City of Upper Arlington, Ohio

Tax Delinquencies/Subpoena Program


By choosing to live in a community like Upper Arlington, we expect and receive a high level of services.  We all benefit from some of the best emergency and medical services in Central Ohio, beautiful tree-lined streets, free leaf collection and superb snow removal services.  Likewise, we all bear a responsibility for helping to support the costs for these services.
 
Every Upper Arlington resident aged 18 years and over, and not exempted due to non-taxable income sources only such as pension, portfolio, and capital gains,is required to file an income tax return with the City of Upper Arlington each year regardless of whether any tax is due.  Unfortunately, not all residents comply even though they receive a series of notices explaining this simple requirement.
 
Each December or January, the Regional Income Tax Agency (RITA), which administers income tax filings for the City of Upper Arlington, coordinates an Income Tax Subpoena for those individuals who have failed to file.  At that time, the residents in question are required to appear in person to resolve their delinquent tax accounts.
 
This program resolves many outstanding issues for the City each year, however some cases still remain that the City must address periodically.
 
As a result, the City Attorney issues letters to delinquent taxpayers, explaining that the City is preparing to file criminal charges of "Failure to Pay/File."  This charge constitutes a First Degree Misdemeanor, subject to up to six months in jail and a fine of up to $1,000, plus court and Subpoena Program costs.  Should cases reach this stage, they also become public record and may be listed in local newspapers.
 
It is unfortunate that cases ever reach this point, but to be fair the majority of residents accept their responsibility and regularly file tax returns.  Consequently, we must be consistent in applying and implementing the City's income tax laws.
 
If you have any questions or wish to resolve an outstanding income tax matter, please contact Brent Lewis at 614-583-5288 or [email protected].