Section
95.01 Purpose
95.02 Definitions
95.03 Imposition of tax
95.04 Effective period
95.05 Return and payment of tax
95.06 Collection at source
95.07 Declaration
95.08 Duties of the Finance Director and Commissioner
95.09 Investigative powers of the Commissioner
95.10 Interest and penalties
95.11 Collection of unpaid taxes; refunds of overpayments
95.12 Board of Review
95.13 Allocation of funds
95.14 Credit to residents for tax paid to another municipality
95.15 Collection of tax after termination of chapter
95.16 Prohibited acts
95.17 Limitation of prosecutions
95.18 Savings clause
95.99 Penalty
(A) Generally. To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension, and enlargement of municipal services and facilities and capital improvements of the city, including the payment of interest and principal on notes and bonds which may be lawfully issued for such purposes, there shall be levied, as hereinafter provided, a tax on qualifying wages, commissions, and other compensation, on net profits, and on certain other income.
(B) Police purpose. Of the municipal income tax rate, 0.14% shall be solely to provide funds associated with the hiring and maintenance of 14 additional permanent police officers for the Police Division.
(C) Firefighter purpose.
(1) Of the municipal income tax rate, 0.09% shall be solely to provide funds associated with the hiring and maintenance of eight additional permanent firefighters for the Fire Division.
(2) Of the municipal income tax rate, 0.19% shall be solely to provide funds associated with the hiring and maintenance of at least 19 additional permanent firefighters for the Fire Division.
(3) Of the municipal income tax rate, 0.08% shall be solely to provide funds associated with maintenance and operation of the Fire Division, including, but not limited to, providing for firefighters/emergency medical technicians and staff and equipment, for providing fire protection and ambulance service to the City of Bowling Green, Ohio.
(1980 Code, §§ 95.01 - 95.013) (Ord. 3218, passed 12-16-1974; Am. Ord. 5526, passed 2-16-1993; Am. Ord. 5527, passed 2-16-1993; Am. Ord. 6091, passed 1-6-1997; Am. Ord. 7192, passed 12-15-2003; Am. Ord. 8027, passed by electorate 11-2-2010)
For the purposes of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADJUSTED FEDERAL TAXABLE INCOME. A C corporation’s federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute adjusted federal taxable income as if the pass-through entity was a C corporation. This definition does not apply to any taxpayer required to file a return under R.C. § 5745.03 or to the net profit from a sole proprietorship.
ASSIGNMENT. The assignment made by a resident of the city of a claim for refund due from another taxing municipality granting credit to nonresidents thereof.
ASSOCIATION. A partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
BUSINESS. An enterprise, activity, 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, including but not limited to the renting or leasing of property, real, personal, or mixed.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, the State of Ohio, or any other state, territory, foreign country, or dependency.
EMPLOYEE. One who works for wages, salary, commission, or other type of compensation in the service of an employer.
EMPLOYER. An individual, partnership, association, corporation, governmental 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 compensation basis.
FISCAL YEAR. An accounting period of 12 months or less ending on any day other than December 31.
GROSS RECEIPTS. The total income from any source whatsoever.
IN THE CITY. Within the city limits of Bowling Green, Ohio, or any land owned by the city even though outside the city limits.
INTANGIBLE INCOME. Income of any of the following types: income yield, interest, capital gains, dividends, or other income arising from the ownership, sale, exchange, or other disposition of intangible property including, but not limited to, investments, deposits, money, or credits as those terms are defined in R.C. Chapter 5701, and patents, copyrights, trademarks, trade names, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred compensation. INTANGIBLE INCOME does not include prizes, awards, or other income associated with any lottery winnings or other similar games of chance.
(ORC § 718.01)
NET PROFITS. For a taxpayer other than an individual, adjusted federal taxable income and NET PROFIT for a taxpayer who is an individual means the individual’s profit, other than amounts described in division (C) of § 95.03, required to be reported on Schedule C, Schedule E or Schedule F.
NONQUALIFIED DEFERRED COMPENSATION PLAN. A compensation plan described in § 3121(v)(2)(C) of the Internal Revenue Code.
(ORC § 718.021)
NONRESIDENT. An individual domiciled outside the city.
NONRESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having an office or place of business within the city.
PASS-THROUGH ENTITY. 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.
PERSON. 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 shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
PLACE OF BUSINESS. Any bona fide 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 or her regular employees regularly in attendance.
QUALIFYING WAGES. Wages, as defined in § 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted in accordance with R.C. § 718.03(A).
(ORC § 718.03)
RESIDENT. An individual domiciled in the city.
RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having an office or place of business within the city.
SCHEDULE C. Internal Revenue Service Schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
(ORC § 718.01)
SCHEDULE E. Internal Revenue Service Schedule E filed by a taxpayer pursuant to the Internal Revenue Code.
(ORC § 718.01)
SCHEDULE F. Internal Revenue Service Schedule F filed by a taxpayer pursuant to the Internal Revenue Code.
(ORC § 718.01)
TAX COMMISSIONER. The individual designated by this chapter, whether appointed or elected, to administer and enforce the provisions of this chapter.
TAXABLE INCOME. Qualifying wages, paid by an employer or employers compensation for personal services, other services, other income defined by statue as taxable; and adjusted federal taxable income from the operation of a business, profession, or other enterprise or activity adjusted in accordance with the provisions of this chapter; or any other income described elsewhere in this chapter.
TAXABLE YEAR. The corresponding tax reporting period as prescribed for the taxpayer under the Internal Revenue Code.
(ORC § 718.01)
TAXING MUNICIPALITY. Any municipal corporation levying a municipal income tax on salaries, wages, commissions, and other compensation earned by individuals, and on the net profits earned from the operation of a business, profession, or other activity.
TAXPAYER. A person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.
(1980 Code, § 95.02) (Ord. 3218, passed 12-16-1974; Am. Ord. 3739, passed 6-5-1978; Am. Ord. 7192, passed 12-15-2003)
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