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Ashtabula Overview
Codified Ordinances of Ashtabula, OH
CODIFIED ORDINANCES OF THE CITY OF ASHTABULA, OHIO
CITY OF ASHTABULA CERTIFICATION
CITY OFFICIALS
ADOPTING ORDINANCE NO. 2007-07
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
CHARTER
PART ONE - ADMINISTRATIVE CODE
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART ELEVEN - PLANNING AND ZONING CODE
PART THIRTEEN - BUILDING CODE
PART FIFTEEN - FIRE PREVENTION CODE
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189.04 EFFECTIVE DATE.
   Said tax shall be levied, collected and paid with respect to salaries, wages, commissions and other compensation earned on and after January 1, 2008, and with respect to the net profit of businesses, professions and other activities earned on and after January 1, 2008. Provided, however, that where the fiscal year of the business, profession or other activity differs from the calendar year, the tax shall be applied to that part of the net profit for the fiscal year as shall be earned on and after January 1, 2008, to the close of the taxpayer's fiscal year; thereafter the taxpayer shall report on its fiscal year basis.
(Ord. 2007-26. Approved by voters 5-8-07.)
189.05 RETURN AND PAYMENT OF TAX.
   (a)   Each resident of the City, eighteen (18) years of age or older, whether or not a tax be due thereon, each Ashtabula resident who conducts a business operation within the City or outside the City, whether or not a tax be due thereon, each non-resident who has business operations within the City and any non-resident who has been employed within the City and receives some type of earnings where no City income tax is withheld, is required to make and file an annual tax return on or before April 15 of the year following the effective date of this chapter, and on or before April 15 of each year thereafter, with the City Income Tax Department on a form obtainable from the Administrator, or a generic form, setting forth the aggregate amount (if any) of income, wages, or other compensation and net profits earned or received by him or her during the preceding year or period and subject to said tax, together with other pertinent information as the Administrator may require. Provided for other period different from the calendar year, the return shall be made within one hundred five (105) days from the end of said fiscal year or other period.
   (b)   The return shall also show the amount of the tax imposed on such earnings and profits. The taxpayer making the same return shall at the time of filing thereof, pay to the City Treasurer the amount of taxes as due thereon. Provided, however, that where any portion of said tax shall have been paid by such taxpayer pursuant to the provisions of Section 189.06 and/or Section 189.07 credit for the amount so paid shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing said final return.
   (c)   Tax assessments or refunds in an amount of one dollar ($1.00) or less will not be collected or refunded.
   (d)   Each individual earning or receiving income, qualifying wages, commissions and other compensation shall file with his/her tax return a copy of all Form W-2's, federal schedules or other such similar documentations as is required by instructions to the return, and such other pertinent statements, information returns or other information as the Administrator may require, to verify earnings and any City income tax withheld.
   (e)   An individual may not claim federal Form 2106 deductions for City income tax purposes unless that individual has claimed the same deduction for federal income tax purposes and attaches to his/her annual return a copy of the federal Form 2106 with the Internal Revenue Service.
   (f)   Each individual earning or receiving income from Business or from rental property shall file with his/her tax return a copy of Schedule C, Schedule E, or other similar form that was filed with his/her federal income tax return for the applicable tax year regardless of whether such form shows a profit or loss.
   (g)   Where necessary, an amended return shall be filed in order to report additional income and pay any additional tax due, or claim a return of tax overpaid, subject to the requirements and/or limitations contained in Sections 189.08, 189.12, and 189.13. Such amended return shall be on a form obtainable on request from the Administrator, or on an acceptable generic form. A taxpayer may not change the method of accounting (i.e., cash or accrual) or apportionment of net profits after the due date for filing the annual return.
   (h)   Losses from the operation of a business or a profession are not deductible from employee earnings. Rental and business losses may not be used to offset wage income.
   (i)   Any business, profession, association or corporation reporting a net loss is subject to the filing requirements of this chapter.
(Ord. 2004-26. Approved by voters 5-25-04.)
189.06 COLLECTION AT SOURCE.
   (a)   In accordance with this chapter and the Rules and Regulations prescribed by the Administrator, each employer within or doing business within the City, shall deduct, at the time of the payment of such income, qualifying wages, commissions or other compensation, the tax at the current rate of Ashtabula City Income Tax of the gross income, qualifying wages, commissions or other compensation due by the said employer to said employee, and shall, on or before the last day of each month, make a return and pay to the Administrator the amount of taxes so deducted during the previous month: provided, however, that if the amount of the tax so deducted by any employer in the previous tax year averaged less than $100 per month, the employer may defer the filing of a return and payment of the amount deducted until the last day of the month following the end of the calendar quarter for which such taxes have been withheld. The Administrator shall have the authority to deny quarterly payments if the employer is not in full compliance with all City income tax laws.
   (b)   Said return shall be on a form prescribed by or acceptable to the Administrator. Such employer, in collecting said tax, shall be deemed to hold the same as trustee for the benefit of the City until payment is made by such employer to the City, and any such tax collected by such employer from his employees shall, until same is paid to the City, be deemed a trust fund in the hands of such employer.
