The Income Tax Department administers and enforces the municipal income tax ordinances for the City of Findlay and for the villages of Arlington, Mount Cory, Vanlue, Carey, Mount Blanchard and Jenera.

Our goal is to respectfully encourage the highest level of voluntary compliance by assisting, educating, and informing our customers and stakeholders efficiently, effectively, and accurately.

For free assistance with your Findlay, Arlington, Mount Cory, Vanlue, Carey, Mount Blanchard or Jenera municipal income tax returns, visit the Income Tax Department in room 115 on the first floor of the Findlay Municipal Building located at 318 Dorney Plaza.

To expedite your visit and as a courtesy to your fellow patrons, please provide copy 1 or copy 2 of each of your W-2 Wage and Tax Statements, and copies of page 1, page 2, and if applicable, Schedule 1 of your Federal 1040 that our office can keep.

Current City Income Tax compliance measures:

  • Regular delinquent notices are sent to delinquent filers.
  • Monthly contractor compliance reports are generated from the City zoning department and the Wood County Building Inspection indicating permits purchased.
  • New businesses are sent letters listing the income tax filing requirements for the City of Findlay.
  • Ohio State data-for individuals that have recently moved into Findlay, the department receives data from the State Department of Taxation at the beginning of every year noting the individuals that used a Findlay address on their State income tax return the previous year.
  • Requiring the first two pages of the Federal 1040 tax form, along with any supporting Federal schedules assists in tracking all sources of income earned.
  • Annual W-3 withholding reconciliation and W-2s filed timely by all area employers.
  • The City Income Tax Department relies heavily on employers for providing accurate and timely withholding throughout the year.

The City Income Tax Department strives for the highest level of voluntary compliance possible by assisting and educating taxpayers, however if a taxpayer is non-compliant and not responsive, the City Income Tax Department begins the legal past-due collections process.

Questions or concerns about compliance? Please call the City of Findlay Income Tax Department at 419-424-7133, or email us at incometax@findlayohio.gov.

Where do I pay city and village income taxes?

In Ohio, an individual’s first municipal income tax obligation is to the city or village where he or she works, earns taxable income, conducts business, or owns rental properties. The individual’s next municipal income tax obligation is to the city or village where he or she is domiciled. The community of residence, by local ordinance, may then allow a credit for some or all of the tax that is paid to the communities where the income is earned. Findlay, Mount Cory, Vanlue, Mount Blanchard and Jenera do not offer a credit. Arlington and Carey offer a credit of the amount of tax paid to the community where the income is earned, not to exceed one percent.

Municipal income tax exists in Ohio to assure financial independence for its communities. Moreover, municipalities use income tax revenues to provide personal and property protection, to build and maintain thoroughfares and infrastructure, to foster skilled workforces, and to promote high qualities of life. These resources develop and strategically locate mutually-beneficial places that attract businesses and consumers ensuring vocational, professional, entrepreneurial, educational, recreational, cultural, and medical opportunities for all Ohio residents.

Ohio municipal income tax is governed, in part, through Chapter 718 of the Ohio Revised Code, Article XVIII of the Ohio Constitution, and applicable Ohio Supreme Court Rulings.


Relevant Court Cases 

Thompson v. Cincinnati  2 Ohio St. 2d 292 (1965) 208 N.E.2d 747

Angell v. Toledo, 153 Ohio St. 179 (1950) 91 N.E.2d 250

Income Tax Board