792.01 Authority to levy tax; purposes of tax; rate.
792.011 Authority to levy tax.
792.012 Purposes of tax; rate.
792.013 Allocation of funds.
792.014 Statement of procedural history; State mandated changes to Municipal income tax.
792.02 Effective date.
792.03 Definitions.
792.04 Income subject to tax for individuals.
792.041 Determining Municipal taxable income for individuals.
792.042 Domicile.
792.043 Exemption for member or employee of General Assembly and certain judges.
792.05 Collection at source.
792.051 Collection at source; withholding from qualifying wages.
792.052 Collection at source; occasional entrant.
792.053 Collection at source; casino and VLT.
792.06 Income subject to net profit tax.
792.061 Net profit; income subject to net profit tax; alternative apportionment; remote workers.
792.062 Consolidated Federal income tax return.
792.063 Tax credit for businesses that foster new jobs in Ohio.
792.064 Tax credits to foster job retention.
792.07 Declaration of estimated tax
792.08 Credit for tax paid.
792.081 Credit for tax paid to another city.
792.082 Refundable credit for qualifying loss.
792.083 Credit for person working in joint economic development district or zone.
792.084 Credit for tax beyond statute for obtaining refund.
792.09 Annual return.
792.091 Return and payment of tax.
792.092 Return and payment of tax; individuals serving in combat zone.
792.093 Use of Ohio Business Gateway; types of filings authorized.
792.094 Extension of time to file.
792.095 Amended returns.
792.096 Refunds.
792.10 Penalty, interest, fees and charges.
792.11 Audit.
792.12 Rounding.
792.13 Authority and powers of the Tax Administrator.
792.131 Authority of Tax Administrator; administrative powers of the Tax Administrator.
792.132 Authority of Tax Administrator; compromise of claim and payment over time.
792.133 Authority of Tax Administrator; right to examine.
792.134 Authority of Tax Administrator; requiring identifying information.
792.14 Confidentiality.
792.15 Fraud.
792.16 Opinion of the Tax Administrator.
792.17 Assessment; appeal based on presumption of delivery.
792.18 Board of Review; appeal to Board of Review.
792.19 Actions to recover; statute of limitations.
792.20 Adoption of rules.
792.21 Rental and leased property.
792.22 Filing net profit taxes; election to be subject to provisions of chapter.
792.2201 Definitions.
792.2202 Applicability; taxable situs; apportionment.
792.2203 Information provided to Tax Administrator; confidentiality.
792.2204 Filing of annual return; remittance; disposition of funds.
792.2205 Electronic filing.
792.2206 Consolidated returns.
792.2207 Failure to pay tax.
792.2208 Declaration of estimated taxes.
792.2209 Additional penalties.
792.2210 Assessments against taxpayer.
792.2211 Refund applications.
792.2212 Amended returns.
792.2213 Examination of records and other documents and persons.
792.2214 Credits.
792.2215 Reckless violations; penalties.
792.97 Collection after termination of chapter.
792.98 Savings clause.
792.99 Violations; penalty.
(a) 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 on income and the withholding tax established by this chapter are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio R.C. Chapter 718. This chapter is deemed to incorporate the provisions of Ohio R.C. Chapter 718.
(b) The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the City, and shall be measured by Municipal taxable income. The City shall tax income at a uniform rate. The tax is levied on Municipal taxable income, as defined herein.
(Ord. 151-2015. Passed 12-7-15.)
To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the city, there shall be, and is hereby levied a tax on salaries, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided. Effective January 1, 2016, the tax shall be levied at a rate of two and eighty-five one hundredths percent.
(Ord. 151-2015. Passed 12-7-15.)
The funds collected under the provisions of this chapter shall be disbursed in the following manner:
(a) First, such part thereof as shall be necessary to defray all expenses of collecting the tax and of administering and enforcing the provisions of this chapter shall be paid.
(b) The balance remaining after payment of the expenses referred to in subsection (a) hereof shall be deposited in the General Fund for Municipal purposes, except as provided in subsection (c) hereof.
(c) Of the additional .85 percent income tax levied by Ordinance 200-1994, passed August 22, 1994, .38 percent shall be used to supplement both the General Fund, for such basic expenses as safety services and general maintenance, and the Permanent Improvement Fund, for expenses such as sewers, streets and curbs, as determined by ordinance, and .47 percent shall be used for school district current expenses.
(Ord. 151-2015. Passed 12-7-15.)
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