The City of London Tax Department is responsible for the collection of all municipal income taxes and enforcement of the City of London's Tax Ordinance. Our Tax Department personnel are available to help City of London residents with filing their annual tax returns at the Tax Office.

Who Must File:  
All residents over the age of 18, regardless of income generation, must file an annual return. If you are self-employed, income derived from rental property, tips, commissions, etc. you are required to file an annual return.  You must file an annual return if your self employment enterprise or rental property showed a loss for the year. If you are over the age of 18 and live in the City of London, you must file an annual return.

Filing Exceptions:   
As a convenience to retirees, the City of London Income Tax Department, with the approval of the City of London Council, will allow retirees who receive only non-taxable income such as:  Social Security, pensions, dividends or interest to file an “EXEMPTION CERTIFICATE”.  Please contact our office to receive your exemption form.

School District Information: 
London City School District identification number is 4903. The school district also has a 1% income tax that is collected by the State of Ohio Department of Taxation. The City of London Tax Department DOES NOT COLLECT OR FILE SCHOOL DISTRICT TAXES.

If you have any questions regarding the school district tax, please contact the State of Ohio at 1-800-282-1780.

UNPAID MUNICIPAL INCOME TAX INTEREST

Ohio Revised Code 718.27 requires that the Tax Administrator must publish the established interest rate for tax underpayments based on the federal short-term rate that will apply during the next calendar year.  Interest shall be imposed per year on all unpaid income tax and unpaid withholding tax.  The interest rate used shall be the federal short-term rate (rounded to the nearest whole percent) plus 5 percent (5%).  The rate shall apply for the next calendar year, following July of the year in which the federal short-term rate is determined.

Revised Code 718.27 requires that the Tax Administrator must publish the established interest rate for tax underpayments based on the federal short-term rate that will apply during the next calendar year.  Interest shall be imposed per year on all unpaid income tax and unpaid withholding tax.  The interest rate used shall be the federal short-term rate (rounded to the nearest whole percent) plus 5 percent (5%).  The rate shall apply for the next calendar year, following July of the year in which the federal short-term rate is determined.