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


Income Tax Registration Forms

Do I need to pay city income taxes? Find out here! - page 1
Do I need to pay city income taxes? Find out here! - page 2
Business Registration
Subcontractor Registration


Tax Forms

                 Income Tax Return Instructions for 2016

                 Income Tax Return Form 2016

Tax Return Instructions   2015

Income Tax Return Form 2015

Tax Return Instructions for 2011 -2014

Income Tax Return Form 2014

Income Tax Return Form 2013

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

Appeal Instructions


City Tax Ordinance

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

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