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Grove City Overview
Grove City, Ohio Code of Ordinances
Codified Ordinances of the City of Grove City, Ohio
PRELIMINARY UNIT
GENERAL INDEX
COMPARATIVE SECTION TABLE
TABLES OF SPECIAL ORDINANCES
CHARTER of the CITY OF GROVE CITY, OHIO
PART ONE - ADMINISTRATIVE CODE
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART ELEVEN - PLANNING AND ZONING CODE
PART THIRTEEN - BUILDING CODE
PART FOURTEEN - HOUSING CODE
PART FIFTEEN - FIRE PREVENTION CODE
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194.06   CREDIT FOR TAX PAID.
   (a)   Every individual taxpayer domiciled in Grove City who is required to and does pay, or has acknowledged liability for, a municipal tax to another municipality on or measured by the same income, qualifying wages, commissions, net profits of the resident or other compensation taxable under this chapter may claim a nonrefundable credit upon satisfactory evidence of the tax paid to the other municipality. Subject to subsection (c), the credit shall not exceed the tax due Grove City under this chapter on the resident’s income earned in the other municipality.
   (b)   Grove City shall grant a credit against its tax on income to a resident of Grove City who works in a joint economic development zone created under Section 715.691 or a joint economic development district created under Section 715.70, 715.71 or 715.72 of the ORC to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation.
   (c)   If the amount of tax withheld or paid to the other municipality is less than the amount of tax required to be withheld or paid to the other municipality, then for purposes of subsection (a), "the income, qualifying wages, commissions, net profits of the resident or other compensation" subject to tax in the other municipality shall be limited to the amount computed by dividing the tax withheld or paid to the other municipality by the tax rate for that municipality.
   (d)   Every individual taxpayer domiciled in Grove City whose income subject to the tax imposed by this chapter includes the resident’s distributive share of the net profit of pass-through entities owned directly or indirectly by the resident, may claim a non-refundable credit upon satisfactory evidence of municipal tax paid by the pass-through entities to that municipality. The credit shall not exceed the lesser of:
      (1)   The tax due Grove City under this chapter on the aggregate distributive share of net profit of pass-through entities subject to tax in that municipality reduced by any net operating loss attributable to the resident's ownership interest in a pass-through entity and generated in or allocated to that municipality and further reduced by the aggregate net operating loss of the resident, if any, generated in or allocated to that municipality.
      (2)   The resident's distributive share of the tax paid to that municipality by pass-through entities.
(Ord. C85-15. Passed 11-16-15; Ord. C64-17. Passed 1-16-18.)
194.07   ESTIMATED TAXES.
   (a)   As used in this section:
      (1)   "Estimated taxes" means the amount that the taxpayer reasonably estimates to be the taxpayer's tax liability for Grove City's income tax for the current taxable year.
      (2)   "Tax liability" means the total taxes due to Grove City for the taxable year, after allowing any credit to which the taxpayer is entitled, and after applying any estimated tax payment, withholding payment, or credit from another taxable year.
   (b)   (1)   Every taxpayer shall make a declaration of estimated taxes for the current taxable year, on the form prescribed by the Tax Administrator, if the amount payable as estimated taxes is at least two hundred dollars ($200.00). For the purposes of this section:
         A.   Taxes withheld from qualifying wages shall be considered as paid to the municipal corporation for which the taxes were withheld in equal amounts on each payment date unless the taxpayer establishes the dates on which all amounts were actually withheld, in which case they shall be considered as paid on the dates on which the amounts were actually withheld.
         B.   An overpayment of tax applied as a credit to a subsequent taxable year is deemed to be paid on the date of the postmark stamped on the cover in which the payment is mailed or, if the payment is made by electronic funds transfer, the date the payment is submitted. As used in this subsection, "date of the postmark" means, in the event there is more than one date on the cover, the earliest date imprinted on the cover by the postal service.
