181.01 Purpose.
181.02 Definitions.
181.03 Imposition.
181.04 Determination of allocation of tax.
181.05 Exemptions.
181.06 Returns.
181.061 Rental units.
181.07 Payment of tax.
181.08 Interest and penalties.
181.09 Collection of unpaid taxes and refunds of overpayment.
181.10 Board of Review.
181.11 Other provisions.
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718
(a) Purpose of Levy of Income Tax. To provide funds for the purposes of general Municipal functions of the Village of Ashville, there shall be and is hereby levied a tax on all salaries, wages, commissions and other compensations, and on net profits as hereinafter provided.
(Ord. 99-09. Passed 5-17-99.)
(a) Definitions Generally. For the purpose of this chapter, the terms, phrases, words and their derivatives shall have the meanings given in the next succeeding sections. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(b) "Administrator" means the individual designated by the Mayor to administer and enforce the provisions of the Municipal income tax along with the Administrator of the Regional Income Tax Agency.
(c) "Association" means any partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
(d) "Board of Review" means the Board created by and constituted as provided in this chapter.
(e) "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State of Ohio or any other state, territory or foreign country or dependency.
(f) "Business" means any enterprise, activity, and profession or undertaking of any nature conducted for profit or ordinarily conducted for profit; whether by an individual, partnership, association, corporation or any other entity; excluding, however, all nonprofit corporations which are exempt from the payment of federal income tax.
(g) "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(h) "Employer" means an individual, partnership, association, corporation, government body, unit or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on a salary, wage, commission or other basis of compensation.
(i) “Fiscal Year” means an account period of twelve months or less ending on any day other than December 31st.
(j) "Gross Receipts" means the total income from any source whatsoever.
(k) "Municipality" is used in Article XVIII (18), Ohio Constitution, and specifically does not include a school district or any other political subdivision as defined by Ohio R.C. 2744.01
(l) “Net Profits” means a net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary and necessary expenses either paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes without deduction of taxes imposed by this chapter; federal, state, and other taxes based on income; and in the case of an association, without deduction of salaries paid to partners and other owners. (Ord. 2002-14. Passed 11-18-02.)
(m) "Nonresident" means an individual domiciled outside the Municipality.
(n) "Nonresident Unincorporated Business Entity" means an unincorporated business entity not having an office or place of business within the Municipality.
(o) "Pension" means for the purposes of this chapter, a pension is any amount paid to an employee or former employee that is reported to the recipient on an IRS Form 1099-R, or successor form. Pension does not include deferred compensation or amounts attributable to nonqualified deferred compensation plans, reported as FICA/Medicare wages on an IRS Form W- 3, Wages and Tax Statement, or successor form.
(p) "Person" means every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any unincorporated entity, means the partners or members thereof, and as applied to corporations, the officers thereof.
(q) "Place of Business" means any bonafide office (other than a mere statutory office), factory, warehouse or other space which is occupied and used by the taxpayer in carrying on any business activity individually or through one or more of his regular employees regularly in attendance.
(r) "Resident" means an individual domiciled in the Municipality.
(s) "Resident Unincorporated Business Entity" means an unincorporated business entity having an office or place of business within the Municipality.
(t) "Taxable Income" means wages, salaries, and other compensation paid by an employer or employers before any deductions; and/or the net profits from the operation of a business, profession, or other enterprise or activity adjusted in accordance with the provisions of the chapter.
(u) "Taxable Year" means the calendar year, or the fiscal year upon the basis of which the net profits are to be computed under this chapter and in the case of a return for a fractional part of a year, the period for which such return is required to be made.
(v) "Taxpayer" means a person, whether an individual, partnership, association or any corporation or other entity, required hereunder to file a return or pay a tax.
(w) “Parsonage allowance” is an amount paid to a “minister of the gospel” in the form of a rental allowance as part of the minister’s compensation, or the rental value of a home furnished to the minister’s compensation.
(x) “Gambling” means, but is not limited to, bingo, keno, slot machines, casino, games, horse racing, dog racing, jai alai, sweepstakes, wagering pools, lotteries, prizes and any other wagering transactions.
(y) “Nonresident” means an individual, partnership, LLC, limited partnership, corporation, association or other entity domiciled outside the Village.
(z) “Resident” means an individual, partnership, LLC, limited partnership, corporation, Subchapter S corporation, close corporation, association, business or other entity domiciled in, residing in, or having a place of business in the Village.
(aa) “Domicile” means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
(bb) “Generic form” means an electronic or paper form designed for reporting estimated municipal income taxes, annual municipal income tax liability, and/or separate requests for refunds that contain all the information required on Ashville’s regular tax return and estimated payment forms, and are in a similar format that will allow processing of the generic forms without altering Ashville’s procedures for processing forms.
(cc) “Income” shall mean all monies derived from any source whatsoever including but not limited to:
(1) All salaries, wages, commissions, other compensation and other income from whatever source received by residents of the Municipality of Ashville.
