Section
35.01 Authority to levy tax
35.02 Purposes of tax; rate
35.03 Allocation of funds
35.04 Statement of procedural history; state mandated changes to municipal income tax
35.05 Effective date
35.06 Definitions
35.07 Determining municipal taxable income for individuals
35.08 Domicile
35.09 Exemption for member or employee of general assembly and certain judges
35.10 Collection at source; withholding from qualifying wages
35.11 Collection at source; occasional errant
35.12 Collection at source; casino and VLT
35.13 Determining municipal taxable income for taxpayers who are not individuals
35.14 Net profit; income subject to net profit tax; alternative apportionment
35.15 Consolidated federal income tax return
35.16 Tax credit for businesses that foster new jobs in Ohio
35.17 Tax credits to foster job retention
35.18 Declaration of estimated tax
35.19 Credit for tax paid
35.20 Refundable credit for qualifying loss
35.21 Credit for person working in joint economic development district or zone of which the village is not a contracting party
35.22 Credit for tax beyond statute for obtaining refund
35.23 Return and payment of tax
35.24 Return and payment of tax; individuals serving in combat zone
35.25 Use of Ohio Business Gateway; types of filings authorized
35.26 Extension of time to file
35.27 Amended returns
35.28 Refunds
35.29 Penalty, interest, fees and charges
35.30 Audit
35.31 Rounding
35.32 Authority of Tax Administrator; administrative powers of the Tax Administrator
35.33 Authority of Tax Administrator; compromise of claim and payment over time
35.34 Authority of Tax Administrator; right to examine
35.35 Authority of Tax Administrator; requiring identifying information
35.36 Confidentiality
35.37 Fraud
35.38 Opinion of the Tax Administrator
35.39 Assessment; appeal based on presumption of delivery
35.40 Local Board of Tax Review; appeal to Local Board of Tax Review
35.41 Actions to recover; statute of limitations
35.42 Adoption of rules
35.43 Tenant reports
35.97 Collection after termination of chapter
35.98 Savings clause
35.99 Violations; penalty
(A) The tax on income and the withholding tax established by this section are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this section are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of R.C. Ch. 718. This section is deemed to incorporate the provisions of R.C. Ch. 718.
(B) The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the municipal corporation, and shall be measured by municipal taxable income. The municipality shall tax income at a uniform rate. The tax is levied on municipal taxable income, as defined herein.
(R.C. § 718.04) (Ord. 2015-32, passed 12-14-2015)
(A) To provide funds for the purpose of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the village, there shall be and is hereby levied a tax on salaries, wages, commissions and other compensation and all other individual income subject to tax under this chapter, and on net profits earned with the village and hereinafter provided.
(B) The annual tax is levied at a rate of 1%. The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the Village of Apple Creek, Ohio. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided as may apply.
(R.C. § 718.04) (Ord. 2015-32, passed 12-14-2015)
Unless otherwise provided by Village Council, the funds collected under the provisions of this chapter shall be deposited in a special fund known as the Income Tax Revenue Fund and such funds shall be disbursed in the following manner:
(A) Such part thereof as is necessary to defray all expense of collecting the tax and of administering and enforcing the provisions of this chapter shall be paid first.
(B) The balance remaining after providing for the expense referred to in division (B)(1) hereof, shall be appropriated by Council for the following purposes:
(1) General village operations;
(2) Street improvements and equipment;
(3) Other capital improvements and equipment;
(4) Parks and recreation; and
(5) Debt retirement.
(Ord. 2015-32, passed 12-14-2015)
(A) Significant and wide-ranging amendments to R.C. Ch. 718 were enacted by Am Sub H.B. 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of R.C. Ch. 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(B) As mandated by H.B. 5, municipal income tax Ordinance 2015-32, effective January 1, 2016, comprehensively amends Ordinance 4-73, Ordinance 2-14-10 and Resolution 5-73 in accordance with the provisions of R.C. Ch. 718 to allow the municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the municipality.
(Ord. 2015-32, passed 12-14-2015)
(A) This chapter, effective January 1, 2016, and corresponding changes to R.C. Ch. 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this chapter apply to taxable years beginning 2016 and succeeding taxable years.
(B) Ordinance 2015-32 does not repeal the village's existing municipal income tax sections for any taxable year prior to 2016, but rather amends them effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the municipality shall continue to administer, audit, and enforce the income tax of the municipality under R.C. Ch. 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(R.C. § 718.04) (Ord. 2015-32, passed 12-14-2015)
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