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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
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192.23 INTENTIONALLY LEFT BLANK.
192.24 SAVINGS CLAUSE.
   This chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for. Any sentence, clause, section or part of this chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, 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 Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein.
(Ord. 2015-115. Passed 11-23-15.)
192.25 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
   (a)   This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this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 effective until all of said taxes levied hereunder in the aforesaid periods 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 Section 192.12 and Section 192.99 hereof.
   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Section 192.05 and Section 192.04 of this chapter as though the same were continuing.
(Ord. 2015-115. Passed 11-23-15.)
192.26 ADOPTION OF RITA RULES AND REGULATIONS.
   (a)   The City, having already entered into an agreement for the establishment of a Regional Council of Governments, pursuant to Ordinance 71-95, passed June 21, 1971, which Council has organized a municipal tax collection agency known as the Regional Income Tax Agency (RITA), the Board of Trustees of RITA is hereby authorized to administer and enforce the provisions of this chapter as the agent of the City in conjunction with the Administrator, and the duties and authority of the Administrator may be performed by the Board of Trustees of RITA, through the Administrator of RITA, provided, however, that the Administrator of RITA shall have no authority to abate the penalties and interest provided for in Section 192.18.
   (b)   The City of Elyria hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the City’s Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the City’s Income Tax Ordinance and the RITA Rules & Regulations, the City’s Ordinance will supersede. Until and if the contractual relationship between the City and RITA ceases, Section 192.26 will supersede all other provisions within this chapter regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 2015-115. Passed 11-23-15.)
192.27   ELECTION TO BE SUBJECT TO R.C. §§ 718.80 to 718.95.
   (a)   The City hereby adopts and incorporates herein by reference R.C. §§ 718.80 to 718.95 for tax years beginning on or after January 1, 2018.
   (b)   A taxpayer, as defined in division (c) of this section, may elect to be subject to R.C. §§ 718.80 to 718.95 in lieu of the provisions of this chapter.
   (c)   "Taxpayer" has the same meaning as in R.C. § 719.01, except that "taxpayer" does not include natural persons or entities subject to the tax imposed under R.C. Chapter 5745. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 2023-164. Passed 12-4-23.)
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