City of Bellevue	City of Bowling Green	City of Clyde
City of Defiance	Village of Delta	Village of Fayette
City of Findlay	City of Fremont	Village of Leipsic
City of Maumee	City of Napoleon	City of Northwood
City of Oregon	Village of Ottawa Hills	City of Perrysburg
Regional Income Tax Agency (RITA)	City of Sylvania	City of Toledo
Village of Waterville