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Parma Heights Overview
Parma Heights, OH Code of Ordinances
CODIFIED ORDINANCES OF THE CITY OF PARMA HEIGHTS, OHIO
COMPARATIVE SECTION TABLE
TABLES OF SPECIAL ORDINANCES OF PARMA HEIGHTS
CHARTER OF PARMA HEIGHTS, OHIO
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 191 Admissions Tax
CHAPTER 193 Earned Income Tax Regulations Effective Through December 31, 2015
193.01 PURPOSE OF LEVY OF INCOME TAX.
193.02 DEFINITIONS.
193.03 ADMINISTRATOR.
193.04 ASSOCIATION.
193.05 BOARD OF REVIEW.
193.06 BUSINESS.
193.07 CORPORATION.
193.08 EMPLOYEE.
193.09 EMPLOYER.
193.10 FISCAL YEAR.
193.11 GROSS RECEIPTS.
193.12 NET PROFITS.
193.13 NONRESIDENT.
193.14 NONRESIDENT UNINCORPORATED BUSINESS ENTITY.
193.14.1 PASS-THROUGH ENTITY.
193.15 PERSON.
193.16 PLACE OF BUSINESS.
193.17 RESIDENT.
193.18 RESIDENT UNINCORPORATED BUSINESS ENTITY.
193.19 TAXABLE INCOME.
193.20 TAXABLE YEAR.
193.21 TAXPAYER.
193.22 RATE AND INCOME TAXABLE.
193.23 EFFECTIVE PERIOD.
193.24 METHOD OF DETERMINATION OF APPORTIONMENT OF TAX.
193.25 SALES MADE IN THE CITY.
193.26 TOTAL APPORTIONMENT.
193.27 RENTALS.
193.28 OPERATING LOSS CARRY-FORWARD.
193.29 SOURCES OF INCOME NOT TAXED.
193.30 WHEN RETURN REQUIRED TO BE MADE.
193.31 FORM AND CONTENT OF RETURN.
193.32 EXTENSION OF TIME FOR FILING RETURNS.
193.33 CONSOLIDATED RETURNS.
193.34 AMENDED RETURNS.
193.35 PAYMENT OF TAX ON FILING OF RETURN.
193.36 COLLECTION AT SOURCE.
193.37 DECLARATIONS OF INCOME.
193.38 FILING OF DECLARATION.
193.39 FORM OF DECLARATION.
193.40 PAYMENT TO ACCOMPANY DECLARATION.
193.41 ANNUAL RETURN.
193.42 INTEREST ON UNPAID TAX.
193.43 PENALTIES ON UNPAID TAX; FAILURE TO FILE.
193.44 EXCEPTIONS.
193.45 ABATEMENT OF INTEREST AND PENALTY.
193.46 VIOLATIONS.
193.47 LIMITATION ON PROSECUTION.
193.48 FAILURE TO PROCURE FORMS NOT EXCUSE.
193.49 COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.
193.50 REFUNDS OF TAXES ERRONEOUSLY PAID.
193.51 AMOUNTS OF LESS THAN ONE DOLLAR.
193.52 TAX CREDIT.
193.53 CLAIM FOR CREDIT. (REPEALED)
193.54 DISBURSEMENT OF RECEIPTS OF TAX COLLECTION; DISBURSEMENT OF FUNDS COLLECTED.
193.55 DUTY OF THE ADMINISTRATOR TO RECEIVE TAX IMPOSED.
193.56 DUTY TO ENFORCE COLLECTION.
193.57 AUTHORITY TO MAKE AND ENFORCE REGULATIONS.
193.58 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
193.59 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE.
193.60 AUTHORITY TO MAKE INVESTIGATIONS.
193.61 AUTHORITY TO COMPEL PRODUCTIONS OF RECORDS.
193.62 REFUSAL TO PRODUCE RECORDS.
193.63 CONFIDENTIAL NATURE OF INFORMATION OBTAINED.
193.64 TAXPAYER REQUIRED TO RETAIN RECORDS.
193.65 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.
