Tax Information

Tax Filing Deadline Extended

The State of Ohio has taken legislative action, and now the City of Lebanon is able to extend the deadline for filing 2019 income tax returns to July 15, 2020, which is now consistent with the federal filing date. The 2020 first and second quarter estimated payment due dates have also been extended to July 15, 2020.

Tax Department
The mission of the City of Lebanon Tax Department is to provide exceptional customer service while enforcing the City Income Tax Ordinances by collecting the earnings tax, assisting taxpayers in the preparation of tax returns, administering tax refunds in a timely manner, and maintaining accurate taxpayer records.

We have developed this web site to better serve you, the taxpayer. On this web site you will find the City’s Income Tax Ordinances, individual and business tax returns and instructions, estimated income tax payment coupons, and a variety of other resources. We hope that you will find what you need here, please let us know if you need assistance.

You can visit the Income Tax Office between the hours of 8:00 a.m. and 4:30 p.m. Monday through Friday; contact us by telephone at (513) 933-7205; or contact us by email at incometax@lebanonohio.gov.

Sincerely,
Daniel Burke
City Auditor / Tax Commissioner
(513) 228-3163

Income Tax Filing Requirements
The City has mandatory filing with no minimum age requirement. Individuals must file an earned income tax return no later than April 15 of each year, or the State filing deadline, and businesses must file no later than four months after the calendar or fiscal year end.
  • All Lebanon residents must file a tax return annually, even if taxes are not owed.*
  • All businesses located within the City limits must file a return.
  • All non-resident businesses, individuals and landlords who have sales income, perform work or services in the City, or own rental property within the City limits must file.
  • All tax returns prepared by a third-party must be filed by the resident or business.
*Residents with only retirement income or disability payments who have previously notified the tax department are exempt from filing.

Quarterly Estimated Payments
If your estimated annual tax due exceeds $200, and your employer does not withhold City of Lebanon income tax from your wages, you are required to make estimated quarterly income tax payments by April 15 (1st Quarter), June 15 (2nd Quarter), September 15 (3rd Quarter), and January 15 (4th Quarter) annually. Failure to remit the required estimated quarterly payments will result in penalty and interest charges.

Taxable / Non-Taxable Income
The City of Lebanon tax rate is 1.00 percent.  The work city credit given is 1/2 percent of the income taxed by the work city.  The following document contains a listing of taxable and non-taxable income: 
Taxable/Non-Taxable Income