Section
880.01 Authority to Levy Tax; Purposes of Tax; Rate
880.011 Authority to levy tax
880.012 Purposes of tax; rate
880.013 Allocation of funds
880.014 Statement of procedural history; state mandated changes to municipal income tax
880.02 Effective date
880.03 Definitions
880.04 Income Subject to Tax for Individuals
880.041 Determining municipal taxable income for individuals
880.042 Domicile
880.043 Exemption for member or employee of General Assembly and certain judges
880.05 Collection at Source
880.051 Collection at source; withholding from qualifying wages
880.052 Collection at source; occasional entrant
880.06 Income Subject to Net Profit Tax
880.061 Determining municipal taxable income for taxpayers who are not individuals
880.062 Net profit; income subject to net profit tax; alternative apportionment
880.063 Consolidated federal income tax return
880.064 Tax credit for businesses that foster new jobs in Ohio
880.065 Tax credits to foster job retention
880.07 Declaration of estimated tax
880.08 Credit for Tax Paid
880.081 Credit for tax paid to another municipality
880.082 Refundable credit for qualifying loss
880.083 Credit for person working in joint economic development district or zone
880.084 Credit for tax beyond statute for obtaining refund
880.09 Annual Return
880.091 Return and payment of tax
880.092 Return and payment of tax; individuals serving in combat zone
880.093 Use of Ohio Business Gateway; types of filings authorized
880.094 Extension of time to file
880.095 Amended returns
880.096 Refunds
880.10 Penalty, interest, fees and charges
880.11 Audit
880.12 Rounding
880.13 Authority and Powers of the Tax Administrator
880.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
880.132 Authority of Tax Administrator; compromise of claim and payment over time
880.133 Authority of Tax Administrator; right to examine
880.134 Authority of Tax Administrator; requiring identifying information
880.14 Confidentiality
880.15 Fraud
880.16 Opinion of the Tax Administrator
880.17 Assessment; appeal based on presumption of delivery
880.18 Local Board of Tax Review; appeal to Local Board of Tax Review
880.19 Actions to recover; statute of limitations
880.20 Adoption of rules
880.21 Duties of the Tax Administrator
880.22 Reporting of rental units
880.25 Gateway registration
880.97 Collection after termination of chapter
880.98 Savings clause
880.99 Violations; penalty
Cross-reference:
Tax Commissioner/Deputy Treasurer, see § 224.02
Tax exemption of urban renewal property, see § 1232.09
Statutory reference:
Municipal income taxes, see Ohio R.C. Chapter 718
Payroll deductions, see Ohio R.C. 9.42
(A) The tax on income and the withholding tax established by this chapter are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this chapter are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of R.C. Chapter 718. This chapter is deemed to incorporate the provisions of R.C. Chapter 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. 2015-100, passed 12-8-15)
Statutory reference:
Authority to tax income and withhold tax, see R.C. § 718.04
(A) To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvement in the city there shall be, and is hereby levied a tax on salaries, wages, commissions and other compensation, and on net profits as hereinafter provided.
(B) Rate of tax: An annual tax for the purposes specified in this chapter shall be imposed on and after January 1, 2016, at the rate of 2.0% per annum upon salaries, wages, commissions and other compensation, and on net profits as hereinafter provided.
(Ord. 2015-100, passed 12-8-15)
Statutory reference:
Authority to tax income and withhold tax, see R.C. § 718.04
The funds collected under the provisions of this chapter shall be placed in the Earned Income Tax Fund and shall be applied for the following purposes, and in the following order, to wit:
(A) Such part thereof as shall be necessary to defray all cost of collecting taxes levied by this chapter and the cost of administering and enforcing the provisions hereof.
(B) Such part thereof, to be determined later, as is necessary for the purpose of paying any refunds payable under this chapter.
(C) The balance of the funds so collected shall be used for such specific purposes as Council may appropriate moneys for from this Fund, including without limitation, the appropriation of funds for general municipal operations and debt retirement, extension, enlargement or improvement of municipal services and facilities, street improvement and repairs and permanent improvements.
(Ord. 2015-100, passed 12-8-15)
(A) Significant and wide-ranging amendments to R.C. Chapter 718 were enacted by Am. Sub. H.B. 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 R.C. Chapter 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
(B) As mandated by H.B. 5, this chapter, effective January 1, 2016, comprehensively enacts this chapter in accordance with the provisions of R.C. Chapter 718 to allow the municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the municipality.
(Ord. 2015-100, passed 12-8-15)
(A) This chapter, effective January 1, 2016, and corresponding changes to R.C. Chapter 718, apply to municipal taxable years beginning on or after January 1, 2016. All provisions of this chapter apply to taxable years beginning 2016 and succeeding taxable years.
(B) This chapter does not repeal the existing sections of Chapter 880 for any taxable year prior to 2016, but rather enacts Chapter 880 effective January 1, 2016. For municipal taxable years beginning before January 1, 2016, the municipality shall continue to administer, audit, and enforce the income tax of the municipality under R.C. Chapter 718 and ordinances and resolutions of the municipality as that chapter and those ordinances and resolutions existed before January 1, 2016.
(Ord. 2015-100, passed 12-8-15)
Statutory reference:
Related provisions, see R.C. § 718.04
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