Income Tax Administration

Bratenahl’s residents enjoy one of the lowest income tax rates in the county. The current income tax rate is 2.0% and is imposed on earned income, consisting of wages, salaries, and the net profit of business attributable to activities in the municipality, including rental income. A partial credit is allowed for tax paid to other cities. As with the federal and state income tax, much of the local income tax is collected through employer payroll withholding. By contractual agreement, the Central Collection Agency (CCA), a division of the City of Cleveland, administers and collects income taxes on behalf of the Village.

Bratenahl, like most CCA communities, has a “must file” rule, whereby all residents 18 years and older are required to file a tax return (or a valid exemption certificate) with CCA by April 15 of each year for the previous calendar year.

CCA maintains a website through which taxpayers can obtain general tax information, e-file returns, download forms, and make tax payments.

Residents new to Bratenahl who have not yet filed a municipal income tax return with CCA need to register with CCA as soon as practicable. The registration form is available on the CCA website listed above.

Information for Residents with Rental Income

Residents with rental income must attach a copy of Schedule E to their city income tax return.

Residents with rental income from Village properties must also submit a Rental and Tenant Notification Report (PDF)  directly to the Income Tax Department at Village Hall whenever there is a new rental property or a change in the tenant information.

Taxpayer Assistance

Taxpayers can obtain assistance with any of the required filings, including registration, at Village Hall. We are available to answer general questions or assist in the preparation of returns, if needed. Call the Village Income Tax Department for an appointment at 681-4266, ext. 4.