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Mayfield Village Overview
Codified Ordinances of Mayfield Village, OH
Codified Ordinances of Mayfield Village, Ohio
ROSTER OF OFFICIALS
ADOPTING ORDNANCE NO. 87-16
EDITOR'S NOTE
GENERAL INDEX
COMPARATIVE SECTION TABLE
TABLES OF SPECIAL ORDINANCES OF MAYFIELD VILLAGE
CHARTER
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 171 Excise Tax on Lodgings
CHAPTER 173 Admissions Tax
CHAPTER 175 Income Tax
175.0101 PURPOSE OF LEVY.
175.0301 DEFINITIONS.
175.03011 ADJUSTED FEDERAL TAXABLE INCOME.
175.0302 ADMINISTRATOR.
175.0303 ASSOCIATION.
175.0304 BOARD OF REVIEW.
175.0305 BUSINESS.
175.0306 CORPORATION.
175.0307 EMPLOYEE.
175.0308 EMPLOYER.
175.0309 FISCAL YEAR.
175.03091 FUNDAMENTAL CHANGE.
175.03092 GENERIC FORM.
175.0310 GROSS RECEIPTS.
175.03101 MANAGER.
175.0311 NET PROFITS.
175.0312 NONRESIDENT.
175.0313 NONRESIDENT UNINCORPORATED BUSINESS ENTITY.
175.03131 PENSION.
175.0314 PERSON.
175.0315 PLACE OF BUSINESS.
175.03151 QUALIFYING WAGE.
175.0316 RESIDENT.
175.0317 RESIDENT UNINCORPORATED BUSINESS ENTITY.
175.0318 TAXABLE INCOME.
175.0319 TAXABLE YEAR.
175.0320 TAXPAYER.
175.0501 RATE AND INCOME TAXABLE.
175.0502 EFFECTIVE PERIOD.
175.0701 METHOD OF DETERMINATION.
175.0702 SALES MADE IN THE MUNICIPALITY DEFINED.
175.0703 TOTAL ALLOCATION.
175.0704 RENTALS.
175.0705 OPERATING LOSS CARRY-FORWARD.
175.0901 SOURCES OF INCOME NOT TAXED.
175.1101 TIME OF MAKING RETURN.
175.1102 FORM AND CONTENT OF RETURN.
175.1103 EXTENSION OF TIME FOR FILING.
175.1104 CONSOLIDATED RETURNS.
175.1105 AMENDED RETURNS.
175.1301 PAYMENT ON FILING.
175.1302 COLLECTION AT SOURCE .
175.1303 DECLARATION OF INCOME NOT COLLECTED AT SOURCE.
175.1304 TIME OF FILING.
175.1305 FORM OF DECLARATION.
175.1306 PAYMENT TO ACCOMPANY DECLARATION.
175.1307 ANNUAL RETURN.
175.1308 EXTENSION OF FILING TIME.
175.1501 INTEREST ON UNPAID TAX.
175.1502 PENALTIES ON UNPAID TAX.
175.1503 EXCEPTIONS.
175.1504 ABATEMENT OF INTEREST AND PENALTY.
175.1505 VIOLATIONS; PENALTY.
175.1506 LIMITATION ON PROSECUTION.
175.1507 FAILURE TO PROCURE FORMS NO EXCUSE.
175.1701 UNPAID TAXES RECOVERABLE AS OTHER DEBTS; TIME LIMITATION ON ADDITIONAL ASSESSMENTS.
175.1702 TIME LIMITATION ON REFUND CLAIMS.
175.1703 AMOUNTS OF LESS THAN ONE DOLLAR.
175.1901 TAX CREDIT.
175.2101 DISBURSEMENT OF FUNDS COLLECTED.
175.2301 DUTY TO RECEIVE TAX IMPOSED; KEEP RECORDS AND MAKE REPORTS.
175.2302 DUTY TO ENFORCE COLLECTION AND KEEP RECORDS.
175.2303 AUTHORITY TO MAKE AND ENFORCE REGULATIONS.
175.2304 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
175.2305 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE.
175.2306 AUTHORITY TO MAKE INVESTIGATIONS.
175.2307 AUTHORITY TO COMPEL PRODUCTION OF RECORDS.
175.2308 REFUSAL TO PRODUCE RECORDS.
175.2309 CONFIDENTIAL NATURE OF INFORMATION OBTAINED.
175.2310 TAXPAYER REQUIRED TO RETAIN RECORDS.
175.2311 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.
