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Codified Ordinances of Brooklyn, OH
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CERTIFICATION
ROSTER OF OFFICIALS
ADOPTING ORDINANCE NO.: 2003-20
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
CHARTER
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 181 Income Tax
181.01 PURPOSE OF LEVY OF INCOME TAX.
181.02 DEFINITIONS.
181.03 RATE AND INCOME TAXABLE.
181.031 EFFECTIVE PERIOD.
181.04 METHOD OF DETERMINATION.
181.041 SALES MADE IN THE CITY.
181.042 TOTAL ALLOCATION.
181.043 RENTALS.
181.0431 INFORMATION FROM LANDLORDS.
181.044 OPERATING LOSS CARRY FORWARD.
181.045 EMPLOYEE BUSINESS EXPENSES.
181.05 SOURCES OF INCOME NOT TAXED.
181.06 WHEN RETURN REQUIRED TO BE MADE.
181.061 FORM AND CONTENT OF RETURN.
181.062 EXTENSION OF TIME FOR FILING RETURNS.
181.063 CONSOLIDATED RETURNS.
181.064 AMENDED RETURNS.
181.07 PAYMENT OF TAX ON FILING OF RETURN.
181.071 COLLECTION AT SOURCE.
181.072 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE.
181.073 FILING OF DECLARATION.
181.074 FORM OF DECLARATION.
181.075 PAYMENT TO ACCOMPANY DECLARATION.
181.076 ANNUAL RETURN.
181.08 INTEREST ON UNPAID TAX.
181.081 PENALTIES ON UNPAID TAX.
181.082 EXCEPTIONS.
181.083 ABATEMENT OF INTEREST AND PENALTY.
181.084 VIOLATIONS.
181.085 LIMITATION ON PROSECUTION.
181.086 FAILURE TO PROCURE FORMS NOT EXCUSE.
181.09 UNPAID TAXES RECOVERABLE AS OTHER DEBTS.
181.091 REFUND TAXES ERRONEOUSLY PAID.
181.092 AMOUNTS OF LESS THAN ONE DOLLAR.
181.10 BROOKLYN RESIDENT SUBJECT TO INCOME TAX IN OTHER MUNICIPALITY.
181.11 DISBURSEMENT OF FUNDS COLLECTED.
181.12 DUTY TO RECEIVE TAX IMPOSED.
181.121 DUTY TO ENFORCE COLLECTION.
181.122 AUTHORITY TO MAKE AND ENFORCE REGULATIONS.
181.123 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
181.124 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE.
181.125 AUTHORITY TO MAKE INVESTIGATIONS.
181.126 AUTHORITY TO COMPEL PRODUCTION OF RECORDS.
181.127 REFUSAL TO PRODUCE RECORDS.
181.128 CONFIDENTIAL NATURE OF INFORMATION OBTAINED.
181.129 TAXPAYER REQUIRED TO RETAIN RECORDS.
181.1210 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.
181.13 BOARD OF REVIEW ESTABLISHED.
181.131 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
181.132 RIGHT OF APPEAL.
181.14 DECLARATION OF LEGISLATIVE INTENT.
181.141 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
CHAPTER 182 Income Tax Effective January 1, 2016
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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181.045 EMPLOYEE BUSINESS EXPENSES.
    If a taxpayer's taxable income includes income against which the taxpayer has taken a deduction for federal income tax purposes as reportable on Internal Revenue Service Form 2106, such expenses shall be deducted from the taxpayer's taxable income to the extent that they are attributable to the income taxed under this chapter. Any portion of 2106 expenses taxed in another locality shall be applied accordingly.
(Ord. 2001-36. Passed 9-10-01.)
181.05 SOURCES OF INCOME NOT TAXED.
   The tax provided for herein shall not be levied on the following:
   (a)   Pay or allowance of active members of the Armed Forces of the United States or the income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax exempt real estate, tax exempt tangible or intangible property or tax exempt activities.
   (b)   Poor relief, unemployment insurance benefits, old age pensions or similar payments including disability benefits received from local, State or Federal government, or charitable, religious or educational organizations.
   (c)   Proceeds of insurance paid by reason of the death of the insured, pensions, disability benefits, annuities or gratuities not in the nature of compensation for services rendered from whatever source derived.
   (d)   Receipts from seasonal or causal entertainment, amusements, sports events and health and welfare activities when any such are conducted by bona fide charitable, religious or educational organizations and associations.
   (e)   Alimony received.
   (f)   Personal earnings of any natural person under eighteen (18) years of age.
   (g)   Compensation for personal injuries or for damages to property by way of insurance or otherwise.
   (h)   Interest, dividends and other revenue from intangible property.
   (i)   Gains from involuntary conversion, cancellation of indebtedness, interest on Federal obligations, items of income already taxed by the State of Ohio from which the City is specifically prohibited from taxing, and income of a decedent's estate during the period of administration (except such income from the operation of a business).
