181.01 Definitions.
181.02 Imposition of tax.
181.021 Imposition of additional tax to pay for the cost of the improvement, upgrade, extension and/or replacement of the water and sewer systems, other capital improvements and to support the general fund.
181.03 Effective date.
181.031 Effective date of additional tax.
181.04 Reciprocity provision; credit for tax paid to other municipalities.
181.05 Administration; duties of the Fiscal Officer.
181.06 Investigative powers of the Fiscal Officer; penalty for divulging confidential information.
181.07 Interest and penalties.
181.08 Violations and penalties.
181.09 Allocation of funds.
181.091 Allocation of funds from additional tax.
181.10 Board of Review.
181.11 Applicability.
181.12 Savings clause.
181.13 Exemptions.
181.14 Refunds.
181.15 Effective period.
181.16 Mandatory filing of tax returns.
181.17 Non-wage loss disallowance against earned income.
181.18 Required attachments to return.
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
As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning:
(a) “Taxpayer” means a person, whether an individual, partnership, limited partnership, corporation, association or other entity, required hereunder to file a return or to pay a tax hereunder.
(b) “Association” means a partnership, limited partnership, or any other form of unincorporated enterprise, owned by two (2) or more persons.
(c) “Business” means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, limited partnership, corporation, association or any other entity.
(d) “Corporation” means a corporation or joint stock association organized under the laws of the United States, the State of Ohio, or any other state, territory, foreign country or dependency.
(e) “Employee” means an individual whose earnings are subject to the withholding of Federal Income Tax or Social Security Tax.
(f) “Employer” means an individual, partnership, limited partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, who or that employs one (1) or more persons on a salary, wage, commission or other compensation basis.
(g) “Net profits” means the net gain from the operation of a business, profession or enterprise after provision for all cost and expense incurred in the conduct thereof, including reasonable allowance for depreciation, depletion, amortization and reasonable additions to reserve for bad debts, either paid or accrued in accordance with recognized principles of accounting applicable to the method of accounting regularly employed and without deduction of Federal taxes based on income, and without deducting taxes imposed by this chapter.
(h) “Nonresident” means an individual, partnership, limited partnership, corporation, association or other entity domiciled outside the Village of Edon.
(i) “Person” means every natural person, partnership, limited partnership, corporation, fiduciary or association. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any association, shall mean the partners or members thereof, and as applied to corporation, the officers thereof.
(j) “Resident” means an individual, partnership, limited partnership, corporation, association or other entity domiciled in the Village of Edon.
(k) “Other entity” means any person or unincorporated body not previously named or defined and includes inter alia, fiduciaries located within the Village of Edon.
(l) The singular shall include the plural and the masculine shall include the feminine and the neuter. (Ord. 3-75. Passed 11-11-75.)
(m) The use of the word “partnership” and/or “corporation” in all ordinances relating to income tax adopted by the Village of Edon, Ohio, shall be meant to include “limited liability companies” under Ohio R.C. 1705.01 et seq.
(Ord. 01-00. Passed 2-8-00.)
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 Village of Edon, there be, and hereby is levied a tax upon the earnings at the rate of one percent (1%) upon the following:
(a) On all salaries, wages, commissions, and other compensation earned on and after February 8, 2000, by resident individuals of the Village of Edon.
(b) On all salaries, wages, commissions and other compensation earned on and after February 8, 2000, by nonresident individuals of the Village of Edon for work done or services performed or rendered in the Village of Edon.
(c) On the net profits attributable to Edon, earned on and after February 8, 2000, of all resident unincorporated businesses, professions and other activities derived from work done or services rendered or performed and business or other activities conducted in the Village Of Edon.
(d) On the portion of the distributive share of the net profits earned on and after February 8, 2000, of a resident individual, partner or owner of a resident unincorporated business entity attributable to Edon and not levied against such unincorporated business entity.
(e) On the net profits attributable to Edon earned on and after February 8, 2000, of all nonresident unincorporated businesses, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the Village of Edon.
(f) On the portion of the distributive share of the net profits earned on and after February 8, 2000, of a resident individual, partner or owner of a nonresident unincorporated business entity not attributable to Edon and not levied against such unincorporated business entity.
(g) On the net profits earned on and after February 8, 2000, of all corporations derived from work done or services performed or rendered and business or other activities conducted in the Village of Edon.
(h) The portion of the net profits attributable to the Village of Edon of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Village of Edon shall be determined as provided in Ohio R.C. 718.02 and in accordance with the Rules and Regulations adopted by the Council of the Village of Edon pursuant to this chapter.
(i) In the taxation of income which is subject to taxation by the provisions of this chapter, if the books and records of a taxpayer conducting a business or profession both within and without the boundaries of the Village of Edon shall disclose with reasonable accuracy what portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the Village of Edon, then only such portion shall be considered as having a taxable situs in the Village of Edon for purposes of income taxation. In the absence of such records, net profit from a business or profession conducted both within and without the boundaries of the Village of Edon shall be considered as having a taxable situs in the Village of Edon for purposes of income taxation in the same proportion as the average ratio of:
(1) The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in the Village of Edon during the taxable period to the average net book value of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, wherever situated.
