Municipal Income Tax Regulations Effective Through December 31, 2015
EDITOR'S NOTE: Continuation of the authority to tax a shareholder's distributive share of the net profits of an S Corporation to the same extent currently permitted by the City was approved by the voters on November 2, 2004.
791.01   Purpose of levy of income tax.
791.02   Definitions.
791.03   Rate and income taxable.
791.04   Effective period.
791.05   Method of determination of allocation of tax.
791.06   Sales made in city.
791.07   Total allocation.
791.08   Rentals.
791.09   Operating loss carry-forward.
791.10   Sources of income not taxed.
791.11   When return required to be made.
791.12   Form and content of return.
791.13   Extension of time for filing returns.
791.14   Consolidated returns.
791.15   Amended returns.
791.16   Payment of tax on filing of return.
791.17   Collection at source.
791.18   Declarations of income not collected at source.
791.19   Filing of declaration.
791.20   Form of declaration.
791.21   Payment to accompany declaration.
791.22   Estimated payments exempt from penalties and interest.
791.23   (Reserved for future use).
791.24   Interest on unpaid tax.
791.25   Penalties on unpaid tax.
791.26   Exceptions.
791.27   Abatement of interest and penalty.
791.28   Violations.
791.29   Limitation on prosecution.
791.30   Failure to procure forms not excuse.
791.31   Unpaid taxes recoverable as other debts.
791.32   Refunds of taxes erroneously paid.
791.33   Amounts of less than five dollars.
791.34   Euclid resident subject to income tax in other municipality.
791.35   Claim for credit.
791.36   Disbursement of funds collected.
791.37   Duty to receive tax imposed.
791.38   Duty to enforce collection.
791.39   Authority to make and enforce regulations.
791.40   Authority to arrange installment payments.
791.41   Authority to determine amount of tax due.
791.42   Authority to make investigations.
791.43   Authority to compel productions of records.
791.44   Refusal to produce records.
791.45   Confidential nature of information obtained.
791.46   Taxpayer required to retain records.
791.47   Authority to contract for central collection facilities.
791.48   Administrator's authority to contract for service.
791.49   Board of review established.
791.50   Duty to approve regulations and to hear appeals.
791.51   Right of appeal.
791.52   Declaration of legislative intent.
791.53   Collection of tax after termination of chapter.
791.54   Failure to file returns or pay tax; liability of responsible officer or employee.
791.99   Penalty.