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The provisions of this chapter shall not be construed as levying a tax upon the following:
(a) Proceeds from welfare benefits, unemployment insurance benefits, social security benefits, and qualified retirement plans as defined by the Internal Revenue Service.
(b) Proceeds of insurance, annuities, workers' compensation insurance, permanent disability benefits received from local, State and Federal governments, compensation for damages for personal injury and like reimbursements.
(c) Dues, contributions and similar payments received by charitable, religious, educational organizations, or labor unions, trade or professional associations, lodges and similar organizations.
(d) Gains from involuntary conversion, interest on Federal obligations and income of decedent's estate during the period of administration (except such income from the operation of a business).
(e) Alimony.
(f) Compensation for damage to property by way of insurance or otherwise.
(g) Interest and dividends from intangible property.
(h) Active military pay or allowances of members of the Armed Forces of the United States and of members of their reserve components, including the Ohio National Guard, as set forth in Ohio R.C. 718.01.
(i) Income of any charitable, educational, fraternal or other type of nonprofit association or organization enumerated in Ohio R.C. 718.01 to the extent that such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property, or tax-exempt activities.
(j) Any association or organization falling in the category listed in the preceding division (i) of this section receiving income from non-exempt real estate, tangible or intangible personal property, or business activities of a type ordinarily conducted for profit by taxpayers operating for profit shall not be excluded hereunder.
(k) In the event any association or organization receives taxable income as provided in division (j) of this section from real or personal property ownership or income- producing business located both within and without the corporate limits of the Municipality, it shall calculate its income apportioned to the Municipality under the method or methods provided in this chapter.
(l) If exempt for Federal income tax purposes, fellowship and scholarship grants are excluded from Municipal income tax.
(m) The rental value of a home furnished to a minister of the gospel as part of his or her compensation, or the rental allowance paid to a minister of the gospel as part of his or her compensation, to the extent used by him or her to rent or provide a home pursuant to section 107 of the Internal Revenue Code.
(n) Compensation paid under Ohio R.C. 3501.28 or 3501.36 to a person serving as a precinct official, to the extent that such compensation does not exceed one thousand dollars ($1,000.00) annually. Such compensation in excess of one thousand dollars ($1,000.00) may be subjected to taxation. The payer of such compensation is not required to withhold Municipal tax from that compensation.
(o) Compensation paid to an employee of a transit authority, regional transit authority, or a regional transit commission created under Ohio R.C. Chapter 306 for operating a transit bus or other motor vehicle for the authority or commission in or through the Municipality, unless the bus or vehicle is operated on a regularly scheduled route, the operator is subject to such tax by reason of residence or domicile in the Municipality, or the headquarters of the authority or commission is located within the Municipality.
(p) The Municipality shall not tax the compensation paid to a nonresident individual for personal service performed by the individual in the Municipality on 12 or fewer days in a calendar year unless one of the following applies:
(1) The individual is an employee of another person, the principal place of business of the individual's employer is located in another municipality in Ohio that imposes a tax applying to compensation paid to the individual for services paid on those days; and the individual is not liable to that other Municipality for tax on the compensation paid for such services.
(2) The individual is a professional entertainer or professional athlete, the promoter of a professional entertainment or sports event, or an employee of such promoter, all as may be reasonably defined by the Municipality.
(q) (1) The income of a public utility, when that public utility is subject to the tax levied under Ohio R.C. 5727.24 or 5727.30, except a municipal corporation may tax the following, subject to Ohio R.C. Chapter 5745:
A. The income of an electric company or combined company;
B. The income of a telephone company.
(2) As used in division (q)(1) of this section “combined company”, “electric company” and “telephone company” have the same meanings as in Ohio R.C. 5727.01.
(r) Earnings and income in the City of all persons under 18 years of age, whether resident or nonresidents.
(s) Salaries, wages, commissions and other compensation and not profits, the taxation of which is prohibited by the United States Constitution or any act of Congress limiting the power of the States or their political subdivisions to impose net income taxes on income derived from interstate commerce.
(t) Salaries, wages, commissions and other compensation and net profits, the taxation of which is prohibited by the Constitution of the State or any act of the Ohio General Assembly limiting the power of the City to impose net income taxes.
(u) Generally the above noted items in this section are the only forms of income not subject to the tax. Any other income, benefits, or other forms of compensation shall be taxable.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)
Each taxpayer, except as herein provided, shall, whether or not a tax is due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter, and on or before April 15 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return must be filed on or before the fifteenth day of the fourth month following the close of the fiscal year. The Administrator is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by such employer or employers from the salaries, wages, commissions or other compensation of an employee, and paid by him or them to the Administrator shall be accepted as the return required of any employee whose sole income, subject to tax under this chapter, is such salary, wages, commissions or other compensation.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)
The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from such Administrator, setting forth:
(a) The aggregate amounts of salaries, wages, commissions and other compensation earned and gross income from business, professional or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to such tax;
(b) The amount of the tax imposed by this chapter on such earnings and profits; and
(c) Such other pertinent statements, information returns or other information as the Administrator may require.
