b"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 The County Treasurer collects property taxes on behalf of all taxing districts in the county, including the City of Dover.The County Auditor periodically remits to the City its portion of the taxes collected.Property taxes receivable represents real and public utility property taxes and outstanding delinquencies which are measurable as of December 31, 2018, and for which there is an enforceable legal claim.In governmental funds, the portion of the receivable not levied to finance 2018 operations is offset to deferred inflows of resourcesproperty taxes.On an accrual basis, collectible delinquent property taxes have been recorded as a receivable and revenue while on modified accrual basis the revenue has been reported as deferred inflows of resourcesunavailable revenue.Income TaxesFor 2018, the City levied a municipal income tax of 1.5 percent on substantially all earned income arising from employment, residency or business activities within the City.The City allows a credit of 100 percent for the income tax paid to another municipality, not to exceed one and a half percent of taxable income, to a maximum of the total amount assessed.Employers within the City are required to withhold income tax on employee compensation and remit the tax to the City either monthly or quarterly, as required.Corporations and other individual taxpayers are required to pay their estimated tax quarterly and file a declaration annually.By City ordinance, income tax proceeds, after income tax department expenditures, are credited to the following funds:Twenty-five percent to the master capital capital projects fund and the remaining balance divided between the cemetery special revenue fund, the street maintenance and repair special revenue fund, the police and fire pension special revenue fund and the general fund.Intergovernmental ReceivablesA summary of intergovernmental receivables follows:AmountGovernmental ActivitiesGasoline Tax $245,392Local Government 150,836Homestead and Rollback 61,828Motor Vehicle Tax 53,360Task Force Wage Reimbursement10,498Worker's Compensation Refund5,433Recycling Grant 5,354Compost Grant 2,137Total Governmental Activities $534,838Business-Type ActivitiesSewer $64,244- 46 47 -"