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Taxation - Individual Tax Information

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1. Do I have to file a return?

As of August 18, 2022, all residents of Trenton age, 18 or older, are required to file a tax return regardless of where they work. This change will take place for the 2022 City Tax Returns. Prior year returns, all residents of Trenton age, 16 or older, are required to file a tax return regardless of where they work. 

2. Do I have to file a return if I work in Trenton but live elsewhere?

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:

• If you are a Federal employee working in the City of Trenton and your city tax is not withheld you must file a Trenton tax return.
• If you are self-employed in the City of Trenton and live elsewhere, you must file a Trenton tax return.

3. What income is taxed by the City?

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:

• Bonuses
• Commissions
• Salaries
• Wages
• Other Compensation

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.

4. What income is non-taxable?

The City does not tax unearned income. Examples of unearned income are:

• Alimony Received
• Capital Gains (Unless Taxed as Ordinary Income)
• Clergy Housing Allowance
• Dividends
• Interest
• Military Pay Is Also Not Taxable
• Most Pension or Retirement Income
• Social Security
• State Unemployment Benefits
• Welfare Assistance
• Worker’s Compensation

Additionally, income earned by individuals under 18 is not taxable by the City until the day they reach age 18. If Trenton taxes have been withheld while you were under age 18, 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).

5. What expenses are deductible from earned income on the return?

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.

6. What if I also earn incidental income on the side?

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.

7. What if I earn incidental income from more than one unincorporated business?

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.

8. How are net operating losses from side businesses treated?

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.

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Planning & Zoning - Code Enforcement

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1. What does code enforcement actually enforce?

Trenton enforces the following codes:

• Chronic Nuisance Code, which addresses properties that have been designated as a chronic nuisance
• The Health, Sanitation, and Safety (Environmental) Codes, which regulates high grass, weeds, solid waste, and general sanitary maintenance of properties within the City
• The Housing Code, which enforces the quality of the many thousands of dwellings, dwelling units, and rooming houses within the City of Trenton
• The Nuisance Abatement Code, which addresses the condition of vacant and blighted properties located within the City
• The Sign Code, which enforces laws having to do with signs located within the City
• The Zoning Code, which regulates land use and licensed facilities, such as junk and salvage yards

2. What responsibility do I have as a resident?

Property Owner

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:

• Maintain exterior structure free of broken glass, loose shingles, peeling paint, and crumbling stone or brick.
• Maintain doors and windows, including storm doors and screens.

Tenant

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:

• Properly dispose of garbage and rubbish in containers with lids.
• Maintain yard in a neat and sanitary manner, free of litter, junk cars, and animal wastes.
• Notify the owner when repairs are needed and allow reasonable time to complete repairs before contacting officials.

3. I just received a violation notice. What should I do?

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.

Comply with the Violations

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.

Appealing the Violation Notice

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:

• Information Coming Soon!

Non-Compliance with the Violation Notice

Failure to comply with a Code Enforcement Violation Notice is punishable by both criminal and civil penalties.

4. I have received a notification from the City pertaining to a "Chronic Nuisance". What does that mean?

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.

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Police Department

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1. How do I report a crime?

If it is an emergency, please call 911. If you would like to report a crime that is not an emergency, please either come to the Trenton police department or call dispatch at (513) 988-6341

2. I am a victim of a crime, what are my rights?

To learn about your rights as a victim, please go to Services for Victims - Ohio Attorney General Dave Yost and read about your rights as a victim. 

3. How do I obtain a copy of a police report or accident report?

To obtain an accident report, please go to the Ohio Department of Public Safety Crash Retrieval website and search for your crash report. If you need another type of report, other than a crash report, please either come to Trenton police department, call dispatch at (513) 988-6341, or email publicrecordsrequest@cityoftrenton.com and request your report.

4. I think I might have been scammed, what do I do?

If you believe you have been the victim of a scam, please come to the Trenton police department or call dispatch at (513) 988-6341 and speak to us.

5. I have a complaint about a Trenton police officer, employee, or Trenton police policy, where do I report that?

If you have a complaint about an officer, employee, or policy of the Trenton police department, please fill out the complaint form and submit it to Trenton Police Department at 11 East State Street, Trenton, Ohio 45067.

6. I want to compliment a Trenton police officer or employee for their service, where can I do that?

If you wish to commend or compliment the actions of any employee of the Trenton Police Department, you may write a letter to the Chief of Police at 11 East State Street, Trenton, Ohio 45067. You can also ask to speak directly to that employee’s supervisor by calling dispatch at (513) 988-6341.

7. I received a traffic ticket, where can I pay for that?

You can inquire about ticket payments at Trenton Mayor’s Court. Our Mayor's Court is located at 11 East State Street, Trenton, Ohio 45067. You can also contact our court clerk at (513) 428-0101.

8. Where is Trenton Mayor's Court?

Trenton Mayor's Court is located at 11 East State Street, Trenton, Ohio 45067.

