605 W. 4th St.
Lorain, OH 44052
Phone: (440) 204-1002
Fax: (440) 204-1006
The City of Lorain Does Not Accept Electronically Filed Tax Returns.
The Income Tax Office will close at noon on Thursday, May 5th for staff in-service. We will re-open Friday with normal business hours.
Online Payments:
We now accept online payments. Billing not available prior to the processing of return(s). Please click on the link below:


Tax Rate:
Lorain’s tax rate is 2.5% (effective January 1, 2013)

Ohio Business Gateway:

Employers have the option of making Lorain city withholding tax reports and payments via the Ohio Business Gateway. For more information, please visit the Ohio Business Gateway’s website at or contact our office at (440) 204-1002.


Declaration of Estimated Tax:
Estimated tax payments are required by the City of Lorain if the tax liability exceeds $199.99. These payments are due as follows:
First quarter - April 15th
Second Quarter - June 15th
Third Quarter - Sept. 15th
Fourth Quarter - Dec. 15th
Non-payment of estimated taxes may result in penalty and interest being charged.
Important Income Tax Notice:
Pursuant to the passage of Amended Substitute House Bill 5 in December, 2014, new State mandated municipal income tax guidelines have been established, effective with tax years beginning January 1, 2016. Chapter 718 of the Ohio Revised Code can be found at : . Please reference this document to determine how the new, State mandated, changes effect your municipal taxable income.
Mission Statement:
  • To administrate and collect taxes on behalf of the City of Lorain as directed by the city ordinance efficiently and accurately.
  • To provide a high level of service while maintaining the highest level of confidentiality.
Terri Soto-Treasurer
Staff Members
Tami Dziak
Tammy Frizzell
Malixza Molina
Timothy Shinsky
Pam Tremaine
Phil Dore-Field Investigator