Municipal Operations & Tax Rates
In order to provide funds for the purposes of general municipal operation, maintenance of equipment, extension, enlargement, improvement of municipal services and facilities, and capital improvements, the City of Troy, Ohio imposes a municipal income tax. This tax is essentially an "earnings tax" and is levied on salaries, wages, commissions, and other compensation, and on net profits as provided in the City’s Income Tax Ordinance. The current tax rate is 1.75%.
Department Function & Responsibilities
The Income Tax Department’s function is to assure compliance with the Income Tax Ordinance of the city by maintaining appropriate records with regard to the imposition of the tax and the return and payment of the tax. Further information regarding the city’s income tax requirements may be obtained by reviewing the document General Information and Instructions for the City of Troy Tax Return, by reviewing Chapter 171 of the Codified Ordinance of the City of Troy, Ohio, or by contacting the Income Tax Department.
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Now you can file your income tax returns and pay taxes online.
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Yes. The City of Troy does impose a municipal income tax to provide revenue in support of municipal operations as authorized by Chapter 171 and subsequently amended. This tax was first adopted in 1967 and is imposed on the earnings of all residents and, as well, to nonresidents who work within the City of Troy. In addition, the tax is imposed on all businesses that operate within Troy, performing work and/or service within Troy, and on the net profit from all business activity from Corporations, S-Corps, Partnerships, LLCs and any other type of entity with nexus within the City of Troy. Note: Single entity LLCs who file a Schedule C on their individual Federal Income Tax Return may also file reporting the Schedule C on their individual City of Troy Income Tax Return.
Individuals who are Troy residents, but have pass-through income (with the exception of S-Corp income) must report the pass-through income on their individual income tax return (unless the entity files a Troy tax return reporting all income to Troy). If the pass-through income of a resident has been taxed at either the entity or pass-through level by another municipality, credit as provided by the Income Tax Ordinance will be allowed for tax paid on said pass-through income. S-Corporations will report Troy activity only on an entity level.
The current City of Troy income tax rate is 1.75%.
The City allows credit for tax properly withheld for other city tax paid up to Troy’s rate of 1.75%. If you work in a city with a tax rate of less than 1.75%, you will owe the City of Troy on the difference between the amount withheld and our rate of 1.75%. If you work in a city with a tax rate equal to or greater than 1.75%, and tax has been properly withheld, you will not owe the City of Troy additional tax on that income. As a resident, even if you do not owe tax to the City of Troy, you still must file an income tax return with the City of Troy.
Also, you will be required to file and pay quarterly estimated tax installments against any current year liability (in excess of $200 annually) that you may owe during the current year on income subject to the Troy municipal tax. Please refer to the Income Tax Ordinance for assistance with estimated tax payments, or call our office for further instruction.
Income tax forms may be obtained by accessing them on the forms page. Forms are also available at:
City Hall
100 S. Market St.
Troy, OH 45373
Your City of Troy income tax return can be filed with the Troy Income Tax Division at:
100 S. Market St.
Troy, OH 45373
Yes! By simply bringing your income tax information to the Income Tax Division at:
100 S. Market St.
Troy, OH 45373.
The staff will complete your tax return. There is no charge for this service, and no appointment is necessary. Business hours are Monday through Friday, 8 a.m. to 5 p.m.
Note: We cannot offer assistance with preparing Federal or State Tax Returns.
We recommend that you file early (prior to April 1) as there may be a substantial wait for assistance as the deadline approaches. You will need to bring all pertinent income tax records (W-2’s, 1099’s, copy of complete federal tax return) for us to properly and completely prepare your City of Troy Tax Return.
Spouses may elect to file either separate Troy tax returns or file jointly, regardless of how they file their Federal and State income tax returns. The tax calculations will show the same result regardless of whether returns are filed separately or jointly.
Failure to file a tax return and failure to pay the outstanding balance due are both violations of the Income Tax Ordinance of the City of Troy. In addition to penalty, interest, and late filing fee assessments, criminal charges and/or civil judgment can be obtained in order to enforce the provisions of the Income Tax Ordinance.
To establish a business account and withholding account and to secure the necessary reporting forms, you may download the appropriate forms from this website for your initial filings of withholding tax, estimated tax due for business, or the business income tax return. In addition, you should also download and complete the Business / Withholding Questionnaire and submit for proper account set-up. You may also request a new withholding account online at www.troyohio.gov/tax. A paper form must be submitted to request a new business net profit account. You may call our office at 937-339-3861 to request the necessary forms be faxed to you to complete.
For additional information and requirements, you may refer to the Income Tax Ordinance.