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. 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.

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.
The list below provides those items that may have an impact on individuals residing or earning income with the City of Lorain.
Changes in filing due dates for individual estimates.
1st quarter due April 15th
2nd quarter due June 15th
3rd quarter due September 15th
4th quarter due December 15th
Changes in amount required for Declaration of Estimates.
When tax due in the prior year was $200.00 or more
Changes in penalty and interest rates.
Details available at Ohio Revised Code website. See Section 718.27
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