§ 191.031801 Taxable Situs

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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

PART THREE: LAND USE CODE

PART FOUR: TRAFFIC CODE

PART FIVE: MUNICIPAL UTILITIES AND SERVICES CODE

PART SIX: OFFENSES AND BUSINESS ACTIVITIES CODE

§ 191.031801 Taxable Situs

“Taxable Situs” means that portion of a taxpayer’s net profits attributable to the City where the taxpayer conducts a business or profession both within and without the City, determined in accordance with RC 718.02.

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

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