As used in the preceding paragraph, real property shall include property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight.
(2) Wages, salaries, and other compensation paid during the taxable period to persons employed in the business or profession for services performed in the Village of Edon to wages, salaries, and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed.
(3) Gross receipts of the business or profession from sales made and services performed during the taxable period in the Village of Edon to gross receipts of the business or profession during the same period from sales and services, wherever made or performed.
In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations be substituted so as to produce such result.
(j) As used in subsection (i) hereof, "Sales made in the Village of Edon" means:
(1) All sales of tangible personal property which is delivered within the Village of Edon regardless of where title passes if shipped or delivered from a stock of goods within such Village.
(2) All sales of tangible personal property which is delivered within the Village of Edon regardless of where title passes even though transported from a point outside such Village if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the Village of Edon and the sales result from such solicitation or promotion.
(3) All sales of tangible personal property which is shipped from a place within the Village of Edon to purchasers outside such Village regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made. (Ord. 3-75. Passed 11-11-75.)
To provide funds to pay for the cost of the improvement, upgrade, extension and/or replacement of the Village of Edon's water and sewer systems, other capital improvements and to support the general fund of the Village of Edon, there be and hereby is levied, in addition to the tax imposed by Section 181.02 of the Codified Ordinances of the Village of Edon, Ohio, a tax upon the earnings and profits at the rate of one-half (1/2) of one percent (1%) per annum, beginning January 1, 2004 upon the following:
(a) On all salaries, wages, commissions and other compensation earned on and after January 1, 2004, by resident individuals of the Village of Edon.
(b) On all salaries, wages, commissions and other compensation earned on and after January 1, 2004, by non-resident individuals of the Village of Edon, for work done or services performed or rendered in the Village of Edon.
(c) On the net profits attributable to Edon, earned on and after January 1, 2004, of all resident unincorporated businesses, professions and other activities derived from work done or services rendered or performed and business or other activities conducted in the Village of Edon.
(d) On the portion of the distributive share of the net profits earned on and after January 1, 2004, of a resident individual, partner or owner of a resident unincorporated business entity attributable to Edon and not levied against such unincorporated business entity.
(e) On the net profits attributable to Edon earned on and after lanuary 1, 2004, of all non-resident unincorporated businesses, professions or other activities, derived from work done or services performed or rendered and business or other activities conducted in the Village of Edon.
(f) On the portion of the distributive share of the net profits earned on and after January l, 2004, of a resident individual, partner or owner of a non-resident unincorporated business entity not attributable to Edon and not levied against such unincorporated business entity.
(g) On the net profits earned on and after January 1, 2004, of all corporations derived from work done or services performed or rendered and business or other activities conducted in the Village of Edon.
(h) The portion of the net profits attributable to the Village of Edon of a taxpayer conducting a business, profession or other activity both within and without the boundaries of the Village of Edon shall be determined as provided in Ohio R.C. 718.02 and in accordance with the Rules and Regulations adopted by the Council of the Village of Edon pursuant to this Chapter.
(1) In the taxation of income which is subject to a taxation by the provisions of this chapter, if the books and records of a taxpayer conducting a business or profession both within and without the boundaries of the Village of Edon shall disclose with reasonable accuracy what portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the Village of Edon, then only such portion shall be considered as having a taxable situs in the Village of Edon for purposes of income taxation. In the absence of such records, net profit from a business or profession conducted both within and without the boundaries of the Village of Edon shall be considered as having a taxable situs in the Village of Edon for purposes of income taxation in the same portion as the average ratio of:
A. The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in the Village of Edon during the taxable period to the average net book value of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, wherever situated.
As used in the preceding paragraph, real property shall include property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight.
B. Wages, salaries, and other compensation paid during the taxable period to persons employed in the business or profession for services performed in the Village of Edon to wages, salaries, and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed.
C. Gross receipts of the business or profession from sales made and services performed during the taxable period in the Village of Edon to gross receipts of the business or profession during the same period from sales and services, wherever made or performed.
In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations be substituted so as to produce such result.
(2) As used in subsection (h)(1) “Sales made in the Village of Edon” means:
A. All sales of tangible personal property which is delivered within the Village of Edon regardless of where title passes if shipped or delivered from stock of goods within such Village.
B. All sales of tangible personal property which is delivered within the Village of Edon regardless of where title passes even though transported from a point outside such Village if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the Village of Edon and the sales result from such solicitation or promotion.
C. All sales of tangible personal property which is shipped from a place within the Village of Edon to purchasers outside such Village regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
(Ord. 03-05. Passed 6-2-03.)
Said tax shall be levied, collected and paid with respect to salaries, wages, commissions and other compensation earned on and after January 1, 1998, and with respect to the net profit of businesses, professions and other activities earned on and after January 1, 1998. Provided, however, that where the fiscal year of the business, profession or other activity differs from the calendar year, the tax shall be applied to that part of the net profit for the fiscal year as shall be earned on and after January 1, 1998, to the close of the taxpayer's fiscal year; thereafter, the taxpayer shall report on its fiscal year basis.
(Ord. 3-75. Passed 11-11-75; Ord. 00-01. Passed 2-8-00.)
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