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Wauseon Overview
Codified Ordinances of Wauseon, OH
CODIFIED ORDINANCES OF WAUSEON, OHIO
DIRECTORY OF OFFICIALS
ADOPTING ORDINANCE NO. 1993-26
EDITOR'S NOTE
COMPARATIVE SECTION TABLE
CHARTER
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 191 Income Tax Ordinance Effective January 1, 2016
191.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE .
191.011 AUTHORITY TO LEVY TAX .
191.012 PURPOSES OF TAX; RATE.
191.013 ALLOCATION OF FUNDS.
191.014 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
191.02 EFFECTIVE DATE.
191.03 DEFINITIONS.
191.04 INCOME SUBJECT TO TAX FOR INDIVIDUALS.
191.041 DETERMINING MUNICIPAL TAXABLE INCOME FOR INDIVIDUALS.
191.042 DOMICILE.
191.043 EXEMPTION FOR MEMBER OR EMPLOYEE OF GENERAL ASSEMBLY AND CERTAIN JUDGES.
191.05 COLLECTION AT SOURCE.
191.051 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES.
191.052 COLLECTION AT SOURCE; OCCASIONAL ENTRANT.
191.053 COLLECTION AT SOURCE; CASINO AND VLT.
191.06 INCOME SUBJECT TO NET PROFIT TAX
191.061 DETERMINING MUNICIPAL TAXABLE INCOME FOR TAXPAYERS WHO ARE NOT INDIVIDUALS.
191.062 NET PROFIT; INCOME SUBJECT TO NET PROFIT TAX; ALTERNATIVE APPORTIONMENT.
191.063 CONSOLIDATED FEDERAL INCOME TAX RETURN.
191.064 TAX CREDIT FOR BUSINESSES THAT FOSTER NEW JOBS IN OHIO.
191.065 TAX CREDITS TO FOSTER JOB RETENTION.
191.07 DECLARATION OF ESTIMATED TAX
191.08 CREDIT FOR TAX PAID.
191.081 RECIPROCITY PROVISION.
191.082 REFUNDABLE CREDIT FOR QUALIFYING LOSS.
191.083 CREDIT FOR PERSON WORKING IN JOINT ECONOMIC DEVELOPMENT DISTRICT OR ZONE.
191.084 CREDIT FOR TAX BEYOND STATUTE FOR OBTAINING REFUND.
191.09 ANNUAL RETURN.
191.091 RETURN AND PAYMENT OF TAX.
191.092 RETURN AND PAYMENT OF TAX; INDIVIDUALS SERVING IN COMBAT ZONE.
191.093 USE OF OHIO BUSINESS GATEWAY; TYPES OF FILINGS AUTHORIZED.
191.094 EXTENSION OF TIME TO FILE.
191.095 AMENDED RETURNS.
191.096 REFUNDS.
191.10 PENALTY, INTEREST, FEES, AND CHARGES.
191.11 AUDIT.
191.12 ROUNDING.
191.13 AUTHORITY AND POWERS OF THE TAX ADMINISTRATOR.
191.131 AUTHORITY OF TAX ADMINISTRATOR; ADMINISTRATIVE POWERS OF THE TAX ADMINISTRATOR.
191.132 AUTHORITY OF TAX ADMINISTRATOR; COMPROMISE OF CLAIM AND PAYMENT OVER TIME.
191.133 AUTHORITY OF TAX ADMINISTRATOR; RIGHT TO EXAMINE.
191.134 AUTHORITY OF TAX ADMINISTRATOR; REQUIRING IDENTIFYING INFORMATION.
191.14 CONFIDENTIALITY.
191.15 FRAUD.
191.16 OPINION OF THE TAX ADMINISTRATOR.
191.17 ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY.
191.18 LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF TAX REVIEW.
191.19 ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.