(2) All salaries, wages, commission, other compensation and other income from whatever source received by nonresidents from work done or services performed or rendered or activities conducted in the Village of Ashville.
(3) The portion attributable to the Municipality of the net profits of all unincorporated businesses, associations, professions, corporations, or other entities, from sales made, work done, services provided or rendered, and business or other activities conducted in the Village of Ashville.
(dd) “Income from a Pass-through Entity” means partnership income of partners, distributive shares of shareholders of an S Corporation, membership interest of members of a Limited Liability Company, or other distributive or proportionate ownership share of other Pass- through Entities.
(ee) “Limited Liability Company” means a Limited Liability Company formed under Chapter 1705: Limited Liability Companies of the Ohio Revised Code.
(ff) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the Municipality.
(gg) “Owner” means a partner of a partnership, a shareholder of an S Corporation, a member of a Limited Liability Company, or other person with an ownership interest in any type of Pass-through Entity.
(hh) “Pass-through Entity” means a Partnership, S Corporation, Limited Liability Company, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.
(ii) “Qualifying wage” means the Wages as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, but including subsequent adjustments from required additions and deductions. “Qualifying wage” represents employees’ income from which municipal tax shall be deducted by the employer; and any wages not considered a part of “qualifying wage” shall not be taxed by this Municipality.
(Ord. 2014-08. Passed 12-15-14.)
(a) Rate And Income Taxable. An annual tax for the purposes specified in this chapter shall be imposed on and after January 1, 2008 at the rate of one percent (1.0%) per annum upon the following:
(1) On all salaries, wages, commissions and other compensation earned on and after January 1, 2008, by residents of the Village of Ashville;
(2) On all salaries, wages, commissions and other compensation earned on or after January 1, 2008, by nonresidents of the Village of Ashville for work done or services performed or rendered within the Village of Ashville;
(3) A. On the portion attributable to the Village of Ashville on the net profits earned on and after January 1, 2008 of all resident unincorporated business entities or professions or other activities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the Village of Ashville;
B. On the portion of the distributive share of the net profits earned on or after January 1, 2008, of a resident, partner or owner of a resident unincorporated business entity not attributable to the Village of Ashville and not levied against such unincorporated business entity by the Village of Ashville;
(4) A. On the portion attributable to the Village of Ashville of the net profits earned on or after January 1, 2008, of all nonresident unincorporated business entities, professions or other activities, derived from sales made, work done, services performed or rendered and business and other activities conducted in the Village of Ashville, whether or not such unincorporated business entity has an office or place of business in the Village of Ashville;
B. On the portion of the distributive share of the net profits earned on or after January 1, 2008, of a resident, partner or owner of a nonresident unincorporated business entity not attributable to the Village of Ashville and not levied against such unincorporated business entity by the Village of Ashville.
(5) On the net profits on and after January 1, 2008, of all corporations, estates, trust and limited partnerships, derived from work done or services performed or rendered, ordinary gains from the operation of and/or the complete or partial sale or disposition of the assets of a business, profession, or enterprise or other activity (whether or not such business, profession, enterprise or other activity is conducted for profit or is ordinarily conducted for profit) and business or other activities conducted in the Village, whether or not such corporations, estates, trusts, and limited partnerships have their principal or other place of business located in the Village limits.
(6) On a resident’s entire share, whether distributed or not, of the net profits of a Subchapter S Corporation as defined in Section 1361 of the Internal Revenue Code. If a resident is a shareholder in two or more Subchapter S Corporations to be included in the same return, the resident’s share of the net loss of one Subchapter S Corporation (except any portion of a loss separately reportable for municipal tax purposes to another taxing entity) may be used to offset the resident’s share of the profits of another Subchapter S Corporation for purposes of arriving at overall net profits derived from Subchapter S Corporations. The tax imposed under this paragraph is effective for all accounting periods commencing on or after January 1, 2008. (Ord. 2007-16. Passed 12-17-07.)
(7) On all income from gambling winnings and reported on IRS Form W-2G, Form 5754 and/or any other form from the Internal Revenue Service that reports winnings from gambling, except to the extent that they are excluded by Section 181.05
(a) Sources of Income Not Taxed of the Ordinance, by a resident of the Village of Ashville. No regard is given to losses or to the location where the gambling, lottery and/or sports winnings were received. (Ord. 2008-09. Passed 12-1-08.)
(b) Effective Period. Such tax shall be levied, collected, and paid with respect to the salaries, wages, commissions, and other compensation, and with respect to the net profits of business, professions, or other activities earned on or after January 1, 2008.
(Ord. 2007-16. Passed 12-17-07.)
(c) Mandatory Registration. Each new resident (home owner and/or renter) of the Village of Ashville shall register with the Village Income Tax Administrator, or its designee, to become subject to the Municipal income tax within thirty (30) days of residence in the Municipality.
(Ord. 2008-09. Passed 12-1-08.)
Loading...