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Sharonville Overview
Codified Ordinances of Sharonville, OH
Codified Ordinances of the City of Sharonville, Ohio
ROSTER OF OFFICIALS
ADOPTING ORDINANCE NO. 79-53
EDITOR'S NOTE
GENERAL INDEX
COMPARATIVE SECTION TABLE
TABLES OF SPECIAL ORDINANCES OF SHARONVILLE
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 171 Income Tax
CHAPTER 172 Income Tax Effective January 1, 2016
172.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE; APPLICABILITY AND EFFECTIVE DATE.
172.011 AUTHORITY TO LEVY TAX.
172.012 PURPOSES OF TAX; RATE
172.013 ALLOCATION OF FUNDS.
172.014 APPLICABILITY AND EFFECTIVE DATE.
172.02 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
172.03 DEFINITIONS.
172.04 INCOME SUBJECT TO TAX FOR INDIVIDUALS.
172.041 DETERMINING MUNICIPAL TAXABLE INCOME FOR INDIVIDUALS.
172.042 DOMICILE.
172.043 EXEMPTION FOR MEMBER OR EMPLOYEE OF GENERAL ASSEMBLY AND CERTAIN JUDGES.
172.05 COLLECTION AT SOURCE.
172.051 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES.
172.052 COLLECTION AT SOURCE; OCCASIONAL ENTRANT.
172.06 INCOME SUBJECT TO NET PROFIT TAX.
172.061 DETERMINING MUNICIPAL TAXABLE INCOME FOR TAXPAYERS WHO ARE NOT INDIVIDUALS.
172.062 NET PROFIT; INCOME SUBJECT TO NET PROFIT TAX; ALTERNATIVE APPORTIONMENT.
172.063 CONSOLIDATED FEDERAL INCOME TAX RETURN.
172.064 TAX CREDIT FOR BUSINESSES THAT FOSTER NEW JOBS IN OHIO.
172.065 TAX CREDITS TO FOSTER JOB RETENTION.
172.07 DECLARATION OF ESTIMATED TAX.
172.08 CREDIT FOR TAX PAID.
172.081 CREDIT FOR MUNICIPAL INCOME TAX PAID.
172.082 REFUNDABLE CREDIT FOR QUALIFYING LOSS.
172.083 CREDIT FOR TAX BEYOND STATUTE FOR OBTAINING REFUND.
172.09 ANNUAL RETURN.
172.091 RETURN AND PAYMENT OF TAX.
172.092 RETURN AND PAYMENT OF TAX; INDIVIDUALS SERVING IN COMBAT ZONE.
172.093 USE OF OHIO BUSINESS GATEWAY; TYPES OF FILINGS AUTHORIZED.
172.094 EXTENSION OF TIME TO FILE.
172.095 AMENDED RETURNS.
172.096 REFUNDS.
172.10 PENALTY, INTEREST, FEES, AND CHARGES.
172.11 AUDIT.
172.12 ROUNDING.
172.13 AUTHORITY AND POWERS OF THE TAX ADMINISTRATOR.
172.131 AUTHORITY OF TAX ADMINISTRATOR; ADMINISTRATIVE POWERS OF THE TAX ADMINISTRATOR.
172.132 AUTHORITY OF TAX ADMINISTRATOR; COMPROMISE OF CLAIM AND PAYMENT OVER TIME.
172.133 AUTHORITY OF TAX ADMINISTRATOR; RIGHT TO EXAMINE.
172.134 AUTHORITY OF TAX ADMINISTRATOR; REQUIRING IDENTIFYING INFORMATION.
172.14 CONFIDENTIALITY.
172.15 FRAUD.
172.16 OPINION OF THE TAX ADMINISTRATOR.
172.17 ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY.
172.18 LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF TAX REVIEW.
172.19 ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.
