General Information

The City imposes an income tax (also known as an earnings or wage tax) to provide revenue in support of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements as authorized by Ordinance (84-0-157, passed by voters 11-6-84) and subsequently amended. The City of Huber Heights levies a tax on salaries, wages, commissions and other compensation, and on net profits as provided in the Ordinance (see below). Effective 1/1/09, the income tax rate for the City of Huber Heights is 2.00%.

The City of Huber Heights requires mandatory, annual filing of income tax returns. All residents 18 years of age and older, and all businesses within the City ,are required to file a return no later than April 15 (or 3 1/2 months following the end of their fiscal year) reporting all earnings for the previous year, regardless of whether or not a tax is due. If the resident is employed outside the City of Huber Heights and the employer does not withhold city taxes at a tax rate equal to or greater than Huber Heights' tax rate, it is the responsibility of the resident to file and to pay quarterly estimates on the wages they anticipate they will earn for the current year. Failure to do so may result in a penalty assessment.

Each employer located within or doing business within the City of Huber Heights is required to withhold city income tax from all compensation paid to their employees age 18 and over. The withholding tax must be remitted on a monthly basis unless the withheld amounts are less than $500.00 per quarter.

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