   (j)   Salaries, wages, commissions and other compensation and net profits, the taxation of which is prohibited by the United States Constitution or any act of Congress limiting the power of the States or their political subdivisions to impose net income taxes in income derived from interstate commerce.
   (k)   Salaries, wages, commissions and other compensation and net profits, the taxation of which is prohibited by the Constitution of the State of Ohio or any act of the Ohio General Assembly limiting the power of the City of Brooklyn to impose net income taxes.
   (l)   Employer paid tuition paid on behalf of an employee participating in a course of education, provided that the employee was not entitled to choose between participating in the course of education or receiving as compensation an amount equal to the amount otherwise paid by the employer as tuition for participation in such a course of education.
      (Ord. 2001-36. Passed 9-10-01.)
181.06 WHEN RETURN REQUIRED TO BE MADE.
   Each taxpayer, except as herein provided, shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter, and on or before April 15 of each year thereafter. Should April 15 fall on a Saturday, Sunday or legal holiday, the return shall be due the next business day. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four (4) months from the end of such fiscal year or period. The administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by said employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the administrator shall be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such salary, wages, commissions or other compensation. If any employer which is required to file a return and pay a tax under this chapter undergoes a fundamental change with the effect that such employer is, or will be, no longer subject to this chapter, a final tax return for such employer shall be filed by the employer within thirty (30) days after the date of the fundamental change. If any taxpayer required to file a return under this chapter fails to file such return within the time period provided in this section, such taxpayer shall be assessed a penalty of twenty-five dollars ($25.00) for the late filing of such a return. Each manager shall be personally liable to the extent of the penalty, jointly and severally, with the employer for failure to file the employer's return within the time period provided for in this section. No fundamental change shall discharge any manager or employer for failure to file such employer's return within the time period provided for in this section.
(Ord. 2006-6. Passed 2-13-06.)
181.061 FORM AND CONTENT OF RETURN.
   The return shall be filed with the administrator on a form or forms furnished by or obtainable upon request from such administrator. The City of Brooklyn accepts generic forms. However, to be acceptable the generic form must contain all the information required on forms supplied by the City of Brooklyn and must be in a similar format that will allow processing of the generic forms without changing Brooklyn 's procedures for processing forms. Determination as to whether a generic form meets the above criteria shall be the responsibility of the Brooklyn Tax Administrator. All returns shall set forth the following information:
   (a)   The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to said tax.
   (b)   The amount of the tax imposed by this chapter on such earnings and profits, and
   (c)   Such other pertinent statements, information returns, or other information as the administrator may require.
      (Ord. 2001-36. Passed 9-10-01.)
181.062 EXTENSION OF TIME FOR FILING RETURNS.
   The Administrator may extend the time for filing of the annual return upon the written request of the taxpayer or receipt of copy of federal extension for a period not to exceed six (6) months, or one (l) month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return if such request for extension of the time for such filing is filed with the administrator no later than the latest date which on a return is otherwise due to be filed under Section 181.06 hereof exclusive of any extensions provided for in this section. The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.
(Ord. 2001-36. Passed 9-10-01.)
181.063 CONSOLIDATED RETURNS.
   (a)   Filing of consolidated returns may be permitted or required in accordance with Rules and Regulations prescribed by the Administrator.
   (b)   In the case of a corporation that carried on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates, or some other method, or in case any person operates a division, branch, factory, office, laboratory, or activity within the City of Brooklyn constituting a portion only of its total business, the Administrator shall require such additional information as he may deem necessary to ascertain whether net profits are properly allocated to the City of Brooklyn. If the Administrator finds that net profits are not properly allocated to the City of Brooklyn by reason of transactions with stockholders or with other corporation related by stock ownership, interlocking directorates, or transactions with such division, branch, factory, office, laboratory, or activity or by some other method, he shall make such allocation as he deems appropriate to produce a fair and proper allocation of net profits to the City of Brooklyn.
(Ord. 2001-36. Passed 9-10-01.)
181.064 AMENDED RETURNS.
   (a)   Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements, limitations, or both, contained in Section 181.09, 181.091, 181.092 and Section 181.10 hereof. 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 (3) months from the final determination of any federal tax liability affecting the taxpayer's City of Brooklyn return showing income subject to the City of Brooklyn tax liability, such tax payer shall make and file an amended City of Brooklyn 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. 2001-36. Passed 9-10-01.)
181.07 PAYMENT OF TAX ON FILING OF RETURN.
   (a)   The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due thereon; provided, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 181.071 hereof, or where any portion of said tax shall have been paid by the taxpayer pursuant to the provisions of Section 181.072 hereof, or where an income tax has been paid on the same income to another municipality, credit for the amount so paid in accordance with Section 181.10 hereof, 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 said return.
   (b)   A taxpayer who has overpaid the amount of tax to which the City of Brooklyn is entitled under the provisions of this chapter may have such over payment 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.
