The City of Maumee income tax is a 1.5% municipal tax on earned income, collected by the Regional Income Tax Agency (RITA). It applies to Maumee residents on everything they earn (no matter where they work) and to non-residents who earn wages or business profits inside the city. Every resident 18 or older has to file a return each year, even in years with no taxable income, and the annual deadline is April 15.1American Legal Publishing Corporation. Codified Ordinances of Maumee, Ohio
Who Has to File
If you’re a Maumee resident aged 18 or older, RITA expects a return from you every year.2Regional Income Tax Agency. Individuals – Do I Need To File? That holds even when your only income is Social Security or a pension, and even when you owe nothing. In those cases you file either a Form 37 return or a Declaration of Exemption. Retirees with no taxable income can file the Declaration of Exemption once, note their retirement date, and skip future filings until their situation changes.
Non-residents who work in Maumee owe the 1.5% on wages earned inside the city, but their employers usually withhold it, so a separate return often isn’t necessary. Residents under 18 are generally not required to file, though some RITA municipalities handle minors differently.
Skipping the return entirely can trigger a penalty even when no tax is due, so the Declaration of Exemption matters if you think you’re off the hook.
Credit for Taxes Paid to Another City
Living in Maumee and working somewhere else that also taxes income is a common setup, and it doesn’t mean you pay 1.5% twice on the same wages. Ohio law lets each city grant a credit for “all or a portion” of taxes paid to another municipality, and Maumee grants only a portion.3Ohio Legislative Service Commission. Ohio Revised Code Chapter 718 – Municipal Income Tax The practical result: most residents who work in another taxing city still owe Maumee something at year-end. The current credit percentage can change by ordinance, so check RITA’s Tax Rates Table at ritaohio.com before you estimate what you owe.
What Income Is Taxed
Maumee taxes wages, salaries, bonuses, commissions, tips, net profits from a business or profession, gambling and lottery winnings, and rents above $100 per month. Residents report all income “whether received as cash or other property,” including income earned outside Maumee or outside Ohio.4City of Maumee. Income Tax
Several categories are fully exempt under Ohio Revised Code 718.01(C), and because the exemptions come from state law, they apply the same way in every Ohio city:
- Military pay and allowances, including reserve and National Guard service
- Social Security, railroad retirement, pensions, annuities, and disability payments
- Interest, dividends, capital gains, and other investment income
- Standard unemployment compensation (employer-paid supplemental unemployment pay is still taxable)
Quarterly Estimated Payments
If you expect to owe $200 or more after subtracting withholding and credits, Ohio law requires quarterly estimated payments during the year. This mostly catches self-employed residents, business owners, and landlords whose income doesn’t run through employer withholding.
The 2026 estimated payment deadlines are:6Regional Income Tax Agency. Filing Due Dates
- First quarter: April 15, 2026
- Second quarter: June 15, 2026
- Third quarter: September 15, 2026
- Fourth quarter: January 15, 2027
Your quarterly payments together must reach at least 90% of your current-year tax or 100% of last year’s. Missing both benchmarks means penalty and interest on the shortfall.7Regional Income Tax Agency. 2025 Form 37 Instructions
Filing the Annual Return
The annual return for tax year 2025 is due April 15, 2026, filed on RITA Form 37, the standard individual return used across every RITA municipality.8Regional Income Tax Agency. Individuals – Form and Instructions
Pull these documents together before you start:
- W-2 forms showing gross wages and any municipal tax already withheld
- 1099-NEC or 1099-MISC for contractor or miscellaneous income
- Federal Schedule C if you run a sole proprietorship
- Federal Schedule E if you have rental income
Figures from the federal documents get transferred to matching lines on Form 37. If you moved into or out of Maumee during the year, allocate your W-2 income and withholding between municipalities in Section A, and allocate non-wage income on Schedule J.
How to File and Pay
RITA’s online e-file system at ritaohio.com is the fastest way to submit the return and pay any balance due, and it produces a digital confirmation. You can also pay by mailed check with the paper return or by ACH transfer from a bank account. If you file on paper, the correct mailing PO Box depends on whether you’re sending a payment, requesting a refund, or filing with no payment; sending a payment to the wrong box can delay processing, so check the current addresses on RITA’s site.9Regional Income Tax Agency. Individuals – Form Mailing Addresses
If RITA finds a problem during review, you’ll get a notice of adjustment explaining what changed and any additional amount owed.
Penalties for Filing or Paying Late
The penalty and interest rules come from Ohio Revised Code 718.27, and Maumee follows them.10Ohio Legislative Service Commission. Ohio Revised Code Section 718.27 Three separate charges can apply:
- A late-filing penalty of up to $25 per return, regardless of whether tax is owed. The city must waive this the first time you file late, as long as you do eventually file.
- A late-payment penalty of up to 15% of the tax not paid on time. This applies to both the annual return and unpaid estimated payments.
- Interest on any unpaid tax, at an annual rate equal to the federal short-term rate (rounded to the nearest whole percent) plus five percentage points. The rate resets each calendar year based on the prior July’s federal short-term rate.
The late-filing and late-payment penalties stack, so filing on time even when you can’t pay in full is usually the cheaper choice. On a $2,000 balance, the 15% late-payment penalty alone can reach $300 before interest starts adding up.