185.01 Authority to levy tax; purposes of tax; rate.
185.011 Authority to levy tax.
185.012 Purposes of tax; rate.
185.0121 Rate of additional tax; purpose of the additional one-quarter (1/4) of one percent (1%) income tax, effective January 1, 2021.
185.013 Allocation of funds.
185.0131 Allocation of funds from the additional one-quarter (1/4) of one percent (1%) income tax, effective January 1, 2021.
185.014 Statement of procedural history; state mandated changes to municipal income tax.
185.02 Effective date.
185.021 Effective date of the additional one-quarter (1/4) of one percent (1%) income tax, effective January 1, 2021.
185.022 Effective period of the additional one-quarter (1/4) of one percent (1%) income tax, effective January 1, 2021; reconciliation with existing sections of Chapter 185 and Chapter 181.
185.03 Definitions.
185.04 Income subject to tax for individuals.
185.041 Determining municipal taxable income for individuals.
185.042 Domicile.
185.043 Exemption for member or employee of general assembly and certain judges.
185.05 Collection at source.
185.051 Collection at source; withholding from qualifying wages.
185.052 Collection at source; occasional entrant.
185.053 Collection at source; casino and VLT.
185.06 Income subject to net profit tax.
185.061 Determining municipal taxable income for taxpayers who are not individuals.
185.062 Net profit; income subject to net profit tax; alternative apportionment.
185.063 Consolidated Federal Income Tax return.
185.064 Tax credit for businesses that foster new jobs in Ohio.
185.065 Tax credits to foster job retention.
185.07 Declaration of estimated tax.
185.08 Credit for tax paid.
185.081 Credit for tax paid to other municipalities.
185.082 Refundable credit for qualifying loss.
185.083 Credit for person working in joint economic development district or zone.
185.084 Credit for tax beyond statute for obtaining refund.
185.09 Annual return.
185.091 Return and payment of tax.
185.092 Return and payment of tax; individuals serving in combat zone.
185.093 Use of Ohio Business Gateway; types of filings authorized.
185.094 Extension of time to file.
185.095 Amended returns.
185.096 Refunds.
185.10 Penalty, interest, fees, and charges.
185.11 Audit.
185.12 Rounding.
185.13 Authority and powers of the Tax Administrator.
185.131 Authority of Tax Administrator; administrative powers of the Tax Administrator.
185.132 Authority of Tax Administrator; compromise of claim and payment over time.
185.133 Authority of Tax Administrator; right to examine.
185.134 Authority of Tax Administrator; requiring identifying information.
185.14 Confidentiality.
185.15 Fraud.
185.16 Opinion of the Tax Administrator.
185.17 Assessment; appeal based on presumption of delivery.
185.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
185.19 Actions to recover; statute of limitations.
185.20 Adoption of rules.
185.21 Declaration of legislative intent.
185.22 Duty of landlord to disclose tenants.
185.23 Contractor reporting.
185.96 Election to be subject to ORC 718.80 to 718.95.
185.97 Collection after termination of chapter.
185.98 Savings clause.
185.99 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 185 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 185 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. 09-15. Passed 12-22-15.)
(A) The purpose of the tax imposed herein is to provide funds to the Village of Edon for all lawful purposes, including, without limitation, general municipal operations, maintenance of equipment, new equipment, extension, enlargement and improvement of municipal services, facilities and capital improvements; further, 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
(B) All income subject to taxation by the Municipality pursuant to this Chapter 185 or any other applicable law shall be taxed at the rate of one and one-half percent (1.5%).
(Ord. 09-15. Passed 12-22-15.)
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