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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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181.129 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.)
181.1210 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.
   The Administrator may and he is authorized hereby to enter into an agreement on behalf of the City of Brooklyn with any other municipal corporation for the purpose of administering the income tax laws of such other municipal corporation as its agent and of providing a central collection facility for the collection of the income tax on behalf of such other municipal corporation.
(Ord. 2001-36. Passed 9-10-01.)
181.13 BOARD OF REVIEW ESTABLISHED.
   A Board of Review, consisting of the Director of Finance, or a person designed by him, the Director of Law, or an Assistant Director of Law designated by him, and the Mayor, or a person designated by him, is hereby created. The Board shall select, each year for a one-year term, one of its members to serve as Chairman and one to serve as Secretary. A Majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 181.128 hereof with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(Ord. 2001-36. Passed 9-10-01.)
181.131 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
   All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(Ord. 2001-36. Passed 9-10-01.)
181.132 RIGHT OF APPEAL.
   Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Administrator and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 2001-36. Passed 9-10-01.)
181.14 DECLARATION OF LEGISLATIVE INTENT.
   If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of the Council of the City of Brooklyn that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein. (Ord. 2001-36. Passed 9-10-01.)
181.141 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
   (a)   This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of tax so levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of said taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 181.09, 181.091, 181.092, 181.084, 181.085 and 181.086 hereof.
   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 181.06 and 181.071 of this chapter as though same were continuing.
(Ord. 2001-36. Passed 9-10-01.)