      (2)   Taxpayers filing joint returns shall file joint declarations of estimated taxes. A taxpayer may amend a declaration under rules prescribed by the Tax Administrator. A taxpayer having a taxable year of less than twelve (12) months shall make a declaration under rules prescribed by the Tax Administrator.
      (3)   The declaration of estimated taxes shall be filed on or before the date prescribed for the filing of municipal income tax returns under Section 194.05(g) or on or before the fifteenth (15th) day of the fourth (4th) month after the taxpayer becomes subject to tax for the first time.
      (4)   Taxpayers reporting on a fiscal year basis shall file a declaration on or before the fifteenth (15th) day of the fourth (4th) month after the beginning of each fiscal year or period.
      (5)   The original declaration or any subsequent amendment may be increased or decreased on or before any subsequent quarterly payment day as provided in this section.
   (c)   (1)   The required portion of the tax liability for the taxable year that shall be paid through estimated taxes made payable to Grove City, including the application of tax refunds to estimated taxes and withholding on or before the applicable payment date, shall be as follows:
         A.   On or before the fifteenth (15th) day of the fourth (4th) month after the beginning of the taxable year, twenty-two and one-half percent (22.5%) of the tax liability for the taxable year;
         B.   On or before the fifteenth (15th) day of the sixth (6th) month after the beginning of the taxable year, forty-five percent (45%) of the tax liability for the taxable year;
         C.   On or before the fifteenth (15th) day of the ninth (9th) month after the beginning of the taxable year, sixty-seven and one-half percent (67.5%) of the tax liability for the taxable year;
         D.   For an individual, on or before the fifteenth day of the first month of the following taxable year, ninety percent (90%) of the tax liability for the taxable year. For a person other than an individual, on or before the fifteenth (15th) day of the twelfth (12th) month of the taxable year, ninety percent (90%) of the tax liability for the taxable year. (Ord. C10-18. Passed 2-23-18.)
      (2)   When an amended declaration has been filed, the unpaid balance shown due on the amended declaration shall be paid in equal installments on or before the remaining payment dates.
      (3)   On or before the fifteenth (15th) day of the fourth (4th) month of the year following that for which the declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due shall be paid with the return in accordance with Section 194.05.
   (d)   (1)   In the case of any underpayment of any portion of a tax liability, penalty and interest may be imposed pursuant to Section 194.18 upon the amount of underpayment for the period of underpayment, unless the underpayment is due to reasonable cause as described in subsection (e). The amount of the underpayment shall be determined as follows:
         A.   For the first payment of estimated taxes each year, twenty-two and one-half percent (22.5%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment;
         B.   For the second payment of estimated taxes each year, forty-five percent (45%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment;
          C.   For the third payment of estimated taxes each year, sixty-seven and one-half percent (67.5%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment;
         D.   For the fourth payment of estimated taxes each year, ninety percent (90%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment.
      (2)   The period of the underpayment shall run from the day the estimated payment was required to be made to the date on which the payment is made. For purposes of this section, a payment of estimated taxes on or before any payment date shall be considered a payment of any previous underpayment only to the extent the payment of estimated taxes exceeds the amount of the payment presently required to be paid to avoid any penalty.
   (e)   An underpayment of any portion of tax liability determined under subsection (d) shall be due to reasonable cause and the penalty imposed by this section shall not be added to the taxes for the taxable year if any of the following apply:
      (1)   The amount of estimated taxes that were paid equals at least ninety percent (90%) of the tax liability for the current taxable year, determined by annualizing the income received during the year up to the end of the month immediately preceding the month in which the payment is due.
      (2)   The amount of estimated taxes that were paid equals at least one hundred percent (100%) of the tax liability shown on the return of the taxpayer for the preceding taxable year, provided that the immediately preceding taxable year reflected a period of Twelve (12) months and the taxpayer filed a return with Grove City under Section 194.05 for that year.
      (3)   The taxpayer is an individual who resides in Grove City but was not domiciled there on the first day of January of the calendar year that includes the first day of the taxable year.
(Ord. C85-15. Passed 11-16-15; Ord. C46-23. Passed 11-20-23.)
