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. 
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.