Village of Garrettsville Codified Ordinances

Complete to January 11, 2017
Preliminary Unit - includes General Index, Comparative Section Table, and Tables of Special Ordinances

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CHAPTER 173 - Income Tax Effective January 1, 2016.

173.011 AUTHORITY TO LEVY TAX.
173.012 PURPOSES OF TAX; RATE.
173.013 ALLOCATION OF FUNDS.
173.014 STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED
173.02 EFFECTIVE DATE.
173.03 DEFINITIONS
173.041 DETERMINING MUNICIPAL TAXABLE INCOME FOR INDIVIDUALS.
173.042 DOMICILE.
173.043 EXEMPTION FOR MEMBER OR EMPLOYEE OF GENERAL ASSEMBLY
173.051 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING
173.052 COLLECTION AT SOURCE; OCCASIONAL ENTRANT.
173.053 COLLECTION AT SOURCE; CASINO AND VLT.
173.061 DETERMINING MUNICIPAL TAXABLE INCOME FOR
173.062 NET PROFIT; INCOME SUBJECT TO NET PROFIT TAX;
173.063 CONSOLIDATED FEDERAL INCOME TAX RETURN.
173.064 GARRETTSVILLE VILLAGE JOB CREATION TAX CREDIT
173.065 TAX CREDITS TO FOSTER JOB RETENTION
173.07 DECLARATION OF ESTIMATED TAX.
173.081 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.
173.082 REFUNDABLE CREDIT FOR QUALIFYING LOSS.
173.083 CREDIT FOR PERSON WORKING IN JOINT ECONOMIC
173.084 CREDIT FOR TAX BEYOND STATUTE FOR OBTAINING REFUND.
173.091 RETURN AND PAYMENT OF TAX.
173.092 RETURN AND PAYMENT OF TAX; INDIVIDUALS SERVING IN
173.093 USE OF OHIO BUSINESS GATEWAY; TYPES OF FILINGS
173.094 EXTENSION OF TIME TO FILE.
173.095 AMENDED RETURNS
173.096 REFUNDS.
173.10 PENALTY, INTEREST, FEES, AND CHARGES.
173.11 AUDIT.
173.12 ROUNDING.
173.131 AUTHORITY OF TAX ADMINISTRATOR; ADMINISTRATIVE
173.132 AUTHORITY OF TAX ADMINISTRATOR; COMPROMISE OF CLAIM
173.133 AUTHORITY OF TAX ADMINISTRATOR; RIGHT TO EXAMINE.
173.134 AUTHORITY OF TAX ADMINISTRATOR; REQUIRING IDENTIFYING
173.135 QUESTIONNAIRES.
173.14 CONFIDENTIALITY.
173.15 FRAUD
173.16 OPINION OF THE TAX ADMINISTRATOR.
173.17 ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY.
173.18 LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF
173.19 ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.
173.20 ADOPTION OF RULES.
173.21 REQUIRING OWNERS OF RENTAL OR LEASED PROPERTY LOCATED
173.97 COLLECTION AFTER TERMINATION OF CHAPTER.
173.98 SAVINGS CLAUSE.
173.99 VIOLATIONS; PENALTY.

Cross References

              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
	

Resolutions

RESOLUTION 2017-3
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.

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