Are there any nearby resources for treating addiction?
Learn more about the closest methadone centers.
Archives: FAQs
What building codes do you enforce?
The 2024 Ohio Building Code is now in effect. Applications for commercial permits submitted after 3/1/2024 and residential permits submitted after 4/15/2024 must comply with the updated code.
What is the cost to use the Wilmington Transit System?
Learn more about WTS fares.
Does Wilmington Transit run on holidays?
Learn more about our holiday schedule.
How do I cancel a ride?
Read our cancellation policy.
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.
How is taxable income determined for businesses?
The determination of “Taxable Income” for the local tax generally follows IRS rules.
What income should an unincorporated (sole proprietor) business report?
If the owner is a resident and the business is located inside of Wilmington city limits, then all income is subject to tax, regardless of where the work was performed. If the owner is a non-resident and the business is located inside of Wilmington city limits, then only the income earned from the business is … Continued
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.)