191.06 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.

191.06 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.

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2025-04 (current)
Sheffield Lake Overview
Codified Ordinances of Sheffield Lake, OH
CODIFIED ORDINANCES OF THE CITY OF SHEFFIELD LAKE, OHIO
CERTIFICATION
ROSTER OF OFFICIALS
ADOPTING ORDINANCE NO. 116-84
COMPARATIVE SECTION TABLE
TABLES OF SPECIAL ORDINANCES OF SHEFFIELD LAKE
CHARTER
PART ONE - ADMINISTRATIVE CODE
TITLE ONE - General Provisions
TITLE THREE - Legislative
TITLE FIVE - Administrative
TITLE SEVEN - Judicial
TITLE NINE - Taxation
CHAPTER 191 Earned Income Tax
191.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX.
191.02 DEFINITIONS.
191.03 IMPOSITION OF TAX.
191.04 COLLECTION AT SOURCE.
191.05 ANNUAL RETURN; FILING.
191.06 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.
191.07 ESTIMATED TAXES.
191.08 ROUNDING OF AMOUNTS.
191.09 REQUESTS FOR REFUNDS.
191.10 SECOND MUNICIPALITY IMPOSING TAX AFTER TIME PERIOD ALLOWED FOR REFUND.
191.11 AMENDED RETURNS.
191.12 LIMITATIONS.
191.13 AUDITS.
191.14 SERVICE OF ASSESSMENT.
191.15 ADMINISTRATION OF CLAIMS.
191.16 TAX INFORMATION CONFIDENTIAL.
191.17 FRAUD.
191.18 INTEREST AND PENALTIES.
191.19 AUTHORITY OF TAX ADMINISTRATOR; VERIFICATION OF INFORMATION.
191.20 REQUEST FOR OPINION OF THE TAX ADMINISTRATOR.
191.21 BOARD OF TAX REVIEW.
191.22 AUTHORITY TO CREATE RULES AND REGULATIONS.
191.23 RENTAL AND LEASED PROPERTY.
191.24 SAVINGS CLAUSE.
191.25 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
191.26 ADOPTION OF RITA RULES AND REGULATIONS.
191.27 ELECTION TO BE SUBJECT TO OHIO R.C. 718.80 TO 718.95
191.99 VIOLATIONS; PENALTIES.
CHAPTER 193 License Tax
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
OH
Sheffield Lake
Codified Ordinances of Sheffield Lake, OH
191.06 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.
CHAPTER 191 Earned Income Tax
191.05 ANNUAL RETURN; FILING.
   (A)    An annual City of Sheffield Lake income tax return shall be completed and filed by every individual taxpayer for each taxable year for which the taxpayer is subject to the tax, whether or not a tax is due thereon.
      (1)    The Tax Administrator may accept on behalf of all nonresident individual taxpayers a return filed by an employer, agent of an employer, or other payer under Section 191.04 of this Chapter when the nonresident individual taxpayer's sole income subject to the tax is the qualifying wages reported by the employer, agent of an employer, or other payer, and no additional tax is due the City of Sheffield Lake.
      (2)    Retirees having no Municipal Taxable Income for the City of Sheffield Lake income tax purposes may file with the Tax Administrator a written exemption from these filing requirements on a form prescribed by the Tax Administrator. The written exemption shall indicate the date of retirement and the entity from which retired. The exemption shall be in effect until such time as the retiree receives Municipal Taxable Income taxable to the the City of Sheffield Lake, at which time the retiree shall be required to comply with all applicable provisions of this chapter.
   (B)    If an individual is deceased, any return or notice required of that individual shall be completed and filed by that decedent's executor, administrator, or other person charged with the property of that decedent.
   (C)    If an individual is unable to complete and file a return or notice required by the City of Sheffield Lake, the return or notice required of that individual shall be completed and filed by the individual's duly authorized agent, guardian, conservator, fiduciary, or other person charged with the care of the person or property of that individual.
   (D)    Returns or notices required of an estate or a trust shall be completed and filed by the fiduciary of the estate or trust.
   (E)    The City of Sheffield Lake shall permit spouses to file a joint return.
   (F)   (1)    Each return required to be filed under this division shall contain the signature of the taxpayer or the taxpayer's duly authorized agent and of the person who prepared the return for the taxpayer. The return shall include the taxpayer's social security number or taxpayer identification number. Each return shall be verified by a declaration under penalty of perjury.
