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Bedford Heights Overview
Codified Ordinances of Bedford Heights, OH
Codified Ordinances of Bedford Heights, Ohio
CERTIFICATION
DIRECTORY OF OFFICIALS
ADOPTING ORDINANCE NO: 85-32
COMPARATIVE SECTION TABLE
TABLES OF SPECIAL ORDINANCES
CHARTER
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 173 Income Tax
173.01 PURPOSE OF TAX.
173.02 DEFINITIONS.
173.03 RATE AND INCOME TAXABLE.
173.04 EFFECTIVE PERIOD.
173.05 METHOD OF DETERMINATION.
173.06 SALES MADE IN THE CITY.
173.07 TOTAL ALLOCATION.
173.08 RENTALS.
173.09 OPERATING LOSS-CARRY FORWARD.
173.10 SOURCES OF INCOME NOT TAXED.
173.11 WHEN RETURN REQUIRED TO BE MADE.
173.12 FORM AND CONTENT OF RETURN.
173.13 EXTENSION OF TIME FOR FILING RETURNS.
173.14 CONSOLIDATED RETURNS.
173.15 AMENDED RETURNS.
173.16 PAYMENT OF TAX ON FILING OF RETURN.
173.17 COLLECTION AT SOURCE.
173.18 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE.
173.19 FILING OF DECLARATION.
173.20 FORM OF DECLARATION.
173.21 PAYMENT TO ACCOMPANY DECLARATION.
173.22 ANNUAL RETURN.
173.23 INTEREST ON UNPAID TAX.
173.24 PENALTIES ON UNPAID TAX AND UNFILED RETURNS OR DECLARATIONS.
173.25 PENALTY EXCEPTIONS.
173.26 ABATEMENT OF INTEREST AND PENALTY.
173.27 VIOLATIONS.
173.28 TAXPAYER REGISTRATION STATEMENT.
173.29 PROSECUTIONS WITHIN TIME LIMITATION.
173.30 FAILURE TO PROCURE FORMS NOT EXCUSE.
173.31 UNPAID TAXES RECOVERABLE AS OTHER DEBTS.
173.32 REFUNDS OF TAXES ERRONEOUSLY PAID.
173.33 AMOUNTS OF LESS THAN FIVE DOLLARS. (REPEALED)
173.34 TAXATION BY ANOTHER MUNICIPALITY.
173.35 BASIS FOR TAXATION CREDIT.
173.36 REFUND PROCEDURE.
173.37 DISBURSEMENT OF FUNDS COLLECTED.
173.38 TAX ADMINISTRATOR.
173.39 DUTIES; CITY CONTRACTS.
173.40 AUTHORITY TO MAKE AND ENFORCE REGULATIONS.
173.41 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
173.42 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE.
173.43 AUTHORITY TO MAKE INVESTIGATIONS.
173.44 AUTHORITY TO COMPEL PRODUCTION OF RECORDS.
173.45 REFUSAL TO PRODUCE RECORDS.
173.46 CONFIDENTIAL NATURE OF INFORMATION OBTAINED; DISCLOSURE OF RETURNS AND RETURN INFORMATION.
173.47 TAXPAYER REQUIRED TO RETAIN RECORDS.
173.48 BOARD OF REVIEW ESTABLISHED.
173.49 RIGHT TO APPEAL.
173.50 BOARD TO ESTABLISH RULES AND REGULATIONS.
173.51 SEVERABILITY.
173.52 COLLECTION OF TAX TO BE COMPLETED.
173.53 TENANT IDENTIFICATION AND INFORMATION STATEMENTS.
173.54 PERSONAL LIABILITY OF RESPONSIBLE OFFICERS AND EMPLOYEES TO FILE RETURNS OR DECLARATIONS AND TO PAY TAX OR EMPLOYER WITHHOLDING DUE.
173.55 OFFSETS FOR EMPLOYEE’S BUSINESS DEDUCTIONS.
173.56 ADOPTION OF R.I.T.A.’S RULES AND REGULATIONS.
173.99 PENALTY.
CHAPTER 174 Income Tax Effective January 1, 2016
CHAPTER 175 Excise Tax on Lodgings
CHAPTER 177 Assessment Proceedings
CHAPTER 179 Motor Vehicle License Tax
CHAPTER 181 Job Creation Grant Program
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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   173.15 AMENDED RETURNS.
