The enactment of Ohio House Bill 5 became effective January 1, 2016, and with this law came a large number of city income tax rule changes. One seemingly minor change not widely publicized is the due date for making city withholding tax payments. The subtle change is that the payment of withholding taxes is due on the 15th of the month following the end of the reporting period. The important change is that the payment due date makes no allowance for weekends or holidays. Therefore, if the 15th of a given month falls on the weekend, the payment is still due on the 15th of the month. No allowance is made for the postmark date of a mailed payment. Therefore, considerations should be made to make sure that any payment due will be received by the city in question no later than the 15th of the month. Payments received after the 15th of the month can be subjected to a rather severe 50% penalty of the tax amount paid.