      (2)    The Tax Administrator shall require a taxpayer who is an individual to include, with each annual returns; and amended return, copies of the following documents: all of the taxpayer's Internal Revenue Service form W-2, "Wage and Tax Statements," including all information reported on the taxpayer's federal W-2, as well as taxable wages reported or withheld for any municipal corporation; the taxpayer's Internal Revenue Service form 1040 or, in the case of a return or request required by a qualified municipal corporation, Ohio form IT-1040; and, with respect to an amended tax return, any other documentation necessary to support the adjustments made in the amended return. An individual taxpayer who files the annual return required by this section electronically is not required to provide paper copies of any of the foregoing to the Tax Administrator unless the Tax Administrator requests such copies after the return has been filed.
      (3)   The Tax Administrator may require a taxpayer that is not an individual to include, with each anuual net profit return, amended net profit return, or request for refund required under this section, copies of only the following documents: the taxpayer's Internal Revenue Service form 1041, form 1065, form 1120, form 1120- REIT, form 1120F, or form 1120S, and, with respect to an amended tax return or refund request, any other documentation necessary to support the refund request or the adjustments made in the amended return.
A taxpayer that is not an individual and that files an anuual net profit return electronically through the Ohio Business Gateway or in some other manner shall either mail the documents required under this division to the Tax Administrator at the time of filing or, if electronic submission is available, submit the documents electronically through the Ohio Business Gateway.
      (4)    After a taxpayer files a tax return, the Tax Administrator may request, and the taxpayer shall provide, any information, statements, or documents required by the City of Sheffield Lake to determine and verify the taxpayer's municipal income tax liability. The requirements imposed under division (F) of this section apply regardless of whether the taxpayer files on a generic form or on a form prescribed by the Tax Administrator.
   (G)   (1)   (a)    Except as otherwise provided in this Chapter, each individual income tax return required to be filed under this section shall be completed and filed as required by the Tax Administrator on or before the date prescribed for the filing of state individual income tax returns under division (G) of Section 5747.08 of the ORC. The taxpayer shall complete and file the return or notice on forms prescribed by the Tax Administrator or on generic forms, together with remittance made payable to the City of Sheffield Lake . No remittance is required if the net amount due is ten dollars or less.
         (b)    Except as otherwise provided in this Chapter, each annual net profit return required to be filed under this section by a taxpayer that is not an individual shall be completed and filed as required by the Tax Administrator on or before the fifteenth day (15th) of the fourth month following the end of the taxpayer's taxable year. The taxpayer shall complete and file the return or notice on forms prescribed by the Tax Administrator or on generic forms, together with remittance made payable to the City of Sheffield Lake. No remittance is required if the net amount due is ten dollars or less.
      (2)    Any taxpayer that has duly requested an automatic six-month extension for filing the taxpayer's federal income tax return shall automatically receive an extension for the filing of the City of Sheffield Lake's income tax return. The extended due date of the City of Sheffield Lake's income tax return shall be the 15th day of the tenth month after the last day of the taxable year to which the return relates. For tax years ending on or after January 1, 2023, the extended due date of The City of Sheffield Lake's income tax return for a taxpayer that is not an individual shall be the 15th day of the eleventh month after the last day of the taxable year to which the return relates. An extension of time to file under this division is not an extension of the time to pay any tax due unless the Tax Administrator grants an extension of that date.
         (a)    A copy of the federal extension request shall be included with the filing of the City of Sheffield Lake's income tax return.
         (b)    A taxpayer that has not requested or received a six-month extension for filing the taxpayer's federal income tax return may submit a written request that the Tax Administrator grant the taxpayer a six-month extension of the date for filing the taxpayer's the City of Sheffield Lake income tax return. If the request is received by the Tax Administrator on or before the date the the City of Sheffield Lake income tax return is due, the Tax Administrator shall grant the taxpayer's requested extension.
      (3)    If the tax commissioner extends for all taxpayers the date for filing state income tax returns under division (G) of Section 5747.08 of the ORC, a taxpayer shall automatically receive an extension for the filing of the City of Sheffield Lake's income tax return. The extended due date of the City of Sheffield Lake's income tax return shall be the same as the extended due date of the state income tax return.
      (4)    If the Tax Administrator considers it necessary in order to ensure the payment of the tax imposed by the City of Sheffield Lake, the Tax Administrator may require taxpayers to file returns and make payments otherwise than as provided in this division, including taxpayers not otherwise required to file annual returns.
