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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
111.2304 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.)
111.2306 AUTHORITY TO MAKE INVESTIGATIONS.
   The Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Administrator, or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(Ord. 66-135. Enacted 12-27-66.)
111.2307 AUTHORITY TO COMPEL PRODUCTION OF RECORDS.
   The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal income tax returns, and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(Ord. 66-135. Enacted 12-27-66.)
111.2308 REFUSAL TO PRODUCE RECORDS.
   The refusal to produce books, papers, records and Federal income tax returns, or the refusal to submit to such examination by any employer or persons subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of any person to comply with the provisions of this chapter or with an order or subpoena of the Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 111.1505.
(Ord. 66-135. Enacted 12-27-66.)
111.2309 CONFIDENTIAL NATURE OF INFORMATION.
   (a)   Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential except for official purposes, or in accordance with proper judicial order, or where the taxpayer has signed a written waiver allowing the Tax Administrator to release non-financial information dealing strictly with questions of residency. Any person divulging such information in violation of this section, shall, upon conviction thereof, be deemed guilty of a first degree misdemeanor and shall be punished as provided in Section 101.99 of the Administrative Code. Each disclosure shall constitute a separate offense.
   (b)   In addition to the above penalty, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(Ord. 00-50. Enacted 7-24-00.)
111.2310 TAXPAYER REQUIRED TO RETAIN RECORDS.
   Every taxpayer shall retain all records necessary to compute his tax liability for a period of five (5) years from the date his return is filed, or the withholding taxes are paid.
(Ord. 66-135. Enacted 12-27-66.)
111.2311 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.
   The City of Shaker Heights having already entered into an agreement for the establishment of a Regional Council of Governments pursuant to Ordinance No. 71-45, which Council has organized a municipal tax collection agency known as "Regional Income Tax Agency", the Board of Trustees of such Regional Income Tax Agency is authorized to administer and enforce the provisions of this chapter as the agent of the City of Shaker Heights, and the duties and authority of the Administrator hereunder may be performed by the Board of Trustees of such agency through the Administrator of such agency. Provided, however, the Administrator of the agency shall have no authority to abate penalties or interest provided for in Sections 111.1501 and 111.1502.
(Ord. 66-135. Enacted 12-27-66; Ord. 71-125. Amended 11-22-71.)
BOARD OF REVIEW

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