EDITOR’S NOTE: Pursuant to Ordinance 41-15 the City has entered into an agreement with the Regional Income Tax Agency for the purpose of administering the income tax laws and collection of income tax revenues.
The tax on income and the withholding tax established by this Chapter 171 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio Revised Code 718. The provisions of this Chapter 171, Sections 171.2801 through 171.2899 are effective for tax years beginning on or after January 1, 2016. Municipal taxable years beginning on or before December 31, 2015 are subject to Chapter 171, Section 171.0101 through 171.2702 and amendments thereto, and rules and regulations and amendments thereto as they existed prior to January 1, 2016.
PURPOSE
171.0101 Purpose of levy on income tax.
DEFINITIONS
171.0301 Definitions.
171.0302 Administrator.
171.0303 Association.
171.0304 Board of Review.
171.0305 Business.
171.0306 Corporation.
171.0307 Employee.
171.0308 Employer.
171.0309 Fiscal year.
171.0310 Gross receipts.
171.0311 Net profits.
171.0312 Nonresident.
171.0313 Nonresident unincorporated business entity.
171.0314 Person.
171.0315 Place of business.
171.0316 Resident.
171.0317 Resident unincorporated business entity.
171.0318 Taxable income.
171.0319 Taxable year.
171.0320 Taxpayer.
171.0321 Joint Economic Development District.
IMPOSITION OF INCOME TAX
171.0501 Rate and income taxable.
171.0502 Effective period.
DETERMINATION OF ALLOCATION OF TAX
171.0701 Method of determination.
171.0702 Sales made in City.
171.0703 Total allocation.
171.0704 Rentals and tenant notification.
171.0705 Operating loss-carry forward.
EXEMPTIONS
171.0901 Sources of income not taxed.
RETURN
171.1101 When return required to be made.
171.1102 Form and content of return.
171.1103 Extension of time for filing returns.
171.1104 Consolidated returns.
171.1105 Amended returns.
PAYMENT OF TAX
171.1301 Payment of tax on filing of return.
171.1302 Collection at source.
171.1303 Declarations of income not collected at source.
171.1304 Filing of declaration.
171.1305 Form of declaration.
171.1306 Payment to accompany declaration.
171.1307 Annual return.
INTEREST AND PENALTIES
171.1501 Interest on unpaid tax.
171.1502 Penalties on unpaid tax.
171.1503 Exceptions.
171.1504 Abatement of interest and penalty.
171.1505 Violations.
171.1506 Limitation on prosecution.
171.1507 Failure to procure forms not excuse.
COLLECTION OF UNPAID TAXES
AND REFUNDS OF OVERPAYMENT
171.1701 Unpaid taxes recoverable as other debts.
171.1702 Refunds of taxes erroneously paid.
171.1703 Amounts of less than one dollar.
TAXPAYER RELIEF AND
RECIPROCITY PROVISIONS
171.1901 Nonresident taxpayers.
171.1902 City resident subject to income tax in other municipality.
171.1903 Claim for credit.
DISBURSEMENT OF RECEIPTS OF
TAX COLLECTION
171.2101 Disbursement of funds collected.
DUTIES AND AUTHORITY OF THE
ADMINISTRATOR
171.2301 Duty to receive tax imposed.
171.2302 Duty to enforce collection.
171.2303 Authority to make and enforce regulations.
171.2304 Authority to arrange installment payments.
171.2305 Authority to determine amount of tax due.
171.2306 Authority to make investigations.
171.2307 Authority to compel productions of records.
171.2308 Refusal to produce records.
171.2309 Confidential nature of information obtained.
171.2310 Taxpayer required to retain records.
171.2311 Authority to contract for central collection facilities.
BOARD OF REVIEW
171.2501 Board of Review established.
171.2502 Duty to approve regulations and to hear appeals.
171.2503 Right of appeal.
OTHER PROVISIONS
171.2701 Declaration of legislative intent.
INCOME TAX EFFECTIVE JANUARY 1, 2016
171.2801 Authority to levy tax; purpose of tax.
171.2802 Definitions.
171.2803 Imposition of tax.
171.2804 Collection at source.
171.2805 Annual return; filing.
171.2806 Credit for tax paid to other municipalities.
171.2807 Estimated taxes.
171.2808 Rounding of amounts.
171.2809 Requests for refunds.
171.2810 Second municipality imposing tax after time period allowed for refund.
171.2811 Amended returns.
171.2812 Limitations.
171.2813 Audits.
171.2814 Service of assessment.
171.2815 Administration of claims.
171.2816 Tax information confidential.
171.2817 Fraud.
171.2818 Interest and penalties.
171.2819 Authority of Tax Administrator; Verification of information.
171.2820 Request for opinion of the Tax Administrator.
171.2821 Board of Tax Review.
171.2822 Authority to create rules and regulations.
171.2823 Rental and leased property.
171.2824 Savings clause.
171.2825 Collection of tax after termination of ordinance.
171.2826 Adoption of RITA rules and regulations.
171.2827 Election to be subject to ORC 718.80 to 718.95.
171.2899 Violations; penalties.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Sec. 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
PURPOSE