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Codified Ordinances of Silver Lake, OH
CODIFIED ORDINANCES OF SILVER LAKE OHIO
CERTIFICATION
ROSTER OF OFFICIALS
ADOPTING ORDINANCE NO. 64-1972
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
TABLES OF SPECIAL ORDINANCES
CHARTER
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE-Taxation
CHAPTER 171 Income Tax
171.01 PURPOSE OF LEVY OF INCOME TAX.
171.02 DEFINITIONS GENERALLY.
171.03 RATE AND INCOME TAXABLE.
171.04 EFFECTIVE PERIOD.
171.05 METHOD OF DETERMINATION.
171.06 SALES MADE IN MUNICIPALITY.
171.07 TOTAL ALLOCATION.
171.08 RENTALS.
171.09 OPERATING LOSS CARRY-FORWARD.
171.10 SOURCES OF INCOME NOT TAXED.
171.11 WHEN RETURN REQUIRED TO BE MADE.
171.12 FORM AND CONTENTS OF RETURN.
171.13 EXTENSION OF TIME FOR FILING RETURNS.
171.14 CONSOLIDATED RETURNS.
171.15 AMENDED RETURNS.
171.16 PAYMENT OF TAX ON FILING OF RETURNS.
171.17 COLLECTION AT SOURCE
171.18 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE.
171.19 PAYMENT AND FILING OF DECLARATION.
171.20 FORM OF DECLARATION.
171.21 PAYMENT TO ACCOMPANY DECLARATION. (REPEALED)
171.22 ANNUAL RETURN.
171.23 EXTENSIONS.
171.231 LATE PAYMENT FEE.
171.24 INTEREST ON UNPAID TAX.
171.25 PENALTIES ON UNPAID TAX.
171.26 EXCEPTIONS.
171.27 ABATEMENT OF INTEREST AND PENALTY AND LATE FILING FEE.
171.28 VIOLATIONS.
171.29 LIMITATION ON PROSECUTION.
171.30 FAILURE TO PROCURE FORMS NOT EXCUSE.
171.31 UNPAID TAXES RECOVERABLE AS OTHER DEBTS.
171.32 REFUNDS OF TAXES ERRONEOUSLY PAID.
171.33 AMOUNTS OF LESS THAN ONE DOLLAR.
171.34 TAX CREDIT.
171.35 CLAIM FOR REFUND.
171.36 DUTY TO RECEIVE TAX IMPOSED.
171.37 DUTY TO ENFORCE COLLECTION.
171.38 AUTHORITY TO MAKE AND ENFORCE REGULATIONS.
171.39 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
171.40 AUTHORITY DETERMINE AMOUNT OF TAX DUE.
171.41 AUTHORITY TO MAKE INVESTIGATION.
171.42 AUTHORITY TO COMPEL PRODUCTION OF RECORDS.
171.43 REFUSAL TO PRODUCE RECORDS.
171.44 CONFIDENTIAL NATURE OF INFORMATION.
171.45 TAXPAYER REQUIRED TO RETAIN RECORDS.
171.46 AUTHORITY TO CONTRACT FROM CENTRAL COLLECTION FACILITIES.
171.47 BOARD OF REVIEW ESTABLISHED.
171.48 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
171.49 RIGHT OF APPEAL.
171.50 DECLARATION OE LEGISLATIVE INTENT.
171.51 NON-FILER COMPLIANCE POLICY.
CHAPTER 172 Income Tax Effective January 1, 2016
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART ELEVEN - PLANNING AND ZONING CODE
PART THIRTEEN - BUILDING CODE
PART FIFTEEN - FIRE PREVENTION CODE
   171.36 DUTY TO RECEIVE TAX IMPOSED.
   It shall be the duty of the Administrator to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof, and to report all monies so received.
(Ord. 62-1995. Passed 7-3-95.)
   171.37 DUTY TO ENFORCE COLLECTION.
   It shall be the duty of the Administrator to enforce payment of all taxes owning to the municipality, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and to show the dates and amount of payment thereof. (Ord. 62-1995. Passed 7-3-95.)
   171.38 AUTHORITY TO MAKE AND ENFORCE REGULATIONS.
   The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the provisions for the re-examination and correction of returns.
(Ord. 62-1995. Passed 7-3-95.)
   171.39 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.
(Ord. 62-1995. Passed 7-3-95.)
   171.40 AUTHORITY 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 municipality 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. 62-1995. Passed 7-3-95.)

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.

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