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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
111.2308 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
111.2501 BOARD OF REVIEW ESTABLISHED.
   A Board of Review, consisting of the Mayor or a person designated by him, the Director of Law or an Assistant Director of Law designated by him, and a member of Council to be elected by that body, is hereby created. The Board shall select, each year for a one-year term, one of its members to serve as Chairman and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 111.2309 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(Ord. 66-135. Enacted 12-27-66.)
 
111.2502 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
   All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, shall be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(Ord. 66-135. Enacted 12-27-66.)
 
111.2503 RIGHT OF APPEAL.
   Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling, decision or any part thereof.
(Ord. 66-135. Enacted 12-27-66.)
 
OTHER PROVISIONS
 
111.2701 DECLARATION OF LEGISLATIVE INTENT.
   If any sentence, clause, section or part of this chapter, or any tax against any individual, or any of the several groups specified herein is found to be unconstitutional, illegal or invalid such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council of the City of Shaker Heights that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 66-135. Enacted 12-27-66.)
 

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