   (c)   Each manager shall be jointly and severally personally liable to the City of Brooklyn to the extent of the amount of tax due, plus interest and penalty, if any, for failure to file the employer's return or to pay the employer's tax, interest and penalty as required under this chapter. No change in structure by an employer, including a fundamental change, discharges each of its managers from the joint and several personal liability of this subsection for the employer's or manager's failure to file the employer's return or to pay the employer's tax, interest and penalty as required under this chapter.
(Ord. 2001-36. Passed 9-10-01.)
181.071 COLLECTION AT SOURCE.
   (a)   In accordance with Rules and Regulations prescribed by the Administrator, each employer within or doing business within the City of Brooklyn shall deduct at the time of the payment of such salary, wage, commission or other compensation, the tax of two and one-half percent (2.5%) per annum of the gross salaries, wages, commission or other compensation due by the said employer to said 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 Administrator the amount of taxes so deducted, subject to the provisions hereof. 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.
(Ord. 2009-1. Passed 5-26-09.)
   (b)   Such employer in collecting said tax shall be deemed to hold the same, until payment is made by such employer to the City of Brooklyn, as a Trustee for the benefit of the City of Brooklyn and any such tax collected by such. employer from his employees, shall, until the same is paid to the City of Brooklyn be deemed a trust fund in the hands of such employer.
   (c)   Such employer who deducts the tax in the amount of four hundred dollars ($400.00) or more in the first or second month of a calendar quarter shall, on or before the last day of the following month, pay to the 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 return of income tax withheld.
   (e)   Said payments shall be on a form or forms furnished by, obtainable upon request, or on a generic form acceptable to the Administrator setting forth the amount of tax deducted for the specified period and shall be subject to the Rules and Regulations prescribed therefor by the Administrator.
   (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 Brooklyn but such employee shall be subject to all of the requirements of this chapter.
   (g)   Each manager shall be deemed to be a trustee for the benefit of the City of Brooklyn in collecting and holding the tax required under subsection (a) hereof to be withheld, and the funds so collected by such withholding shall be deemed to be trust funds held for the benefit of the City of Brooklyn. Each manager shall be jointly and severally personally liable to the City of Brooklyn, to the extent of the amount of tax withheld or to have been withheld, plus interest and penalty, if any, for payment of such trust funds, whether or not such funds were actually collected by such employer or manager. Any tax so deducted and withheld is to be considered paid to the City of Brooklyn for purposes of determining employee payments or credits, whether or not such employer or manager actually remits such tax to the City of Brooklyn. No change in structure by an employer, including a fundamental change, discharges each of its managers from the joint and several personal liability of this subsection (g) for the employer's or manager's failure to remit such trust funds to the City of Brooklyn.
   (h)   Payment of any tax due under this Section 181.071 shall be deemed made within the time prescribed hereunder if made no later than three (3) days after the last day prescribed hereunder for such payment.
   (i)   12 - Day Occasional Entry Rule. A non-resident individual who works in Brooklyn 12 or fewer days per year shall be considered an occasional entrant and shall not be subject to Brooklyn’s municipal income fax for those 12 days. For purposes of the 12-day calculation any portion of a day worked in Brooklyn shall be counted as one day worked in Brooklyn. Beginning with the thirteenth day, the employer of said individual shall begin withholding Brooklyn income tax from the remuneration paid by the employer to the individual and shall remit the withheld income tax to Brooklyn. If the individual is self-employed it shall be the responsibility of the individual to remit the appropriate income tax to the City of Brooklyn. If two or more individuals of the same employer (even if they are independent contractors of that employer) perform work in Brooklyn related to the service for which the employer has been engaged, the individuals shall not be subject to the 12-day occasional entry rule but rather to the withholding rules that apply to one hundred fifty dollar ($150.00) deminimus amounts. The 12-day occasional entry rules does not apply to entertainers or professional athletes, their employees or individuals who perform services on their behalf, or to promoters and booking agents of such entertainment events and sporting events.
   (j)   $150.00 Deminimus Rule. A non-resident employer, agent of such employer, or other payer not situated in Brooklyn shall not be required to withhold Brooklyn income tax from remuneration paid to employees of the employer until the collective tax liability of the employees initially exceeds one hundred fifty dollars ($150.00). Independent contractors of a nonresident employer shall be deemed employees for work performed in Brooklyn on behalf of the employer and are subject to the collective tax liability provision as if they were employees and are not excluded from taxation. When the collective tax liability exceeds one hundred fifty dollars ($150.00) the employer is required to begin withholding the appropriate income tax for Brooklyn on behalf of all employees performing work in Brooklyn. Once the collective tax liability has exceeded one hundred fifty dollars ($150.00) the employer must withhold income tax for Brooklyn for the remainder of that calendar year and for subsequent years, even if the liability in subsequent years does not exceed one hundred fifty dollars ($150.00). However, if the tax liability for each of the three consecutive years (subsequent to that year in which the employer became liable for withholding the income tax) does not exceed one hundred fifty dollars ($150.00), the employer will be considered as not having performed work in Brooklyn in regard to further tax liability, and will again be subject to the original rule provisions.
(Ord. 2001-36. Passed 9-10-01.)
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