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Groveport Overview
Codified Ordinances of Groveport, OH
CODIFIED ORDINANCES OF GROVEPORT, OHIO
CERTIFICATION
ROSTER OF OFFICIALS
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
TABLES OF SPECIAL ORDINANCES
CHARTER
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 181 Income Tax
CHAPTER 182 Municipal Income Tax Effective January 1, 2016
182.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE; APPLICABILITY AND EFFECTIVE DATE.
182.011 AUTHORITY TO LEVY TAX.
182.012 PURPOSES OF TAX; RATE.
182.013 ALLOCATION OF FUNDS.
182.014 APPLICABILITY AND EFFECTIVE DATE.
182.02 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
182.03 DEFINITIONS.
182.04 INCOME SUBJECT TO TAX FOR INDIVIDUALS.
182.041 DETERMINING MUNICIPAL TAXABLE INCOME FOR INDIVIDUALS.
182.042 DOMICILE.
182.043 EXEMPTION FOR MEMBER OR EMPLOYEE OF GENERAL ASSEMBLY AND CERTAIN JUDGES.
182.05 COLLECTION AT SOURCE.
182.051 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES.
182.052 COLLECTION AT SOURCE; OCCASIONAL ENTRANT.
182.053 COLLECTION AT SOURCE; CASINO AND VIDEO LOTTERY TERMINAL.
182.06 INCOME SUBJECT TO NET PROFIT TAX.
182.061 DETERMINING MUNICIPAL TAXABLE INCOME FOR TAXPAYERS WHO ARE NOT INDIVIDUALS.
182.062 NET PROFIT; INCOME SUBJECT TO NET PROFIT TAX; ALTERNATIVE APPORTIONMENT.
182.063 CONSOLIDATED FEDERAL INCOME TAX RETURN.
182.064 TAX CREDIT FOR BUSINESSES THAT FOSTER NEW JOBS IN THE MUNICIPALITY.
182.065 TAX CREDITS TO FOSTER JOB RETENTION.
182.066 ELECTION BY A NET PROFIT TAXPAYER TO BE SUBJECT TO THE PROVISIONS OF OHIO REVISED CODE CHAPTER 718.
182.07 DECLARATION OF ESTIMATED TAX.
182.08 CREDIT FOR TAX PAID.
182.081 CREDITS, EXEMPTIONS AND CITY CONTRACTS.
182.082 REFUNDABLE CREDIT FOR QUALIFYING LOSS.
182.083 CREDIT FOR TAX BEYOND STATUTE FOR OBTAINING REFUND.
182.09 ANNUAL RETURN.
182.091 RETURN AND PAYMENT OF TAX.
182.092 RETURN AND PAYMENT OF TAX; INDIVIDUALS SERVING IN COMBAT ZONE.
182.093 USE OF OHIO BUSINESS GATEWAY; TYPES OF FILINGS AUTHORIZED.
182.094 EXTENSION OF TIME TO FILE.
182.095 AMENDED RETURNS.
182.096 REFUNDS.
182.10 PENALTY, INTEREST, FEES, AND CHARGES.
182.11 AUDIT.
182.12 ROUNDING.
182.13 AUTHORITY AND POWERS OF THE TAX ADMINISTRATOR.
182.131 AUTHORITY OF TAX ADMINISTRATOR; ADMINISTRATIVE POWERS OF THE TAX ADMINISTRATOR.
182.132 AUTHORITY OF TAX ADMINISTRATOR; COMPROMISE OF CLAIM AND PAYMENT OVER TIME.
182.133 AUTHORITY OF TAX ADMINISTRATOR; REQUIRING IDENTIFYING INFORMATION.
182.14 CONFIDENTIALITY.
182.15 FRAUD.
182.16 OPINION OF THE TAX ADMINISTRATOR.
182.17 ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY.
182.18 LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF TAX REVIEW.
182.19 ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.
