885.01 Authority to levy tax; purposes of tax; rate.
885.02 Effective date.
885.03 Definitions.
885.04 Income subject to tax for individuals.
885.05 Collection at source.
885.06 Income subject to net profit tax.
885.07 Declaration of estimated tax.
885.08 Credit for tax paid.
885.09 Annual return.
885.10 Penalty, interest, fees and charges.
885.11 Audit.
885.12 Rounding.
885.13 Authority and powers of the Tax Administrator.
885.14 Confidentiality.
885.15 Fraud.
885.16 Opinion of the Tax Administrator.
885.17 Assessment; appeal based on presumption of delivery.
885.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
885.19 Actions to recover; statute of limitations.
885.20 Adoption of rules.
885.23.01 Filing net profit taxes; election to be subject to provisions of chapter.
885.23.02 Definitions.
885.23.03 Applicability; taxable situs; apportionment.
885.23.04 Information provided to tax administrators; confidentiality.
885.23.05 Filing of annual return; remittance; disposition of funds.
885.23.06 Electronic filing.
885.23.07 Consolidated returns.
885.23.08 Failure to pay tax.
885.23.09 Declaration of estimated taxes.
885.23.10 Additional penalties.
885.23.11 Assessments against taxpayer.
885.23.12 Refund applications.
885.23.13 Amended returns.
885.23.14 Examination of records and other documents and persons.
885.23.15 Credits.
885.23.16 Reckless violations; penalties.
885.30 Landlord reporting.
885.40 Authorization for collection agency and recovery of collection expenses.
885.97 Collection of tax after termination of chapter.
885.98 Savings clause.
885.99 Violations – penalty.
CROSS REFERENCES
Earned Income Tax (Effective for Tax Years Through December 31, 2015) - see Ch. 880
Power to tax - see Ohio Const., Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Responsibilities of Superintendent of Taxation - see ADM. 234.06(b)
Income tax bond for circuses and carnivals - see B.R. & T. 808.05
(a) Authority to levy tax.
(1) The tax on income and the withholding tax established by this Chapter 885 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 885 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio R.C. 718. This chapter is deemed to incorporate the provisions of ORC 718.
(2) 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. (ORC 718.04)
(b) Purposes of tax; rate. For the purpose of providing funds for the purpose of general municipal operations, which includes police, maintenance, repair and upgrading of existing streets, new equipment, extension and enlargement of Municipal services and facilities and capital improvements of the city there is hereby levied a tax at the rate of 2.25% per annum. (ORC 718.04)
(c) Allocation of funds.
(1) Effective January 1, 2016, from all municipal income tax receipts received by the city, the following allocation is hereby to be made to the General Fund: 100%.
(2) The Finance Director is hereby authorized and directed to take all necessary action in order to carry out the allocation provided for in subsection (c)(1) hereof.
(d) Statement of procedural history; state mandated changes to municipal income tax.
(1) Significant and wide-ranging amendments to ORC 718 were enacted by Am Sub H.B. 5 (H.B. 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.
(2) As mandated by H.B. 5, City of Centerville Ordinance 19-15, (Ordinance 19-15) effective January 1, 2016, comprehensively amends Chapter 880 in accordance with the provisions of ORC 718 to allow the municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the municipality.
(Ord. 19-15. Passed 11-16-15; Ord. 11-16. Passed 6-20-16; Ord. 26-24. Passed 11-18-24.)
(a) Ordinance 19-15, effective January 1, 2016, and corresponding changes to Ohio R.C. 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 885 apply to taxable years beginning 2016 and succeeding taxable years.
(b) Ordinance 19-15 does not repeal the existing sections of Chapter 880 for any taxable year prior to 2016, but rather amends Chapter 880 effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the Municipality shall continue to administer, audit, and enforce the income tax of the Municipality under ORC 718 and ordinances and resolutions of the Municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Uncodified Section 2 of Am Sub HB 5, passed Dec 2014; ORC 718.04) (Ord. 19-15. Passed 11-16-15.)
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