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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 192
Earned Income Tax For Municipal Tax Years
Beginning January 1, 2016
192.01   Authority to levy tax; purpose of tax.
192.02   Definitions.
192.03   Imposition of tax.
192.04   Collection at source.
192.05   Annual return; filing.
192.06   Reciprocity credit; credit provisions for tax paid to other municipalities.
192.07   Estimated taxes.
192.08   Rounding of amounts.
192.09   Requests for refunds.
192.10   Second municipality imposing tax after time period allowed for refund.
192.11   Amended returns.
192.12   Limitations.
192.13   Audits.
192.14   Service of assessment.
192.15   Administration of claims.
192.16   Tax information confidential.
192.17   Fraud.
192.18   Interest and penalties.
192.19   Authority of Tax Administrator; verification of information.
192.20   Request for opinion of the Tax Administrator.
192.21   Board of Tax Review.
192.22   Authority to create rules and regulations.
192.23   Intentionally left blank.
192.24   Savings clause.
192.25   Collection of tax after termination of chapter.
192.26   Adoption of RITA rules and regulations.
192.27   Election to be subject to R.C. §§ 718.80 to 718.95.
192.99   Violations; penalties.
192.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX.
   (a)   To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities, capital improvements and law enforcement in and for the City of Elyria (hereinafter “City”) there shall be, and is hereby levied an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.
   (b)   (1)   Subject to the provisions of Section 192.06, the annual tax is levied at a rate of 1.0%; an additional annual tax for law enforcement purposes only is levied at a rate of 0.25%, on and after January 1, 1992; an additional annual tax of 0.5% for a five-year period, from July 1, 2024 through June 30, 2029; an additional annual tax of 0.5% to provide funds for resurfacing, repair of residential streets and infrastructure, additional police officers and equipment, capital needs of the City, including the Parks Master Plan, and economic development and promotion of the City, from July 1, 2021 through June 30, 2026. The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the City. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 192.03 and other sections as they may apply.
      (2)   Allocation of funds. The funds collected under the provisions of this chapter shall be credited to the General Fund of the City and shall be allocated in such manner as prescribed by legislation adopted by Council, subject to the following: The funds collected from the additional annual tax of 0.25%, as provided in Section 192.01(b)(1) above, shall be allocated for law enforcement purposes only.
   (c)   The tax on income and the withholding tax established by this chapter are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of R.C. Chapter 718. The provisions of this Chapter 192 are effective for tax years beginning on and after January 1, 2016. Municipal tax years beginning on or before December 31, 2015, are subject to Chapter 191 and the income tax ordinance and amendments thereto, and rules and regulations and amendments thereto, as they existed before January 1, 2016.
(Ord. 2015-115. Passed 11-23-15; Ord. 2018-113. Passed 8-6-18; Ord. 2023-1. Passed 1-17- 23.)
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