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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
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   175.1901 TAX CREDIT.
   (a)    When the taxable income of a Mayfield Village resident is subject to a municipal income tax in another municipality on the same income taxable under this chapter, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to such other municipality, equal to 100 percent of the amount obtained by multiplying the lower of the tax rate of such other municipality or of Mayfield Village by the taxable income earned in or attributable to the municipality of employment or business activity. For the purposes of this section, taxable income shall include the distributive share of net profits of a resident partner or owner of an unincorporated business entity.
   (b)    A claim for credit or refund under this section shall be made in such manner as the Administrator may by regulation provide. In the event a resident of the Municipality fails, neglects or refuses to file an annual return or declaration on the form prescribed by the Administrator, he shall not be entitled to such credit or refund and shall be considered in violation of this chapter for failure to file a return.
(Ord. 71-50. Passed 12-20-71.)
DISBURSEMENT OF RECEIPTS
   175.2101 DISBURSEMENT OF FUNDS COLLECTED.
   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.
      (Ord. 1021. Passed 8-21-67.)
DUTIES AND AUTHORITY OF THE ADMINISTRATOR
   175.2301 DUTY TO RECEIVE TAX IMPOSED; KEEP RECORDS AND MAKE REPORTS.
   The Administrator shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, keep an accurate record thereof and report all moneys so received . (Ord. 1021. Passed 8-21-67.)
   175.2302 DUTY TO ENFORCE COLLECTION AND KEEP RECORDS.
   The Administrator shall enforce payment of all taxes owing to the Municipality, keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and show the dates and amounts of payments thereof.
(Ord. 1021. Passed 8-21-67.)
   175.2303 AUTHORITY TO MAKE AND ENFORCE REGULATIONS.
   The Administrator is hereby charged with the enforcement of the provisions of this chapter and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
(Ord. 1021. Passed 8-21-67.)
   175.2304 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
   The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
   Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Sections 175.1505 and 175.1701 shall apply.
(Ord. 1021. Passed 8-21-67.)
   175.2305 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE.
   (a)    Preparation of Return by Administrator. If any taxpayer fails to file a tax return which is required by this Municipality's ordinances within the time prescribed therefore but consents to disclose all information necessary to the preparation thereof, then the Administrator may prepare such return which, after being signed by such person, may be received by the Administrator as the return of such person.
   (b)    Execution of Return by Administrator. If any taxpayer fails to file a tax return which is required by this Municipality's ordinances within the time prescribed therefore, or makes, willfully or otherwise, a false or fraudulent return, then the Administrator shall make in a reasonable manner such return from his own knowledge and from such information as he can obtain through testimony or otherwise.
   (c)    Assessment of a Taxpayer by Administrator. The Administrator may calculate and assess any taxpayer for the amount of tax, penalty and interest which is imposed by this Municipality's ordinances and which is due and owing. Such assessment shall be made by the Administrator's issuing summary records to the last known address of the taxpayer of the assessment. This summary shall include the identification of the taxpayer, the character of the liability assessed, the taxation period and the amount of the assessment.
   (d)    Status of Executed Returns and Assessments. Any return executed by or any assessment made by the Administrator pursuant to this Municipality's ordinances shall be prima facie good and sufficient for all legal purposes. The Administrator may execute supplemental tax returns and may issue supplemental assessments whenever the Administrator has knowledge derived from any source including the taxpayer's financial data that any executed tax return or assessment is imperfect or incomplete in any material respect.
   (e)    Limitation of Prosecutions. Neither the Tax Administrator's execution of a return nor the Tax Administrator's assessment of a taxpayer shall start the running of the period of limitations on prosecutions set forth elsewhere in this Municipality's ordinances.
(Ord. 84-41. Passed 12-17-84.)
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