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If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein is found to be unconstitutional, illegal or invalid such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 1966-104. Passed 12-30-66.)
(a) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period. are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Sections 193.49, 193.50, 193.51, 193.46, 193.47 and 193.48.
(b) Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 193.30 and 193.36 as though the same were continuing.
(Ord. 1966-104. Passed 12-30-66.)
Any person required to collect, truthfully account for and pay over tax imposed by Section 193.22 who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
The term person, as used in this section, including an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee or member is under a duty to perform the act in respect to which the violation occurs.
(Ord. 1976-39. Passed 5-24-76.)
(a) All owners of rental or leased property, who rent to tenants, shall file with the Tax Administrator a report showing the name and address of each tenant who occupies such premises within the City as of January 1, 2005.
(b) Within 30 days after a new tenant occupies rental property of any kind within the City, all owners of rental or leased property who rent to tenants shall file with the Tax Administrator a report showing the name and address of each tenant who occupies such rental premises within the City.
(c) Within 30 days after a tenant vacates a rental or leased property located within the City, the owner of such vacated rental or leased property shall file with the Tax Administrator a report showing the date of vacation from the rental or leased property and the forwarding address of such vacating tenant.
(d) Property owners having 12 or more rental or leased units may, in lieu of divisions (b) and (c) of this section, comply with the intent of this section by filing with the Tax Administrator on a monthly or quarterly basis, as the Tax Administrator may prescribe by rule or regulation, a complete list of new tenants' names and addresses and a complete list of names and available forwarding addresses of tenants who vacate their units.
(e) For purposes of this section, “tenant” means:
(1) A person 18 years of age or older known to be occupying rental or leased property;
(2) If there is a written lease or rental agreement, the person who signed the written lease or rental agreement with the owner; or
(3) If there is an oral lease or rental agreement, the person with whom the owner entered into the oral lease or rental agreement.
(Ord. 1986-16. Passed 4-14-86; Ord. 2004-36. Passed 12-13-04.)
(a) An unreimbursed employee business expense for business expenses in excess of two percent of Federal adjusted gross income shall be allowed. Business expenses shall consist solely of the following items:
(1) Vehicle expenses (standard mileage rate or actual car expenses);
(2) Parking fees, tolls and transportation, including train, bus or air; and
(3) Travel expenses while away from home overnight.
(b) Vehicle and travel expenses for educational purposes or for the purpose of commuting to the place of employment shall not be permitted.
(Ord. 1996-1. Passed 1-8-96.)
(a) No person, firm, partnership, corporation or other entity shall perform any construction work within the City of Parma Heights without first obtaining a city tax account number and a certificate of Income Tax Registration from the City Income Tax Department.
(b) Any such person, firm, partnership, corporation or other entity engaged in construction work within the City shall provide either of Federal tax identification number or social security number and all information required on the form provided to establish an account in the Income Tax Department prior to applying for a building permit with the City's Building Department and prior to beginning any construction work.
(c) The Income Tax Department shall issue a certificate of Income Tax Registration to the contractor and forward a copy of the same to the City Building Department. The City's Building Department shall not issue a Building Department Contractor Registration or a building permit without having first verified that a Contractor Income Tax Registration has been issued to the contractor.
(d) A certificate of Income Tax Registration may be cancelled or revoked by the Income Tax Department for the failure of said contractor or subcontractor to remain current in the filing of required tax documents for failing to remain current in required payment of taxes and for failure to comply with this chapter.
(e) Failure to possess a valid certificate of Income Tax Registration shall be cause for the issuance of an order to suspend work by the Building Department prior to commencement of and/or during the performance of the construction work. Proof of possession of a valid certification of Income Tax Registration shall be necessary to commence or resume suspended construction work.
(f) The person, firm, partnership or corporation or other entity doing construction work within the City as a condition of securing and maintaining a valid certificate of Income Tax Registration, agrees to supply the Income Tax Department with a list of its subcontractor's names, addresses, social security or Federal identification number, and a listing of the service each subcontractor will perform, prior to beginning construction work.
(g) The contractor or subcontractor further agree that all city withholding taxes due or payable under Chapter 193 of these Codified Ordinances shall be withheld by the contractor or subcontractor pursuant to the requirements of Section 193.36; and further agrees to filing of the Annual Net Profit Return and payment of any income tax due.
(Ord. 2007-5. Passed 3-12-07.)
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