Income Tax Department

Individual & Business


Contact Information
Rae M Wessler
City of Upper Sandusky Tax Commissioner
119 N. 7th St. — Upper Sandusky, OH 43351
Phone # 419-294-2766
Fax # 419-209-0473

Email: or


Tax filing deadline extended

***City Income Tax Notice***  “In accordance with Federal and State rulings due to the disruptions caused by the Covod-19 Pandemic, the filing date for all Upper Sandusky Municipal Tax Returns due April 15, 2021 has been automatically extended to May 17th, 2021. As with the IRS and State extension Upper Sandusky will be waiving penalty and interest charges on payments made during the extension.

However, the first quarter estimated income tax payment for 2021 is not changed by the filing extension, and should be made by April 15, 2021.

Income Tax Registration Forms

Do I need to pay city income taxes? Find out here!

Business Registration

Subcontractor Registration

Tax Forms

Income Tax Return Instructions for 2020

Income Tax Return Form for 2020

Income Tax Return Instructions for 2019

Income Tax Return Form 2019

Income Tax Return Instructions for 2018

Income Tax Return Form 2018

Income Tax Return Instructions for 2017

Income Tax Return Form 2017

Income Tax Return Instructions for 2016

Income Tax Return Form 2016

Tax Return Instructions 2015

Income Tax Return Form 2015

Declaration of Estimated Upper Sandusky Income Tax

Notice of Quarterly Payment on Estimated Income

Withholding Tax Quarterly Forms

Withholding Tax Monthly Forms

Withholding Tax Reconciliation – Quarterly Filers

Withholding Tax Reconciliation – Monthly Filers

Appeal Instructions

City Tax Ordinance

Effective for Tax Years beginning ON or AFTER January 1, 2016

Ordinance 191

Effective for Tax Years beginning ON or BEFORE December 31, 2015

181-Appendix A – complete in one pdf document (~150 KB)

181-01, Purpose

181-02, Definitions

181-03, Imposition of Tax

181-04, Effective Date

181-05, Return & Payment of Tax

181-06, Collection at Source

181-07, Declarations

181-08, Duties of City Auditor and Tax Commissioner

181-09, Investigative powers of tax commissioner

181-10, Interest & Penalties

181-11, Collection of unpaid taxes

181-12, Violations

181-13, Board of Review

181-14, Allocation of funds

181-15, Credit for Tax Paid to Other Municipalites

181-16, Collection of Tax after Termination

181-17, Saving Clause

181.99, Penalty

Appendix A – Rules and Regulations for Ordinance 181 ONLY

Appendix A – Rules & Regulations

Article I-II

Article III, pages 1, 2 and 3

Articles IV-V

Articles VI, VII and VIII

Articles IX – XII