It's that time of year. It causes all of us to groan a little. It sneaks up on you in your mailbox around holiday time. Some think it may be a plot to ruin your holidays. It's the dreaded Federal income tax form.

Also arriving in a mailbox near you will be the City of Alliance income tax form. So your question is, why do I have to pay these city taxes if they always plow my street last? What the heck am I getting for my money anyway? Who made up these rules and why do I have to follow them? What happens to me if I just refuse to pay?

The City of Alliance has had a city income tax since 1958. It was originally .6%. In October 1968, it was increased to 1%. January 1, 1982 it was increased to 1.75% and has remained at that figure. In 1990, the city went to mandatory filing. Previously, it wasn't mandatory to file with the City of Alliance if you were paying taxes elsewhere. Now you have to file no matter what and let it get sorted out from there. If you work some place where they charge you 2% for a city tax, you still have to file in Alliance, but you're not going to get a refund since the city where you work keeps the taxes. Figures, huh? They get you coming and going, don’t they?

Who has to file? If you are over sixteen years of age, were a resident of Alliance for any part of the year, and earned a reportable income, you have to file. However, if you are retired and your only source of income is your pension or social security or if you are permanently disabled, you don't have to file. If you are a student at Mount Union, you don't have to file if you retain your parents' residence as your home address, as long as they live outside of the City of Alliance of course.

Now, back to the question of what happens to you if you don't pay. Since 1995, our city income tax department has taken 830 cases to small claims court in Judge Lavery's courtroom. The income tax department will try for resolution of the case and bend over backwards to stay out of court. Your best bet is to try the communication route first. Call the income tax department at 330-821-9190 if you are having problems either filing or paying what you owe. Going to small claims court just costs everyone more money. The income tax department, if they win a judgment in court, has the right to put a lien on your real estate or attach your wages. Besides, if you go to court, then you will have to pay court costs on top of the income tax you owe.

In the past there has been some confusion about people who live in the Marlington or West Branch school district. It doesn't matter whether or not you live in the Alliance School District. It matters if you live inside the corporation limits of the City of Alliance. If you live inside the corporation, you have to file, period, no matter what school district you live in.

Like most cities, Alliance relies heavily upon income tax revenue for its operation. Alliance's rate of 1.75% is about average. Some cities are higher, some lower. Ron Crosser is our city Tax Administrator. If you have any questions about the city's income tax, please call the nice folks in Ron's office at 330-821-9190.