194.08   ROUNDING OF AMOUNTS.
   A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this chapter. Any fractional part of a dollar that equals or exceeds fifty cents ($0.50) shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than fifty cents ($0.50) shall be dropped. If a person chooses to round amounts entered on a document, the person shall round all amounts entered on the document.
(Ord. C85-15. Passed 11-16-15.)
194.09   REQUESTS FOR REFUNDS.
   (a)   As used in this section, "withholding tax” has the same meaning as in Section 194.18.
   (b)   Upon receipt of a request for a refund, the Tax Administrator, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the municipal corporation:
      (1)   Overpayments of ten dollars ($10.00) or more;
      (2)   Amounts paid erroneously if the refund requested is ten dollars ($10.00) or more.
   (c)   (1)   Except as otherwise provided in this chapter, requests for refund shall be filed with the Tax Administrator, on the form prescribed by the Tax Administrator within three (3) years after the tax was due or paid, whichever is later. The Tax Administrator may require the requestor to file with the request any documentation that substantiates the requestor's claim for a refund.
      (2)   On filing of the refund request, the Tax Administrator shall determine the amount of refund due and certify such amount to the appropriate municipal corporation official for payment. Except as provided in subsection (c)(3), the Tax Administrator shall issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment shall state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.
      (3)   If a Tax Administrator denies in whole or in part a refund request included within the taxpayer's originally filed annual income tax return, the Tax Administrator shall notify the taxpayer, in writing, of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under Section 194.21.
   (d)   A request for a refund that is received after the last day for filing specified in subsection (c) shall be considered to have been filed in a timely manner if any of the following situations exist:
      (1)   The request is delivered by the postal service, and the earliest postal service postmark on the cover in which the request is enclosed is not later than the last day for filing the request;
      (2)   The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven (7) days of such last day; or
      (3)   The request is delivered by the postal service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven (7) days of the last day for making the request.
   (e)   Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within ninety (90) days after the final filing date of the annual return or ninety (90) days after the completed return is filed, whichever is later, no interest shall be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year shall be considered to have been paid before the date on which the return on which the tax is reported is due, without regard to any extension of time for filing that return. Interest shall be paid at the interest rate described in Section 194.18(a)(4).
(Ord. C85-15. Passed 11-16-15.)
194.10   SECOND MUNICIPALITY IMPOSING TAX AFTER TIME PERIOD ALLOWED FOR REFUND.
   (a)   Income tax that has been deposited with Grove City, but should have been deposited with another municipality, is allowable by Grove City as a refund but is subject to the three (3) year limitation on refunds.
   (b)   Income tax that was deposited with another municipality but should have been deposited with Grove City is subject to recovery by Grove City. If Grove City's tax on that income is imposed after the time period allowed for a refund of the tax or withholding paid to the other municipality, Grove City shall allow a nonrefundable credit against the tax or withholding Grove City claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipality with respect to such income or wages.
   (c)   If Grove City's tax rate is less than the tax rate in the other municipality, then the nonrefundable credit shall be calculated using Grove City's tax rate. However, if Grove City's tax rate is greater than the tax rate in the other municipality, the tax due in excess of the nonrefundable credit is to be paid to Grove City, along with any penalty and interest that accrued during the period of nonpayment.
   (d)   Nothing in this section permits any credit carryforward.
(Ord. C85-15. Passed 11-16-15.)
194.11   AMENDED RETURNS.
   (a)   (1)   If a taxpayer's tax liability shown on the annual tax return for Grove City changes as a result of an adjustment to the taxpayer's federal or state income tax return, the taxpayer shall file an amended return with Grove City. The amended return shall be filed on a form required by the Tax Administrator.
      (2)   If a taxpayer intends to file an amended consolidated municipal income tax return, or to amend its type of return from a separate return to a consolidated return, based on the taxpayer's consolidated federal income tax return, the taxpayer shall notify the Tax Administrator before filing the amended return.