         (5)   If a taxpayer receives an extension for the filing of a municipal income tax return under division (G)(2), (3), or (4) of this section, the tax administrator shall not make any inquiry or send any notice to the taxpayer with regard to the return on or before the date the taxpayer files the return or on or before the extended due date to file the return, whichever occurs first.
         If a tax administrator violates division (G)(5) of this section, the municipal corporation shall reimburse the taxpayer for any reasonable costs incurred to respond to such inquiry or notice, up to $150.
         Division (G)(5) of this section does not apply to an extension received under    division (G)(2) of this section if the tax administrator has actual knowledge that the taxpayer failed to file for a federal extension as required to receive the extension under division (G)(2) of this section or failed to file for an extension under division (G)(2)(b) of this section.
      (6)   To the extent that any provision in this division (G) of this section conflicts with any provision in divisions (N), (0), (P), or (Q) of this section, the provisions in divisions (N), (0), (P), or (Q) prevail.
   (H)   (1)   For taxable years beginning after 2015, the City of Sheffield Lake shall not require a taxpayer to remit tax with respect to net profits if the net amount due is ten dollars or less.
      (2)    Any taxpayer not required to remit tax to the City of Sheffield Lake for a taxable year pursuant to division (H)(l) of this section shall file with the City of Sheffield Lake an annual net profit return under division (F)(3) of this section, unless the provisions of division (H)(3) apply.
      (3)   (a)   A person may notify the Tax Administrator that the person does not expect to be a taxpayer subject to Sheffield Lake income tax ordinance for a taxable year if both the following apply:
            (i)    The person was required to file a tax return with Sheffield Lake for the immediately preceding taxable year because the person performed services at a worksite location (as defined in Section 191.04(C)(1)(g)) within Sheffield Lake.
            (ii)    The person no longer provides services in Sheffield Lake and does not expect to be subject to Sheffield Lake income tax for the taxable year.
         (b)   The person shall provide the notice in a signed affidavit that briefly explains the person's circumstances, including the location of the previous worksite location and the last date on which the person performed services or made any sales within Sheffield Lake. The affidavit shall also include the following statement: "The affiant has no plans to perform any services within Sheffield Lake, make any sales in Sheffield Lake, or otherwise become subject to the tax levied by Sheffield Lake during the taxable year. If the affiant does become subject to the tax levied by Sheffield Lake for the taxable year, the affiant agrees to be considered a taxpayer and to properly comply as a taxpayer with Sheffield Lake tax ordinance and rules and regulations." The person shall sign the affidavit under penalty of perjury.
         (c)    If a person submits an affidavit described in division (H)(3)(b) the Tax Administrator shall not require the person to file and tax return for the taxable year unless the Tax Administrator possesses information that conflicts with the affidavit or if the circumstances described in the affidavit change.
         (d)   Nothing in division (H)(3) of this section prohibits the Tax Administrator from performing an audit of the person.
   (I)   If a payment is required to be made by electronic funds transfer, the payment shall be considered to be made on the date of the timestamp assigned by the first electronic system receiving that payment.
   (J)    Taxes withheld for the City of Sheffield Lake by an employer, the agent of an employer, or other payer as described in Section 191.04 shall be allowed to the taxpayer as credits against payment of the tax imposed on the taxpayer by the City of Sheffield Lake, unless the amounts withheld were not remitted to the City of Sheffield Lake and the recipient colluded with the employer, agent, or other payer in connection with the failure to remit the amounts withheld.
   (K)    Each return required by the City of Sheffield Lake to be filed in accordance with this division shall include a box that the taxpayer may check to authorize another person, including a tax return preparer who prepared the return, to communicate with the Tax Administrator about matters pertaining to the return.
   (L)    The Tax Administrator shall accept for filing a generic form of any income tax return, report, or document required by the City of Sheffield Lake, provided that the generic form, once completed and filed, contains all of the information required by ordinance, resolution, or rules and regulations adopted by the City of Sheffield Lake or the Tax Administrator, and provided that the taxpayer or tax return preparer filing the generic form otherwise complies with the provisions of this Chapter and of the City of Sheffield Lake's ordinance, resolution, or rules and regulations governing the filing of returns, reports, or documents.
Filing via Ohio Business Gateway.
