181.01 Authority to levy tax; purposes of tax; rate.
181.011 Authority to levy tax.
181.012 Purposes of tax; rate.
181.013 Allocation of funds.
181.014 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.
181.06 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 Relief and reciprocity provisions.
181.082 Refundable credit for qualifying loss.
181.083 Credit for person working in Joint Economic 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.
181.30 Rental property.
181.40 Collection after termination of chapter.
181.50 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 tax - see Ohio R.C. Ch. 5747
(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. 15-36. Passed 12-7-15.)
A. To provide funds for the purpose of general municipal operation, maintenance, new equipment, extension and enlargement of municipal services and facilities, capital improvements, and for the financing, construction, operation, maintenance and improvement of the municipal waterworks system of the Village of Delta, there shall be, and is hereby levied a tax on salaries, wages, commissions and other compensation and on net profits as hereinafter provided.
B. Said tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of persons, businesses, professions or other activities earned from April 1, 1968 and prior to January 1, 1980, at the rate of one percent (1%) per annum; from January 1, 1980, for a period of fifty-five (55) years to December 31, 2034, at the rate of one and one-half percent (1.5%) per annum; and from January 1, 2035, at the rate of one percent (1%) per annum to and including the date of revocation of this chapter. That to the extent permitted by law in effect at the time and to the extent such funds are not needed, Village Council may determine to cancel the levy of one-half of one percent (.5%) at any time prior to the expiration of the fifty-five year period authorized by this section.
(Ord. 15-36. Passed 12-7-15.)
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