The City of Delaware income tax office oversees the administration of a City income tax, including filing and payment. In addition, the office acts as administrator for the Berkshire Township JEDD I and JEDD II income tax.  For information specific to the JEDD income tax click here.

What you should know about the Delaware City income tax

In accordance with Chapter 192 of Delaware’s codified ordinance, the City collects a 1.85 percent tax on income earned by resident individuals and resident businesses; and non-resident individuals and non-resident businesses earning income in the City. 

Tax office hours are Monday through Friday from 8 am to 5 pm. The office is located at City Hall, 1 S. Sandusky St.  The mailing address for tax returns, payments and other correspondence is PO Box 496, Delaware Ohio, 43015.  You can reach the office by email or phone at 740-203-1225.

Delaware has mandatory filing.  All residents are expected to file a tax return, the filing deadline for 2023 is Monday, April 15, 2024. The office will be open until 7:00 PM on this day. 

Residents who have retired or have only non-taxable income can be exempted from having to file an annual return.  Contact our office for additional information by email or phone at 740-203-1225.

While residents must file a tax return annually, they may have to pay their taxes more frequently.  Quarterly estimated tax payments are required of some taxpayers who don’t have Delaware tax withheld on their wages.  Click here for more information.

The revenue collected from the City income tax is used to provide police, fire and ems services, as well as many other services for residents and guests of Delaware.  Click here to view the City’s annual budget and see a breakdown of how City income tax revenue is spent. 

 History

1966 - The first City income tax was passed by City Council, effective January 1.

1967.  The rate was .75%. 

1976 - Council voted to give residents a 50% credit for taxes paid to other cities. 

1979 - Council increased the tax rate to 1%, the maximum permissible without a vote of City residents.

1982 - Council implemented mandatory filing for residents.

1987 - Residents voted to raise the rate from 1 to 1.4%.  The additional .4% is designated for fire/ems.

1989 – Residents voted to rase the rate from 1.4 to 1.6%.  The additional .2% was designated for construction of the Justice Center at 70 N. Union St and renovations to City Hall.  In 1998 Council voted to rescind the .2% when the debt obligation was paid, putting the rate back at 1.4%.

2008 – Residents voted to raise the rate from 1.4% to 1.55%.  The additional .15% is designated for parks/recreation.

2010 – Residents voted to raise the rate from 1.55% to the current 1.85%.  The additional .3% is designated for fire/ems.