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Bratenahl Overview
Codified Ordinances of Bratenahl, OH
Codified Ordinances of Bratenahl, Ohio
CERTIFICATION
ROSTER OF OFFICIALS
ADOPTING ORDINANCE NO. 1731
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
TABLES OF SPECIALS ORDINANCES
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 171 Income Tax
171.0101 PURPOSE OF LEVY.
171.0301 INTERPRETATION.
171.0302 ADMINISTRATOR.
171.0303 ASSOCIATION.
171.0304 BOARD OF REVIEW.
171.0305 BUSINESS.
171.0306 CORPORATION.
171.0307 EMPLOYEE .
171.0308 EMPLOYER.
171.0309 FISCAL YEAR.
171.0310 GROSS RECEIPTS.
171.0311 NET PROFITS.
171.0312 NONRESIDENT.
171.0313 NONRESIDENT UNINCORPORATED BUSINESS ENTITY.
171.0314 PERSON.
171.0315 PLACE OF BUSINESS.
171.0316 RESIDENT.
171.0317 RESIDENT UNINCORPORATED BUSINESS ENTITY.
171.0318 TAXABLE INCOME.
171.0319 TAXABLE YEAR.
171.0320 TAXPAYER.
171.0501 RATE AND INCOME TAXABLE.
171.0502 EFFECTIVE PERIOD.
171.0701 METHOD OF DETERMINATION.
171.0702 SALES MADE IN THE VILLAGE .
171.0703 TOTAL ALLOCATION.
171.0704 RENTALS.
171.0705 OPERATING LOSS-CARRY FORWARD.
171.0901 SOURCES OF INCOME NOT TAXED.
171.1101 WHEN RETURN REQUIRED TO BE MADE .
171.1102 FORM AND CONTENT OF RETURN.
171.1103 EXTENSION OF TIME FOR FILING RETURNS.
171.1104 CONSOLIDATED RETURNS.
171.1105 AMENDED RETURNS.
171.1301 PAYMENT OF TAX ON FILING OF RETURN.
171.1302 COLLECTION AT SOURCE.
171.1303 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE.
171.1304 FILING OF DECLARATION.
171.1305 FORM OF DECLARATION.
171.1306 PAYMENT TO ACCOMPANY DECLARATION.
171.1307 ANNUAL RETURN.
171.1308 EXTENSION OF FILING TIME.
171.1501 INTEREST ON UNPAID TAX.
171.1502 PENALTIES ON UNPAID TAX.
171.1503 EXCEPTIONS.
171.1504 ABATEMENT OF INTEREST AND PENALTY.
171.1505 VIOLATIONS; PENALTY.
171.1506 LIMITATION ON PROSECUTION.
171.1507 FAILURE TO PROCURE FORMS NOT EXCUSE.
171.1601 INFORMATION ON RENTAL OR LEASED RESIDENTIAL PROPERTIES.
171.1701 UNPAID TAXES RECOVERABLE AS OTHER DEBTS.
171.1702 REFUNDS OF TAXES ERRONEOUSLY PAID.
171.1703 AMOUNTS OF LESS THAN ONE DOLLAR.
171.1902 TAX CREDIT.
171.2101 DISBURSEMENT OF FUNDS COLLECTED.
171.2301 DUTY TO RECEIVE TAX IMPOSED.
171.2302 DUTY TO ENFORCE COLLECTION.
171.2303 AUTHORITY TO MAKE AND ENFORCE REGULATIONS.
171.2304 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
171.2305 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE.
171.2306 AUTHORITY TO MAKE INVESTIGATIONS.
171.2307 AUTHORITY TO COMPEL PRODUCTION OF RECORDS.
171.2308 REFUSAL TO PRODUCE RECORDS.
171.2309 CONFIDENTIAL NATURE OF INFORMATION; PENALTY.
171.2310 TAXPAYER REQUIRED TO RETAIN RECORDS.
171.2311 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION SERVICES.
