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Municipal Income Tax

The City of Lakewood strives to provide its taxpayers with high quality, cost-effective, professional, and courteous service. The Lakewood Municipal Income Tax Division is charged with the collection, audit and enforcement of Lakewood’s municipal income tax ordinance. Through proper tax revenue collection, we assist the Department of Finance in maintaining and strengthening the fiscal integrity of the city.

The Division of Municipal Income Tax offers free preparation of Lakewood municipal tax returns. No appointment is necessary.

Who Must File?

Per Lakewood’s Tax Ordinance, all resident individuals 18 years of age or older, all entities doing business within Lakewood, and all those who own property in Lakewood MUST file a tax return or exemption, regardless of income.

How Can I File and Pay?

  • If you would like us to prepare your return and send a bill to you before the April deadline, you may mail or bring your supporting documentation to our office at 12805 Detroit Ave., Suite 1 in Lakewood, OH 44107 as soon as you receive it.
  • If you wish to calculate and prepare your return on your own, blank copies of our 2023 City of Lakewood L-1 Individual Tax Form can be found on our website—to be completed and mailed in with all supporting documentation and any payment to our office by the April 15th due date.

Required Supporting Documentation

W-2s, 1099s, pgs. 1 and 2 of the Federal 1040, and (if applicable) Schedules 1, C, E, F, & K-1.

Office Hours

Our office is open from 9:00 AM until 4:00 PM, Monday through Friday—no appointment is necessary.

If you have any additional questions, concerns, or would like a paper return mailed to you, please call us at (216) 529-6620.

Interest Rate Notice

  • The interest rate for tax year 2026 is 9%.
  • The interest rate for tax year 2025 is 10%.
  • The interest rate for tax year 2024 is 10%.
  • The interest rate for tax year 2023 is 7%.
  • The interest rate for tax year 2022 is 5%.
  • The interest rate for tax year 2021 is 5%.
  • The interest rate for tax year 2020 is 7%.
  • The interest rate for tax year 2019 is 7%.
  • The interest rate for tax year 2018 is 6%.
  • The interest rate for tax year 2017 is 6%.
  • The interest rate for tax year 2016 is 5%.

Ohio Revised Code 718.27 requires that municipalities set the interest rate for delinquent unpaid tax liabilities at the federal short-term rate (rounded to the nearest whole number percent) plus 5 percent (5%). Interest shall be imposed per annum on all unpaid income tax, unpaid estimated income tax, and unpaid withholding tax. The interest rate shall apply to the calendar year following the July of the year in which the federal short-term rate is determined.