The City of Delaware income tax office oversees the administration of a City income tax, including filing and payment. In accordance with Chapter 192 of Delaware’s codified ordinance, the City imposes 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. The tax office is located on the ground floor of City Hall, 1 South Sandusky Street, Delaware. It is open Monday through Friday from 8 am to 5 pm. Email the office or phone 740-203-1225.