175.2501 BOARD OF REVIEW ESTABLISHED.
175.2502 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
175.2503 RIGHT OF APPEAL.
175.2701 SEPARABILITY.
175.2702 COLLECTION OF TAX AFTER TERMINATION OF THIS CHAPTER.
CHAPTER 176 Income Tax Effective January 1, 2016
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 175
Income Tax
PURPOSE
175.0101    Purpose of levy.
DEFINITIONS
175.0301    Definitions.
175.03011   Adjusted federal taxable income.
175.0302    Administrator.
175.0303    Association.
175.0304    Board of Review.
175.0305    Business.
175.0306    Corporation.
175.0307    Employee.
175.0308    Employer.
175.0309    Fiscal year.
175.03091    Fundamental change.
175.03092   Generic form.
175.0310    Gross receipts.
175.03101    Manager.
175.0311    Net profits.
175.0312    Nonresident.
175.0313    Nonresident unincorporated business entity.
175.03131   Pension.
175.0314    Person.
175.0315    Place of business.
175.03151   Qualifying wage.
175.0316    Resident.
175.0317    Resident unincorporated business entity.
175.0318    Taxable income.
175.0319    Taxable year.
175.0320    Taxpayer.
IMPOSITION OF INCOME TAX
175.0501    Rate and income taxable.
175.0502    Effective period.
DETERMINATION OF TAX
175.0701    Method of determination.
175.0702    Sales made in the Municipality defined.
175.0703    Total allocation.
175.0704    Rentals.
175.0705    Operating loss carry-forward.
EXEMPTIONS
175.0901    Sources of income not taxed.
RETURNS
175.1101    Time of making return.
175.1102    Form and content of return.
175.1103    Extension of time for filing.
175.1104    Consolidated returns.
175.1105    Amended returns.
PAYMENT OF TAX
175.1301    Payment on filing.
175.1302    Collection at source.
175.1303    Declaration of income not collected at source.
175.1304    Time of filing.
175.1305    Form of declaration.
175.1306    Payment to accompany declaration.
175.1307    Annual return.
175.1308    Extension of filing time.
INTEREST AND PENALTIES
175.1501    Interest on unpaid tax.
175.1502    Penalties on unpaid tax.
175.1503    Exceptions.
175.1504    Abatement of interest and penalty.
175.1505    Violations; penalty.
175.1506    Limitation on prosecution.
175.1507    Failure to procure forms no excuse.
COLLECTION OF UNPAID TAXES
AND REFUNDS OF OVERPAYMENTS
175.1701    Unpaid taxes recoverable as other debts; time limitation on additional assessments.
175.1702    Time limitation on refund claims.
175.1703    Amounts of less than one dollar.
RELIEF AND RECIPROCITY
175.1901    Tax credit.
DISBURSEMENT OF RECEIPTS
175.2101    Disbursement of funds collected.
DUTIES AND AUTHORITY OF
THE ADMINISTRATOR
175.2301    Duty to receive tax imposed, keep records and make reports.
175.2302    Duty to enforce collection and keep records.
175.2303    Authority to make and enforce regulations.
175.2304    Authority to arrange installment payments.
175.2305    Authority to determine amount of tax due.
175.2306    Authority to make investigations.
175.2307    Authority to compel production of records.
175.2308    Refusal to produce records.
175.2309    Confidential nature of information obtained.
175.2310    Taxpayer required to retain records.
175.2311    Authority to contract for central collection facilities.
BOARD OF REVIEW
175.2501    Board of Review established.
175.2502    Duty to approve regulations and to hear appeals.
175.2503    Right of appeal.
OTHER PROVISIONS
175.2701    Separability.
175.2702    Collection of tax after termination of this chapter.
CROSS REFERENCES
         Limitation - see CHTR. Art. IX §2
         Payroll deductions - see Ohio R.C. 9.42
         Municipal income taxes - see Ohio R.C. Ch. 718
PURPOSE
   175.0101 PURPOSE OF LEVY.
   To provide funds for the purposes of general municipal functions there is hereby levied a tax on all salaries, wages, commissions and other compensations, and on net profits as hereinafter provided.
(Ord. 1021. Passed 8-21-67.)
DEFINITIONS
   175.0301 DEFINITIONS.
   For the purposes of this chapter, the terms, phrases, words and their derivatives shall have the meanings as set forth in the next succeeding sections of this chapter. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 1021. Passed 8-21-67.)
   175.03011 ADJUSTED FEDERAL TAXABLE INCOME.
   “Adjusted federal taxable income” means a “C” corporation’s federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute “adjusted federal taxable income” as if the pass-through entity was a “C” corporation. This definition does not apply to any taxpayer required to file a return under Ohio Revised Code (ORC) section 5745.03 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on or after January 1, 2004.
(Ord. 2005-05. Passed 1-24-05.)
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