   (c)   On or before February 28 of each Calendar Year, an employer must file with the City an information return on a form prescribed by the Administrator showing the name, address and social security number of each employee from whom City income tax was withheld, the total amount of income, qualifying wages, commissions and other compensation paid to the employee during the prior calendar year and the amount of City income tax withheld from each employee. In addition, each employer, on or before February 28 of each calendar year, shall provide each employee a Form W-2 showing the name, address and social security number of the employee, the total amount of income, qualifying wages, commissions and other compensation paid to the employee during the prior calendar year and the amount of City income tax withheld from such employee. An alternative method of reporting in lieu of submitting Form W-2 must be approved by the Administrator. The Administrator may provide by uniform rule or regulation for the use of electronic media by employers for reporting annual wage and tax data.
   (d)   All individuals, businesses, employers, brokers or others doing business within the City who are required under the Internal Revenue Code to furnish forms 1099 to IRS for individuals or businesses to whom or which they have non-employee compensation, shall furnish copies of the said form 1099's to the Administrator or in lieu thereof, a list containing the same information as required by IRS on the 1099's on or before the due date for such forms 1099's as established by IRS.
   (e)   All employers that provide any contractual service within the Municipality, and who employ subcontractors in conjunction with that service, shall provide the Municipality the names and addresses of the subcontractors. The subcontractors shall be responsible for all income tax withholding requirements under this chapter.
(Ord. 2004-26. Approved by voters 5-25-04.)
189.07 DECLARATIONS.
   (a)   Every person who anticipates earning or receiving any income or net profits for a taxable year that is not subject to City Income tax withholding pursuant to this chapter or who engages in any Business or other activity subject to the tax imposed by this chapter may file a declaration setting forth such estimated income or net profit from such business or other activity together with the estimated income thereon.
   (b)   Such declaration may be filed by each taxpayer using the calendar year on or before April 15 of each year during the life of this chapter, or by the 15th day of the fourth month after the taxpayer first becomes subject to the tax imposed by this chapter and by each taxpayer using a fiscal year on or before the 15th day of the fourth month after the beginning of each fiscal year or the 15th day of the fourth month after the taxpayer first becomes subject to the tax imposed by this chapter.
   (c)   Filing of declarations.
      (1)   Each declaration of estimated tax shall be filed on a form furnished by or obtainable from the Administrator, or on an acceptable generic form. Credit may be taken for income tax paid or to be withheld and remitted to other taxing municipalities for the applicable tax year in accordance with this chapter.
      (2)   A declaration of estimated tax may be amended at any time, provided, however, that the unpaid balance due must be paid in equal installments on or before the remaining payment dates for the applicable tax year.
   (d)   Payment of estimated tax shown on a declaration shall be made according to the following schedule:
      (1)   At least twenty-two and one-half percent (22-1/2 %) of the taxpayer's estimated tax for the applicable tax year must be paid on or before the l 5th day of the fourth month after the beginning of the applicable tax year.
      (2)   At least forty-five percent (45%) of the taxpayer's estimated tax for the applicable tax year must be paid on or before the last day of the seventh month after the beginning of the applicable tax year in the case of individuals or the 15th day of the sixth month after the beginning of the applicable tax year in the case of taxpayers other than individuals.
      (3)   Sixty-seven and one-half percent(67-1/2 %) of the taxpayer's estimated tax for the applicable tax year must be paid on or before the last day of the tenth month after the beginning of the applicable tax year in the case of individuals or the 15th day of the ninth month after the beginning of the applicable tax year in the case of taxpayers other than individuals.
      (4)   Ninety percent (90%) of the taxpayer's estimated tax for the applicable tax year must be paid on or before the last day of the thirteenth month after the beginning of the applicable tax year in the case of individuals or the 15th day of the 12th month after the beginning of the applicable tax year in the case of taxpayers other than individuals.
   (e)   No penalty, interest, interest penalty or other similar assessment shall be charged against a taxpayer for the late payment or nonpayment of estimated tax liability for an applicable tax year if:
      (1)   The taxpayer is an individual who is a resident of the City but was not domiciled in the City on the first day of January of the applicable tax year; or
      (2)   The taxpayer has remitted an amount at least equal to one hundred percent (100%) of the taxpayer's tax liability to the City for the preceding applicable tax year, provided that the return for the preceding applicable tax year reflected a twelve (12) month period and the taxpayer filed a return for the preceding applicable tax year.
         (Ord. 2004-26. Approved by voters 5-25-04.)
189.08 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.
   (a)   An individual taxpayer residing in the City who receives net profits, income, qualifying wages, commissions or other personal service compensation for work done or services performed outside of the City of Ashtabula and is required to pay a municipal income tax on such net profits, income, qualifying wages, commissions, or other compensation to another municipality shall be entitled to receive a credit against the tax imposed by this chapter of the amount of said tax so paid by him or in his behalf to such other municipality; provided, however, that the credit authorized by this section shall not exceed fifty per cent (50%) of the amount of the tax assessed by this chapter on such net profits, income, qualifying wages, commission or compensation earned in such other municipality. (Ord. 2011-197. Passed by electorate 3-6-12.)
   (b)   Section 189.08 is hereby declared and found to have an effective date of 12:00 a.m. on April 1, 2012. (Ord. 2012-72. Passed 5-7-12.)
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