CHAPTER 890
Earned Income Tax Regulations Effective Through December 31, 2015
EDITOR'S NOTE: The Income Tax Ordinance of the City of Newark was originally passed by initiative petition on November 3, 1959. Council renewed it for five years on January 1, 1963, by Ordinance 62-150, and for another five years on June 30, 1967, by Ordinance 67-80. Ordinance 69-150, passed December 1, 1969, established an indefinite date of termination for the City Income Tax Ordinance. Ordinance 75-8, passed January 6, 1975, levied an additional income tax of one-fourth of one percent. Ordinance 78-28, passed March 23, 1978, provided an assessment procedure, made changes in penalties and administrative changes. Ordinance 79-21, passed February 21, 1979, clarified income upon which a declaration is to be made. Ordinance 92-59, passed November 2, 1992, enacted amendments, repealed certain sections, and enacted new sections of the Ordinance. Ordinance 93-16, passed March 2, 1993, deleted a statement that provided for no interest on extended filings where tax is due. Ordinance 94-42, passed September 6, 1994, enacted amendments and enacted new sections of the Ordinance. Ordinance 98-60, passed December 7, 1998, enacted amendments to Sections 890.03, 890.05, 890.08 and 890.09. Ordinance 00-42, passed December 4, 2000, amended Section 890.10.  Ordinance 01-52, passed November 19, 2001, enacted amendments, repealed sections and enacted new sections of the Ordinance. Ordinance 04-21, passed July 6, 2004, amended Section 890.03. Ordinance 05-48, passed September 6, 2005, enacted amendments, repealed certain sections, and enacted new sections of the Ordinance.  Ordinance 09-71, passed December 21, 2009, enacted amendments.
890.01   Purpose.
890.02   Definitions.
890.03   Imposition and levy of tax.
890.04   Effective dates.
890.05   Return and payment of tax.
890.051   Overpayment of tax (refund or carry forward).
890.052   Amended return filing; payment and/or refund.
890.06   Collection at source.
890.07   Declarations of estimated tax liability.
890.08   Duties of Treasurer and Tax Administrator.
890.09   Examination of books and records and divulging confidential tax information.
890.10   Interest and penalties.
890.11   Collection of unpaid taxes.
890.111   Alternate method of collection of unpaid taxes.
890.112   Liability of and collection from business organizations.
890.12   Board of Tax Appeals.
890.13   Allocation of funds.
890.14   Credit for tax paid to other municipalities.
890.15   Keeping of records.
890.16   Collection of tax after termination of chapter.
890.17   Application of chapter; separability.
890.18   Mandatory registration and filing.
890.19   Violations.
890.99   Prosecution and fines.
   CROSS REFERENCES
   Power to levy income tax - see Ohio Const., Art. XII, Sec. 5, Art. XII, Sec. 8, Art. XVIII, Sec. 3.
   Joint Economic Development Zone taxes - see Ohio R.C. 716.69(H)
   Municipal income taxes - see Ohio R.C., Chapter 718
   Bond of Tax Administrator - see ADM. 254.01
   Bond of personnel in office of Tax Administrator - see ADM 254.01
   Notification of Tax Administrator required - see B.R. & T. 804.01
   Duties of Tax Administrator re licensing of temporary stores - see B.R. & T. 876.03
   Earned Income Tax Regulations Effective Beginning January 1, 2016 - see B.R. & T.  Ch. 891