172.20 ADOPTION OF RULES.
172.30 INFORMATION BY LANDLORDS.
172.80 TAXPAYER ELECTION TO BE SUBJECT TO OHIO REVISED CODE SECTIONS 718.80 TO 718.95.
172.96 AMENDMENTS AND SUPPLEMENTS
172.97 COLLECTION AFTER TERMINATION OF CHAPTER.
172.98 SAVINGS CLAUSE.
172.99 VIOLATIONS; PENALTY.
CHAPTER 173 Income Tax Administration
CHAPTER 181 Transient Occupancy Tax
CHAPTER 183 Motor Vehicle License Tax
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS AND PUBLIC SERVICES CODE
PART ELEVEN - PLANNING AND ZONING CODE
PART THIRTEEN - BUILDING CODE
PART FIFTEEN - FIRE PREVENTION CODE
CHAPTER 172
Income Tax Effective January 1, 2016
172.01   Authority to levy tax; purposes of tax; applicability and effective date.
172.011   Authority to levy tax.
172.012   Purposes of tax; rate.
172.013   Allocation of funds.
172.014   Applicability and effective date.
172.02   Statement of procedural history; state mandated changes to municipal income tax.
172.03   Definitions.
172.04   Income subject to tax for individuals.
172.041   Determining municipal taxable income for individuals.
172.042   Domicile.
172.043   Exemption for member or employee of general assembly and certain judges.
172.05   Collection at source.
172.051   Collection at source; withholding from qualifying wages.
172.052   Collection at source; occasional entrant.
172.06   Income subject to net profit tax.
172.061   Determining municipal taxable income for taxpayers who are not individuals.
172.062   Net profit; income subject to net profit tax; alterative apportionment.
172.063   Consolidated federal income tax return.
172.064   Tax credit for businesses that foster new jobs in Ohio.
172.065   Tax credits to foster job retention.
172.07   Declaration of estimated tax.
172.08   Credit for tax paid.
172.081   Credit for municipal income tax paid.
172.082   Refundable credit for qualifying loss.
172.083   Credit for tax beyond statute for obtaining refund.
172.09   Annual return.
172.091   Return and payment of tax.
172.092   Return and payment of tax; individuals serving in combat zone.
172.093   Use of Ohio Business Gateway; types of filings authorized.
172.094   Extension of time to file.
172.095   Amended returns.
172.096   Refunds.
172.10   Penalty, interest, fees and charges.
172.11   Audit.
172.12   Rounding.
172.13   Authority and powers of the Tax Administrator.
172.131   Authority of Tax Administrator; administrative powers of the Tax Administrator.
172.132   Authority of Tax Administrator; compromise of claim and payment over time.
172.133   Authority of Tax Administrator; right to examine.
172.134   Authority of Tax Administrator; requiring identifying information.
172.14   Confidentiality.
172.15   Fraud.
172.16   Opinion of the Tax Administrator.
172.17   Assessment; appeal based on presumption of delivery.
172.18   Local Board of Tax Review; appeal to Local Board of Tax Review.
172.19   Actions to recover; statute of limitations.
172.20   Adoption of rules.
172.30   Information by landlords.
172.80   Taxpayer election to be subject to Ohio Revised Code Sections 718.80 to 718.95.
172.96   Amendments and supplements.
172.97   Collection after termination of chapter.
172.98   Savings clause.
172.99   Violations; penalty.
CROSS REFERENCES
      Power to levy income tax - see Ohio Const., Art. XII, Sec. 8
      Payroll deductions - see Ohio R.C. 9.42
      Municipal income taxes - see Ohio R.C. Ch. 718
172.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE; APPLICABILITY AND EFFECTIVE DATE.
172.011 AUTHORITY TO LEVY TAX.
   (A)    The tax on income and the withholding tax established by this Chapter 172 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 172 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718). This chapter is deemed to incorporate the provisions of ORC 718.
   (B)   The tax is an annual tax levied on the income of every person residing in or earning or receiving income in the municipal corporation, and shall be measured by municipal taxable income. The Municipality shall tax income at a uniform rate. The tax is levied on Municipal Taxable Income, as defined herein.
   (C) The income tax at the rate of one and one-half percent shall be levied, collected and paid with respect to the qualifying wages, commissions, and other compensation earned or deemed to be received on or after January 1, 2016, and with respect to the net profits of business, professions or other activities earned on or after January 1, 2016. The income tax rate of one and one-half percent shall be levied, collected and paid with respect to: all prizes, awards, sweepstakes, or other income associated with any lottery winnings, gambling and sports winnings, or other similar games of chance; and all prizes, awards and winnings paid to residents of the Municipality by state lottery commissions. (Ord. 2015-40. Passed 11-24-15.)
172.012 PURPOSES OF TAX; RATE
   (A)    A municipal income tax is hereby levied to provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities, and capital improvements of the Municipality and for the purpose of the operation of the fire and emergency medical services department and the construction and maintenance of facilities and equipment at the rate of one and one-half percent per Sections 172.04, 172.05 and 172.06 of this Chapter.
   (B)   Subject to the provisions of Section 172.01, the annual tax upon the income specified herein for the purposes specified in Section 172.012(A) shall be and is hereby levied on and after May 1, 1968, at the rate of one-half percent (0.5%) per annum, on and after January 1, 1981, at the rate of one percent (1%) per annum, on and after January 1, 2002, at the rate of one and one-half percent (1.5%) per annum. (Ord. 2015-40. Passed 11-24-15.)
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