   (M)   (1)    Any taxpayer subject to municipal income taxation with respect to the taxpayer's net profit from a business or profession may file the City of Sheffield Lake's income tax return, estimated municipal income tax return, or extension for filing a municipal income tax return, and may make payment of amounts shown to be due on such returns, by using the Ohio Business Gateway.
      (2)    Any employer, agent of an employer, or other payer may report the amount of municipal income tax withheld from qualifying wages, and may make remittance of such amounts, by using the Ohio Business Gateway.
      (3)    Nothing in this section affects the due dates for filing employer withholding tax returns.
Extension for service in or for the armed forces.
   (N)    Each member of the national guard of any state and each member of a reserve component of the armed forces of the United States called to active duty pursuant to an executive order issued by the president of the United States or an act of the congress of the United States, and each civilian serving as support personnel in a combat zone or contingency operation in support of the armed forces, may apply to the Tax Administrator of the City of Sheffield Lake for both an extension of time for filing of the return and an extension of time for payment of taxes required by the City of Sheffield Lake during the period of the member's or civilian's duty service, and for 180 days thereafter. The application shall be filed on or before the one hundred eightieth day after the member's or civilian's duty terminates. An applicant shall provide such evidence as the Tax Administrator considers necessary to demonstrate eligibility for the extension.
   (O)   (1)    If the Tax Administrator ascertains that an applicant is qualified for an extension under this section, the Tax Administrator shall enter into a contract with the applicant for the payment of the tax in installments that begin on the 181st day after the applicant's active duty or service terminates. The Tax Administrator may prescribe such contract terms as the Tax Administrator considers appropriate. However, taxes pursuant to a contract entered into under this division are not delinquent, and the Tax Administrator shall not require any payments of penalties or interest in connection with those taxes for the extension period.
      (2)   If the Tax Administrator determines that an applicant is qualified for an extension under this section, the applicant shall neither be required to file any return, report, or other tax document nor be required to pay any tax otherwise due to the City of Sheffield Lake before the 181st day after the applicant's active duty or service terminates.
      (3)    Taxes paid pursuant to a contract entered into under (O)(1) of this division are not delinquent. The Tax Administrator shall not require any payments of penalties or interest in connection with those taxes for the extension period.
   (P)   (1)   Nothing in this division denies to any person described in this division the application of divisions (N) and (0) of this section.
      (2)   (a)    A qualifying taxpayer who is eligible for an extension under the Internal Revenue Code shall receive both an extension of time in which to file any return, report, or other tax document and an extension of time in which to make any payment of taxes required by the City of Sheffield Lake in accordance with this Chapter. The length of any extension granted under division (P)(2)( a) of this section shall be equal to the length of the corresponding extension that the taxpayer receives under the Internal Revenue Code. As used in this division, "qualifying taxpayer" means a member of the national guard or a member of a reserve component of the armed forces of the United States called to active duty pursuant to either an executive order issued by the president of the United States or an act of the congress of the United States, or a civilian serving as support personnel in a combat zone or contingency operation in support of the armed forces.
         (b)    Taxes whose payment is extended in accordance with division (P)(2)(a) of this section are not delinquent during the extension period. Such taxes become delinquent on the first day after the expiration of the extension period if the taxes are not paid prior to that date. The Tax Administrator shall not require any payment of penalties or interest in connection with those taxes for the extension period. The Tax Administrator shall not include any period of extension granted under division (P)(2)(a) of this section in calculating the penalty or interest due on any unpaid tax.
   (Q)    For each taxable year to which division (N), (O), or (P) of this section applies to a taxpayer, the provisions of divisions (O)(2) and (3) of this section, as applicable, apply to the spouse of that taxpayer if the filing status of the spouse and the taxpayer is married filing jointly for that year.
Consolidated municipal income tax return.
   (R)    As used in this section:
      (1)    “Affiliated group of corporations" means an affiliated group as defined in Section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier that is primarily engaged in the business of providing local exchange telephone service in this state, the affiliated group shall not include any incumbent local exchange carrier that would otherwise be included in the group.
      (2)    "Consolidated federal income tax return" means a consolidated return filed for federal income tax purposes pursuant to Section 1501 of the Internal Revenue Code.
      (3)    "Consolidated federal taxable income" means the consolidated taxable income of an affiliated group of corporations, as computed for the purposes of filing a consolidated federal income tax return, before consideration of net operating losses or special deductions. "Consolidated federal taxable income" does not include income or loss of an incumbent local exchange carrier that is excluded from the affiliated group under division (R)(1) of this section.