9. How can I report a complaint about traffic problems in my neighborhood?

If you observe a reckless driver and there is an emergency, call 911 or Trenton police dispatch at (513) 988-6341. If you would like to request extra traffic enforcement, please use our online request service. Once there, select the Police – Extra Traffic Enforcement category and follow the prompts to submit a request for extra traffic enforcement.

10. How can I report suspicious activity in my neighborhood?

If suspicious activity is actively occurring, please call Trenton police dispatch at (513) 988-6341 to have an officer investigate the issue. You can also make a request on our online request service. Once on the online request website, select the Police – Suspicious Activity category and follow the prompts to submit a request.

11. How can I report a parking issue or an abandoned vehicle?

Please use our online request service to report a parking complaint or an abandoned vehicle. Once on the online request service, select the Police – Parking Complaint category and follow the prompts to submit a request.

12. How can I make a complaint about drug activity?

To report drug activity, please use our online request service. Once on the online request service, select the Police – Drug Complaint category and follow the prompts to submit a request.

13. How do I report a noisy house or party?

To report excessive noise that is actively occurring, please call dispatch at (513) 988-6341.

14. My neighbors have barking dogs, how do I report that?

To report barking dogs that actively barking and causing a nuisance, please call dispatch at (513) 988-6341.

15. Can I get my fingerprints at Trenton Police Department?

Please contact the Butler County Sheriff’s Office to request your fingerprints be taken. You can reach Butler County Sheriff’s Office at (513) 785-1000 or go to the Sheriff’s Office at 705 Hanover Street, Hamilton, Ohio 45011.

16. Can Trenton Police check my background?

We can check your background but only through our local reporting system within the city of Trenton. If you would like a more thorough background check, visit the Butler County Sheriff's Office at 705 Hanover Street, Hamilton, Ohio 45011.

17. I recently bought a firearm and I want to make sure it’s more secure. Can Trenton PD help me with that?

Trenton police department offers free gun locks to lock the firing mechanism of most firearms. Please come to the police department at 11 East State Street, Trenton, Ohio 45067 and request a gun lock.

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Service Department

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1. Who do I contact for street maintenance complaints (i.e., potholes)?

The Public Works Division may be contacted at 513-428-0195 for all street and right-of-way repairs.

2. How do I dispose of tree limbs or brush?

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.

3. Who do I talk to about getting my garbage picked up?

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.

4. Where is the city's landfill?

The city does not have a landfill. Rumpke, the city’s contracted trash hauler, operates a landfill.

5. How do I dispose of my leaves?

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.

6. As a property owner, am I responsible for the removal of snow on the sidewalk in front of my home?

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.

7. If a streetlight on my street is not functioning, how do I report the problem?

You can report a streetlight issue using the methods described on our Streetlight page.

8. How do I dispose of my old large appliances (e.g. washer, dryer, refrigerator, stove, and dishwasher)?

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.

9. How do I dispose of my old large furniture items? (e.g. couches, chairs, mattresses and other large items)?

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.

10. What type of storm sewer maintenance does the city perform?

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.

11. Who do I call about storm sewer problems?

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.

12. Who is responsible for removing dead animals?

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.

13. Where can I report a leaking fire hydrant?

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.

14. If you see water coming up from the ground or roadway, who do I call?

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.

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Taxation - Business Tax Information

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1. Does a business have to file a return?

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).

2. How should S-Corporations and Partnerships report their profits?

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).

3. What income should an Incorporated business report?

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.

4. What income should an Unincorporated (sole proprietor) business report?

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:

• If the owner is a resident and the business is a resident then all income is subject to tax, regardless of where the work was performed.
• If the owner is a resident and the business is a non-resident, all income is subject to tax, regardless of where the work was performed. However, if taxes are paid to a city (other than Trenton) in which the business resides, then Trenton will grant the business credit up to the amount paid to the other municipality (but not in excess of the 1.5% Trenton tax).
• If the owner is a non-resident and the business is a resident, then credit up to 1.5% will be allowed for city taxes paid to other municipalities.
• If the owner and the business are both non-residents, then only income earned on work performed in the City is taxable.

5. How is Taxable income determined for businesses?

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:

• Capital gains (except those taxed as ordinary income by the IRS), interest, and dividends are non-taxable.
• Capital losses are non-deductible.

6. How are net operating losses treated?

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.

7. Can I combine reporting for more than one unincorporated Trenton business on a single tax return?

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.).

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Taxation - General Tax Information

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1. As an employer am I required to withhold the Trenton income tax from employees pay?

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:

• Bonuses
• Commissions
• Salaries
• Wages
• Other Compensation

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.

2. What is the due date for returns?

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.

3. Are estimated tax payments required? If so, when are they due?

Declaration of the Estimated

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.

4. What if I do not file a return? Or, what if, as an employer, I fail to submit employee withholdings?

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%.

5. Where can I pick up the tax return forms and where should they be returned?

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 Trenton
Division of Taxation
11 E State Street
Trenton, OH 45067

6. Where should I call if I have questions that were not answered in this brochure?

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.