   (a)    Where necessary an amended return must be filed in order to report additional income and pay additional tax due, or claim a refund of tax overpaid, subject to the requirements, limitations, or both, contained in Sections 173.30 through 173.35. Such amended return shall be on a form obtainable on request from the Tax Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
   (b)    Within three months from the final determination of any Federal tax liability affecting the taxpayer's City liability, such taxpayer shall make and file an amended City return showing income subject to the City tax based upon such final determination of Federal tax liability and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 2004-218. Passed 12-21-04.)
   173.16 PAYMENT OF TAX ON FILING OF RETURN.
   (a)    The taxpayer making a return shall, at the time of the filing thereof, pay to the Tax Administrator the amount of taxes shown as due thereon, provided, however, that where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 173.17, or where any portion of such tax has been paid by the taxpayer pursuant to the provisions of Section 173.18, or where an income tax has been paid to another Municipality, credit for the amount so paid in accordance with Section 173.33 or 173.34 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 such return.
   (b)    A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, such overpayment (or part thereof) shall be refunded, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(Ord. 2004-218. Passed 12-21-04.)
   173.17 COLLECTION AT SOURCE.
   (a)    In accordance with rules and regulations prescribed by the Tax Administrator, each employer within or doing business within the City of Bedford Heights shall deduct at the time of the payment of such salary, qualifying wage, commission or other compensation, the tax imposed by Section 173.03 on the gross salaries, qualifying wages, commissions or other compensation due by the employee and shall, on or before the last day of the month following the close of each calendar quarter make a return and pay to the Tax Administrator the amount of taxes so deducted, subject to the provisions of subsections (c), (d) and (e) hereof. Such returns shall be on a form or forms prescribed by or acceptable to the Tax Administrator and shall be subject to the rules and regulations prescribed therefor by the Tax Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such taxes have in fact been withheld.
   (b)    Such employer in collecting such tax shall be deemed to hold the same, until payment is made by such employer to the City, as a Trustee for the benefit of the City and any such tax collected by such employer from his employees shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.
   (c)    Such employer who deducts the tax in an amount of two hundred fifty dollars ($250.00) or more in the first or second month of a calendar quarter shall, on or before the twentieth day of the following month, pay to the Tax Administrator the amount of taxes so deducted.
   (d)    Such employer who makes such payments on a monthly basis for the first two months of a calendar quarter shall pay such tax deducted for the third month of a calendar quarter at the regular time for filing the employer's quarterly return of income tax withheld.
   (e)    Such payments shall be on a form or forms furnished by or obtainable upon request from the Tax Administrator, setting forth the amount of tax deducted for the month.
   (f)    No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about such person's residence, even though such residence is in the City of Bedford Heights, but such employee shall be subject to all of the requirements of this chapter.
(Ord. 2004-218. Passed 12-21-04.)
   173.18 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE.
   (a)   Every person who anticipates any taxable income which is not subject to Section 173.17 or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 173.03 shall file a declaration setting forth such estimated income or the estimated profit or loss from such business activity together with the estimated tax due thereon, if any. However, if a person's income is wholly from wages from which the full tax will be withheld and remitted to the City, or to another income taxing city, in accordance with Section 173.17, such person need not file a declaration.
   (b)   No penalties or interest shall be assessed on estimated payments if the taxpayer has remitted an amount equal to one hundred percent of the previous year's tax liability, provided that the previous year reflected a twelve-month period, or if 90% of the actual liability has been received.
(Ord. 2004-218. Passed 12-21-04.)
   173.19 FILING OF DECLARATION.
   (a)    The declaration required by Section 173.18 shall be filed on or before April 30th of each year (and on or before April 15th for taxable years 2005 and thereafter) during the effective period set forth in Section 173.04 or within four months of the date the taxpayer becomes subject to tax for the first time (or within 105 days thereafter for taxable years 2005 and thereafter.) The declaration required by Section 173.04 for the first calendar quarter of 1968 shall be due on or before April 30, 1968, and shall include the period March 1, 1968, to April 1, 1968.
   (b)    Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period (or within 105 days thereafter for taxable years 2005 and thereafter.)
(Ord. 2004-218. Passed 12-21-04.)
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