CHAPTER 880: MUNICIPAL INCOME TAX
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
880.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE
§ 880.011 AUTHORITY TO LEVY TAX.
   (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
§ 880.012 PURPOSES OF TAX; RATE.
   (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
§ 880.013 ALLOCATION OF FUNDS.
   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)
§ 880.014 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
   (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)
§ 880.02 EFFECTIVE DATE.
   (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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