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Rocky River Overview
Codified Ordinances of Rocky River, OH
CODIFIED ORDINANCES OF ROCKY RIVER, OHIO
CERTIFICATION
ROSTER OF OFFICIALS
ADOPTING ORDINANCE NO. 55-12
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
CHARTER
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 171 Municipal Income Tax
171.0101 PURPOSE OF LEVY OF INCOME TAX.
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.
171.0501 RATE AND INCOME TAXABLE.
171.0502 EFFECTIVE PERIOD.
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.
171.0901 SOURCES OF INCOME NOT TAXED.
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.
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.
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.
171.1701 UNPAID TAXES RECOVERABLE AS OTHER DEBTS.
171.1702 REFUNDS OF TAXES ERRONEOUSLY PAID.
171.1703 AMOUNTS OF LESS THAN ONE DOLLAR.
171.1901 NONRESIDENT TAXPAYERS.
171.1902 CITY RESIDENT SUBJECT TO INCOME TAX IN OTHER MUNICIPALITY.
171.1903 CLAIM FOR CREDIT.
171.2101 DISBURSEMENT OF FUNDS COLLECTED.
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.
171.2501 BOARD OF REVIEW ESTABLISHED.
171.2502 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
171.2503 RIGHT OF APPEAL.
171.2701 DECLARATION OF LEGISLATIVE INTENT.
171.2702 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER 171.
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.
CHAPTER 173 Transient Occupancy Tax
CHAPTER 175 Admissions Tax
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART ELEVEN - DEVELOPMENT CODE
PART THIRTEEN - BUILDING CODE
PART FIFTEEN - FIRE PREVENTION CODE
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171.0321 JOINT ECONOMIC DEVELOPMENT DISTRICT.
   Districts created under Ohio Revised Code Sections 715.69 to 715.81, as amended from time to time. (Ord. 28-96. Passed 4-8-96.)
         
IMPOSITION OF INCOME TAX
171.0501 RATE AND INCOME TAXABLE.
   An annual tax for the purposes specified in Section 171.0101 hereof shall be imposed on and after January 1, 2015, at the rate of two percent (2%) per annum upon the following:
   (a)   (1)    On all salaries, wages, commissions, other income, lottery winnings and other compensation earned on and after January 1, 2015, by residents of the City. Lottery losses are not deductible against lottery winnings.
      (2)    On all salaries, wages, commissions, other income, lottery winnings and other compensation earned on and after January 1, 2015, by nonresidents of the City for work done or services performed or rendered within the City.
   (c)   (1)    On the portion attributable to the City on the net profits earned on or after January 1, 2015, of all resident unincorporated business entities, associations, professions or other activities, derived from sales made, work done, services performed or rendered and business or other activities conducted in the City.
      (2)    On the portion of the distributive share of the net profits earned on and after January 1, 2015, of a resident partner or owner of a resident unincorporated business entity or association not attributable to the City and not levied against such unincorporated business entity by the City.
   (d)   (1)    On the portion attributable to the City of the net profits earned on or after January 1, 2015, of all nonresident unincorporated business entities, associations, professions or other activities, derived from sales made, work done, services performed or rendered and business and other activities conducted in the City, whether or not such unincorporated business entity has an office or place of business in the City.
      (2)    On the portion of the distributive share of the net profits earned on or after January 1, 2015, of a resident partner or owner of a nonresident unincorporated business entity or association not attributable to the City and not levied against such unincorporated business entity by the City.
   (e)    On the portion attributable to the City of the net profits earned on and after January 1, 2015, of all corporations derived from sales made, work done, services performed or rendered, and business or other activities conducted in the City, whether or not such corporations have an office or place of business in the City.
      (Ord. 82-14. Passed 12-15-14.)
171.0502 EFFECTIVE PERIOD.
   Such tax shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation, and with respect to the net profits of businesses, professions or other activities earned on and after January 1, 2015.
(Ord. 82-14. Passed 12-15-14.)
DETERMINATION OF ALLOCATION OF TAX
171.0701 METHOD OF DETERMINATION.
   In the taxation of income which is subject to the City Income Taxes, if the books and records of a taxpayer conducting a business or profession both within and without the boundaries of the City shall disclose with reasonable accuracy what portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the City, then only such portion shall be considered as having a taxable status in the City for the purposes of municipal income taxation. The portion of the entire net profits of a taxpayer to be allocated as having been derived from within the City, in the absence of actual records thereof, shall be determined as follows:
   (a)    Multiply the entire net profits by a business allocation percentage to be determined by a three-factor formula of property, payroll and sales, each of which shall be given equal weight as follows:
      (1)   The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in the City during the taxable period to the average net book value of all the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, wherever situated.
   As used in the preceding paragraph, real property shall include property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight.
      (2)   Wages, salaries and other compensation paid during the taxable period to persons employed in the business or profession for services performed in the City to wages, salaries and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed.
      (3)   Gross receipts of the business or profession from sales made and services performed during the taxable period in the City to gross receipts of the business or profession during the same period from sales and service, wherever made or performed.
   (b)   In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations, be substituted so as to produce such result. (Ord. 81-67. Passed 8-28-67.)
171.0702 SALES MADE IN CITY.
   As used in Section 171.0701 (a)(3), sales made in the City mean:
   (a)   All sales of tangible personal property which is delivered within the City regardless of where title passes if shipped or delivered from a stock of goods within the City.
   (b)   All sales of tangible personal property which is delivered within the City regardless of where title passes even though transported from a point outside the City if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the City and the sales result from such solicitation or promotion.
   (c)   All sales of tangible personal property which is shipped from a place within the City to purchasers outside of the City regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
      (Ord. 81-67. Passed 8-28-67.)
171.0703 TOTAL ALLOCATION.
   Add together the percentages determined in accordance with Section 171.0701(a)(1), (2) and (3), or such of the aforesaid percentages as are applicable to the particular taxpayer and divide the total so obtained by the number of percentages used in deriving the total in order to obtain the business allocation percentage referred to in Section 171.0701.
   A factor is applicable even though it may be allocable entirely in or outside the City.
(Ord. 81-67. Passed 8-28-67.)
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