min. No Yes/No Yes Yes 3 Yes No No Yes Yes Yes   Yes
  Lincoln Heights http://www.lincolnheightsohio.org (513) 733-5900 (513) 733-4190 2.00% 1.00% Yes 2/28 15th N/A EOM Yes Yes Yes No Min. No Yes/No Yes Yes 3 Yes No Yes Yes   No   Yes
  Lockland http://www.ritaohio.com (800) 860-7482 (614) 538-0012 2.10% 2.10% Yes 2/28 N/A N/A EOM Yes No Yes No Min. No Yes/No Yes Yes 5   Yes Yes Yes Yes Yes No Yes
  Loveland http://www.lovelandoh.com   (513) 583-3035 (513) 583-3037 1.00% 1.00% Yes 2/28 EOM $300 EOM Yes No Yes No Min. No Yes/No No Yes 5 Yes No Yes Yes Yes/Yes Yes No Yes
  Madeira http://www.madeiracity.com (513) 272-4212 (513) 272-4211 1.00% 0.9% eff 1/08 Yes 2/28 N/A N/A EOM Yes Yes Yes $2500/Yr. No Yes/Yes No Yes 5 Yes No Yes Yes Yes Yes No Yes
  Maineville http://www.ritaohio.com (800) 860-7482 (614) 538-0012 1.00% 0.50% Yes 2/28 15th $200 EOM Yes No No $250 No .5%/No No Yes 5 No - IRS Yes Yes Yes Yes Yes   Yes
  Mariemont http://www.mariemont.org (513) 271-1606 (513) 271-0822 1.25% 1.00% Yes 2/28 15th $2400/Yr EOM Yes No Yes $250/Mo. No Yes/No No Yes 5 Yes Yes Yes Yes Yes Yes Yes Yes
  Mason http://www.masonoh.org (513) 229-8535 (513) 229-8531 1.00% 0.65% eff 1/07 Yes 2/28 15th $300 EOM Yes No Yes $1200/Yr. No Yes/No Yes Yes 5 Yes No Yes Yes Yes Yes Yes No
  Miamisburg http://www.ci.miamisburg.oh.us (937) 847-6463 (937) 847-6470 1.75% 1.75% No 2/28 15th $100 EOM Yes No Yes No Min. No Yes/No No Yes 0 Yes No Yes Yes Yes Yes   Yes
  Middletown http://www.ci.middletown.oh.us (513) 425-7860 (513) 425-1828 1.75% 1.75% eff 1/08 Yes 2/28 EOM $1,000 EOM Yes No Yes $250/Mo. No Yes/No Yes* Yes 5 2% AGI Yes Yes Yes Yes Yes Yes Yes
  Milford http://www.ritaohio.com (800) 860-7482 (614) 538-0012 1.00% None Yes 2/28 15th $300 EOM Yes Yes Yes No Min. No No/No Yes Yes