CHAPTER 181
Income Tax Effective January 1, 2016
181.01   Authority to levy tax; purposes of tax; rate.
181.011   Authority to levy tax.
181.012   Purposes of tax; rate.
181.013   Statement of procedural history; state mandated changes to municipal income tax.
181.02   Effective date.
181.03   Definitions.
181.04   Income subject to tax for individuals.
181.041   Determining municipal taxable income for individuals.
181.042   Domicile.
181.043   Exemption for member or employee of general assembly and certain judges.
181.05   Collection at source.
181.051   Collection at source; withholding from qualifying wages.
181.052   Collection at source; occasional entrant.
181.053   Collection at source; casino and VLT.
181.06   Income subject to net profit tax.
181.061   Determining municipal taxable income for taxpayers who are not individuals.
181.062   Net profit; income subject to net profit tax; alternative apportionment.
181.063   Consolidated federal income tax return.
181.064   Tax credit for businesses that foster new jobs in Ohio.
181.065   Tax credits to foster job retention.
181.07   Declaration of estimated tax.
181.08   Credit for tax paid.
181.081   Reciprocity.
181.082   Refundable credit for qualifying loss.
181.083   Credit for person working in joint economic development district or zone.
181.084   Credit for tax beyond statute for obtaining refund.
181.09   Annual return.
181.091   Return and payment of tax.
181.092   Return and payment of tax; individuals serving in combat zone.
181.093   Use of Ohio Business Gateway; types of filings authorized.
181.094   Extension of time to file.
181.095   Amended returns.
181.096   Refunds.
181.10   Penalty, interest, fees and charges.
181.11   Audit.
181.12   Rounding.
181.13   Authority and powers of the Tax Administrator.
181.131   Authority of Tax Administrator; administrative powers of the Tax Administrator.
181.132   Authority of Tax Administrator; compromise of claim and payment over time.
181.133   Authority of Tax Administrator; right to examine.
181.134   Authority of Tax Administrator; requiring identifying information.
181.14   Confidentiality.
181.15   Fraud.
181.16   Opinion of the Tax Administrator.
181.17   Assessment; appeal based on presumption of delivery.
181.18   Local Board of Tax Review; appeal to Local Board of Tax Review.
181.19   Actions to recover; statute of limitations.
181.20   Adoption of rules.
181.21   Landlord reporting requirements.
181.97   Collection after termination of chapter.
181.98   Savings clause.
181.99   Violations; penalty.
CROSS REFERENCES
         Payroll deductions - see Ohio R.C. 9.42
         Municipal income taxes - see Ohio R.C. Ch. 718
         State income taxes - see Ohio R.C. Ch. 5747
   181.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE.
   181.011 AUTHORITY TO LEVY TAX.
     (A)    The tax on income and the withholding tax established by this Chapter 181 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 181 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 Chapter 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. 15-37. Passed 12-7-15.)
   181.012 PURPOSES OF TAX; RATE.
   (A)   To provide funds for the purpose of general Municipal operations, maintenance of equipment, new equipment, extension, enlargement and improvement of Municipal services and facilities and capital improvements of the City of Canal Winchester, Ohio, there is hereby levied an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
   (B)   The annual tax is levied at a rate of 2% (two percent). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in Canal Winchester. The tax is levied on income, qualifying wages, commissions, and other compensation, and on net profits as hereinafter provided.
(Ord. 15-37. Passed 12-7-15.)
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