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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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   175.2309 CONFIDENTIAL NATURE OF INFORMATION OBTAINED.
   Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this section shall be subject to a fine or penalty as provided in Section 175.1505. Each disclosure shall constitute a separate offense.
   In addition to the penalty, any employee of the Municipality who violates any provision of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 1021. Passed 8-21-67.)
   175.2310 TAXPAYER REQUIRED TO RETAIN RECORDS.
   Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed, or the withholding taxes are paid.
(Ord. 1021. Passed 8-21-67.)
   175.2311 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.
   The Municipality having already entered into an agreement for the establishment of a Regional Council of Governments pursuant to Ordinance 71-31, which Council has organized a municipal tax collection agency known as the "Regional Income Tax Agency, " the Board of Trustees of the Regional Income Tax Agency is authorized to administer and enforce the provisions of this chapter as the agent of Mayfield Village, and the duties and authority of the Administrator hereunder may be performed by the Board of Trustees of the agency through the Administrator of the agency. However, the Administrator of the agency shall have no authority to abate penalties or interest provided for in Section 175.1501 and Section 175.1502 hereunder. (Ord. 71-50. Passed 12-20-71.)
BOARD OF REVIEW
   175.2501 BOARD OF REVIEW ESTABLISHED.
   A Board of Review, consisting of the Law Director of the Municipality and two electors of the Municipality to be appointed by the Mayor and confirmed by a majority of the members of Council, is hereby created. The term of appointment of the elector members shall be for a one year period. The two electors to be appointed may hold other elected or appointed offices in the Municipality, except the Administrator may not serve as a member of the Board of Review.
(Ord. 1021. Passed 8-21-67.)
   175.2502 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
   All rules and regulations and amendments or changes thereto which are adopted by the Administrator under the authority conferred by this chapter must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(Ord. 1021. Passed 8-21-67.)
   175.2503 RIGHT OF APPEAL.
   Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator, provided the taxpayer making the appeal has filed with the Municipality the required return or other documents concerning the obligation at issue. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. Such hearing shall be scheduled within 45 days from the date of appeal. The Board’s ruling must be made within 30 days from the date of the closing of the record, shall be in writing and filed with the Administrator, and within 15 days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.
   For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 2005-05. Passed 1-24-05.)
OTHER PROVISIONS
   175.2701 SEPARABILITY.
   If any sentence, clause, section or part of this chapter or any tax against any individual or any of the several groups specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 1021. Passed 8-21-67.)
   175.2702 COLLECTION OF TAX AFTER TERMINATION OF THIS CHAPTER.
   (a)    This chapter shall continue effective 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 effective until all of the taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of the taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in Sections 175.1505 through 175.1507 and 175.1701 through 175.1703.
 
   (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 Sections 175.1101 and 175.1302 of this chapter as though the same were continuing.
(Ord. 1021. Passed 8-21-67.)