(Ord. 1966-104. Passed 12-30-66.)
The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period not to exceed six months, or the end of the month following the month of the granted Federal extension. An extension may not be granted where any individual or business is in a delinquent status. The delinquent status shall include, but is not limited to, tax returns, reports or other related documents that have not been filed and/or payments that have not been paid.
(Ord. 1966-104. Passed 12-30-66; Ord. 2001-13. Passed 4-9-01; Ord. 2004-36. Passed 12-13-04.)
(a) On and after January 1, 2003, any municipal corporation that imposes a tax on the income or net profits of corporations shall accept for filing a consolidated income tax return from any affiliated group of corporations subject to the municipal corporation's tax if that affiliated group filed for the same tax reporting period a consolidated return for federal income tax purposes pursuant to section 101 of the Internal Revenue Code.
(b) In the case of a corporation that carried on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates or some other method, or in case any person operates a division, branch, factory, office, laboratory or activity within the City constituting only a portion of its total business, the Administrator shall require such additional information as he or she may deem necessary to ascertain whether net profits are properly allocated to the City. If the Administrator finds that net profits are not properly allocated by reason of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates, or transactions with such division, branch, factory, office, laboratory or activity or by some other method, he or she shall make such allocation as he or she deems appropriate to produce a fair and proper allocation of net profits to the City.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)
(a) Where necessary, an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements, limitations, or both, contained in Sections 193.49, 193.50, 193.51, 193.52 and 193.53. Such amended return shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(b) Within three months from the final determination of any Federal tax liability affecting the taxpayer's tax liability, such taxpayer shall make and file an amended return showing income subject to the tax based upon such final determination of Federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 1966-104. Passed 12-30-66.)
(a) The taxpayer making a return shall, at the time of the filing thereof, pay to the Administrator the amount of taxes shown as due thereon; provided, however, that where any portion of the tax so due shall have been deducted at the source pursuant to the provisions of Section 193.36, or where any portion of such tax shall have been paid by the taxpayer pursuant to the provisions of Section 193.37, credit for the amount so paid shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing such return.
(b) A taxpayer who has overpaid the amount of tax to which the City is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election indicated on the return, such overpayment (or part thereof) shall be refunded; provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.
(Ord. 1986-23. Passed 5-12-86.)
(a) In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City shall deduct, at the time of the payment of a salary, wage, commission or other compensation, the tax of three percent, effective January 1, 2005, per year of the gross salary, wage, commission or other compensation due by the employer to the employee, and shall, on or before the last day of the month following the close of each calendar quarter, make a return and pay to the Administrator the amount of taxes so deducted, subject to divisions (c), (d) and (e) of this section. Such return shall be on a form or forms prescribed by or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld, whether or not such tax has in fact been withheld. The officer or employee having control or supervision or who is charged with the responsibility of filing the return, including the power of making the payment, shall be personally liable for the failure to file the return and pay the tax due as required herein. The dissolution, bankruptcy or reorganization of any such employer does not discharge an officer's or employee's liability, for a prior failure of such business, to file a return and pay taxes due. An employee is not relieved from liability for a tax by the failure of the employer to withhold the tax as required by a municipal corporation or by the employer's exemption from the requirement to withhold the tax.
(b) Such employer, in collecting such tax, shall be deemed to hold the same, until payment is made by such employer to the City, as a trustee for the benefit of the City, and any such tax collected by such employer from his or her employees, shall, until the same is paid to the City, be deemed a trust fund in the hands of such employer.
(c) Such employer who deducts the tax in an amount of two hundred fifty dollars ($250.00) or more in the first or second month of a calendar quarter shall, on or before the twentieth day of the following month, pay to the Administrator the amount of taxes so deducted.
(d) Such employer who makes such payments on a monthly basis for the first two months of a calendar quarter shall pay such tax deducted for the third month of a calendar quarter at the regular time for filing the employer's quarterly return of income tax withheld.
(e) Such payments shall be on a form or forms furnished by or obtainable upon request from the Administrator, setting forth the amount of tax deducted for the month.
(f) No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him or her exclusively in or about such person's residence, even though such residence is in the City, but such employee shall be subject to all of the requirements of this chapter.
(Ord. 1985-5. Passed 3-11-85; Ord. 2001-13. Passed 4-9-01; Ord. 2004-36. Passed 12-13-04.)
(a) Every resident must file a declaration of estimated income.
(b) Every person who anticipates any taxable income which is not subject to Section 193.36 of this section, or who engages in any business, profession, enterprise or activity subject to the tax imposed by Section 193.22 shall file a declaration setting forth such estimated income or the estimated profit or loss for such business activity together with the estimated tax due thereon.
(Ord. 1971-75. Passed 12-27-71.)
(b) Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)
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