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All residents of Trenton age, 16 or older, are required to file a tax return regardless of where they work.
You are subject to tax on all income earned while working in the City, regardless of where you live or where your employer’s main office is located. But, the City holds the employer liable for withholding the tax. Therefore, you do not have to file a Trenton tax return if you work in Trenton but live elsewhere. Exceptions to this:
Earned income is subject to the Trenton local income tax but unearned income is not. Common illustrations of earned income include the following paid by the employer(s) before any deductions:
Unlike for your Federal return, you may not deduct contributions to a retirement plan (IRA, 401k, 403b, or 457b) on your Trenton return. Gross earnings are taxed in the year earned. Most pension and retirement income are not taxable when you are retired and receiving distributions.
The City does not tax unearned income. Examples of unearned income are:
Additionally, income earned by individuals under 16 is not taxable by the City until the day they reach age 16. If Trenton taxes have been withheld while you were under age 16, you may file for a refund of this amount of tax on income earned before your birthday. (Attach proof of age, such as a copy of your driver’s license or birth certificate).
The only expenses that can be deducted from earned income as an individual are those reported on Line 26 of Federal Schedule A - Itemized Deductions. These pertain to unreimbursed business expenses incurred as an employee. (You may not use the amount on Federal Form 2106 since the Federal limitations do apply). This deduction only applies if the original local taxes were paid to Trenton.
You may be employed and also earn incidental income on the side. If so, your incidental net income is subject to tax. It might be in the form of fees for consulting or professional services, honorariums from speaking engagements, royalties from publications, small construction jobs, rental property, or other earned income. If you are a small business, this will typically show up as a Schedule C on your Federal return.
You may combine the results of each business and report the total on page one of the Form IR, Please also attach copies of all applicable federal forms.
Net operating losses cannot be used to offset employee wages. For unincorporated businesses, if you operated more than one business, a net operating loss within the city can be used to offset profits from any other type of business you operate within the city. The remainder of the loss that could not be offset to other business profits can be carried forward to be used as a future offset for up to five. Losses must be reported on Form IR, but are not deducted in the computation of your individual taxable income.
Trenton enforces the following codes:
As a property owner, you have certain responsibilities to meet. Protect your investment and the health of the occupants by maintaining your property in good repair by:
As a tenant, you also have responsibility. Maintain your dwelling in a neat and sanitary manner and contact the owner when repairs are needed by:
If you have received a Code Enforcement Violation Notice, you either own or are otherwise ’in control’ (i.e. live in, lease, or manage) a property that has been found to have violations of one of the codes mentioned. The first thing you should do is read the Notice. The Notice will tell you the address of the violation property when the violations were observed by the Code Enforcement Officer, and what violations were present when the Code Officer made their inspection. The Notice will also explain the possible legal penalties and your right to appeal.
Contact the Code Enforcement Officer named on the bottom of the first page of the Violation Notice. Their phone number is located immediately underneath their name. The Code Enforcement Officer can usually answer any question you may have about the property and the violations observed at the time of the inspection. If you believe that the facts that are noted in the Violation Notice are wrong, or if you believe that the law is being misinterpreted, you have the right to appeal. Scroll down to the section on Appeals to learn how to appeal a Violation Notice.
The Code Enforcement Officer will work with you if you need time to comply with the cited violations of the City Code. You may call the Code Enforcement Officer if you need a short extension.
You have the legal right to appeal any notice that you receive from a Code Enforcement Officer. These are the steps you need to take to appeal a Code Violation Notice:
Failure to comply with a Code Enforcement Violation Notice is punishable by both criminal and civil penalties.
The "Chronic Nuisance Ordinance" is a part of our code that deals with repeat offenders of the City Code. In order for you to have received the Chronic Nuisance Ordinance notice, you would have received a violation notice for violating some part of the City Code. The violation notice explains why you are in violation, a copy of the City Code violated, and a time period in which you must become compliant. The Chronic Nuisance notification comes along with the violation notice. It explains that if you continue to violate this City Code, through the Chronic Nuisance Ordinance, you could be civilly fined. If the fines are not paid, the amounts would be assessed against your property taxes and collected through your tax bill.
For more information, call Bill Jones, Planning and Zoning Administrator at 513-988-6307.
The Public Works Division may be contacted at 513-428-0195 for all street and right-of-way repairs.
Brush and limbs can be tied into bundles not more than two-feet by four-feet and set out for Rumpke to pick up on your regular trash collection day. The Trenton Public Works Department will remove storm-damaged limbs and debris only. Limbs must be placed curb side so that Public Works Crews can access them.
The City contracts with Rumpke to provide this service for Trenton residents. Please contact the City Building at 513-988-6305 for questions regarding trash collection and scheduling.
The city does not have a landfill. Rumpke, the city’s contracted trash hauler, operates a landfill.
The City conducts a leaf collection program for residents each fall between the second half of October through the end of December. Leaves should be placed in rows or piles behind the curb adjacent to the street but not in the street. If leaves are placed in the streets then runoff with floating leaves can enter or block local storm drains possibly causing flooding or polluting streams and/or the aquifer. Residents who choose not to participate in this program may put their leaves in biodegradable bags for pickup by Rumpke on your regular trash collection day.
