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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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181.123 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
   (a)   The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
   (b)   Failure to make any deferred payment when due, shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Section 181.09 and 181.084 of this chapter shall apply.
(Ord. 2001-36. Passed 9-10-01.)
181.124 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE.
   In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the City of Brooklyn from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(Ord. 2001-36. Passed 9-10-01.)
181.125 AUTHORITY TO MAKE INVESTIGATIONS.
   The Administrator, or any employee of the City of Brooklyn designated in writing by the Administrator, is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Administrator, or such duly designated employee of the City of Brooklyn, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.
(Ord. 2001-36. Passed 9-10-01.)
181.126 AUTHORITY TO COMPEL PRODUCTION OF RECORDS.
   The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(Ord. 2001-36. Passed 9-10-01.)
181.127 REFUSAL TO PRODUCE RECORDS.
   The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examination by any employer or persons subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of any person to comply with provisions of this chapter or with an order or subpoena of the Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 181.084 hereof.
(Ord. 2001-36. Passed 9-10-01.)
181.128 CONFIDENTIAL NATURE OF INFORMATION OBTAINED.
   (a)   Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this section, shall, upon conviction thereof, be deemed guilty of a first degree misdemeanor and shall be subject to a fine or penalty of not more than one thousand dollars ($1,000) or imprisoned for not more than six (6) months or both. Each disclosure shall constitute a separate offense.
   (b)   In addition to the above penalty, any employee of the City of Brooklyn who violates the provisions of this section relative to the disclosure of confidential information shall be guilty
of an offense punishable by immediate dismissal.
(Ord. 2001-36. Passed 9-10-01.)
181.129 TAXPAYER REQUIRED TO RETAIN RECORDS.
   Every taxpayer shall retain all records necessary to compute his tax liability for a period of five (5) years from the date his return is filed, or the withholding taxes are paid.
(Ord. 2001-36. Passed 9-10-01.)
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