Finance

Who Is Affected?

• Athletic teams, players, coaches and other employees that travel with the teams.
• Entertainment venues, theatres, clubs, bars, associations, etc.
• Promoters, organizers and participants of entertainment and athletic events and their employees.
• Others as may be defined.

Withholding Agent's Duties

• Withhold Cincinnati tax at a rate of 1.8% on gross payments to performers.
• Complete Form CIT-AE and submit with payment to CIT.
• Two copies to the performer. Retain copy for records.
• Form and payment due by 15th day of the month following the performance.
• Annual Summary Form CIT-AES due by Feb. 15th of the following year.

Performer's Duties

There is no filing requirement if the only source of income earned in Cincinnati is reported on CIT-AE and withheld at a rate of 1.8%.

Performers may file a net profit tax return to claim deductions for expenses. Please include copies of the Form CIT-AE to claim credit for the withholding tax paid on your behalf.