- All Sidney residents and partial-year residents ages 18 and over
- All Sidney residents ages 16 and 17 only if their tax is not completely withheld for Sidney at the rate of 1.75%
- Retired residents if they have a rental, business or other income taxable to Sidney
- Every business entity that conducts business within the City of Sidney
- Every non-resident who engages in business or other activity within the City of Sidney, including, but not limited to the rental of real or personal property. Non-residents who are employed within the City of Sidney, but whose Sidney City income tax is not fully withheld by their employer, must also file a return.
Retired or permanently disabled individuals who have no wages, rental, business or other income taxable to Sidney may obtain exemption from filing a Sidney tax return. To receive exemption, complete a one-time Exemption Form (with a copy of page 1 of your Federal Form 1040, if applicable) and submit to our office.
Please note that if your status changes and you again become employed or earn Sidney taxable income, you will be required to file a Sidney tax return for any full/partial year in which such income is earned. There is no age limit, according to the Ohio Revised Code, for paying municipal taxes on otherwise taxable earned income.