193.66 BOARD OF TAX APPEALS.
193.67 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
193.68 RIGHT OF APPEAL.
193.69 SEVERABILITY.
193.70 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
193.71 FAILURE TO COLLECT AND PAY OVER TAX; ATTEMPT TO EVADE OR DEFEAT TAX.
193.72 TENANT INFORMATION REPORTS BY LANDLORDS.
193.73 ALLOWANCE OF UNREIMBURSED EMPLOYEE BUSINESS EXPENSES.
193.74 CONTRACTOR AND SUBCONTRACTOR INCOME TAX REGISTRATION.
193.99 PENALTY.
CHAPTER 194 Earned Income Tax Regulations Effective Beginning January 1, 2016
CHAPTER 195 Motor Vehicle License Tax
PART THREE - TRAFFIC CODE
PART SIX - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS AND PUBLIC SERVICES CODE
PART ELEVEN - PLANNING AND ZONING CODE
PART THIRTEEN - BUILDING CODE
PART FIFTEEN - FIRE PREVENTION CODE
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193.39   FORM OF DECLARATION.
   (a)   The declaration required by Section 193.37 shall be filed upon a form furnished by, or obtainable from, the Administrator;
   (b)   The original declaration (or any subsequent amendment thereof) may be increased or decreased on or before any subsequent quarterly payment date as provided for herein.
(Ord. 1986-23. Passed 5-12-86.)
193.40   PAYMENT TO ACCOMPANY DECLARATION.
   Such declaration of estimated tax to be paid to the City shall be accompanied by a payment of at least one-fourth of the estimated annual tax and at least a similar amount shall be paid on or before the fifteenth day of the fourth month, and the last day of the seventh and tenth month of the year and the first month of the year following the taxable year. However, in case an amended declaration has been filed, the unpaid balance shown due thereon, shall be paid in equal installments on or before the remaining payment dates. If the total due is less than forty dollars ($40.00) it may be paid in one lump sum. If the amount due is forty dollars ($40.00) or more, payments must be made in quarterly installments.
(Ord. 1983-48. Passed 11-28-83; Ord. 2007-5. Passed 3-12-07.)
193.41   ANNUAL RETURN.
   On or before the fifteenth day of the fourth month of the year following that for which such declaration or amended declaration was or should have been filed, an annual return shall be filed and any balance which may be due shall be paid therewith in accordance with the provisions of Section 193.35.
(Ord. 1966-104. Passed 12-30-66; Ord. 2007-5. Passed 3-12-07.)
193.42   INTEREST ON UNPAID TAX.
   All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of eighteen percent per year or fraction thereof.
(Ord. 1980-26. Passed 6-23-80.)
193.43   PENALTIES ON UNPAID TAX; FAILURE TO FILE.
   In addition to interest as provided in Section 193.42, penalties based on the unpaid tax are hereby imposed as follows:
   (a)   For failure to pay taxes due other than taxes withheld, ten percent per year or fraction thereof.
   (b)   For failure to remit taxes withheld from employees, ten percent per month or fraction thereof.
   (c)   For failure to file any return required under Section 193.30, ten percent of the taxes due, but in any event a minimum penalty of twenty-five dollars ($25.00).
   (d)   For the underpayment of estimated taxes as required by Sections 193.37, 193.38, 193.39 and 193.40, ten percent per year, figured at 0.833 percent per month for each month or fraction thereof that payment is delinquent. No penalty shall be assessed if the aggregate installment payments of estimated taxes are at least eighty percent of the actual tax due, with twenty-five percent of the eighty percent paid each quarter or with an amount equal to the tax liability of the previous year paid on a quarterly basis. The penalty for underpaying estimated taxes is figured separately for each installment.
(Ord. 1983-48. Passed 11-28-83; Ord. 2004-36. Passed 12-13-04.)
