183.01 Authority to levy tax; purposes of tax; rate.
183.011 Authority to levy tax.
183.012 Purposes and imposition of tax; rate.
183.013 Allocation of funds.
183.014 Statement of procedural history; state mandated changes to Municipal Income Tax.
183.02 Effective dates.
183.03 Definitions.
183.04 Income subject to tax for individuals.
183.041 Determining municipal taxable income for individuals.
183.04 Domicile.
183.043 Exemption for member or employee of general assembly and certain judges.
183.05 Collection at source.
183.051 Collection at source; withholding from qualifying wages.
183.052 Collection at source; occasional entrant.
183.053 Collection at source; video lottery terminals.
183.06 Income subject to net profit.
183.061 Determining municipal taxable income for taxpayers who are not individuals.
183.062 Net profit; income subject to net profit tax; alternative apportionment.
183.063 Consolidated Federal Income Tax return.
183.07 Declaration of estimated tax.
183.08 Credit for tax paid.
183.081 Credit for tax paid to another municipality-municipal contracts.
183.082 Refundable credit for qualifying loss.
183.083 Credit for person working in Joint Economic Development District or Zone.
183.084 Credit for tax beyond statute for obtaining refund.
183.09 Annual return.
183.091 Return and payment of tax.
183.092 Return and payment of tax; individuals serving in combat zone.
183.093 Use of Ohio Business Gateway; types of filings authorized.
183.094 Extension of time to file.
183.095 Amended returns.
183.096 Refunds.
183.10 Penalty, interest, fees, and charges.
183.11 Audit.
183.12 Rounding.
183.13 Authority and powers of the Tax Commissioner.
183.131 Authority of Tax Commissioner; administrative powers of the Tax Commissioner.
183.132 Authority of Tax Commissioner; compromise of claim and payment over time.
183.133 Authority of the Tax Commissioner; right to examine.
183.134 Authority of Tax Commissioner; requiring identifying information.
183.14 Confidentiality.
183.15 Fraud.
183.16 Opinion of the Tax Commissioner.
183.17 Assessment; appeal based on presumption of delivery.
183.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
183.19 Actions to recover; statute of limitations.
183.20 Adoption of rules.
183.21 Landlord and tenant registration.
183.22 Filing net profit taxes; election to be subject to provisions of chapter.
183.23 Definitions.
183.24 Applicability; taxable situs; apportionment.
183.25 Information provided to tax administrators; confidentiality.
183.26 Filing of annual return; remittance; disposition of funds.
183.27 Electronic filing.
183.28 Consolidated returns.
183.29 Failure to pay tax.
183.30 Declaration of estimated taxes.
183.31 Additional penalties.
183.32 Assessments against taxpayer.
183.33 Refund applications.
183.34 Amended returns.
183.35 Examination of records and other documents and persons.
183.36 Credits.
183.37 Reckless violations; penalties.
183.97 Collection after termination of chapter.
183.98 Savings Clause.
183.99 Violations; penalty.
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718
(A) The tax on income and the withholding tax established by this Chapter 183 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 183 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of the Ohio Revised Code 718 (ORC 718). This Chapter is deemed to incorporate the provisions of ORC 718.
(B) 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.
(Ord. 19-15. Passed 10-27-15.)
(A) The purpose of this chapter is to provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements of the City, including, but not limited to, the payment of debt service charges on notes and bonds issued for such purposes.
(B) There shall be, and hereby is, levied a tax on Municipal Taxable Income, to wit-salaries, wages, commissions and other compensation and all other individual income subject to tax under Section 183.04 of this Chapter, and on net profits under Section 183.06 as hereinafter provided, and such tax, consistent with other provisions hereof, shall be at the rate of one percent (1%) until January 1, 1981 and at a rate of one and one-half percent (1½%) on and after January 1, 1981.
(Ord. 19-15. Passed 10-27-15.)
The funds collected under provisions of this chapter shall be applied to the following purposes:
(a) Such part thereof as necessary to defray all costs of collecting the taxes levied by this chapter and the costs of administering and enforcing the provisions thereof.
(b) After allowing for such costs of collection, administration, and enforcement, a sum equal to the amount of taxes collected at a rate of one and one-half percent (1½%) per year shall, unless otherwise directed by Council, for the calendar year 2012, be allocated eighty percent (80%) to the General Fund for general operating expenses and twenty percent (20%), as may be appropriated by ordinance passed by Council, for purposes of maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvement, including the payment of debt service charges on notes and bonds issued for such purposes, and all transfers of income tax monies to these funds made after January 1, 2012, and prior to the effective date of this provision, shall be adjusted in accordance with the above specified percentages.
Commencing January 1, 2016, after allowing for such costs of collection, administration and enforcement, a sum equal to the amount of taxes collected at a rate of one and one-half percent (1½%) per year shall, unless otherwise directed by Council, be allocated ninety percent (90%) to the General Fund for the general operating expenses and ten percent (10%), as may be appropriated by ordinance passed by Council, for purposes of maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements, including the payment of debt service charges on notes and bonds issued for such purposes.
(Ord. 21-15. Passed 12-22-15.)
(A) Significant and wide-ranging amendments to ORC 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of ORC 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(B) As mandated by H.B. 5, the Port Clinton Municipal Income Tax Ordinance 19-15, effective January 1, 2016, comprehensively adopts Chapter 183 in accordance with the provisions of ORC 718 to allow the Municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the Municipality.
(Ord. 19-15. Passed 10-27-15.)
Loading...