Frequently Asked Questions
Below you will find information that might help you understand how to find things or learn about information you might need to know about your city or town.
Zoning
2-
First, contact the Zoning Director, 513-425-7947, to find out what the requirements are for the project that you are to build. Second, bring 3 copies of the site plan drawn to scale showing the actual shape and dimension of the lot to be built upon or to be changed in its use, in whole or in part. Any lot or property drawings should be based on an actual survey of the lot or property. Third, the Zoning Administrator reviews your application and determines if it meets the Middletown Zoning Ordinance. Sometimes, more information may be required for you to receive approval.Zoning
-
In some cases, yes. For a list of instances when you need approval please view theZoning
Finance
4-
Send invoices to: City of Middletown Attn: Accounts Payable One Donham Plaza Middletown, OH 45042Finance
-
Yes, for a copy of the "Blanket Certificate of Exemption" for the City, please call the City at 513-425-7992 and ask for Accounts Payable.Finance
-
Generally, accounts payable checks are written once a week. For specific invoices please contact the Finance Department.Finance
-
The Finance Department is open from 8 a.m. to 5 p.m. Monday through Friday.Finance
Individual Filing
8-
All residents of Middletown are required to file a tax return regardless of where they work. Residents, age 65 or over may be eligible for a senior account.Individual Filing
-
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. For additional information view theIndividual Filing
-
Earned income is subject to the Middletown local income tax but unearned income is not. Common illustrations of earned income include salaries, qualifying wages, commissions, bonuses, and other compensation paid by 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 Middletown return. Also taxable are gambling and lottery winnings reported on IRS form W2G or Form 5754. Earnings are taxed in the year earned. Pension and retirement income is not taxable when you are retired and receiving distributions.Individual Filing
-
The City does not tax unearned income. Examples of unearned income are dividends, interest, capital gains (unless taxed as ordinary income), alimony received, military pay, state unemployment benefits, worker's compensation, social security, welfare assistance, and pension or retirement income.Individual Filing
-
The only expenses that can be deducted from earned income as an individual are those reported on the Federal Form 2106. These pertain to unreimbursed business expense incurred as an employee.Individual Filing
-
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.Individual Filing
-
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.Individual Filing
-
Net operating losses cannot be used to offset employee wages. For unincorporated businesses, if you operated more than one business, a net operating loss can be used to offset profits from any other type of 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. Losses must be reported on Form IR, but are not deducted in the computation of your individual taxable income.Individual Filing
Business Filing
7-
All businesses located in or working in Middletown 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 BR (business return) 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).Business Filing
-
Unlike federal tax requirements for Middletown 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 and Partnerships must report and pay the Middletown income tax as a business using Form BR.Business Filing
-
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 BR to determine the taxable portion to the City of Middletown.Business Filing
-
The income that should be reported depends on whether both the owner and the business are resident or non-resident. For additional details view theBusiness Filing
-
The determination of "Taxable income" for the local tax generally follows IRS rules. For a list of the exceptions view theBusiness Filing
-
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 that one Middletown business, a net operating loss can be used to offset profits from any other type of Middletown 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.Business Filing
-
Yes, you may combine the results on one Form 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.).Business Filing
Income Tax
6-
Income Tax
A resident employer or an employer having employees working within the City must withhold Middletown income tax (2.00%) from all salaries, qualifying wages, commissions, bonuses, or other compensation paid to employees. 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 04-15. For other fiscal year end taxpayers the return should be filed within four months after the end of the fiscal year.Income Tax
-
Every individual who anticipated any Middletown taxable income that is not subject to withholding of the Middletown tax must file a Declaration of Estimated Income Tax. All businesses that anticipate any Middletown taxable income must file the Declaration form, regardless of the amount of income anticipated. The declaration is due 04-30 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 last day of the seventh, tenth, and thirteenth months. The City will bill you automatically for the second, third, and fourth payments.Income Tax
-
You may be subject to interest and/or penalties for failing to either submit a return or to withhold and remit employee local income tax.Income Tax
-
Tax return forms are available at the Middletown City Building or can be downloaded from this website. Make checks payable to the City of Middletown. The forms should be returned to: City of Middletown Division of Taxation P.O. Box 428739 Middletown, Ohio 45042Income Tax
-
You may call the Middletown Income Tax Division at 513-425-7862 (or consult your tax advisor). When in doubt, call and ask! This service is free to Middletown taxpayers.Income Tax
Water Billing
5-
Water Billing
Tenants need to bring in to our office their signed lease, a picture ID and social security numbers of all adults on the lease, and pay a water deposit of $200 plus any outstanding balances of all parties on the lease. Owners need to call our office at 513-425-7870. Tenants can also email the above information with place of employment and a phone number they can be reached to utilityweb@cityofmiddletown.org. An account will be set up and call for payment of the deposit and outstanding balances will be made to you - which can be made by debit or credit card (Visa, MasterCard, or Discover.)