171.2501 BOARD OF REVIEW ESTABLISHED.
171.2502 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
171.2503 RIGHT OF APPEAL.
171.2701 DECLARATION OF LEGISLATIVE INTENT.
171.2702 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
CHAPTER 173 Income Tax Effective January 1, 2016
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS AND PUBLIC SERVICES CODE
PART ELEVEN - PLANNING AND ZONING CODE
PART THIRTEEN - BUILDING CODE
PART FIFTEEN - FIRE PREVENTION CODE
CHAPTER 171
Income Tax
PURPOSE
171.0101   Purpose of levy.
DEFINITIONS
171.0301   Interpretation.
171.0302   Administrator.
171.0303   Association.
171.0304   Board of Review.
171.0305   Business.
171.0306   Corporation.
171.0307   Employee.
171.0308   Employer.
171.0309   Fiscal year.
171.0310   Gross receipts.
171.0311   Net profits.
171.0312   Nonresident.
171.0313   Nonresident unincorporated business entity.
171.0314   Person.
171.0315   Place of business.
171.0316   Resident.
171.0317   Resident unincorporated business entity.
171.0318   Taxable income.
171.0319   Taxable year.
171.0320   Taxpayer.
IMPOSITION OF TAX
171.0501   Rate and income taxable.
171.0502   Effective period.
DETERMINATION OF ALLOCATION OF TAX
171.0701   Method of determination.
171.0702   Sales made in the Village.
171.0703   Total allocation.
171.0704   Rentals.
171.0705   Operating loss-carry forward.
EXEMPTIONS
171.0901   Sources of income not taxed.
RETURNS
171.1101   When return required to be made.
171.1102   Form and content of return.
171.1103   Extension of time for filing returns.
171.1104   Consolidated returns.
171.1105   Amended returns.
PAYMENT
171.1301   Payment of tax on filing of return.
171.1302   Collection at source.
171.1303   Declarations of income tax not collected at source.
171.1304   Filing of declaration.
171.1305   Form of declaration.
171.1306   Payment to accompany declaration.
171.1307   Annual return.
171.1308   Extension of filing time.
INTEREST AND PENALTIES
171.1501   Interest on unpaid tax.
171.1502   Penalties on unpaid tax.
171.1503   Exceptions.
171.1504   Abatement of interest and penalty.
171.1505   Violations; penalty.
171.1506   Limitation on prosecution.
171.1507   Failure to procure forms no excuse.
RENTAL OR LEASED RESIDENTIAL PROPERTY
171.1601   Information on rental or leased residential properties.
COLLECTION OF UNPAID TAXES AND REFUNDS
OF OVERPAYMENTS
171.1701   Unpaid taxes recoverable as other debts.
171.1702   Refunds of taxes erroneously paid.
171.1703   Amounts of less than one dollar.
RELIEF AND RECIPROCITY
171.1902    Tax credit.
DISBURSEMENT OF RECEIPTS OF TAX COLLECTION
171.2101    Disbursement of funds collected.
DUTIES AND AUTHORITY OF THE ADMINISTRATOR
171.2301    Duty to receive tax imposed.
171.2302    Duty to enforce collection.
171.2303    Authority to make and enforce regulations.
171.2304    Authority to arrange installment payments.
171.2305    Authority to determine amount of tax due.
171.2306    Authority to make investigations.
171.2307    Authority to compel production of records.
171.2308   Refusal to produce records.
171.2309    Confidential nature of information; penalty.
171.2310    Taxpayer required to retain records.
171.2311    Authority to contract for central collection services.
BOARD OF REVIEW
171.2501    Board of Review established.
171.2502    Duty to approve regulations and to hear appeals.
171.2503    Right of appeal.
MISCELLANEOUS PROVISIONS
171.2701    Declaration of legislative intent.
171.2702    Collection of tax after ermination of chapter.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
PURPOSE
   171.0101 PURPOSE OF LEVY.
   To provide funds for the purposes of general municipal functions of the Village there is hereby levied a tax on all salaries, wages, commissions and other compensation, on income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, and on net profits as hereinafter provided.
(Ord. 3222. Passed 2-4-04.)
DEFINITIONS
   171.0301 INTERPRETATION.
   For the purposes of this chapter the terms, phrases, words and their derivatives shall have the meanings given in the next succeeding sections of this chapter. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 1835. Passed 6-17-70.)
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