The City of Hillsboro, Ohio

The City of Hillsboro has a 1.5% income tax on qualifying wages, bonuses, commissions, tips, deferred compensation, etc. and also on the net profits of businesses, rental properties, and farm income.  This applies to all who live, work, or operate a business in the City of Hillsboro.  You will need to  file a tax return even if there is a financial loss.  Interest, dividends, retirement, social security, military pay and unemployment compensation are not taxable.

The Hillsboro Income Tax Ordinance can be found within the City of Hillsboro Code of Ordinances online.  Chapter 35:  Taxation and Finance; Municipal Funds and Chapter 35A:  Municipal Income Tax Regulations Effective Beginning January 1, 2016

The City of Hillsboro requires mandatory filing which means that all City of Hillsboro residents are required to file a city tax return regardless of employment status or if the tax is being withheld by the employer.

REGULATION 20171218 

1. Residence 

In order to avoid taxing individuals not residents of the city but who retain a city mailing address only, the following notice shall be included with the tax return:  

If you are requesting that your account be inactivated due to your moving from the jurisdiction with no intent to return, although retaining a mailing address within the jurisdiction as your address of record, please enter the date of your move and the reason, and attach supporting documentation with regard to your relocation.  

Any person found falsely denying residence will be prosecuted as for income tax evasion. 

By order of the Hillsboro City Tax Commissioner this 26th day of December 2017. /s/ Sherry Davis