-
Contact our office one business day ahead of desired readout date. You will need to know your forwarding address and the exact date you no longer want to be responsible for the service.Water Billing
-
Yes. There is a 300 cubic feet per month minimum charge.Water Billing
-
Yes. An application can be obtained from the Water Services links on the left side of the page, the water billing office, or the senior citizen's center.Water Billing
-
Water Billing
- At the city building in the lobby or in one of our 2 night drops (West end of the building between the parking lots or in the Police Station entrance.
- Postal mail.
- If you are paying by Mastercard, Visa, or Discover (credit or debit cards), you can pay on our website at www.cityofmiddletown.org/water/.
- If you are paying by Mastercard, Visa, or Discover (credit or debit cards), call Dial Middletown at 855-967-0310 to make an automated payment over the phone.
The only authorized place to pay your water bill in person is in the lobby of the City building, 1 Donham Plaza.
The only authorized place to pay your water bill online is at www.cityofmiddletown.org/water.
Civil Court
16-
You may file in person or by mail. Learn what information you will need to have with you to file a claim on theCivil Court
-
The court notifies the defendant of the claim by sending the claim with a summons by certified mail, return receipt requested or the claim is served by a bailiff or process server. If the defendant does not claim or refuses the certified mail, the default date will be rescheduled and another copy of the claim and summons will be sent by regular mail.Civil Court
-
Plaintiff may call the court within 3 days after the default date to verify that defendant received the summons and complaint and that the default was granted. Plaintiff is not required to be in court for the default date. If a mail summons cannot be delivered, plaintiff will be notified of this failure. If plaintiff desires another mail service at a new address, there is an additional charge of $20. Remember, plaintiff is responsible for supplying defendant's correct address and telephone number.Civil Court
-
Receiving a summons means that you have been named a defendant in a case. Find out how to defend yourself against the claim by viewing theCivil Court
-
Civil Court
If you are being sued and you have a claim against the plaintiff as a result of the same incident or transaction as stated in the plaintiff's complaint, you may file a counterclaim. The procedure is similar to that for filing a claim. It must be filed prior to the default date. After the counterclaim is filed, the court will notify the plaintiff and the defendant that a new court date has been scheduled, both plaintiff and defendant are required to appear at the court hearing. Both the claim and counterclaim will be heard by the court at the same time. There is a $50 charge for filing a counterclaim plus $20 for each additional service. If you have a claim against another party (not the plaintiff) you may need to file a cross claim. The procedure is similar to filing a counter claim.
-
Civil Court
Normal civil cases will be set for a default date after service is complete. Small claims cases will be scheduled for a contested or evidentiary hearing 28-days after service is complete. The date is set at the time of filing. A summons is mailed or served to defendant immediately after the case is filed. Plaintiff is not required to appear in court on the default date. If the defendant answers the complaint or appears in court that date contesting the claim, a Report or Pre-Trial Hearing date is then set and both plaintiff and defendant are notified by mail of that date. Both plaintiff and defendant are required to appear in court for the trial. The trial will be held during regular court business hours.
