The tax is applicable to all residents of the city, to non-residents who work within the city and to all businesses located or performing services within the City of Union. Taxable income includes all qualifying wages, salaries and other compensation and all business net profits. Every resident and every business located or performing services within the City of Union is required to file an annual return whether or not any income was earned or any tax is due.

The Vandalia Tax Office administers the income tax for the City of Union. Questions concerning the tax and/or assistance in preparing the tax returns for the City of Union may be directed to the Vandalia Tax Office at 333 James Bohanan Memorial Drive in Vandalia or by calling (937) 415-2240 or toll free (866) 898-5891. Office hours are 8:00 a.m. to 5:00 p.m. Monday through Friday.

View the letter to residents, which features important tax charts.