A joint economic development district (JEDD) is an agreement between a township and a city (or multiple cities) provided for under the Ohio Revised Code, section 715.69 through 715.90. A JEDD agreement provides townships with certain city authorities such as the ability to levy an income tax. A JEDD is meant to create a partnership between local jurisdictions and provide economic development to both (or all parties) in the form of revenue sharing.
Berkshire Township partnered with the City of Delaware to create a JEDD that currently includes the Tanger Outlet Mall and surrounding outlying parcels at 400 S. Wilson Rd. Sunbury, Ohio.
Effective as of 7/1/15 businesses and employees working within the JEDD are required to pay municipal income taxes. A 1.85% tax shall be due on net profits and or qualifying wages earned within the JEDD. Businesses located within or doing business within the JEDD are asked to complete a business questionnaire.
The Berkshire Township JEDD income tax is administered and collected by the City of Delaware. All questions regarding the JEDD should be directed to the City of Delaware Income Tax Department.
JEDD Tax Forms:
Berkshire Twp. JEDD business questionnaire
2017 JEDD monthly withholding forms and reconciliation
2017 JEDD quarterly withholding forms and reconciliation
2016 JEDD monthly withholding forms and reconciliation
2016 JEDD quarterly withholding forms and reconciliation
Return forms to:
City of Delaware Income Tax Department
P.O. Box 496
Delaware, Ohio 43015