-
Continuances of any Hearings may be had at the discretion of the court if you have a real emergency or an urgent reason. Continuance requests must be submitted in writing. If a continuance is granted, plaintiff and defendant will be notified by mail of a new court date.Civil Court
-
Civil Court
Bring all evidence and witnesses necessary to prove your case on the assigned court date, including such items as repair estimates (at least two), automobile titles or memo certificates, bills, receipts, letters, canceled checks, photographs, contracts, and any other papers having a bearing on the claim. Video or photographic evidence that is contained within a cellular phone or digital camera must be printed out or transferred to a USB flash drive or CD-ROM. the magistrate will not review evidence on a phone.
The people who should testify are those who actually participated in the events causing the dispute. Witnesses are essential to confirm your testimony or to relate relevant events that occurred when you were not present. If a witness will not appear voluntarily, you may subpoena him through the Clerk's Office. The cost and procedure will be explained to you by the deputy clerk.
-
Check in with the Clerk's Office or Bailiff at the time indicated and wait for your case to be called. Your case will be heard before a magistrate. Plaintiff, defendant and all witnesses will be sworn in, and each person will be given time to tell his or her side of the story. Civil cases are normally heard in Courtroom No. 3 on the 3rd floor of the City Building. Be on time: The court will not wait if you are late, and your case will be dismissed or a default judgment may be entered for the opposing party. Do not interrupt: You will be given time to tell your side of the story and to respond to the other party's testimony. Do not interrupt to talk to your witness while the other party is speaking. Be brief and to the point: Be prepared for your court appearance. Arrange your evidence so that it can be presented with your testimony. Try to make it a short, organized presentation of the facts. Show respect for the court: When addressing the magistrate use "Your Honor."Civil Court
-
If you are the defendant and fail to appear in court or fail to answer to the case prior to the default date or fail to appear for the trial (if one is scheduled), a default judgment may be entered for the plaintiff if the magistrate decides that plaintiff has proven his or her case. If you are the plaintiff and fail to appear in court for a trial, the case may be dismissed.Civil Court
-
The decision of the magistrate will become known to you in one of two ways. You can find these options on theCivil Court
-
The individuals or corporation that wins a money judgment is known as the judgment creditor. The loser is called the judgment debtor. There are several ways you can collect money owed to you on a judgment. The best way is voluntary payment by the judgment debtor. After you receive your judgment, you should contact the judgment debtor and attempt to arrange for payment either all at once or in installments.Civil Court
-
This is a procedure whereby you place a lien on the real estate owned by the judgment debtor. Just having the lien will not get your money for you. In order to use this as a direct method of collection, you will have to foreclose on the lien which is a complicated procedure for which you should have an attorney. The initial steps for obtaining a lien, however, require your getting a certificate of judgment from the court which granted the judgment and then filing the certificate with the clerk of the Common Pleas Court in any county where the judgment debtor my own real estate. The fee for a certificate of judgment is $15.Civil Court
-
The easiest way to do this is to file for a debtor's examination which requires the debtor to come into court and testify under oath as to his assets, liabilities and personal earnings. Then the judgment creditor has the information to proceed to enforce the judgment. The fee for a debtor's examination is $35.Civil Court
-
The judgment creditor can get the assistance of the court to fill out the necessary papers. The court, however, cannot give legal advice. You will have to employ an attorney for this. It is possible that your judgment is not collectable. Although the court can assist you within limits in enforcing your judgment, it cannot make the judgment debtor pay something he or she does not have.Civil Court
-
The most common method to force the judgment debtor to pay is by garnishment. Garnishment means that the court orders the judgment debtor's bank or employer to pay the balance in his or her bank account or up to twenty-five percent of his net earnings into court to satisfy the judgment. To pursue this method, the judgment creditor must take the first step by filing the proper papers with the court and paying the costs. The court will not initiate such action on its own. Costs are recoverable through the garnishment.Civil Court
Criminal Court
5-
After a defendant has been arrested or summoned on a criminal complaint, an arraignment hearing is set. At arraignment, the defendant is advised of his or her rights. In a misdemeanor case the defendant enters a plea to the alleged offense. For a list of pleas and descriptions of each please visit theCriminal Court
