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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
111.1901 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.)
 
111.1903 CLAIM FOR CREDIT.
   (EDITOR'S NOTE: The provisions of Section 111.1903 were repealed by Ordinance 71-125, enacted 11-22-71.)
 
DISBURSEMENTS OF RECEIPTS OF TAX COLLECTION
 
111.2101 DISBURSEMENT OF FUNDS COLLECTED.
   The funds collected under the provisions of this chapter of the Codified Ordinances of the City of Shaker Heights shall be disbursed in the following manner:
   (a)   First, such part thereof as shall be necessary to defray all expenses of collecting the tax and of administering and enforcing the provisions of this chapter shall be paid.
   (b)   The balance remaining after payment of the expenses referred to in subsection (a) hereof shall be deposited in the General Fund for municipal purposes.
      (Ord. 66-135. Enacted 12-27-66.)
 
DUTIES AND AUTHORITY OF THE ADMINISTRATOR
 
111.2301 DUTY TO RECEIVE TAX IMPOSED.
   It shall be the duty of the Administrator to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof and to report all moneys so received.
(Ord. 66-135. Enacted 12-27-66.)
 
111.2302 DUTY TO ENFORCE COLLECTION.
   It shall be the duty of the Administrator to enforce payment of all taxes owing to the City of Shaker Heights to keep accurate records for a minimum of five (5) years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and to show the dates and amounts of payments thereof.
(Ord. 66-135. Enacted 12-27-66.)
111.2303 AUTHORITY TO MAKE AND ENFORCE REGULATIONS.
   The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
(Ord. 66-135. Enacted 12-27-66.)
111.2304 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
   (a)   The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
   (b)   Failure to make any deferred payment when due, shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Sections 111.1701 and 111.1505 shall apply.
(Ord. 66-135. Enacted 12-27-66.)
111.2305 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE.
   In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the City of Shaker Heights from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined together with interest and penalties thereon, if any.
(Ord. 66-135. Enacted 12-27-66.)

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