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Codified Ordinances of Brooklyn, OH
Codified Ordinances of Brooklyn, Ohio
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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181.064 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.)
181.072 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE.
   Every person who anticipates any taxable income which is not subject to Section 181.071 hereof, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 181.03 hereof shall file a declaration setting forth such estimated income or the estimated tax due thereon, if any, provided, however, if a person's income is wholly from wages from which the tax will be withheld and remitted to the City of Brooklyn in accordance with Section 181.071 hereof, such person need not file a declaration. If the estimated tax for the current year, less the tax to be withheld and less credit provided for in Section 181.10 hereof, is less than one hundred dollars ($100.00), no declaration of payment of estimated tax is required.
(Ord. 2001-36. Passed 9-10-01.)
181.073 FILING OF DECLARATION.
   (a)   The declaration required by Section 181.072 above shall be filed on or before April 15 of each year during the effective period set forth in Section 181.031 or within four (4) months of the date the taxpayer becomes subject to tax for the first time.
(Ord. 2006-6. Passed 2-13-06.)
   (b)   Those taxpayers reporting on a fiscal year basis shall file a declaration within four (4) months after the beginning of each fiscal year or period.
   (c)   The Administrator may extend the time for filing any declaration required under this Section 181.073, making any payment accompanying such declaration required under Section 181.075 of this chapter, or performing any other act, which is required by the provisions of Section 181.072 through Section 181.076, inclusive, for a period of not to exceed six (6) months beyond the original required date upon the request of the taxpayer, if such request is filed no later than the latest date on which such filing, such payment or such other action may be done or made.
(Ord. 2001-36. Passed 9-10-01.)
181.074 FORM OF DECLARATION.
   (a)   The declaration required by Section 181.072 shall be filed upon a form furnished by, obtainable from, or on a generic form acceptable to the Administrator, provided, however, credit shall be taken for City of Brooklyn tax to be withheld from any portion of such income. In accordance with the provisions of Section 181.10 hereof, credit may be taken for tax to be paid to or to be withheld and remitted to another taxing municipality.
   (b)   The original declaration (or any subsequent amendment thereof) may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
   (c)   Each person engaged in any transient business, profession, enterprise or activity subject to the tax imposed by Section 181.03 may be required to immediately file a declaration of estimated income and pay the estimated tax due thereon prior to the issuance of any permits or licenses by the City of Brooklyn or the execution of any rental agreement for the use of property of the City of Brooklyn for an event that will give rise to income subject to the tax imposed by Section 181.03.
(Ord. 2001-36. Passed 9-10-01.)
181.075 PAYMENT TO ACCOMPANY DECLARATION.
   Such declaration of estimated tax to be paid to the City of Brooklyn shall be accompanied by a payment of at least one-fourth (l/4) of the estimated annual tax and at least a similar amount shall be paid on or before the last day of the sixth, ninth and twelfth months after the beginning of the taxable year; provided, however, that in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments on or before the remaining payment dates applicable to the payment of such estimated tax.
(Ord. 2001-36. Passed 9-10-01.)
181.076 ANNUAL RETURN.
   On or before April 15 of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed in accordance with the provisions of Section 181.06 hereof, and any balance which may be due the City of Brooklyn shall be paid therewith in accordance with the provisions of Section 181.07 hereof. Should April 15 fall on a Saturday, Sunday or legal holiday, the return shall be due the next business day. However, any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time, in lieu of filing a declaration or amended declaration, and in lieu of paying the final quarterly installment based upon a declaration or amended declaration of estimated tax.
(Ord. 2008-34. Passed 4-28-08.)
181.08 INTEREST ON UNPAID TAX.
   If any amount of the tax imposed by this chapter, including all taxes withheld or required to be withheld by employers and all installments of estimated taxes required to be paid, is not paid on or before the last date prescribed for payment, interest in the amount of one percent (1%) per month or fraction thereof shall immediately become due on such amount.
(Ord. 2008-16. Passed 3-10-08.)
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