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Personal Property Business Tax
*Pursuant to House Bill 95, beginning in tax year 2004, all taxpayers having taxable personal property with a taxable value of less than $10,000 will no longer be required to file a return.
If you operate a business in Coshocton County and have a taxable value of more than $10,000, a Taxable Business Property Tax Form 920 must be filed with the office by April 30th of each year. If you request an extension, your filing is due by June 15th. You can pick up your 920 Tax Booklet at the Coshocton County Auditor's Office, at 349 Main Street, Coshocton, Ohio or download the forms on the Internet at www.tax.ohio.gov. Tax rates and Form 920 can be found on this website.
Preliminary assessed values of general business personal property are determined by the taxpayer, based upon requirements of the Ohio Revised Code, Ohio Administrative Code and the directives and guidelines prescribed by the Tax Commissioner. Businesses with taxable personal property in one Ohio county file a County Return of Taxable Business Property Form 920, in duplicate with the respective County Auditor. Businesses with taxable personal property in more than one county, file an Inter-County Return of Taxable Business Property, Form 945, with the State of Ohio Tax Commissioner.
Personal Property Tax collections are distributed by the County Auditor to the local jurisdictions, e.g county governments, municipalities, townships, school districts and special districts according to the allocated value times the total millage levied by each jurisdiction. Approximately 70% of the collected revenue is allocated to primary and secondary education.
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