CHAPTER 111
Municipal Income Tax (Through 12-31-15)
Municipal Income Tax (Through 12-31-15)
PURPOSE
111.0101 Purpose of levy of income tax.
DEFINITIONS
111.0301 Definitions generally.
111.0302 Administrator.
111.0303 Association.
111.0304 Board of Review.
111.0305 Business.
111.0306 Corporation.
111.0307 Employee.
111.0308 Employer.
111.0309 Fiscal year.
111.0310 Gross receipts.
111.0311 Net profits.
111.0312 Nonresident.
111.0313 Nonresident unincorporated business entity.
111.0314 Person.
111.0315 Place of business.
111.0316 Resident.
111.0317 Resident unincorporated business entity.
111.0318 Taxable income.
111.0319 Taxable year.
111.0320 Taxpayer.
IMPOSITION OF INCOME TAX
111.0501 Rate and income taxable.
111.0502 Effective period.
DETERMINATION OF ALLOCATION OF TAX
111.0701 Method of determination.
111.0702 Sales made in the City.
111.0703 Total allocation.
111.0704 Rentals.
111.0705 Operating loss carry forward.
EXEMPTIONS
111.0901 Sources of income not taxed.
RETURNS
111.1101 When return required to be made.
111.1102 Form and contents of return.
111.1103 Extension of time for filing returns.
111.1104 Consolidated returns.
111.1105 Amended returns.
PAYMENT OF TAX
111.1301 Payment of tax on filing of return.
111.1302 Collection at source.
111.1303 Declarations of income.
111.1304 Filing of declaration.
111.1305 Form of declaration.
111.1306 Payment to accompany declaration.
111.1307 Annual return.
111.1308 Extension of filing time.
INTEREST AND PENALTIES
111.1501 Interest on unpaid tax.
111.1502 Penalties on unpaid tax.
111.1503 Exceptions.
111.1504 Abatement of interest and penalty.
111.1505 Violations and penalty.
111.1506 Limitation on prosecution.
111.1507 Failure to procure forms not excuse.
COLLECTION OF UNPAID TAXES
AND REFUNDS OF OVERPAYMENTS
111.1701 Unpaid taxes recoverable as other debts.
111.1702 Refund of taxes erroneously paid.
111.1703 Amounts of less than one dollar.
TAXPAYER RELIEF
111.1901 Nonresident taxpayers. (Repealed)
111.1902 Tax credit.
111.1903 Claim for credit. (Repealed)
DISBURSEMENTS OF RECEIPTS
OF TAX COLLECTION
111.2101 Disbursement of funds collected.
DUTIES AND AUTHORITY OF
THE ADMINISTRATOR
111.2301 Duty to receive tax imposed.
111.2302 Duty to enforce collection.
111.2303 Authority to make and enforce regulations.
111.2304 Authority to arrange installment payments.
111.2305 Authority to determine amount of tax due.
111.2306 Authority to make investigations.
111.2307 Authority to compel production of records.
111.2308 Refusal to produce records.
111.2309 Confidential nature of information.
111.2310 Taxpayer required to retain records.
111.2311 Authority to contract for central collection facilities.
BOARD OF REVIEW
111.2501 Board of Review established.
111.2502 Duty to approve regulations and to hear appeals.
111.2503 Right of appeal.
OTHER PROVISIONS
111.2701 Declaration of legislative intent.
111.2702 Collection of tax after termination of chapter.
CROSS REFERENCES
Power to levy - 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
111.0101 PURPOSE OF LEVY OF INCOME TAX.
To provide funds for the purposes of general municipal functions of the City of Shaker Heights there shall be and is hereby levied a tax on all salaries, wages, commissions and other compensation, on income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, and on net profits as hereinafter provided.
(Ord. 04-08. Enacted 1-26-04.)
DEFINITIONS
111.0301 DEFINITIONS GENERALLY.
For the purposes of this chapter, the terms, phrases, words and their derivatives shall have the meanings given in the next succeeding sections of this chapter. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 66-135. Enacted 12-27-66.)
111.0302 ADMINISTRATOR.
"Administrator" means the Director of Finance who shall administer and enforce the provisions of the City of Shaker Heights Income Tax.
(Ord. 66-135. Enacted 12-27-66.)
111.0303 ASSOCIATION.
"Association" means any partnership, limited partnership, or any other form of unincorporated enterprise, owned by two (2) or more persons.
(Ord. 66-135. Enacted 12-27-66.)
111.0304 BOARD OF REVIEW.
"Board of Review" means the Board created by and constituted as provided in Section 111.2501.
(Ord. 66-135. Enacted 12-27-66.)
111.0305 BUSINESS.
"Business" means any enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation, or any other entity, excluding however all nonprofit corporations which are exempt from the payment of Federal Income Tax.
(Ord. 66-135. Enacted 12-27-66.)
Loading...