891.01 Authority to levy tax; purposes of tax; rate.
891.011 Authority to levy tax.
891.012 Purposes of tax; rate.
891.013 Allocation of funds.
891.02 Effective date.
891.03 Certain sections of prior ordinance and regulations remain effective for tax years prior to 2016.
891.04 Definitions.
891.05 Income subject to tax for individuals.
891.051 Determining Municipal taxable income for individuals.
891.052 Domicile.
891.06 Collection at source.
891.061 Collection at source; withholding from wages.
891.062 Collection at source; occasional entrant.
891.063 Collection at source; casino and VLT.
891.07 Income subject to net profit tax.
891.071 Determining Municipal taxable income for taxpayers who are not individuals.
891.072 Net profit; income subject to net profit tax; alternative apportionment.
891.073 Consolidated Federal income tax return.
891.074 Tax credit for businesses that foster new jobs in Ohio.
891.075 Tax credits to foster job retention.
891.08 Declaration of estimated tax.
891.09 Credit for tax paid.
891.091 Credit for tax paid to another municipality.
891.092 Refundable credit for qualifying loss.
891.093 Credit for person working in Joint Economic Development District.
891.094 Credit for tax beyond statute for obtaining refund.
891.10 Annual return.
891.101 Return and payment of tax.
891.102 Return and payment of tax; individuals serving in combat zone.
891.103 Use of Ohio Business Gateway; types of filings authorized.
891.104 Extension of time to file.
891.105 Amended returns.
891.106 Refunds.
891.11 Penalty, interest, fees and charges.
891.12 Audit.
891.13 Rounding.
891.14 Authority and powers of the Tax Administrator.
891.141 Authority of Tax Administrator; administrative powers of the Tax Administrator.
891.142 Authority of Tax Administrator; compromise of claim and payment over time.
891.143 Authority of Tax Administrator; right to examine.
891.144 Authority of Tax Administrator; requiring identifying information.
891.15 Confidentiality.
891.16 Fraud.
891.17 Opinion of the Tax Administrator.
891.18 Assessment; appeal based on presumption of delivery.
891.19 Actions to recover; statute of limitations.
891.20 Adoption of rules.
891.21 Collection of tax after termination of chapter.
891.22 Savings clause.
891.23 Tenant reporting section.
891.24 Board of Tax Review.
891.99 Violations; penalty.
(a) The tax on income and the withholding tax established by Chapters 890 and 891 of the Village of Walton Hills Codified Ordinances are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by Chapters 890 and 891 are deemed to be levied in accordance with, and to be consistent with, the provisions and limitations of Ohio R.C. Chapter 718. Chapters 890 and 891 are deemed to incorporate the provisions of Ohio R.C. Chapter 718. To the extent any provision of Chapters 890 and 891 conflicts with Ohio R.C. Chapter 718, said Ohio R.C. Chapter 718's provisions will prevail.
(b) The tax is an annual tax levied on the income of every person or entity residing in or earning or receiving income or net profits in the Village, and every person or entity earning or receiving income or net profits within the Village of Walton Hills - Sagamore Township Joint Economic Development District or in any joint economic development district in which the Village is a partner or participant, and shall be measured by municipal taxable income. The Village of Walton Hills ("the Village") shall tax income at a uniform rate. The tax is levied on municipal taxable income, as defined herein.
(Ord. 2015-6. Passed 11-17-15.)
(a) The purpose of this chapter is to provide additional funds for the discharge of general municipal functions of the Village, including, without limitation, for managing the safety needs of the Village, for street and sewer maintenance, for building maintenance, repair and construction, for existing recreational needs, and for staffing requirements of the Village.
(b) There is hereby levied a tax on municipal taxable income, to wit - salaries, wages, commissions and other compensation and all other individual income subject to tax under Section 891.05, and on net profits under Section 891.07, earned within the Village, as the Village is defined in Section 891.04(c)(49), as hereinafter provided, at the rate of 2.5% per annum.
(Ord. 2015-6. Passed 11-17-15.)
Unless otherwise provided by Village Council, the funds collected under the provisions of this chapter shall be deposited into the Village's General Fund.
The funds received from the Village of Walton Hills - Sagamore Hills Township Joint Economic Development District shall be deposited into the Village of Walton Hills - Sagamore Hills Township Joint Economic Development District Agency Fund (JEDD). Funds received from the JEDD shall be further allocated and transferred as follows:
(a) 3.0% of the funds will be transferred into the General Fund to defray all expenses of collecting the JEDD tax and of administering and enforcing the provisions hereof;
(b) 48.5% of the gross proceeds will be transferred into the Village's General Fund; and
(c) 48.5% of the net proceeds will be remitted to Sagamore Township.
(Ord. 2015-6. Passed 11-17-15.)
(a) Ordinance 2015-6 applies to municipal taxable years beginning on or after January 1, 2016. All provisions of this Chapter 891 apply to taxable years beginning 2016 and succeeding taxable years.
(b) Ordinance 2015-6 does not repeal the existing Chapter 890 for any taxable year prior to 2016. For municipal taxable years beginning before January 1, 2016, the Village shall continue to administer, audit, and enforce its income tax under Ohio R.C. Chapter 718 and ordinances of the Village as that Chapter and those ordinances existed before January 1, 2016.
(Ord. 2015-6. Passed 11-17-15.)
Chapter 890 remains effective and in full force with respect to tax years prior to 2016. Section 890.14 (Board of Tax Review), which is re-stated in this Chapter 891 as Section 891.24, shall also remain effective and in full force for all tax years, both prior to 2016 and beginning in 2016.
(Ord. 2015-6. Passed 11-17-15.)
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