      (4)    “Incumbent local exchange carrier" has the same meaning as in Section 4927.01 of the ORC.
      (5)     “Local exchange telephone service" has the same meaning as in Section 5727.01 of the ORC.
   (S)   (1)    For taxable years beginning on or after January 1, 2016, a taxpayer that is a member of an affiliated group of corporations may elect to file a consolidated municipal income tax return for a taxable year if at least one member of the affiliated group of corporations is subject to the City of Sheffield Lake's income tax in that taxable year, and if the affiliated group of corporations filed a consolidated federal income tax return with respect to that taxable year. The election is binding for a five-year period beginning with the first taxable year of the initial election unless a change in the reporting method is required under federal law. The election continues to be binding for each subsequent five-year period unless the taxpayer elects to discontinue filing consolidated municipal income tax returns under division (S)(2) of this section or a taxpayer receives permission from the Tax Administrator. The Tax Administrator shall approve such a request for good cause shown.
      (2)    An election to discontinue filing consolidated municipal income tax returns under this section must be made in the first year following the last year of a five year consolidated municipal income tax return election period in effect under division (S)(1) of this section. The election to discontinue filing a consolidated municipal income tax return is binding for a five-year period beginning with the first taxable year of the election.
      (3)   An election made under division (S)(l) or (2) of this section is binding on all members of the affiliated group of corporations subject to a municipal income tax.
   (T)    A taxpayer that is a member of an affiliated group of corporations that filed a consolidated federal income tax return for a taxable year shall file a consolidated the City of Sheffield Lake income tax return for that taxable year if the Tax Administrator determines, by a preponderance of the evidence, that intercompany transactions have not been conducted at arm's length and that there has been a distortive shifting of income or expenses with regard to allocation of net profits to the City of Sheffield Lake. A taxpayer that is required to file a consolidated the City of Sheffield Lake income tax return for a taxable year shall file a consolidated the City of Sheffield Lake income tax return for all subsequent taxable years, unless the taxpayer requests and receives written permission from the Tax Administrator to file a separate return or a taxpayer has experienced a change in circumstances.
   (U)     A taxpayer shall prepare a consolidated the City of Sheffield Lake income tax return in the same manner as is required under the United States department of treasury regulations that prescribe procedures for the preparation of the consolidated federal income tax return required to be filed by the common parent of the affiliated group of which the taxpayer is a member.
   (V)   (1)    Except as otherwise provided in divisions (V)(2), (3), and (4) of this section, corporations that file a consolidated municipal income tax return shall compute adjusted federal taxable income, as defined in Section 191.02, by substituting "consolidated federal taxable income" for "federal taxable income" wherever "federal taxable income" appears in that division and by substituting "an affiliated group of corporation's" for "a C corporation's" wherever "a C corporation 's" appears in that division.
      (2)    No corporation filing a consolidated the City of Sheffield Lake income tax return shall make any adjustment otherwise required under Section 191.02 (C)(1) to the extent that the item of income or deduction otherwise subject to the adjustment has been eliminated or consolidated in the computation of consolidated federal taxable income.
      (3)    If the net profit or loss of a pass-through entity having at least eighty percent (80%) of the value of its ownership interest owned or controlled, directly or indirectly, by an affiliated group of corporations is included in that affiliated group's consolidated federal taxable income for a taxable year, the corporation filing a consolidated the City of Sheffield Lake income tax return shall do one of the following with respect to that pass-through entity's net profit or loss for that taxable year:
         (a)    Exclude the pass-through entity's net profit or loss from the consolidated federal taxable income of the affiliated group and, for the purpose of making the computations required in divisions (R) through (Y) of Section 191.05, exclude the property, payroll, and gross receipts of the pass-through entity in the computation of
the affiliated group's net profit sitused to the City of Sheffield Lake. If the entity's net profit or loss is so excluded, the entity shall be subject to taxation as a separate taxpayer on the basis of the entity's net profits that would otherwise be included in the consolidated federal taxable income of the affiliated group.
         (b)    Include the pass-through entity's net profit or loss in the consolidated federal taxable income of the affiliated group and, for the purpose of making the computations required in divisions (R) through (Y) of Section 191.05, include the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group's net profit situ sed to .the City of Sheffield Lake. If the entity's net profit or loss is so included, the entity shall not be subject to taxation as a separate taxpayer on the basis of the entity's net profits that are included in the consolidated federal taxable income of the affiliated group.