Yes, the property owner is responsible for the removal of snow and ice from sidewalks during inclement weather within the first four hours after daylight following or during a fall of snow. The treatment of sidewalks by residents helps school children and other pedestrians reach their destinations and avoid the dangers of adverse weather conditions. Each homeowner is also required to clear a pathway to and from their mailboxes so that your mail carriers may access your mailbox unobstructed. If they cannot drive up to your mailbox without leaving their vehicle, they may not deliver your mail that day. You can find information about our snow removal program.
You can report a streetlight issue using the methods described on our Streetlight page.
Appliances should be placed at the curbside on your regular trash pick-up day. If disposing of an appliance containing refrigerants, such as a refrigerator, freezer, or air conditioning unit, the refrigerant must be removed by a heating and air conditioning contractor prior to placing the item at the curbside for pick up. Special arrangements should be made prior to pick. Please contact Rumpke at 513-742-2900 to schedule for large appliance removal.
Furniture should be tightly wrapped in clear plastic shrink wrap and placed curbside for pick up. Special arrangements should be made prior to pick. Please contact Rumpke at 513-742-2900 to schedule for large furniture removal.
Public Works crews will inspect, clean, repair, and replace damaged structural storm sewer components that are located within the public right-of-way or public drainage easements. Such components would include curb inlets, catch basins, culverts, headwalls, and storm sewer pipe segments. For additional information about the City’s stormwater quality management program and storm sewer maintenance, please visit our stormwater quality management program page which will be coming soon.
The City’s Public Works Division at 513-428-0195 maintains storm sewers. Storm sewers are identified as the large grates in streets and near curbs.
The City’s Public Works Division will remove dead animals in the roadway. Call the Police Department at their non-emergency number 513-988-6341 and report the issue. They will determine if Public Works needs to be contacted. Removal of dead animals from private property is the responsibility of the property owner. Your veterinarian can help you with a referral.
To report a leaking or otherwise defective fire hydrant, contact the City of Trenton Public Works Division at 513-988-6304 or 513-428-0195.
To report a potential water main break or service line leak within the Right-of-Way, contact the City Building at 513-988-6304 during normal business hours. Please contact the Police Department’s non-emergency number, 513-988-6341 after hours.
All businesses located in or working in Trenton must file a return annually regardless of the organization’s form (C-Corporation, S-Corporation, Partnership, or Sole Proprietor) and regardless of whether the business had income or a loss for the year. Generally, a business will use Form business return (BR) to report its income and expenses. However, if you are employed as an individual but earn incidental income from a side business, you may simply include this in your individual return, Form IR, rather than fill out a separate business return (refer to Section A, question 6).
Unlike federal tax requirements for Trenton income tax purposes profits of S-Corporations and Partnerships are not passed through to shareholders or individual partners for inclusion in their individual returns (in most cases). An exception to this rule is a resident partner involved in a non-resident partnership, which isn’t taxed (report on Form IR). S-Corporations and Partnerships must report and pay the Trenton income tax as a business using Form BR (business return).
An Incorporated business should report all income earned for work performed in the City. If you performed work both inside and outside the City limits, an allocation may need to be made on page 2, Schedule Y of Form business return (BR) to determine the taxable portion to the City of Trenton.
The income that should be reported depends on whether both the owner and the business are resident or non-resident. An owner is a resident when his or her primary residence is within the city limits. A resident business is a business entity having an office, operation, or business site within the City. Important information is as follows:
The determination of "Taxable income" for the local tax generally follows the Internal Revenue Service (IRS) rules. The exceptions are on Schedule X. Some of them are:
A Corporation or Partnership may carry forward the loss and can offset it against its future taxable income for up to five years. For Unincorporated businesses, if you operated more than one Trenton business, a net operating loss can be used to offset profits from any other type of Trenton business you operate. The remainder of the loss that could not be offset to other business profits can be carried forward to be used as a future offset for up to five years. Net operating losses cannot be used to offset wages.
Yes, you may combine the results on one Form business return (BR). Where the businesses are relatively small, (see Section A, question 6), you may use Form IR. In both cases attach copies of all applicable federal reporting forms (Schedule C, E, etc.).
A resident employer or an employer having employees working within the City must withhold Trenton income tax (1.5%) from all of the following 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. Where a business fails to withhold the income tax from the employee, the City will hold the business responsible for paying the tax.
For calendar year taxpayers the due date is April 15 or the day the Federal returns are due. For other fiscal year-end taxpayers, the return should be filed within four months after the end of the fiscal year.
Every individual who anticipates a Trenton tax liability not subject to withholding tax, of $200 or more, must file a declaration of estimated income tax. All businesses that anticipate any Trenton taxable income must file the Declaration form, regardless of the amount of income anticipated. The declaration is due April 15 for calendar-year filers or four months after the end of the fiscal year. The declaration of estimated tax must be submitted with payment of at least one-fourth of the estimated annual tax. An equivalent amount should be paid on the 15th day of the sixth, ninth, and tenth months.
The City will bill you automatically for the second, third, and fourth payments.
If you fail to file a return, a declaration of estimated income tax, or fail to submit employee withholdings, you will be subject to penalties plus interest on the under-withheld or under a paid tax due. The penalty can be as high as fifteen % of the unpaid tax. Interest on the unpaid balance is at the rate of the federal short-term rate (rounded) plus 5%.
The tax return forms are available at the Trenton Governmental Services Center. Checks should be made payable to the City of Trenton. The forms should be returned to:City of TrentonDivision of Taxation11 E State StreetTrenton, OH 45067
You may call the Trenton Income Tax Division at 513-428-0158 (or consult your tax advisor). When in doubt, call and ask! This service is free to Trenton taxpayers.