182.20 ADOPTION OF RULES.
182.21 ELECTION TO BE SUBJECT TO ORC SECTION 718.80 TO 718.95.
182.97 COLLECTION AFTER TERMINATION OF CHAPTER.
182.98 SAVINGS CLAUSE.
182.99 VIOLATIONS; PENALTY.
CHAPTER 183 Hotel Tax
CHAPTER 185 Motor Vehicle License Tax
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 FIFTEEN - FIRE PREVENTION CODE
CHAPTER 182
Municipal Income Tax Effective January 1, 2016
182.01   Authority to levy tax; purposes of tax; rate; applicability and effective date.
182.011   Authority to levy tax.
182.012   Purposes of tax; rate.
182.013   Allocation of funds.
182.014   Applicability and effective date.
182.02   Statement of procedural history; state mandated changes to Municipal Income Tax.
182.03   Definitions.
182.04   Income subject to tax for individuals.
182.041   Determining municipal taxable income for individuals.
182.042   Domicile.
182.043   Exemption for member or employee of General Assembly and certain judges.
182.05   Collection at source.
182.051   Collection at source; withholding from qualifying wages.
182.052   Collection at source; occasional entrant.
182.053   Collection at source; casino and video lottery terminal.
182.06   Income subject to net profit tax.
182.061   Determining municipal taxable income for taxpayers who are not individuals.
182.062   Net profit; income subject to net profit tax; alternative apportionment.
182.063   Consolidated Federal Income Tax Return.
182.064   Tax credit for businesses that foster new jobs in the Municipality.
182.065   Tax credits to foster job retention.
182.066   Election by a net profit taxpayer to be subject to the provisions of Ohio Revised Code Chapter 718.
182.07   Declaration of estimated tax.
182.08   Credit for tax paid.
182.081   Credits, exemptions and City contracts.
182.082   Refundable credit for qualifying loss.
182.083   Credit for tax beyond statute for obtaining refund.
182.09   Annual return.
182.091   Return and payment of tax.
182.092   Return and payment of tax; individuals serving in combat zone.
182.093   Use of Ohio Business Gateway; types of filings authorized.
182.094   Extension of time to file.
182.095   Amended returns.
182.096   Refunds.
182.10   Penalty, interest, fees and charges.
182.11   Audit.
182.12   Rounding.
182.13   Authority and powers of the Tax Administrator.
182.131   Authority of Tax Administrator; administrative powers of the Tax Administrator.
182.132   Authority of Tax Administrator; compromise of claim and payment over time.
182.133   Authority of Tax Administrator; requiring identifying information.
182.14   Confidentiality.
182.15   Fraud.
182.16   Opinion of the Tax Administrator.
182.17   Assessment; appeal based on presumption of delivery.
182.18   Local Board of Tax Review; appeal to Local Board of Tax Review.
182.19   Actions to recover; statute of limitations.
182.20   Adoption of rules.
182.21      Election to be subject to ORC Section 718.80 to 178.95.
182.97   Collection after termination of chapter.
182.98   Savings clause.
182.99   Violations; penalty.
CROSS REFERENCES
General taxing powers - see CHTR. §9.01
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch. 5747
182.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE; APPLICABILITY AND EFFECTIVE DATE.
182.011 AUTHORITY TO LEVY TAX.
      (A)    The tax on income and the withholding tax established by this Chapter 182 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 182 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code Chapter 718 (ORC 718). This chapter is deemed to incorporate the provisions of ORC 718.
   (B)   The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the municipal corporation, and shall be measured by municipal taxable income. The Municipality shall tax income at a uniform rate. The tax is levied on Municipal Taxable Income, as defined herein.
   (C)   The income tax at the rate of two (2) percent shall be levied, collected and paid with respect to the qualifying wages, commissions, and other compensation earned or deemed to be received on or after January 1, 2016, and with respect to the net profits of business, professions or other activities earned on or after January 1, 2016. The income tax rate of two (2) percent shall be levied, collected and paid with respect to: all prizes, awards and winnings of residents of the city derived from gaming, wagering, sweepstakes and games of chance; all prizes, awards and winnings of non-residents derived from gaming, wagering, sweepstakes and game of chance related to the winning of such income within the city; all prizes, awards and winnings of residents and nonresidents from a casino facility or casino operator located within the city; all prizes, awards and winnings of residents and nonresidents derived from video lottery terminal facilities or video lottery terminal sales agents; and all prizes, awards and winnings paid to residents of the city by the State Lottery Commission. (Ord. 18-070. Passed 12-17-18.)
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