-
With a plea of Not Guilty in a misdemeanor case, the case is scheduled for trial. The trial is either a Bench Trial or a Jury Trial. In a Bench Trial the case is tried and presented to the Judge to determine guilt or innocence. In a Jury Trial the case is tried and presented to a jury of peers from the community to determine guilt or innocence. To find out how the trail proceed please view theCriminal Court
-
If the defendant is found guilty in a case, the Judge then decides what sentence is appropriate. This may include time in jail, fines, probation or other sanctions.Criminal Court
-
As a citizen of a free country, your service as juror in the judicial system is essential for maintaining impartial justice. Jury duty has been an important part of our legal system for over two centuries. Jurors are selected randomly from our community. A trial to a jury provides a defendant in a criminal or civil case the opportunity to present information for a determination by the people of the Middletown area. If you are called upon to serve, we anticipate you will recognize the importance of the Juror in the honest discharge of justice. When you arrive at the court, please park in the South lot. The Municipal Court is located on the main level of the city building. When arriving please enter the courtroom and check in with the bailiff. Upon being called to jury duty, you will be subject to questioning by the judge and trial attorneys. This questioning is Voir Dire (pronounced "vore deer"). Voir Dire is an opportunity to explore your appropriateness for this particular trial. You may be asked questions that seem personal. The questions are not meant to embarrass but to provide information for the final selection of the panel of jurists. You may be excused "for cause" or "peremptory challenges." Jurors who are excused for one case may still be eligible to sit on another.Criminal Court
-
If you are charged with an offense, you have the right to have a lawyer represent you at all stages of the proceedings. A lawyer can help you understand the charges against you and the defenses you can raise. You may ask for a continuance in your case to retain counsel. If you are not able to employ counsel, you may qualify for a court appointed attorney at no cost to you. Court appointed attorneys are usually present in court and in many cases may speak with you the same day. If you do no qualify for a court appointed attorney and need information about hiring an attorney, you may contact the Butler County Bar Association at 513-896-6671.Criminal Court
Water & Sewer Maintenance
7-
Call the Maintenance Division at 513-425-1896 between 8 a.m. and 4 p.m. Monday through Friday. If you have a problem after hours or on a weekend call the Water Treatment Plant at 513-425-7781, they will dispatch a sewer maintenance crew to assess the problem. If the problem is in the City's main line they will take immediate action to clear the blockage. If the main line is not obstructed, the crew will advise you on how to solve the problem.Water & Sewer Maintenance
-
Call the Maintenance Division at 513-425-1896 and they will dispense rat bait. When calling, please be as specific as possible concerning the exact location of the problem.Water & Sewer Maintenance
-
Usually this problem occurs in areas served by combination sewers (combination sewers carry both storm and sanitary flows). During periods of dry weather, the flow in these sewers decreases and creates a condition where odors occur and escape through storm inlets. In recent years the Sewer Maintenance Division has taken a proactive approach to handling this problem by flushing and de-odorizing known problem areas. If you experience this problem please call the Maintenance Division at 425-1896 or you may submit an online Request for Service form.Water & Sewer Maintenance
-
You may call the Maintenance Division at 513-425-1896 for information concerning your service. Middletown has 3 sewer types. Sanitary sewers carry only flows from residential and commercial customers, storm sewers carry only storm water runoff, and combination sewers carry both sanitary and storm water.Water & Sewer Maintenance
-
Call the Maintenance Division at 513-425-1897, or submit the onlineWater & Sewer Maintenance
-
The property owner is responsible for the maintenance of their sewer lateral from the house to the city sewer main. The City is responsible for any repairs necessary within the public right-of-way. If you have further questions you may call 513-425-1896.Water & Sewer Maintenance
-
The most common cause of sewer odors inside a residence is a dry drain trap. If you have a basement you should check the floor drains to see if the trap is dry. It may be necessary to pour water into the drain if in fact the trap appears to be dry. Sometimes when a drain has not been used for a while the water in the drain trap evaporates. This condition is basically an open pipe to the sewer main. Another common problem is the vent stack located on the roof of your house. Sometimes the vent gets clogged with leaves thereby cutting off the airflow that ventilates the drain system in your house.Water & Sewer Maintenance
Water Billing Cyber Incident
1-
Water Billing Cyber Incident