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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 (REPEALED)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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   173.26 ABATEMENT OF INTEREST AND PENALTY.
   Either the Tax Administrator or the Board of Review may abate penalty or interest or both, for good cause shown.
(Ord. 2004-218. Passed 12-21-04.)
   173.27 VIOLATIONS.
   No person shall:
   (a)    Fail to complete and timely return the registration statement provided for in Section 173.28 or the tenant identification form provided for in Section 173.53; or
   (b)   Fail, neglect or refuse to make any return or declaration required by this chapter; or
   (c)    Make any incomplete, false or fraudulent return; or
   (d)    Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
   (e)    Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Tax Administrator; or
   (f)    Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his books, records, papers and Federal income tax returns relating to the income or net profits of a taxpayer; or
   (g)    Fail to appear before the Tax Administrator and to produce his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer upon order of subpoena of the Tax Administrator; or
   (h)    Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer; or
   (i)    Fail to comply with the provisions of this chapter or any order of subpoena of the Tax Administrator authorized hereby; or
   (j)   Give to an employer false information as to his true name, correct social security number and residence address or fail to promptly notify an employer of any change in residence address and the date thereof; or
   (k)    Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or knowingly give the Tax Administrator false information; or
   (l)   Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
      (Ord. 2004-218. Passed 12-21-04.)
   173.28 TAXPAYER REGISTRATION STATEMENT.
   The Tax Administrator is hereby authorized to prepare and disseminate a registration statement. Each and every individual, partnership, association, corporation or other entity resident in the City of Bedford Heights or receiving income for services performed in the City of Bedford Heights, or having business activities and income fairly allocable to the City, if not a resident of the City of Bedford Heights, is required to accurately and fully complete the registration statement, and within the time limits prescribed thereon by the Tax Administrator, to return such statement to the Administrator.
   The fact that a registration statement is not received shall in no manner negate or alleviate the prospective taxpayer's legal obligation for its completion and return to the Administrator. Such statement shall be available at the City Hall Income Tax Office and through any other means or sources which the Tax Administrator may designate.
   Failure or refusal to accurately and fully complete and return the registration statement shall constitute a violation of this chapter.
(Ord. 2004-218. Passed 12-21-04.)
   173.29 PROSECUTIONS WITHIN TIME LIMITATION.
   All prosecutions under this section must be commenced within five years from the time of the offense complained of except in the case of failure to file a return or in the case of filing a false or fraudulent return, in which event the limitation of time within which prosecution must be commenced shall be ten years from the date the return was due or the date the false or fraudulent return was filed.
(Ord. 2004-218. Passed 12-21-04.)
   173.30 FAILURE TO PROCURE FORMS NOT EXCUSE.
   The failure of any employer or person to receive or procure a return declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 2004-218. Passed 12-21-04.)
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