Lighthouse

Who Must File

  1.  A resident of the City of Lorain, 18 years of age or older, having earned income and/or who is engaged in a business, rental property or profession in or outside their place of residence (any resident who was temporarily unemployed for one year must complete the exemption portion on the second page of the tax return). 
  2. A non-resident having earned income in the City of Lorain which City income tax has not been withheld and/or who is engaged in a business, rental property or profession in Lorain.
  3. All corporations and partnerships located in or doing business in Lorain.