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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
111.1306 PAYMENT TO ACCOMPANY DECLARATION.
   Such declaration of estimated tax to be paid to the City of Shaker Heights shall be accompanied by a payment of at least one-fourth (1/4) of the estimated annual tax and at least a similar amount shall be paid on or before the last day of the seventh and tenth months after the beginning of the taxable year, and on or before the last day of the first month of the succeeding year following the taxable year. Provided, however, that in case an amended declaration has been filed, the unpaid balance shown due thereon shall be paid in equal installments, on or before the remaining payment dates.
(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71; Ord. 73-165. Amended 11-26-73.)
 
111.1307 ANNUAL RETURN.
   On or before the last day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the City of Shaker Heights shall be paid therewith in accordance with the provisions of Section 111.1301. Provided, however, that any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time in lieu of filing such declaration or amended declaration, and in lieu of paying the final quarterly installment based upon a declaration or amended declaration of estimated tax.
(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71.)
 
111.1308 EXTENSION OF FILING TIME.
   The Administrator may extend the time for filing of any return required, making any payment or performing any other act required by this chapter, for a period of not to exceed six (6) months beyond the original required date.
(Ord. 66-135. Enacted 12-27-66.)
 
 
INTEREST AND PENALTIES
 
111.1501 INTEREST ON UNPAID TAX.
   All taxes imposed and all moneys withheld or required to be withheld by employers and all installments of estimated taxes required to be paid under the provisions of this chapter and remaining unpaid after they become due, shall bear interest at the rate of nine percent (9%) per annum.
(Ord. 86-114. Enacted 11-24-86.)
 
111.1502 PENALTIES ON UNPAID TAX.
   In addition to interest as provided in Section 111.1501, penalties based on the unpaid tax or installments of estimated tax are hereby imposed as follows:
   (a)   For failure to pay taxes or estimated taxes due, other than taxes withheld: ten percent (10%) per annum, but not less than twenty-five dollars ($25.00).
   (b)   For failure to remit taxes withheld from employees: ten percent (10%) per month or fraction thereof, but accumulated penalty shall not exceed fifty percent (50%) upon any unpaid amount and shall not be less than twenty-five dollars ($25.00).
      (Ord. 79-161. Enacted 12-17-79.)
 
111.1503 EXCEPTIONS.
   A penalty shall not be assessed on an additional tax assessment made by the Administrator against a taxpayer when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator; and provided further that, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, providing an amended return is filed and the additional tax is paid within three (3) months after a final determination of the Federal tax liability.
(Ord. 66-135. Enacted 12-27-66.)
 
111.1504 ABATEMENT OF INTEREST AND PENALTY.
   Either the Administrator or the Board of Review hereunder may abate penalty or interest or both, for good cause shown.
(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71.)
 

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