   (b)   (1)   In the case of an underpayment, the amended return shall be accompanied by payment of any combined additional tax due, together with any penalty and interest thereon. If the combined tax shown to be due is ten dollars ($10.00) or less, no payment need be made. The amended return shall reopen those facts, figures, computations, or attachments from a previously filed return that are not affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return only:
         A.   To determine the amount of tax that would be due if all facts, figures, computations, and attachments were reopened; or
         B.   If the applicable statute of limitations for civil actions or prosecutions under Section 194.12 have not expired for a previously filed return.
      (2)   The additional tax to be paid shall not exceed the amount of tax that would be due if all facts, figures, computations, and attachments were reopened; i.e., the payment shall be the lesser of the two (2) amounts.
   (c)   (1)   In the case of an overpayment, a request for refund may be filed under this subsection within the period prescribed by Section 194.11(d) for filing the amended return, even if it is filed beyond the period prescribed in that subsection if it otherwise conforms to the requirements of that subsection. If the amount of the refund is less than ten dollars ($10.00), no refund need be paid by Grove City. A request filed under this subsection shall claim refund of overpayments resulting from alterations only to those facts, figures, computations, or attachments required in the taxpayer's annual return that are affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return, unless it is also filed within the time prescribed in Section 194.09.
      (2)   The amount to be refunded shall not exceed the amount of refund that would be due if all facts, figures, computations, and attachments were reopened. All facts, figures, computations, and attachments may be reopened to determine the refund amount due by inclusion of all facts, figures, computations, and attachments.
   (d)   Within sixty (60) days after the final determination of any federal or state tax liability affecting the taxpayer's Grove City's tax liability, that taxpayer shall make and file an amended Grove City return showing income subject to Grove City income tax based upon such final determination of federal or state tax liability. The taxpayer shall pay any additional Grove City income tax shown due thereon or make a claim for refund of any overpayment, unless the tax or overpayment is less than ten dollars ($10.00).
(Ord. C85-15. Passed 11-16-15.)
194.12   LIMITATIONS.
   (a)   (1)   A.   Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the later of:
            1.   Three (3) years after the tax was due or the return was filed, whichever is later; or
            2.   One (1) year after the conclusion of the qualifying deferral period, if any.
         B.   The time limit described in subsection (a)(1)A. may be extended at any time if both the Tax Administrator and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension. Any extension shall also extend for the same period of time the time limit described in subsection (c).
      (2)   As used in this section, "qualifying deferral period" means a period of time beginning and ending as follows:
         A.   Beginning on the date a person who is aggrieved by an assessment files with the Board of Tax Review the request described in Section 194.21. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Board of Tax Review did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.
         B.   Ending the later of the sixtieth (60th) day after the date on which the final determination of the Board of Tax Review becomes final or, if any party appeals from the determination of the Board-of Tax Review, the sixtieth (60th) day after the date on which the final determination of the Board of Tax Review is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken.
   (b)   Prosecutions for an offense made punishable under a resolution or ordinance imposing an income tax shall be commenced within three (3) years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six (6) years after the commission of the offense.
   (c)   A claim for a refund of municipal income taxes shall be brought within the time limitation provided in Section 194.09.
   (d)   (1)   Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the assessment that is the subject of the appeal. The acceptance of a payment by Grove City does not prejudice any claim for refund upon final determination of the appeal.
      (2)   If upon final determination of the appeal an error in the assessment is corrected by the Tax Administrator, upon an appeal so filed or pursuant to a final determination of the Board of Tax Review, of the Ohio Board of Tax Appeals, or any court to which the decision of the Ohio Board of Tax Appeals has been appealed, so that the resultant amount due is less than the amount paid, a refund will be paid in the amount of the overpayment as provided by Section 194.09, with interest on that amount as provided by Section 194.09(e).
   (e)   No civil action to recover Grove City income tax or related penalties or interest shall be brought during either of the following time periods:
      (1)   The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties;
      (2)   The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
(Ord. C85-15. Passed 11-16-15.)
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