The mission of the City of Logan Income Tax Department is to collect funds required by the City Income Tax Ordinance (Chapter 99) that will be used for City operations and services.
Interest shall be imposed on all unpaid income tax, unpaid estimated income tax, and unpaid employer withholding tax. The interest rate to be applied each calendar year is the federal short-term rate, rounded to the nearest whole number percent, plus five percent (5%). The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined under Section 1274 of the Internal Revenue Code. Tax filings and tax payments are subject to the penalty and interest rates and late filing penalties, if any, imposed by each municipal income tax ordinance regardless of the date of filing or payment. State of Ohio Laws governing interest and penalties can be found at Ohio Revised Code Section 718.27.