Business FAQ s

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How do we apply for a Federal Employer Identification Number ?
How do we verify Social Security Numbers for employees?
How do we apply for a Vendor's License?
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Where can we find Employee Hiring Forms and Information?
Form W-4 for employees
Form I-9, Employment Eligibility Verification
Ohio New Hire Reporting form
Ohio IT-4 form

Independent Contractor or Employee?
Form W-9 for independent contractors
Form SS-8 for determination of worker status (employee or independent contractor)


What is the current social security wage base?
2023 - $160,200
2024 - $168,600


What is the 2022 FUTA and OHIO unemployment tax wage base?
FUTA Wage base is $7,000
SUTA Wage base is $9,000
These wage bases have been the same for years .

What is the SUMMIT COUNTY SALES AND USE TAX RATE?
effective July 1, 2003 6.25% old rate
effective July 1, 2008 6.50% old rate
effective Sept1, 2013 6.75% new rate