Tax Information & Forms

Dayton has an income tax rate of 2.25%.

Tax Websites

To use the E-Payment Site or the Zero Withholding Site you must have the following information:
  • Federal Identification Number (FID No. )
  • City of Dayton Tax ID (not FID No. )
    • This number is used as your password on the E-Payment Site
    • To obtain this number email your FID#, company name, contact person name, contact person title, and contact person phone number to the City Of Dayton.
    • You will receive an email with your City of Dayton Tax Account Number within two business days from your request.
  • Blank Check for your bank account and bank routing information
  • Amount of Payroll Tax Due
  • Year for which the tax is due
  • Period (month or quarter) for which the tax is due
Payroll taxes may not be paid by credit card or paper check. Payroll taxes are required to be paid by ACH initiated by your bank or by utilizing the E-Payment Site.

Taxable Income

  • Wages, salaries, and other employee compensation
  • Bonuses, stipends, and tip income
  • Commissions, fees and other earned income
  • Sick pay and third party sick pay
  • Employer supplemental unemployment benefits (Sub pay)
  • Contributions to retirement plans and tax deferred Annuity plans (including Sec. 410k, Sec. 403b, 457b, ect)
  • Lottery Winnings
  • Net rental income
  • Net profits of business, professions, corporations, partnerships, ect
  • Income from partnerships, estates, and trusts
  • Employee contributions to cost of fringe benefits
  • Ordinary gains are reported on federal form 4797
  • Income from wage continuation plans (Including retirement incentive plans and severance plans)
  • Vacation Pay
  • Stock Options
  • Contributions made on behalf of employees to tax deferred annuity plans
  • Income from guaranteed annual wage contracts
  • Prizes and gifts connected to employment if taxed for Federal tax purposes
  • Gambling Winnings

Non-Taxable Income

  • Interest or dividend income
  • Welfare benefits
  • Social Security benefits
  • Income from qualified pension plans
  • State unemployment benefits
  • Workers Compensation
  • Proceeds of life insurance
  • Alimony
  • Active duty military pay (Includes National Guard pay)
  • Capital gains
  • Earnings of persons under 16 years of age
  • Prizes or gifts not connected with employment
  • Compensatory insurance proceeds derived from property damage or personal injury settlements
  • Patent and copyright income
  • Royalties derived from intangible property
  • Housing allowances for clergy to the extent that the allowance is used to provide a home
  • Annuity distributions
  • Health and welfare benefits distributed by governmental, charitable, religious, or educational organizations
  • Income of religious, fraternal, charitable, scientific, literary, or educational institutions to the extent that such income is derived from tax exempt real estate, tax exempt tangible or intangible property or tax exempt activities
Note: The above items are not a complete listing. Call 937-333-3500 if you have questions on items not listed on this page.

See Changes and Guidelines Affecting Withholding Resulting from OH HB5 (PDF). View the Tax Compliance page for more tax-related information.