111.0901 SOURCES OF INCOME NOT TAXED.

   The tax provided for herein shall not be levied on the following:

   (a)   Pay or allowance of active members of the Armed Forces of the United States, or the income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax exempt real estate, tax exempt tangible or intangible property, or tax exempt activities.

   (b)   Poor relief, unemployment insurance benefits, old age pensions or similar payments including disability benefits received from local, State or Federal governments, or charitable, religious or educational organizations.

   (c)   Proceeds of insurance paid by reason of the death of the insured, pensions, disability benefits, annuities, or gratuities not in the nature of compensation for services rendered from whatever source derived.

   (d)   Receipts from seasonal or casual entertainment, amusements, sports events and health and welfare activities when any such are conducted by bona fide charitable, religious or educational organizations and associations.

   (e)   Alimony received.

   (f)   Personal earnings of any natural person under eighteen (18) years of age.

   (g)   Compensation for personal injuries or for damages to property by way of insurance or otherwise.

   (h)   Interest, dividends and other revenue from intangible property.

   (i)   Gains from involuntary conversion, cancellation of indebtedness, interest on Federal obligations, items of income already taxed by the State of Ohio from which the City is specifically prohibited from taxing, and income of a decedent's estate during the period of administration, except such income from the operation of a business.

   (j)   Salaries, wages, commissions, and other compensation and net profits, the taxation of which is prohibited by the United States Constitution or any act of Congress limiting the power of the States or their political subdivisions to impose net income taxes on income derived from interstate commerce.

   (k)   Salaries, wages, commissions, and other compensation and net profits, the taxation of which is prohibited by the Constitution of the State of Ohio or any act of the Ohio General Assembly limiting the power of the City of Shaker Heights to impose net income taxes.

      (Ord. 66-135. Enacted 12-27-66.)

RETURNS

111.1101 WHEN RETURN REQUIRED TO BE MADE.

   Each taxpayer shall, whether or not a tax be due thereon, make and file a return on or before April 30 of the year following the effective date of this chapter and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed within four (4) months from the end of such fiscal year or period.

(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71.)

111.1102 FORM AND CONTENTS OF RETURN.

   The return shall be filed with the Administrator on a form or forms furnished by or obtainable upon request from such Administrator, setting forth:

   (a)   The aggregate amount of salaries, wages, commissions and other compensation earned, income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, totaling $600.00 or more in a taxable year, and gross income from business, profession or other activity, less allowable expenses incurred in the acquisition of such gross income earned during the preceding year and subject to such tax;

   (b)   The amount of the tax imposed by this chapter on such earnings, income and profits; and

   (c)   Such other pertinent statements, information returns or other information as the Administrator may require.

      (Ord. 04-08. Enacted 1-26-04.)

111.1103 EXTENSION OF TIME FOR FILING RETURNS.

   The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period of not to exceed six (6) months, or one (1) month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return. The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid within the period as extended.

(Ord. 66-135. Enacted 12-27-66.)

111.1104 CONSOLIDATED RETURNS.

   (a)   Filing of consolidated returns may be permitted or required in accordance with rules and regulations prescribed by the Administrator.

   (b)   In the case of a corporation that carried on transactions with its stockholders or with other corporations related by stock ownership, interlocking directorates or some other method, or in case any person operates a division, branch, factory, office, laboratory or activity within the City of Shaker Heights constituting a portion only of its total business, the Administrator shall require such additional information as he may deem necessary to ascertain whether net profits are properly allocated to the City of Shaker Heights. If the Administrator finds that net profits are not properly allocated to the City of Shaker Heights by reason of transactions with stockholders or with other corporations related by stock ownership, interlocking directorates, or transactions with such division, branch, factory, office, laboratory or activity or by some other method, he shall make allocation as he deems appropriate to produce a fair and proper allocation of net profits to the City of Shaker Heights.

(Ord. 66-135. Enacted 12-27-66.)

111.1105 AMENDED RETURNS.

   (a)   Where necessary an amended return shall be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements, limitations or both contained in Sections 111.1701, 111.1702, 111.1703 and 111.1902. Such amended return shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.

   (b)   Within three (3) months from the final determination of any Federal tax liability affecting the taxpayer's City of Shaker Heights tax liability, such taxpayer shall make and file an amended City of Shaker Heights return showing income subject to the City of Shaker Heights tax based upon such final determination of Federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.

(Ord. 66-135. Enacted 12-27-66.)

PAYMENT OF TAX

111.1301 PAYMENT OF TAX ON FILING OF RETURN.

   (a)   The taxpayer making a return shall, at the time of filing thereof, pay to the Administrator the amount of taxes shown as due thereon; provided, however, that:

      (1)   Where any portion of the tax so due has been deducted at the source pursuant to the provisions of Section 111.1302; or

      (2)   Where any portion of the tax has been paid by the taxpayer pursuant to the provisions of Section 111.1303; or

      (3)   Where an income tax has been paid on the same income to another municipality,

credit for the amount so deducted or paid, or credit to the extent provided for in Section 111.1902, shall be deducted from the amount shown to be due and only the balance, if any, shall be due and payable at the time of filing such return.

   (b)   A taxpayer who has overpaid the amount of tax to which the City of Shaker Heights is entitled under the provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or, at his election, indicated on the return, such overpayment or part thereof shall be refunded, provided that no additional taxes or refunds of less than one dollar ($1.00) shall be collected or refunded.

(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71.)