111.2702 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

Skip to code content (skip section selection)

Compare to:

Shaker Heights Overview

Codified Ordinances of Shaker Heights, OH

CODIFIED ORDINANCES

DIRECTORY OF OFFICIALS

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

111.2501 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.)

111.2702 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

(a) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Sections 111.1701, 111.1702, 111.1703, 111.1505, 111.1506 and 111.1507.

(b) Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 111.1101 and 111.1302 as though the same were continuing.

(Ord. 66-135. Enacted 12-27-66.)

Disclaimer: This Code of Ordinances and/or any other documents that appear on this site may not reflect the most current legislation adopted by the Municipality. American Legal Publishing provides these documents for informational purposes only. These documents should not be relied upon as the definitive authority for local legislation. Additionally, the formatting and pagination of the posted documents varies from the formatting and pagination of the official copy. The official printed copy of a Code of Ordinances should be consulted prior to any action being taken. For further information regarding the official version of any of this Code of Ordinances or other documents posted on this site, please contact the Municipality directly or contact American Legal Publishing toll-free at 800-445-5588.

Hosted by: American Legal Publishing

Back to Code Library