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If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such sentence, clause, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of the Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 3-75. Passed 11-11-75.)
The provisions of the chapter shall not be construed as levying a tax upon the following:
(a) Funds received from local, state or Federal governments because of service in the Armed Forces of the United States by the person rendering such service, or as a result of another person rendering such service.
(b) Poor relief, pensions, social security, unemployment compensation, and disability benefits received from private industry or local, state or Federal governments, or from charitable, religious or educational organizations.
(c) Dues, contributions and similar payments received by charitable, religious, educational or literary organizations or labor unions, lodges and similar organizations.
(d) Receipts from casual entertainment, amusements, sports events and health and welfare activities conducted by bona fide charitable, religious, education, literary, scientific, etc., purposes.
(e) Gains from involuntary conversions, cancellation of indebtedness, interest on Federal obligations, and income of a decedent's estate during the period of administration (except such income from the operation of a business).
(f) Earnings and income of all persons under eighteen (18) years of age, whether residents or nonresidents.
(Ord. 3-75. Passed 11-11-75.)
(a) Should it appear that any taxpayer has paid more than the amount of the tax to which the Village of Edon is entitled under the provisions of this chapter, a refund of the amount so overpaid shall be made, provided a proper claim for refund of such overpayment of tax has been filed by the taxpayer, or same may be applied toward the declaration of tax due for the ensuing year. Claims for refunds shall be made on forms prescribed by and obtainable from the Fiscal Officer.
(b) All applications for refunds shall be made within three (3) years of the due date of a final return.
(Ord. 3-75. Passed 11-11-75.)
(c) Refunds.
(1) No refund will be made for an amount less than two dollars ($2.00).
(2) No tax shall be required to be paid if the amount is less than two dollars ($2.00).
(Ord. 9-93. Passed 9-7-93.)
This chapter shall continue to be effective insofar as the levy of taxes is concerned, until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue to be effective until all of said taxes levied hereunder are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in this chapter. Annual returns due for all or any part of the last effective year of this chapter shall be due as though the same were continuing. (Ord. 01-00. Passed 2-8-00.)
181.151 EFFECTIVE PERIOD/RECONCILIATION WITH EXISTING SECTIONS OF CHAPTER 181.
(a) Sections 181.021 and 181.091 providing for an additional one-half (1/2) of one percent (1 %) income tax shall continue effective insofar as the levy of taxes is concerned until terminated or otherwise amended by Council. This chapter, insofar as the collection of taxes levied in the aforesaid period, and actions or proceedings for collecting any tax so levied, or enforcing any provisions of this chapter are concerned, shall continue effective until all of said taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated.
(b) Sections 181.01, 181.04, 181.05, 181.06, 181.07, 181.08, 181.10, 181.11, 181.12, 181.13 and 181.14, shall fully apply to this additional one-half (1/2) of one percent (1 %) income tax; but Sections 181.02, 181.03, 181.09 and 181.15 shall not apply to this additional one-half (1/2) of one percent (1%) income tax. (Ord. 03-04. Passed 7-7-03.)
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