"Full city services with no income tax puts Bellbrook in its own class within Ohio. "Bellbrook is unique in Ohio, because of more than 250 cities in the state, we are one of about five cities that do not levy a local income tax," said City Manager David Hamilton. "In fact, we may be the only virtually full-service city without such a tax. "In addition to this, Bellbrook also ranks near the bottom in a survey on local government costs. Yet, in spite of our low tax burden, the services provided by Bellbrook's fire, police and service departments rank among the best of any municipality in southwest Ohio, regardless of size."