193.44   EXCEPTIONS.
   A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator; provided further, that in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, providing an amended return is filed and the additional tax is paid within three months after a final determination of the Federal tax liability. 
(Ord. 1966-104. Passed 12-30-66.)
193.45   ABATEMENT OF INTEREST AND PENALTY.
   The Tax Administrator, for good cause shown, may abate penalty or interest, or both, or the Board of Tax Appeals, upon an appeal from the refusal of the Administrator to abate the penalty or interest, may abate the penalty or interest, or both, for good cause shown.
(Ord. 1966-104. Passed 12-30-66; Ord. 2001-13. Passed 4-9-01.)
193.46   VIOLATIONS.
   No person shall:
   (a)   Fail, neglect or refuse to make any return or declaration required by this chapter;
   (b)   Make any incomplete, false or fraudulent return;
   (c)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
   (d)   Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator;
   (e)   Refuse to permit the Administrator or any duly authorized agent or employee to examine his books, records, papers and Federal Income Tax Returns relating to the income or net profits of a taxpayer;
   (f)   Fail to appear before the Administrator and to produce his books, records, papers or Federal Income Tax Returns relating to the income or net profits of a taxpayer;
   (g)   Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;
   (h)   Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby;
   (i)   Give to an employer false information as to his true name, correct social security number and residence address or fail to promptly notify an employer of any change in residence address and the date thereof;
   (j)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or knowingly give the Administrator false information;
   (k)   Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter; or
   (l)   Fail to fully and completely respond to a questionnaire from the Administrator pertaining to the collection of taxes and enforcement of the provisions of this chapter.
(Ord. 1978-35. Passed 9-11-78.)
193.47   LIMITATION ON PROSECUTION.
   All prosecutions under this section must be commenced within the times stipulated in Ohio R.C. 718.12.
(Ord. 1971-75. Passed 12-27-71; Ord. 2001-13. Passed 4-9-01.)
193.48   FAILURE TO PROCURE FORMS NOT EXCUSE.
   The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 1966-104. Passed 12-30-66.)
193.49   COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.
   All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Except in the case of fraud, or omission of a substantial portion of income subject to this tax, or of failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later; provided, however, in those cases in which a Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability.
(Ord. 1966-104. Passed 12-30-66.)
193.50   REFUNDS OF TAXES ERRONEOUSLY PAID.
   Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date upon which such payment was made or the return was due, or within three months after the final determination of the Federal tax liability, whichever is later.
(Ord. 1966-104. Passed 12-30-66.)
193.51   AMOUNTS OF LESS THAN ONE DOLLAR.
   (a)   Amounts of less than one dollar ($1.00) shall not be collected or refunded.
   (b)   Overpayments of less than five dollars ($5.00) shall not be refunded but shall be applied against liability in the subsequent year where it is evident that a liability will exist in the subsequent year.
(Ord. 1978-36. Passed 9-11-78.)
193.52   TAX CREDIT.
   (a)   When the taxable income of a resident of the City is subject to a municipal tax in another municipality or a Joint Economic Development District on the same income taxable under this chapter, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to such other municipality equal to 100% taxable credit of a 2% limit of city income tax withheld or paid to other cities, including the taxes paid by a pass-through entity on behalf of the partners and/or shareholders.
   (b)   A claim for credit or refund under this section shall be made in such a manner as the Administrator may by regulation provide. If such City resident fails, neglects or refuses to file an annual return or declaration in the form prescribed by the Administrator, he or she shall not be entitled to such credit or refund and shall be considered in violation of this chapter for failure to file a return.
(Ord. 1986-41. Passed 8-11-86; Ord. 2001-13. Passed 4-9-01; Ord. 2004-36. Passed 12-13-04.)
193.53   CLAIM FOR CREDIT. (REPEALED)
   (EDITOR'S NOTE: Section 193.53 was repealed by Ordinance 2001-13, passed April 9, 2001.)
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