191.20 ADOPTION OF RULES.
191.97 COLLECTION AFTER TERMINATION OF CHAPTER.
191.98 SAVINGS CLAUSE.
191.99 VIOLATIONS; PENALTY.
CHAPTER 193 Income Tax Regulations
CHAPTER 197 Tax Incentive Review Council
CHAPTER 199 Tax Exemption for Community Reinvestment Area
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
CHAPTER 191
Income Tax Ordinance Effective January 1, 2016
191.01   Authority to levy tax; purposes of tax; rate.
191.011   Authority to levy tax.
191.012   Purposes of tax; rate.
191.013   Allocation of funds.
191.014   Statement of procedural history; state mandated changes to municipal income tax.
191.02   Effective date.
191.03   Definitions.
191.04   Income subject to tax for individuals.
191.041   Determining municipal taxable income for individuals.
191.042   Domicile.
191.043   Exemption for member or employee of general assembly and certain judges.
191.05   Collection at source.
191.051   Collection at source; withholding from qualifying wages.
191.052   Collection at source; occasional entrant.
191.053   Collection at source; casino and VLT.
191.06   Income subject to net profit tax.
191.061   Determining municipal taxable income for taxpayers who are not individuals.
191.062   Net profit; income subject to net profit tax; alternative apportionment.
191.063   Consolidated federal income tax return.
191.064   Tax credit for businesses that foster new jobs in Ohio.
191.065   Tax credits to foster job retention.
191.07   Declaration of estimated tax.
191.08   Credit for tax paid.
191.081   Reciprocity provision.
191.082   Refundable credit for qualifying loss.
191.083   Credit for person working in joint economic development district or zone.
191.084   Credit for tax beyond statute for obtaining refund.
191.09   Annual return.
191.091   Return and payment of tax.
191.092   Return and payment of tax; individuals serving in combat zone.
191.093   Use of Ohio Business Gateway; types of filings authorized.
191.094   Extension of time to file.
191.095   Amended returns.
191.096   refunds.
191.10   Penalty, interest, fees and charges.
191.11   Audit.
191.12   Rounding.
191.13   Authority and powers of the Tax Administrator.
191.131   Authority of Tax Administrator; administrative powers of the Tax Administrator.
191.132   Authority of Tax Administrator; compromise of claim and payment over time.
191.133   Authority of Tax Administrator; right to examine.
191.134   Authority of Tax Administrator; requiring identifying information.
191.14   Confidentiality.
191.15   Fraud.
191.16   Opinion of the Tax Administrator.
191.17   Assessment; appeal based on presumption of delivery.
191.18   Local Board of Tax Review; appeal to Local Board of Tax Review.
191.19   Actions to recover; statute of limitations.
191.20   Adoption of rules.
191.97   Collection after termination of chapter.
191.98   Savings clause.
191.99   Violations; penalty.
 
CROSS REFERENCES
Power to pass income tax law - see Ohio Const. Art. XII, Sec. 8
Apportionment - see Ohio Const. Art. XII, Sec. 9
Municipal power to levy - see Ohio Const. Art. XVII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Prohibitions - see Ohio R.C. 718.01
Uniform rates - see Ohio R.C. 718.01
Election - see Ohio R.C. 718.01
Municipal limitation - see Ohio R.C. 718.06
Limitation of act - see Ohio R.C. 718.06
Definitions for income tax regulating - see ADM. 193.01
Business Allocation Percentage Formula explanation - see ADM. 193.08
Net business profits: additional information and requirements - see ADM. 193.11
 
 
191.01 AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE .
191.011 AUTHORITY TO LEVY TAX .
     (A)    The tax on income and the withholding tax established by this Chapter 191 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax on income and the withholding tax established by this Chapter 191 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.
(Ord. 2015-17. Passed 12-21-15.)
191.012 PURPOSES OF TAX; RATE.
   (A)   The tax is to provide funds for general municipal operations, equipment, police and fire protection, new equipment, extension, enlargement and improvement of municipal services and facilities, capital improvements, and for the financing, construction, operation, maintenance and improvement of the City.
   (B)    The tax shall be levied at the rate of one and one-half (1½%) per annum.
(Ord. 2015-17. Passed 12-21-15.)
191.013 ALLOCATION OF FUNDS.
   (A)    One hundred percent (100%) of gross income tax receipts received annually shall be paid into the General Fund and used to pay all costs of collecting the taxes and the cost of administering and enforcing the provisions of this chapter and to pay operating expenses of the City.
   (B)   Zero percent (0%) of the gross income tax receipts shall be paid into the Capital Fund and shall be set aside and used for capital improvements for the City, including but not limited to, development and the construction of sanitary sewers, storm sewers, and street improvements; for public buildings, parks and playgrounds; and for equipment necessary for the police, fire, and the public service departments. (Ord. 2020-9. Passed 11-2-20.)
191.014 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.
   (A)   Significant and wide-ranging amendments to ORC 718 were enacted by Am Sub HB 5, passed by the 130th General Assembly, and signed by Governor Kasich on December 19, 2014, and H.B. 5 required municipal corporations to conform to and adopt the provisions of ORC 718 in order to have the authority to impose, enforce, administer and collect a municipal income tax.
   (B)   As mandated by H.B. 5, municipal income tax Ordinance 2015-17, effective January 1, 2016, comprehensively amends Chapter 191 in accordance with the provisions of ORC 718 to allow the Municipality to continue the income tax and withholding tax administration and collection efforts on behalf of the Municipality.
(Ord. 2015-17. Passed 12-21-15.)
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