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Shaker Heights Overview
Codified Ordinances of Shaker Heights, OH
CODIFIED ORDINANCES
CERTIFICATION
DIRECTORY OF OFFICIALS
EDITOR'S NOTE
GENERAL INDEX
COMPARATIVE SECTION TABLE
THE CHARTER OF THE CITY OF SHAKER HEIGHTS
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Taxation
CHAPTER 110 Municipal Income Tax Effective January 1, 2016
CHAPTER 111 Municipal Income Tax (Through 12-31-15)
111.0101 PURPOSE OF LEVY OF INCOME TAX.
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.
111.0501 RATE AND INCOME TAXABLE.
111.0502 EFFECTIVE PERIOD.
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.
111.0901 SOURCES OF INCOME NOT TAXED.
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.
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.
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.
111.1701 UNPAID TAXES RECOVERABLE AS OTHER DEBTS.
111.1702 REFUNDS OF TAXES ERRONEOUSLY PAID.
111.1703 AMOUNTS OF LESS THAN ONE DOLLAR.
111.1901 NONRESIDENT TAXPAYERS.
111.1902 TAX CREDIT.
111.1903 CLAIM FOR CREDIT.
111.2101 DISBURSEMENT OF FUNDS COLLECTED.
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.
111.2501 BOARD OF REVIEW ESTABLISHED.
111.2502 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
111.2503 RIGHT OF APPEAL.
111.2701 DECLARATION OF LEGISLATIVE INTENT.
111.2702 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
CHAPTER 112 Motor Vehicle License Tax
TITLE FIVE - Legislative
TITLE SEVEN - Administrative
TITLE NINE - Finance
TITLE ELEVEN - Public Property
TITLE THIRTEEN - Economic Development
PART THREE - HEALTH CODE
PART FIVE - BUSINESS REGULATION CODE
PART SEVEN - GENERAL OFFENSES CODE
PART NINE - FIRE PREVENTION CODE
PART ELEVEN - TRAFFIC CODE
PART TWELVE - ZONING ORDINANCE
PART THIRTEEN - BUILDING CODE
PART FOURTEEN - HOUSING CODE
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.)
111.1302 COLLECTION AT SOURCE.
   (a)   In accordance with rules and regulations prescribed by the Administrator, each employer within or doing business within the City of Shaker Heights shall deduct, at the time of the payment of such salary, wages, commission or other compensation, the tax at the rate provided in Section 111.0501 on all gross salaries, wages, commissions or other compensation due by the employer to such employee, and shall, on or before the last day of each month, make a return and pay to the Administrator, the amount of taxes so deducted during the previous month; provided, however, that if the amount of the tax so deducted by any employer in any one month is less than one hundred dollars ($100.00), the employer may defer the filing of a return and payment of the amount deducted until the last day of the month following the end of the calendar quarter in which such month occurred.
   (b)   Such returns shall be on a form or forms prescribed or acceptable to the Administrator and shall be subject to the rules and regulations prescribed therefor by the Administrator. Such employer shall be liable for the payment of the tax required to be deducted and withheld whether or not such taxes have, in fact, been withheld.
   (c)   Such employer in collecting such tax shall be deemed to hold the same until payment is made by such employer to the City of Shaker Heights as a trustee for the benefit of the City of Shaker Heights, and any such tax collected by such employer from his employees shall, until the same is paid to the City of Shaker Heights be deemed a trust fund in the hands of such employer.
   (d)   No person shall be required to withhold the tax on wages or other compensation paid domestic servants employed by him exclusively in or about such person's residence, even though such residence is in the City of Shaker Heights, but such employee shall be subject to all of the requirements of this chapter.
(Ord. 66-135. Enacted 12-27-66; Ord. 68-74. Amended 6-12-68; Ord. 71-125. Amended 11-22-71.)
111.1303 DECLARATIONS OF INCOME.
   Except as provided in this section, every person shall file a declaration setting forth taxable income, including distributive shares of net profits of unincorporated business entities, estimated to be earned by the taxpayer during the current tax year, together with the estimated tax due thereon, less tax withheld within the City of Shaker Heights, and less the tax credit allowed in Section 111.1902, unless the entire taxable income is subject to withholding within the City of Shaker Heights pursuant to Section 111.1302. If the estimated tax for the current year, less the tax to be withheld and less such tax credit, amounts to not more than fifty dollars ($50.00), no declaration or payment of estimated tax is required.
(Ord. 94-205. Enacted 10-24-94.)
111.1304 FILING OF DECLARATION.
   (a)   The declaration required by Section 111.1303 shall be filed on or before April 30 of each year during the effective period set forth in Section 111.0502 or within four (4) months of the date the taxpayer becomes subject to tax for the first time.
   (b)   Those taxpayers reporting on a fiscal year basis shall file a declaration within four (4) months after the beginning of each fiscal year or period.
(Ord. 66-135. Enacted 12-27-66.)

Disclaimer: This Code of Ordinances and/or any other documents that appear on this site may not reflect the most current legislation adopted by the Municipality. American Legal Publishing provides these documents for informational purposes only. These documents should not be relied upon as the definitive authority for local legislation. Additionally, the formatting and pagination of the posted documents varies from the formatting and pagination of the official copy. The official printed copy of a Code of Ordinances should be consulted prior to any action being taken. For further information regarding the official version of any of this Code of Ordinances or other documents posted on this site, please contact the Municipality directly or contact American Legal Publishing toll-free at 800-445-5588.

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