In accordance with Chapter 192 of Delaware’s codified ordinance, the City collects 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. 

Business taxpayers with activity in Delaware must file an annual return, even if no tax is due.  Calendar year taxpayers must file by April 15 each year. Fiscal year taxpayers must file by the 15th day of the fourth month following the fiscal year end.

• Click here to file an electronic return.
• Click here to print and file a paper return.

A seven-month extension is available to all business taxpayers by filing a written extension request before the return due date, or by filing a federal extension copy with the Delaware return.  Note, an extension of time to file the return is not an extension of time to pay any tax due. Tax paid after the original return due date will be subject to a 15% penalty, plus interest. 

Quarterly estimated tax payments are required if anticipated liability will exceed two hundred dollars.  Failure to make estimated tax payments may result in a declaration penalty.

 
Tax payments may be made electronically by checking account or credit card through our E-File/E-Pay tool. Payments may also be made by check and can be mailed to PO Box 496, Delaware, Ohio, 43015.

Frequently Asked Questions

Business Tax Forms