§ 191.031702 S Corporation

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CITY OF CLEVELAND, OHIO CODE OF ORDINANCES

CHARTER OF THE CITY OF CLEVELAND

PART ONE: ADMINISTRATIVE CODE

PART TWO: HEALTH CODE

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PART FIVE: MUNICIPAL UTILITIES AND SERVICES CODE

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§ 191.031702 S Corporation

“S Corporation” means a corporation that has made an election under Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.

(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)

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