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Archives: FAQs

What building codes do you enforce?

New Commercial Building Code in Effect on March 1, 2024: All applications submitted on or after 3/1/2024 must use the New Building Codes. This includes the Mechanical, Electrical, Energy, and New Existing Building Code. Effective April 15, 2024, the following codes shall be enforced in Ohio: 2019 RCO Residential Code of Ohio with April 2024 … Continued

As an employer, am I required to withhold Wilmington income tax from employees’ pay?

A resident employer or an employer having employees working within the City must withhold Wilmington income tax (1.5%) from all salaries, wages, commissions, bonuses, or other compensation paid to employees before any deductions. This is applicable for a business whose primary office is outside of the city limits, as well as those in the City.

How are net operating losses treated?

A Corporation or Partnership may carry forward the loss and can offset it against its future income for up to five years. Net operating losses cannot be used to offset wages.

What income is non-taxable?

Unearned income. ( Examples: Dividends, Capital Gains, Alimony, Military Pay, State Unemployment Benefits, Social Security, Welfare assistance, Pension or Retirement income.)

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