891.01 Authority to levy tax; purposes of tax; rate.
891.02 Effective date.
891.03 Definitions.
891.04 Income subject to tax for individuals.
891.05 Collection at source.
891.06 Income subject to net profit tax.
891.07 Declaration of estimated tax.
891.08 Credit for tax paid.
891.09 Annual return.
891.10 Penalty, interest, fees and charges.
891.11 Audit
891.12 Rounding.
891.13 Authority and powers of the Tax Administrator.
891.14 Confidentiality.
891.141 Background check.
891.15 Fraud
891.16 Opinion of the Tax Administrator.
891.17 Assessment; appeal based on presumption of delivery.
891.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
891.19 Actions to recover; statute of limitations.
891.20 Adoption of rules.
891.21 Mandatory registration.
891.22 Landlord reporting.
891.23 Returned payments from banks.
891.24 Collection of tax after termination of chapter.
891.25 Savings clause.
891.26 Filing net profit return through State Department of Taxation.
891.27 Definitions.
891.28 Alternate apportionment.
891.29 Distribution to municipal corporation.
891.30 Confidentiality and state reporting requirement.
891.31 Taxpayer reporting requirement.
891.32 Electronic filing.
891.33 Consolidated returns.
891.34 Interest.
891.35 Declaration of estimated tax.
891.36 Penalties.
891.37 Assessments.
891.38 Refunds.
891.39 Amended returns.
891.40 Authority of the Tax Commissioner.
891.41 Tax credit.
891.42 Violations.
891.99 Penalty.
CROSS REFERENCES
Earned income tax regulations effective through December 31, 2015 - see B.R. & T. Ch. 890
(a) Authority to Levy Tax.
(1) The tax on income and the withholding tax established by this Chapter 891 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 891 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code Chapter 718. This chapter is deemed to incorporate the provisions of R.C. Chapter 718.
(2) 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.
(b) Purposes of Tax; Rate.
(1) A. In order to provide funds for the purpose of financing capital improvements, general revenue fund operations, safety services, and for other municipal purposes for the City of Newark, there is levied a tax on the municipal taxable income effective July 1, 1967.
B. In order to provide funds for the purpose of financing capital improvements and to facilitate new and expanded economic development in a JEDD or JEDZ and for the municipal purposes of the City of Newark, there is levied a tax on the municipal taxable income to be effective beginning January 1, 2006.
(2) A. Subject to the provisions of Section 891.25, an annual tax for the purposes specified in 891.01(b)(1)A. is hereby levied on and after July 1, 1967, at the rate of one percent per year, and on and after April 1, 1975 at the rate of one and one-fourth percent per year, and on or after January 1, 2002 at the rate of one and three-fourths percent per year upon the municipal taxable income.
(c) Allocation of Funds.
(1) Effective July 1, 1967 one percent of income tax collected for the City shall be allocated to the general revenue fund and capital improvements. Effective April 1, 1975 an additional one-fourth of one percent shall be allocated to the general revenue fund and capital improvements. Effective January 1, 2002, an additional one-half of one percent shall be allocated to safety services.
(2) Effective January 1, 2006, twenty percent of the one and three-fourth percent income tax collected for the Etna Corporate Park JEDZ1 shall be allocated to the JEDZ1 Improvements Account and eighty percent allocated to the distributive parties to the contract.
(3) Effective January 1, 2009, twenty percent of the one and three-fourth percent income tax collected for the Etna Corporate Park JEDZ2 shall be allocated to the JEDZ2 Improvements Account and eighty percent allocated to the distributive parties to the contract.
(4) Effective January 1, 2010, thirty-five percent of the one and three-fourth percent income tax collected for the Pataskala JEDD shall be allocated to the JEDD Improvements account and sixty-five percent allocated to the distributive parties to the contract.
(Ord. 15-25. Passed 9-21-15.)
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