The Income Tax Department administers and enforces the municipal income tax ordinances for the City of Findlay and for the villages of Arlington, Mount Cory, Vanlue, Carey, and Mount Blanchard.

Our goal is to respectfully encourage the highest level of voluntary compliance by assisting, educating, and informing our customers and stakeholders efficiently, effectively, and accurately.

For free assistance with your Findlay, Arlington, Mount Cory, Vanlue, Carey, or Mount Blanchard municipal income tax returns, visit the Income Tax Department in room 115 on the first floor of the Findlay Municipal Building located at 318 Dorney Plaza.

To expedite your visit and as a courtesy to your fellow patrons, please provide copy 1 or copy 2 of each of your W-2 Wage and Tax Statements, and copies of page 1, page 2, and if applicable, Schedule 1 of your Federal 1040 that our office can keep.


Where do I pay city and village income taxes?

In Ohio, an individual’s first municipal income tax obligation is to the city or village where he or she works, earns taxable income, conducts business, or owns rental properties.  The individual’s next municipal income tax obligation is to the city or village where he or she is domiciled.  The community of residence, by local ordinance, may then allow a credit for some or all of the tax that is paid to the communities where the income is earned.  Findlay, Mount Cory, Vanlue, and Mount Blanchard do not offer a credit.  Arlington and Carey offer a credit of the amount of tax paid to the community where the income is earned, not to exceed one percent.

Municipal income tax exists in Ohio to assure financial independence for its communities.  Moreover, municipalities use income tax revenues to provide personal and property protection, to build and maintain thoroughfares and infrastructure, to foster skilled workforces, and to promote high qualities of life.  These resources develop and strategically locate mutually-beneficial places that attract businesses and consumers ensuring vocational, professional, entrepreneurial, educational, recreational, cultural, and medical opportunities for all Ohio residents.

Ohio municipal income tax is governed, in part, through Chapter 718 of the Ohio Revised Code, Article XVIII of the Ohio Constitution, and applicable Ohio Supreme Court Rulings.


Relevant Court Cases 

Thompson v. Cincinnati  2 Ohio St. 2d 292 (1965) 208 N.E.2d 747

Angell v. Toledo, 153 Ohio St. 179 (1950) 91 N.E.2d 250


Income Tax Board