7/15/10     Ohio, School District, and City Income Tax Withheld during June (Monthly filers)

   7/23/10     Sales Tax Return for tax collected in June (Monthly filers)

   7/23/10     Sales Tax Return for tax collected in January - June, 2010 (Semi-Annual filers)

   8/02/10     All second quarter, 2010 payroll tax reports:
                      Federal withheld income and FICA taxes (Form 941)
                      Federal unemployment tax - if over $500, make deposit
                          (deposit with coupon-check 940 box; or submit electronically)
                      State Unemployment Tax (Form JFS-66111)
                      Ohio Withheld Income Tax (Form IT-501) (quarterly filers)
                      School District Tax Withheld (Form SD-101) (quarterly filers)
                      City Withheld Income Tax (Form W-1) (quarterly filers)
                      Workers' Compensation (Form DP-21)

                  Be sure to make your federal income and FICA withholding tax deposits
                  timely! There are penalties for late deposits! Properly complete coupon
                  deposit forms (Form 8109) or do electronically. (FICA limit: 6.20% X
                  $106,800; Medicare: 1.45% X all wages)

  8/10/10     Second quarter 2010 Commercial Activity Tax (CAT) Return-must be filed electronically

  8/16/10    Ohio, School District, and City Income Tax Withheld during July (Monthly filers)

  8/23/10     Sales Tax Return for tax collected in July (Monthly filers)

  9/15/10     Ohio, School District, and City Income Tax Withheld during August (Monthly filers)

  9/15/10     Third installment 2010 estimated U.S., Ohio, School District and City individual
                  income taxes (Form 1040-ES, IT-1040ES, SD-100ES)

  9/23/10     Sales Tax Return for tax collected in August (Monthly filers)

The following are the deposit requirements for withheld federal income and FICA/Medicare 
and employer's share of FICA/Medicare taxes:

1. If total taxes are less than $2,500 per quarter, you may pay the taxes to the Internal Revenue 
    Service with Form 941, or you may deposit them at your bank by the end of the month following 
    the quarter.

2. Most employers will be a "monthly depositor" or "semi-weekly depositor". Your status will be 
    determined annually and the IRS will notify employers before each calendar year what their status 
    will be.

    A monthly depositor must deposit withholdings on or before the 15th day of the month following 
    the month of withholding. Generally, a new employer will be a monthly depositor until it meets 
    the semi-weekly deposit rules.

    A "semi-weekly depositor" must deposit taxes on a Wednesday or a Friday. For paydays on 
    Wednesday, Thursday or Friday, the deposit will be due by the Wednesday following payday. 
    For all other paydays, the deposit will be due by the Friday following payday. If you always 
    deposit your taxes within three banking days after payday, you will always meet the "semi-weekly" 
    rule.

* The above dates generally refer to Ohio employers and taxpayer.