CHAPTER 880: EARNED INCOME TAX
REGULATIONS EFFECTIVE THROUGH DECEMBER 31, 2015
Editor's note:  
   An additional 0.5% income tax increase for the purpose of making permanent improvements to the city infrastructure was approved by the voters on November 8, 2005.
   An additional 0.2% income tax increase, taxable by the city for a period of five years, from January 1, 2014 through December 31, 2018, for the purpose of maintaining roadway and sidewalk improvement and repair, was approved by the voters on November 5, 2013.
   Ordinance 50-2015, passed December 21, 2015, declared Chapter 880 applicable to years 2015 and earlier, and adopted Chapter 881, containing earned income tax regulations effective from and after January 1, 2016.
   The continuation of a 0.2% income tax levy, taxable by the city for a period of five years, from January 1, 2024 through December 31, 2028, for the purpose of maintaining roadway and sidewalk improvement and repair, was approved by the voters on May 2, 2023.
   An additional 0.25% income tax increase for the purpose of providing funds for the Shelby Fire Department was approved by voters on November 7, 2023.
Section
   880.01   Definitions
   880.02   Commencement and duration of tax
   880.03   Imposition of tax
   880.04   Determination of allocation of tax
   880.05   Rental income from real estate
   880.06   Exemptions
   880.07   Return and payment of tax
   880.08   Collection of unpaid taxes; refund of overpayments
   880.09   Interest and penalties
   880.10   Credit for tax paid to other municipalities
   880.11   Other provisions
   880.12   Finance Director
   880.13   Board of Review
 
   880.99   Penalty
Cross-reference:
   Power to levy income tax, see Charter § 1
   Taxation for constructing improvements, see Charter § 106 
Statutory reference:
   Municipal income taxes, see R.C. Ch. 718
   Payroll deductions, see R.C. § 9.42
   Power to levy income tax, see Ohio Const., Art. XVIII, § 13