A Joint Economic Development District (JEDD) is a special tax arrangement created to both benefit the district and the City of Toledo. The City of Toledo has two such JEDD agreements — Toledo Express Airport and Troy Township.

Toledo Express Airport JEDD

The City of Toledo and Toledo Express Airport (TEA) have entered into a JEDD agreement effective January 1, 2016. The TEA JEDD has a municipal income tax that is applicable to all work performed in the entirety of the District. This activity is covered under Toledo Express Airport Joint Economic Development District Resolution 10072015-01 passed by the Board of Directors on October 7, 2015.

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The rate of income tax levied by TEA JEDD Resolution is 1.5% on the income described as follows:

  • Income earned by persons working within the District ("Earnings Tax Portion").
  • Net profits of businesses located within the District ("Net Profits Portion").

Troy Township JEDD

Effective August 1st, 2013 the City of Toledo and Troy Township has entered into a Joint Economic Development District (JEDD) agreement. The City of Toledo/Troy Township JEDD has a municipal income tax that is applicable to all work performed in the Troy Township JEDD. This activity is covered under Troy Township Resolution 2013-4.

The rate of the Troy Township JEDD tax is two and one-quarter percent (2-1/4%). As an employer, you are required to withhold municipal income tax from all compensation paid to your employees while working inside the Troy Township JEDD. The 2-1/4% tax is also levied on net profits attributable to the Troy Township JEDD projects.