Editor’s note:
The City income tax was voted and passed effective January 1, 1969 at the rate of 1%, and increased by two tenths of one percent (.2%) effective January 1, 1986, by Ordinance 67-85, approved by the voters November 5, 1985. Effective January 1,2003, the total income tax rate was increased by .3% to 1.5% per annum. Effective January 1, 2010, the total income tax rate was increased by .5% to 2% per annum. Ordinance 58-12, passed December 17, 2012, extended the income tax through 2023. Ordinance 66-15, passed December 14, 2015, enacted regulations effective beginning January 1, 2016.
Section
Regulations Effective Through December 31, 2015
95.01 Purpose
95.02 Definitions
95.03 Imposition of tax
95.04 Effective period and tax rate
95.05 Return and payment of tax
95.06 Collection at source
95.07 Declarations
95.08 Appointment and duties of the Tax Administrator
95.09 Investigative powers of the Tax Administrator; penalty for divulging confidential information
95.10 Interest and penalties
95.11 Collection of unpaid taxes and refunds of overpayment
95.12 Violations; penalties
95.13 Board of Appeals
95.14 Information by landlords
95.15 Credit for tax paid to another municipality
95.16 Saving clause
95.17 Definitions
95.18 Imposition of tax: exceptions
95.19 Return and payment of tax
95.20 Collection of tax at the source
95.21 Declaration
95.22 Duties of Tax Administrator
95.23 Examination of books and records
95.24 Credit allowed for the tax paid in another municipality
95.25 Saving clause
95.26 Amendments and supplements
95.27 Deposit of income tax receipts
95.28 Penalty
Regulations Effective Beginning January 1, 2016
95.60 Election to be subject to R.C. 718.80 to 718.95
95.61 Authority to levy tax; purpose of tax
95.62 Definitions
95.63 Imposition of tax
95.64 Collection at source
95.65 Annual return; filing
95.66 Credit for tax paid to other municipalities
95.67 Estimated taxes
95.68 Rounding of amounts
95.69 Requests for refunds
95.70 Second municipality imposing tax after time period allowed for refund
95.71 Amended returns
95.72 Limitations
95.73 Audits
95.74 Service of assessment
95.75 Administration of claims
95.76 Tax information confidential
95.77 Fraud
95.78 Interest and penalties
95.79 Authority of Tax Administrator and Treasurer; verification of information
95.80 Request for opinion of the Tax Administrator
95.81 Board of Appeals
95.82 Authority to create rules and regulations
95.83 Rental and leased property
95.84 Savings clause
95.85 Collection of tax after termination of subchapter
95.89 Violations; penalties
Statutory reference:
Municipal income taxes, see R.C. Chapter 718
Payroll deductions, see R.C. 9.42