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1905.01 Declaration of purposes and levying of certain taxes.
1905.011 Declaration of purpose and levying of an additional tax for improvements to the city's system of roads, streets and bridges and for the imposition, crediting, allocation and use of the proceeds of that tax.
1905.02 Definitions and usage.
1905.03 Imposition of tax.
1905.05 Return and payment of tax.
1905.051 Return and payment of tax during COVID-19 state of emergency.
1905.06 Collection at source, withholding; liability.
1905.061 Estimated tax.
1905.062 Rounding of amounts.
1905.063 Requests for refunds.
1905.064 Second municipality imposing tax after time period allowed for refund.
1905.065 Amended returns.
1905.066 Limitations.
1905.067 Audits.
1905.068 Service of assessment.
1905.069 Administration of claims.
1905.09 Authority of Tax Administrator and Commissioner of Taxation; verification of information.
1905.091 Request for an opinion of the Tax Administrator.
1905.092 Authority to create rules and regulations.
1905.11 Interest and penalties.
1905.13 Board of Review.
1905.14 Allocation of funds.
1905.15 Tax paid to other municipalities.
1905.18 Tax information confidential.
1905.181 Criminal records check for employees with access to certain tax information.
1905.21 Savings clause.
1905.22 Collection of tax after termination of levy.
1905.23 Fraud.
1905.99 Violations; penalties.
CROSS REFERENCES
Power of City to levy and collect taxes - see CHTR. § 8 (f), (s), (t), (u)
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Division of Taxation created; duties of Division and Commissioner - see ADM. 123.04
(A) There shall be and are hereby levied the following annual taxes on the income of every person residing in or earning or receiving income in the Municipality, as measured by each such person's municipal taxable income, all as hereafter provided in this Chapter:
(1) To provide funds for general municipal operations, maintenance, new equipment and capital improvements of the City, a tax on municipal taxable income at a uniform rate of one percent (1.00%) per year.
(2) To provide funds one-half (½) of which shall be allocated to the General Fund for wage and salary increases and services and one-half (½) of which shall be allocated to the Capital Improvements Fund, as provided in Ordinance No. 605-66, passed by the Council of the City of Toledo on August 1, 1966, and approved by the City's voters at an election on November 8, 1966, a tax on municipal taxable income at a uniform rate of one-half percent (0.50%) per year.
(3) During the period commencing January 1, 2021 and ending December 31, 2024, a tax on municipal taxable income at a uniform rate of three-quarters percent (3/4%) to provide funds one-third (1/3) of which shall be allocated to the General Fund for Police, Fire and other Safety Department responsibilities, one-third (1/3) of which shall be allocated to the General Fund, and one-third (1/3) of which shall be allocated to the Capital Improvements Fund; provided, however, that the Council, upon its determination of financial need, may, at the request of the Mayor, cause any unencumbered funds allocated as provided herein to the Capital Improvements Fund to remain in the General Fund or to be transferred back to the General Fund and to be appropriated and used for any purpose set forth in division (D) of Section 1905.14.
(B) Consistently with the provisions of division (A) of this Section, there shall be levied and imposed upon the municipal taxable income of every person residing in or earning or receiving income in the Municipality an aggregate annual income tax as follows: (1) for the period commencing January 1, 2021 and ending December 31, 2024, a tax at a uniform rate equal to the sum of (a) 2.25% per year for the purposes specified in division (A)(1), (2) and (3) of this Section plus (b) the rate per year of any additional tax levied for a purpose set forth in an ordinance approved by the electors of the City and this Council and specified in another Section of this Chapter; and (2) thereafter, unless a separate ordinance providing for a different rate or rates is approved by the electors of the City and this Council or otherwise passed in accordance with law, a tax at a uniform rate equal to the sum of (a) 1.50% per year tax for the purposes specified in the division (A)(1) and (2) of this Section plus (b) the rate per year of any additional tax levied for a purpose set forth in an ordinance approved by the electors of the City and this Council and specified in another Section of this Chapter. The provisions of division (A) of this Section 1905.01 and of Section 1905.14 shall govern the crediting, allocation, appropriation and use of funds obtained from the taxes levied under this Section.
(C) The taxes levied under this Chapter 1905 shall be levied in accordance with the provisions and limitations set forth in Chapter 718 of the Ohio Revised Code to the fullest extent required for the Municipality to continue to levy those taxes. The required provisions and limitations of Chapter 718 of the Ohio Revised Code are hereby incorporated into this Chapter 1905, and those required provisions or limitations of Chapter 718 of the Ohio Revised Code shall control to the extent there is a conflict between a provision or limitation of this Chapter 1905 and an express provision or limitation of Chapter 718 of the Ohio Revised Code.
(D) As used herein, all references in this Chapter 1905 to provisions or limitations of Chapter 718 of the Ohio Revised Code and to any Section of that Chapter 718 shall include those provisions or limitations of that Chapter or Section as in effect on January 1, 2016, of any successor statute, and of any subsequent amendment to that Chapter or Section or a successor statute in effect from time to time to the fullest possible extent required for the Municipality to continue to levy the taxes specified under this Chapter 1905. All references in this Chapter 1905 to "ORC" are to the Ohio Revised Code.
(Ord. 283-16. Passed 11-9-16; Ord. 281-20. Passed 11-17-20.)
(A) In addition to the income taxes levied pursuant to Section 1905.01, for a period commencing January 1, 2021 and ending December 31, 2024, there shall be and is hereby levied an annual tax at the uniform rate of one-quarter percent (1/4%) per year on the income of every person residing in or earning or receiving income in the Municipality in order to provide funds necessary to pay costs of improving the City's system of roads, streets and bridges, including related debt charges.
(B) That tax shall be imposed on the municipal taxable income of every person who resides in or who earns or receives income in the Municipality measured in the same manner as set forth in Section 1905.03 with respect to the City's municipal income taxes levied pursuant to Section 1905.01; and as provided in Section 1905.01(C) and (D) shall be levied in accordance with the provisions of Chapter 718 of the Ohio Revised Code, the provisions of which are thereby and hereby incorporated by reference.
(C) Notwithstanding any other provision of this Chapter 1905, all of the funds collected under the provisions of this Section 1905.011 shall be credited to a separate Road Improvements Fund and allocated and used for the following purposes and in the following order:
(1) Administration. Such part thereof as shall be necessary to defray all costs of collecting, administering and enforcing the provisions of this Chapter 1905, as the same would relate to the income tax levied pursuant to this Section, shall be appropriated by Council to the Income Tax Division.
(2) Allocation of Net Proceeds. The balance of funds resulting from that income tax, being the net proceeds thereof, shall be available for appropriation, as deemed necessary by the Council of the Municipality, solely to pay costs of improving the City's system of roads, streets and bridges, including related debt charges, that are costs of capital improvements as defined in Section 1905.14(E).
From those net proceeds of that income tax, there shall be appropriated each year into a debt service fund or funds such sum or sums as may be determined by Council to be required to meet principal and interest charges on indebtedness for capital improvements to the City's system of roads, streets and bridges.
The transfer or use of any such net proceeds for any other purpose is prohibited.
(Ord. 283-20. Passed 11-17-20.)
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