EDITOR’S NOTE: It is found and determined by the Council that this chapter is to have prospective application only. Salaries, wages, commissions and other compensation, together with net profis, or any other income subject to the North Olmsted municipal income tax and earned in and prior to the year 2015 shall be governed by Chapter 15, Title One of the Codified Ordinances, titled “Taxation Code; Municipal Income Tax” as it existed immediately prior to the effective date of this chapter.
1501.01 Authority to levy tax; purpose of tax.
1501.02 Definitions.
1501.03 Imposition of income tax.
1501.04 Collection at source.
1501.05 Annual return; filing.
1501.06 Credit for tax paid to other municipalities.
1501.07 Estimated taxes.
1501.08 Rounding of amounts.
1501.09 Requests for refunds.
1501.10 Second municipality imposing tax after time period allowed for refund.
1501.11 Amended returns.
1501.12 Limitations.
1501.13 Audits.
1501.14 Service of assessment.
1501.15 Administration of claims.
1501.16 Tax information confidential.
1501.17 Fraud.
1501.18 Interest and penalties.
1501.19 Authority of Tax Administrator; verification of information.
1501.20 Request for opinion of the Tax Administrator.
1501.21 Board of Tax Review.
1501.22 Authority to create rules and regulations.
1501.23 Rental and leased property.
1501.24 Savings clause.
1501.25 Collection of tax after termination of ordinance.
1501.26 Adoption of RITA Rules and Regulations.
1501.27 Election to be subject to ORC 718.80 to 718.95.
1501.99 Violations; penalties.
CROSS REFERENCES
Limitation on rate of taxation - see CHTR. Art. VIII, Sec. 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718