Income Tax

Responsibilities
The City of Hamilton is responsible for or has contractual agreements to collect and administer the city hotel tax and income tax for the mentioned municipalities.

Tax Rates

Municipality
Rate
Butler County Annex
2.00%
City of Hamilton
2.00%
Hamilton Hotel Tax
6.00%
Joint Economic Development Districts (JEDD) I and II with Fairfield Township
2.00%
Village of New Miami
1.75%
Village of New Paris
1.00%
Village of Phillipsburg
1.50%

Annual Interest Rate


By October 31st of each year, the interest rate that will apply to overdue municipal income taxes during the next calendar year will be posted herein, as required by Ohio Revised Code Section 718.27(F).

The interest rate is calculated by adding five percentage points to the federal short-term rate (rounded to the nearest whole number percent) that was in effect during July of the current year, in accordance with Ohio Revised Code Section 718.27(A)(5), and is applicable to tax years beginning on or after January 1, 2016.

Based on these requirements, the applicable interest rate is as follows:
                                                     Annual Interest Rate
Calendar Year 2017                                   6.0 %
Calendar Year 2016                                   5.0 %
Tax years 2015 and prior                        12.0 %

Central Collection Agency


Important information regarding the notice you may have received from the City of Cleveland Central Collection Agency (CCA).

Taxpayers' Rights and Responsibilities

Business Returns


Business returns are due the 15 day of the 4 month after the end of the fiscal year.