1501.01 Authority to levy tax; purpose of tax.
1501.02 Definitions.
1501.03 Imposition of tax.
1501.04 Collection at source.
1501.05 Annual return; filing.
1501.06 Credit for tax paid to other municipalities.
1501.07 Estimated taxes.
1501.08 Rounding of amounts.
1501.09 Requests for refunds.
1501.10 Second municipality imposing tax after time period allowed for refund.
1501.11 Amended returns.
1501.12 Limitations.
1501.13 Audits.
1501.14 Service of assessment.
1501.15 Administration of claims.
1501.16 Tax information confidential.
1501.17 Fraud.
1501.18 Interest and penalties.
1501.19 Authority of Tax Administrator; verification of information.
1501.20 Request for opinion of the Tax Administrator.
1501.21 Board of Tax Review.
1501.22 Authority to create rules and regulations.
1501.23 Reserved.
1501.24 Savings clause.
1501.25 Collection of tax after termination of levy.
1501.26 Adoption of RITA rules and regulations.
1501.27 Election to be subject to ORC 718.80 to 718.95.
1501.99 Violations; penalties.
CROSS REFERENCES
Limitation on rate of taxation - see CHTR. Art. XIII
(A) To provide funds for the purposes of general Municipal functions, maintenance, new equipment, extension, enlargement and improvement of Municipal services and facilities and capital improvements of the Municipality, including the payment of debt service charges on notes and bonds issued for such purposes, there shall be and is hereby levied by the Municipality an annual tax on the income of every person residing in or earning or receiving income in the Municipality as measured by each such person's municipal taxable income, all as provided in this Section, Section 1501.03 of this Chapter and other Sections of this Chapter as they may apply.
(B) (1) The annual tax for the purposes set forth in division (A) of this Section shall be and is hereby levied at a uniform rate of two and one-half percent (2½%) on all persons residing in or earning or receiving income in the Municipality.
(2) The funds collected under the provisions of this Chapter shall be allocated and applied for the following purposes and in the following order:
(i) First, such part thereof as is necessary to defray all costs of collecting the taxes levied by this Chapter and the cost of administering and enforcing the provisions of this Chapter shall be allocated and applied for that purpose; and
(ii) After providing for the allocation and application of funds set forth in division (B)(2)(i) of this Section, the balance of the funds collected shall be deposited in the Municipality's General Fund and applied for purposes set forth in division (A) of this Section as determined by the Council.
(C) The taxes levied under this Chapter 1501 shall be levied in accordance with the provisions and subject to the limitations set forth in Chapter 718 of the Revised Code to the fullest extent required for the Municipality to continue to levy those taxes. Those provisions and limitations of Chapter 718 of the Revised Code are hereby incorporated into this Chapter 1501 by reference and, to the extent there is a conflict between a provision or limitation of this Chapter 1501 and an express provision or limitation of Chapter 718 of the Revised Code, the provision or limitation of Chapter 718 of the Revised Code shall control.
(D) All references in this Chapter 1501 to provisions or limitations of Chapter 718 of the Revised Code and to any Section of that Chapter 718 shall include those provisions or limitations (i) of that Chapter or Section as in effect on January 1, 2016, (ii) of any successor statute, and (iii) of any subsequent amendment to that Chapter or Section or a successor statute in effect from time to time to the fullest possible extent required for the Municipality to continue to levy the taxes specified under this Chapter 1501.
(Ord. 90-2016. Passed 11-14-16.)
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