182.01 Authority to levy tax; purposes of tax; rate.
182.011 Authority to levy tax.
182.012 Purposes of tax; rate.
182.013 Allocation of funds.
182.014 Statement of procedural history; state mandated changes to municipal income tax.
182.02 Effective date.
182.03 Definitions.
182.04 Income subject to tax for individuals.
182.041 Determining municipal taxable income for individuals.
182.042 Domicile.
182.043 Exemption for member or employee of general assembly and certain judges.
182.05 Collection at source.
182.051 Collection at source; withholding from qualifying wages.
182.052 Collection at source; occasional entrant.
182.053 Collection at source; casino and VLT.
182.06 Income subject to net profit tax.
182.061 Determining municipal taxable income for taxpayers who are not individuals.
182.062 Net profit; income subject to net profit tax; alternative apportionment.
182.063 Consolidated federal income tax return.
182.064 Tax credit for businesses that foster new jobs in Ohio.
182.065 Tax credits to foster job retention.
182.07 Declaration of estimated tax.
182.08 Credit for tax paid.
182.081 Credit for tax paid to another municipality.
182.082 Refundable credit for qualifying loss.
182.083 Credit for person working in joint economic development district or zone.
182.084 Credit for tax beyond statute for obtaining refund.
182.09 Annual return.
182.091 Return and payment of tax.
182.092 Return and payment of tax; individuals serving in combat zone.
182.093 Use of Ohio Business Gateway; types of filings authorized.
182.094 Extension of time to file.
182.095 Amended returns.
182.096 Refunds.
182.10 Penalty, interest, fees and charges.
182.11 Audit.
182.12 Rounding.
182.13 Authority and powers of the Tax Administrator.
182.131 Authority of Tax Administrator; administrative powers of the Tax Administrator.
182.132 Authority of Tax Administrator; compromise of claim and payment over time.
182.133 Authority of Tax Administrator; right to examine.
182.134 Authority of Tax Administrator; requiring identifying information.
182.14 Confidentiality.
182.15 Fraud.
182.16 Opinion of the Tax Administrator.
182.17 Assessment; appeal based on presumption of delivery.
182.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
182.19 Actions to recover; statute of limitations.
182.20 Adoption of rules.
182.21 Registration of tenants, contractors and employees.
182.97 Collection after termination of chapter.
182.98 Savings clause.
182.99 Violations; penalty.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
(A) The tax on income and the withholding tax established by this Ordinance 2015-34 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by Ordinance 2015-34 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718). This Ordinance is deemed to incorporate the provisions of ORC 718.
(B) The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the municipal corporation, and shall be measured by municipal taxable income. The Municipality shall tax income at a uniform rate. The tax is levied on municipal taxable income, as defined herein.
(Ord. 2015-34. Passed 11-19-15.)
Levying a tax to provide funds for the purposes of general municipal operation, maintenance of equipment, extension, enlargement and improvement of municipal services and facilities and capital improvements, on all salaries, wages, commissions and other compensations earned by residents of this Municipality; on all salaries, wages, commissions and other compensation earned by nonresidents of this Municipality; for work done or services performed or rendered in the Municipality; on the net profits earned on all businesses, professions or other activities conducted by residents of this Municipality; on the net profits earned on all businesses, professions or other activities conducted in the Municipality by nonresidents, and on the net profits earned by all corporations doing business in the Municipality as a result of work done or services performed or rendered in the Municipality; requiring the filing of returns and furnishing of information by employers and all those subject to said tax; imposing on employers the duty of collecting the tax at the source and paying the same to the Municipality; providing for the administration, collection and enforcement of said tax; declaring violation thereof to be a misdemeanor or imposing penalties therefore, there shall be and is hereby levied a tax of one percent (1%) per annum of salaries, wages, commissions, and other compensation, and on net profits as herein provided. (Ord. 2015-34. Passed 11-19-15.)
All sums collected by this chapter shall be allocated to the general fund of the Village of Cadiz. In accordance with Ordinance No. 2015-25, beginning January 1, 2016 distributions will be made to the following funds:
(A) Equipment Fund, for the replacement of equipment and machinery as needed, to be funded by two percent (2%) of the gross revenues collected from the Village of Cadiz Income Tax, shall be payable to the Equipment Fund (commencing with 1998 and payable each year thereafter).
(B) Street Paving Fund, for the maintenance, repair, paving and resurfacing of Village roadways, streets and alleys, to be funded by three percent (3%) of the gross revenues collected from the Village of Cadiz Income Tax, shall be payable to the Street Paving Fund (commencing with 1998 and payable each year thereafter).
(Ord. 2015-34. Passed 11-19-15.)
(A) Significant and wide-ranging amendments to ORC718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of ORC 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(B) As mandated by H.B. 5, municipal income tax Ordinance 2015-34 (replacing Income Tax Ordinance 2009-18), effective January 1, 2016, includes the revisions made to ORC 718 to allow the Municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the Municipality. However, Ordinance 2009-18 will continue to apply to tax years 2015 and prior.
(Ord. 2015-34. Passed 11-19-15.)
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