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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
111.1504 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.)
 
111.1505 VIOLATIONS AND PENALTY.
   Any person who shall:
   (a)   Fail, neglect or refuse to make any return or declaration required by this chapter; or
   (b)   Make any incomplete, false or fraudulent return; or
   (c)   Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter; or
   (d)   Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator; or
   (e)   Refuse to permit the Administrator, or any duly authorized agent or employee to examine his books, records, papers and Federal income tax returns relating to the income or net profits of a taxpayer; or
   (f)   Fail to appear before the Administrator and to produce his books, records, papers or Federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator; or
   (g)   Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
   (h)   Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
   (i)   Give to an employer false information as to his true name, correct Social Security number, and residence address or fail to promptly notify an employer of any change in residence address and date thereof; or
   (j)   Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and the City of Shaker Heights tax withheld, or to knowingly give the Administrator false information; or
   (k)   Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter;
   shall be guilty of a misdemeanor of the first degree and shall be punished for each offense in accordance with Section 101.99 of the Administrative Code of the Codified Ordinances.
(Ord. 66-135. Enacted 12-27-66; Ord. 73-166. Amended 11-26-73.)
 
111.1506 LIMITATION ON PROSECUTION.
   All civil actions, criminal prosecutions and claims for refund shall be commenced within the time limitations provided in Ohio R.C. 718.06.
 
111.1507 FAILURE TO PROCURE FORMS NOT EXCUSE.
   The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.
(Ord. 66-135. Enacted 12-27-66.)
 
 
COLLECTION OF UNPAID TAXES AND
REFUNDS OF OVERPAYMENTS
 
111.1701 UNPAID TAXES RECOVERABLE AS OTHER DEBTS.
   All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Except in the case of fraud, or omission of a substantial portion of income subject to this tax, or of failure to file a return, an additional assessment shall not be made after three (3) years from the time the return was due or filed, whichever is later, provided, however, in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one (1) year from the time of the final determination of the Federal tax liability.
(Ord. 66-135. Enacted 12-27-66.)
 
111.1702 REFUNDS OF TAXES ERRONEOUSLY PAID.
   Taxes erroneously paid shall not be refunded unless a claim for refund is made within the time limitation provided in Ohio R.C. 718.06(A).
 
111.1703 AMOUNTS OF LESS THAN ONE DOLLAR.
   Amounts of less than one dollar ($1.00) shall not be collected or refunded.
(Ord. 66-135. Enacted 12-27-66.)
 
TAXPAYER RELIEF
 
111.1901 NONRESIDENT TAXPAYERS.
   (EDITOR'S NOTE: The provisions of Section 111.1901 were repealed by Ordinance 71-125, enacted 11-22-71.)
 
111.1902 TAX CREDIT.
   (a)   When the taxable income of a resident of the City of Shaker Heights is subject to a municipal income tax in another municipality on the same income taxable under this chapter, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to such other municipality, equal to fifty percent (50%) of the amount obtained by multiplying the lower of the tax rate of such other municipality or of the City of Shaker Heights by the taxable income earned in or attributable to the municipality of employment or business activity, but in any event, such credit shall not be applied to a rate in excess of one percent (1%) of the taxable income earned in or attributable to the municipality of employment or business activity. For purposes of this section, "taxable income" includes the distributive share of net profits of a resident partner or owner of an unincorporated business entity.
 
   (b)   A claim for credit or refund under this section shall be made in such manner as the Administrator may by rule or regulation provide. In the event such City of Shaker Heights resident fails, neglects or refuses to file an annual return or declaration on the form prescribed by the Administrator, he shall not be entitled to such credit or refund and shall be considered in violation of this chapter for failure to file a return.
(Ord. 79-22. Enacted 2-26-79.)
 

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