Instructions For Cca Form 120-18 Page 2
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1
2MEMBER COMMUNITIES
RATE OF TAX FOR THE CENTRAL COLLECTION COMMUNITIES IS AS FOLLOWS
MUNICIPALITY
2003
2004
2005
Ada
1.15%
1.15%
1.15%
Andover
1.5%
1.5%
1.5%
Barberton
2%
2%
2%
Bradner
1%
1%
1%
Bratenahl
1.5%
1.5%
1.5%
Burton
1%
1%
1%
Chardon
1%
1%
2%
Cleveland
2%
2%
2%
Creston
1%
1%
1%
Cridersville
0
1%*
1%
Dunkirk
1%
1%
1%
Gates Mills
1%
1%
1%
Geneva-on-the-Lake
1%
1%
1%
Grand Rapids
1%
1%
1%
Grand River
2%
2%
2%
Highland Hills
2.5%
2.5%
2.5%
Liberty Center
1%
1%
1%
Linndale
2%
2%
2%
Madison Village
1%
1%
1%
Medina
.5%
1.25%
1.25%
Mentor
2%
2%
2%
Mentor-on-the-Lake
2%
2%
2%
Metamora
1%
1%
1%
Middlefield
1%
1%
1%
Munroe Falls
2%
2%
2%
New Franklin
0%
0%
1%**
Northfield Village
1.5%
1.5%
2%
North Baltimore
1%
1%
1%
North Perry Village
1%
1%
1%
North Randall
2.5%
2.5%
2.5%
Norton
1.5%
1.5%
2%
Oakwood (Paulding County)
1%
1%
1%
Orwell
1%
1%
1%
Painesville
2%
2%
2%
Paulding
.5%
.5%
.5%
Peninsula
1%
1%
1%
Perry
1%
1%
1%
Rock Creek
1%
1%
1%
Rocky River
1.5%
1.5%
1.5%
Russells Point
0%
0%
1%
Seville
1%
1%
1%
South Russell
1%
1%
1%
Timberlake
1%
1%
1%
Wadsworth
1.3%
1.3%
1.3%
Warrensville Heights
2%
2%
2%
Willoughby
2%
2%
2%
Willoughby Hills
1.5%
1.5%
1.5%
*Effective 4/1/04
**Effective 9/1/05
An average rate may not be applied to salaries and wages on which the correct tax has been withheld by the employer.
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