To Qualify​​ You must own and occupy the home as your principal place of residence as of January 1 of the tax year for which you are applying. Taxpayer Assistance Form, download printable form.Com to file or pay local income tax to the City of Cuyahoga Falls. Since domicile does not change, the individual is either a full-year resident or nonresident. How to Relocate Your Business to Cuyahoga County. (38) "Resident" means an individual who is domiciled in the municipal corporation as determined under. All rights reserved. If you live or earn income in a RITA municipality, you most likely need to file an income tax return with RITA.