Skip to code content (skip section selection)
Compare to:
Euclid Overview
Euclid, OH Code of Ordinances
CODIFIED ORDINANCES OF THE CITY OF EUCLID, OHIO
CERTIFICATION
DIRECTORY OF OFFICIALS (2024)
PRELIMINARY UNIT
THE CHARTER OF THE CITY OF EUCLID, OHIO
PART ONE - ADMINISTRATION CODE
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION AND TAXATION CODE
TITLE ONE - Business Regulation
TITLE THREE - Taxation
CHAPTER 791 Municipal Income Tax Regulations Effective Through December 31, 2015
CHAPTER 792 Municipal Income Tax Regulations Effective Beginning January 1, 2016
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.
CHAPTER 793 Transient Occupancy Tax
CHAPTER 795 Motor Vehicle License Tax (Street Maintenance Program)
CHAPTER 797 Admission Tax
PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART ELEVEN - HEALTH AND SANITATION CODE
PART THIRTEEN - PLANNING AND ZONING CODE
PART FIFTEEN - FIRE PREVENTION CODE
PART SEVENTEEN - BUILDING AND HOUSING CODE
Loading...
792.2214 CREDITS.
   (a)   A credit, granted by resolution or ordinance of the City pursuant to Ohio R.C. 718.15 or 718.151, shall be available to a taxpayer that has made the election allowed under Section 792.22 of this chapter, against the municipal corporation's tax on income. A municipal corporation shall submit the following information to the Tax Commissioner on or before the later of January 31, 2018, or the thirty-first day of January of the first year in which the taxpayer is eligible to receive the credit:
      (1)   A copy of the agreement entered into by the City and taxpayer under Ohio R.C. 718.15 or 718.151; and
      (2)   A copy of the ordinance or resolution authorizing the agreement entered into between the City and the taxpayer.
   (b)   (1)   Each taxpayer that claims a credit shall submit, with the taxpayer's tax return, documentation issued by the City granting the credit that confirms the eligibility of the taxpayer for the credit, the amount of the credit for which the taxpayer is eligible, and the tax year to which the credit is to be applied.
      (2)   Such documentation shall be provided in the form prescribed by the Tax Commissioner.
      (3)   Nothing in this section shall be construed to authorize the Tax Commissioner to enter into an agreement with a taxpayer to grant a credit, to determine if a taxpayer meets the conditions of a tax credit agreement entered into by the City and taxpayer under Section 718.15 or 718.151 of this chapter or to modify the terms or conditions of any such existing agreement.
(Ord. 34-2018. Passed 3-5-18.)
792.2215   RECKLESS VIOLATIONS; PENALTIES.
   (a)   Except as provided in division (b) of this section, whoever recklessly violates Section 792.2204(a) of this chapter shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than one thousand dollars ($1,000.00) or imprisonment for a term of up to six months, or both.
   (b)   Each instance of access or disclosure in violation of Section 792.2204(a) of this chapter constitutes a separate offense.
   (c)   These specific penalties shall not be construed to prevent the City from prosecuting any and all other offenses that may apply.
(Ord. 34-2018. Passed 3-5-18.)
792.97 COLLECTION AFTER TERMINATION OF CHAPTER.
   (a)   This chapter shall continue in full force and effect insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue in full force and effect until all of the taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in Section 792.19.
   (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 792.091 as though the same were continuing.
(Ord. 151-2015. Passed 12-7-15.)
Loading...