      (4)    If the net profit or loss of a pass-through entity having less than eighty percent of the value of its ownership interest owned or controlled, directly or indirectly, by an affiliated group of corporations is included in that affiliated group's consolidated federal taxable income for a taxable year, all of the following shall apply:
         (a)    The corporation filing the consolidated municipal income tax return shall exclude the pass-through entity's net profit or loss from the consolidated federal taxable income of the affiliated group and, for the purposes of making the computations required in divisions (R) through (Y) of Section 191.05, exclude the property, payroll, and gross receipts of the pass-through entity in the computation of the affiliated group's net profit sitused to the City of Sheffield Lake;
         (b)    The pass-through entity shall be subject to the City of Sheffield Lake income taxation as a separate taxpayer in accordance with this Chapter on the basis of the entity's net profits that would otherwise be included in the consolidated federal taxable income of the affiliated group.
   (W)    Corporations filing a consolidated the City of Sheffield Lake income tax return shall make the computations required under divisions (R) through (Y) of Section 191.05 by substituting "consolidated federal taxable income attributable to" for "net profit from" wherever "net profit from" appears in that section and by substituting "affiliated group of corporations" for "taxpayer" wherever "taxpayer" appears in that section.
   (X)    Each corporation filing a consolidated the City of Sheffield Lake income tax return is jointly and severally liable for any tax, interest, penalties, fines, charges, or other amounts imposed by the City of Sheffield Lake in accordance with this Chapter on the corporation, an affiliated group of which the corporation is a member for any portion of the taxable year, or any one or more members of such an affiliated group.
   (Y)    Corporations and their affiliates that made an election or entered into an agreement with the City of Sheffield Lake before January 1, 2016, to file a consolidated or combined tax return with the City of Sheffield Lake may continue to file consolidated or combined tax returns in accordance with such election or agreement for taxable years beginning on and after January 1, 2016. (Ord. 42-23. Passed 11-28-23.)
191.06 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.
   (A)    Every individual taxpayer domiciled in the City of Sheffield Lake who is required to and does pay, or has acknowledged liability for, a municipal tax to another municipality on or measured by the same income, qualifying wages, commissions, net profits or other compensation taxable under this Chapter, may claim a nonrefundable credit against the tax imposed by this Chapter upon satisfactory evidence that tax has been paid to another municipality. Subject to division (C) of this section, the credit shall not exceed 50% of the amount obtained by multiplying the income, qualifying wages, commissions, net profits or other compensation subject to tax in the other municipality by the lower of the tax rate in such other municipality or the tax rate of 1.0%.
   (B)   The City of Sheffield Lake shall grant a credit against its tax on income to a resident of the City of Sheffield Lake who works in a joint economic development zone created under Section 715.691 or a joint economic development district created under Section 715.70, 715.71, or 715.72 of the ORC to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation.
   (C)    If the amount of tax withheld or paid to the other municipality is less than the amount of tax required to be withheld or paid to the other municipality, then for purposes of division (A) of this section, "the income, qualifying wages, commissions, net profits or other compensation" subject to tax in the other municipality shall be limited to the amount computed by dividing the tax withheld or paid to the other municipality by the tax rate for that municipality. (Ord. 70-15. Passed 12-8-15.)
191.07 ESTIMATED TAXES.
   (A)    As used in this section:
      (1)    "Estimated taxes" means the amount that the taxpayer reasonably estimates to be the taxpayer's tax liability for the City of Sheffield Lake's income tax for the current taxable year.
      (2)    "Tax liability" means the total taxes due to the City of Sheffield Lake for the taxable year, after allowing any credit to which the taxpayer is entitled, and after applying any estimated tax payment, withholding payment, or credit from another taxable year.
   (B)   (1)   Every taxpayer shall make a declaration of estimated taxes for the current taxable year, on the form prescribed by the Tax Administrator, if the amount payable as estimated taxes is at least $200. For the purposes of this section:
         (a)    Taxes withheld for the City of Sheffield Lake from qualifying wages shall be considered as paid to the City of Sheffield Lake in equal amounts on each payment date unless the taxpayer establishes the dates on which all amounts were actually withheld, in which case they shall be considered as paid on the dates on which the amounts were actually withheld.
         (b)    An overpayment of tax applied as a credit to a subsequent taxable year is deemed to be paid on the date of the postmark stamped on the cover in which the payment is mailed or, if the payment is made by electronic funds transfer, the date the payment is submitted. As used in this division, "date of the postmark" means, in the event there is more than one date on the cover, the earliest date imprinted on the cover by the postal service.
