Complete to January 11, 2017
Preliminary Unit - includes General Index, Comparative Section Table, and Tables of Special Ordinances
Main Index | Part 1
CHAPTER 171 - Income Tax.
171.02 PURPOSE; IMPOSITION OF TAX.
171.025 LEVY OF ADDITIONAL ONE-HALF PERCENT.
171.03 RETURN AND PAYMENT OF TAX.
171.04 COLLECTION AT SOURCE.
171.051 REQUIRING OWNERS OF RENTAL OR LEASED PROPERTY LOCATED
171.07 DUTIES OF THE ADMINISTRATOR.
171.08 INVESTIGATIVE POWERS OF THE ADMINISTRATOR;
171.09 INTEREST AND PENALTIES.
171.10 COLLECTION OF UNPAID TAXES AND REFUNDS OF
171.12 BOARD OF REVIEW.
171.13 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.
171.14 SAVING CLAUSE.
171.15 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
171.16 DISBURSEMENT OF FUNDS.
171.17 GARRETTSVILLE VILLAGE JOB CREATION TAX CREDIT
Power to levy income tax - see Ohio Const., Art. XII, Sec. 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
A resolution expressing the intent of the Council of the Village of Garrettsville, Ohio to dispose of property owned by the Village which is no longer needed for public use, or is obsolete or unfit for the use for which it was originally acquired, by internet auction, and declaring an emergency.
TAXPAYERS' RIGHTS AND RESPONSIBILITIES
"TAXPAYERS' RIGHTS AND RESPONSIBILITIES" means the rights provided to taxpayers in sections 718.11, 718.12 , 718.19, 718.23, 718.36, 718.37, 718.38, 5717.011 , and 5717.03 of the Ohio Revised Code and any corresponding ordinances of the Municipality, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718. of the Ohio Revised Code and resolutions, ordinances, and rules adopted by a municipal corporation for the imposition and administration of a municipal income tax.
These rights and responsibilities include, but are not limited to, the following:
- The municipal corporation shall maintain a Local Board of Tax Review to hear appeals of the taxpayer on assessments issued by the Tax Administrator. The Taxpayer or the Tax Administrator may appeal the Final Determination of the Local Board of Tax Review.
- Civil actions to recover municipal income tax, penalties and interest have time limits.
- Taxpayer has a prescribed manner in which to request a refund from the Tax Administrator.
- Taxpayer has a required responsibility to timely and accurately file annual returns, reports, documents, and to timely remit all taxes due on such annual returns, reports, documents and filings.
- At or before the commencement of an audit (where the tax administrator has ordered the appearance of the taxpayer), the Tax Administrator shall inform and provide the Taxpayer with certain information regarding the audit.
- Taxpayer has a required responsibility to allow examination of their books, papers, records, and federal and state income tax returns by the tax administrator.
- Taxpayer has certain recourse if aggrieved by an action or omission of the Tax Administrator, their employee or an employee of the municipal corporation.
For Tax Years through 2015, the Village of Garrettsville Income Tax Code is contained in
Chapter 171 of the Codified Ordinances. For tax years beginning January 1, 2016 and later, Chapter 173 of the Codified Ordinances will apply.