The City of Delaware administers the income tax for two joint economic development districts (JEDD) in Berkshire Township, Delaware County. Townships on their own do not have the authority to levy an income tax.   

Ohio Revised Code sections 715.69 through 715.90 allow townships to partner with municipalities to collect an income tax.  

The JEDD collects a 1.85% tax on income earned by resident individuals and businesses of the Berkshire JEDD, and non-resident individuals and businesses earning income in the JEDD district.

2025 Filing Season Information

2024 tax returns are due April 15, 2025. The tax office will have extended hours on April 15, from 8 am to 7 pm.  

Free Assistance:
Taxpayers needing assistance with completing their Delaware or JEDD tax return can stop by the income tax office at City Hall during regular business hours. We no longer complete your tax return via email. All taxpayers needing assistance must bring a copy of their federal tax return (first two pages and Schedule 1), all Schedules (C, E, F, K-1), copies of W2 forms, and any other supporting documentation to the income tax office. You must have your federal return completed and a copy available for our office to complete your Delaware or JEDD return. Note, we are unable to accept/print documents emailed to our office. You must print your documents or upload your documents through our e-file/e-pay tool before coming to the office for assistance. 

E-filing:
JEDD residents (only) cannot e-file at this time and must file their return using a paper form. JEDD businesses and employers can file e-file and e-pay.  Click here to e-file, upload documents, or make an electronic payment.

Penalty and Interest Rates:
The penalty for late payment of individual and business income taxes is 15%.  Employer withholding payments not received timely will be subject to a penalty rate of 50%.  The 2024 and 2025 annual interest rate is 10%. 

New!
As of January 1, 2024, residents under 18 are not required to file or pay municipal income tax in Ohio.  Residents must file for the year they turn 18 and provide a copy of their driver’s license or birth certificate.