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Elyria Overview
Elyria, OH Code of Ordinances
CODIFIED ORDINANCES OF THE CITY OF ELYRIA, OHIO
DIRECTORY OF OFFICIALS (2024)
PRELIMINARY UNIT
CHARTER OF THE CITY OF ELYRIA, OHIO
PART ONE - ADMINISTRATIVE CODE
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS AND PUBLIC SERVICES CODE
PART ELEVEN - PLANNING AND ZONING CODE
PART THIRTEEN - BUILDING CODE
PART FIFTEEN - FIRE PREVENTION CODE
CHAPTER 191
Earned Income Tax For Municipal Tax Years Beginning on or Before December 31, 2015
191.01   Purpose.
191.02   Definitions.
191.03   Imposition of tax; operating loss carry-forward; consolidated returns; sources of income.
191.04   Effective period.
191.05   Filing of returns.
191.06   Collection at source.
191.07   Declaration of estimated tax.
191.08   General powers and duties of the Administrator; RITA
191.09   Investigative powers of the Administrator; divulging confidential information.
191.10   Interest and penalties.
191.11   Collection of unpaid taxes; refunds of overpayments.
191.12   Violations; statute of limitations.
191.13   Board of Review.
191.14   Taxpayer relief and credit provisions.
191.15   Collection of tax after termination of chapter.
191.16   Allocation of funds.
191.17   Separability.
191.18   Effective tax years.
 
191.99   Penalty.
   CROSS REFERENCES
   Power to levy income tax - see Ohio Const., Art. XVIII § 3
   State law applicability - see CHTR. § 20.01
   Limitation on tax rate - see CHTR. § 20.02
   Limitation of debt - see CHTR. § 20.03
   Payroll deductions - see Ohio R.C. 9.42
   Municipal income taxes - see Ohio R.C. Ch. 718
   Tax Administrator - see ADM. Ch. 131
191.01 PURPOSE.
   To provide funds for the purposes of general Municipal operation, maintenance, new equipment, extension and enlargements of Municipal services and facilities, capital improvements and law enforcement in and for the City of Elyria there shall be, and is hereby levied a tax on salaries, wages, commissions, and other compensation, and on net profits, as hereinafter provided.
(Ord. 98-169. Passed 7-6-98; Ord. 2003-16. Passed 2-3-03; Ord. 2003-133. Passed 8-19-03; Ord. 2008-113. Passed 8-4-08; Ord. 2013-53. Passed 6-3-13.)
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