      (2)    Taxpayers filing joint returns shall file joint declarations of estimated taxes. A taxpayer may amend a declaration under rules prescribed by the Tax Administrator. A taxpayer having a taxable year of less than twelve months shall make a declaration under rules prescribed by the Tax Administrator.
      (3)    The declaration of estimated taxes shall be filed on or before the date prescribed for the filing of municipal income tax returns under division (G) of Section 191.05 or on or before the fifteenth (15th) day of the fourth month after the taxpayer becomes subject to tax for the first time.
      (4)    Taxpayers reporting on a fiscal year basis shall file a declaration on or before the fifteenth (15th) day of the fourth month after the beginning of each fiscal year or period.
      (5)    The original declaration or any subsequent amendment may be increased or decreased on or before any subsequent quarterly payment day as provided in this section.
   (C)   (1)    The required portion of the tax liability for the taxable year that shall be paid through estimated taxes made payable to the City of Sheffield Lake, including the application of tax refunds to estimated taxes and withholding on or before the applicable payment date, shall be as follows:
         (a)    On or before the fifteenth (15th) day of the fourth month after the beginning of the taxable year, twenty-two and one-half (22.5) percent of the tax liability for the taxable year;
         (b)    On or before the fifteenth (15th) day of the sixth month after the beginning of the taxable year, forty-five (45) percent of the tax liability for the taxable year;
         (c)    On or before the fifteenth (15th) day of the ninth month after the beginning of the taxable year, sixty-seven and one-half (67.5) percent of the tax liability for the taxable year;
         (d)    For an individual, on or before the fifteenth (15th) day of the first month of the following taxable year, ninety percent (90%) of the tax liability for the taxable year. For a person other than an individual, on or before the fifteenth (15th) day of the twelfth month of the taxable year, ninety percent (90%) of the tax liability for the taxable year.
      (2)    When an amended declaration has been filed, the unpaid balance shown due on the amended declaration shall be paid in equal installments on or before the remaining payment dates.
      (3)    On or before the fifteenth (15th) day of the fourth month of the year following that for which the declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due shall be paid with the return in accordance with Section 191.05.
   (D)   (1)    In the case of any underpayment of any portion of a tax liability, penalty and interest may be imposed pursuant to Section 191.18 upon the amount of underpayment for the period of underpayment, unless the underpayment is due to reasonable cause as described in division (E) of this section. The amount of the underpayment shall be determined as follows:
         (a)    For the first payment of estimated taxes each year, twenty-two and one-half percent (22.5%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment;
         (b)    For the second payment of estimated taxes each year, forty-five percent (45%) of the tax liability, less the amonnt of taxes paid by the date prescribed for that payment;
         (c)    For the third payment of estimated taxes each year, sixty-seven and one-half percent (67.5%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment;
         (d)    For the fourth payment of estimated taxes each year, ninety percent (90%) of the tax liability, less the amount of taxes paid by the date prescribed for that payment.
      (2)    The period of the underpayment shall run from the day the estimated payment was required to be made to the date on which the payment is made. For purposes of this section, a payment of estimated taxes on or before any payment date shall be considered a payment of any previous underpayment only to the extent the payment of estimated taxes exceeds the amount of the payment presently required to be paid to avoid any penalty.
   (E)    An underpayment of any portion of tax liability determined under division (D) of this section shall be due to reasonable cause and the penalty imposed by this section shall not be added to the taxes for the taxable year if any of the following apply:
      (1)   The amount of estimated taxes that were paid equals at least ninety percent (90%) of the tax liability for the current taxable year, determined by annualizing the income received during the year up to the end of the month immediately preceding the month in which the payment is due.
      (2)    The amount of estimated taxes that were paid equals at least one hundred percent of the tax liability shown on the return of the taxpayer for the preceding taxable year, provided that the immediately preceding taxable year reflected a period of twelve months and the taxpayer filed a return with the City of Sheffield Lake under Section 191.05 for that year.
      (3)    The taxpayer is an individual who resides in the City of Sheffield Lake but was not domiciled there on the first day of January ofthe calendar year that includes the first day of the taxable year.
         (Ord. 42-23. Passed 11-28-23.)
191.08 ROUNDING OF AMOUNTS.
   A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this Chapter. Any fractional part of a dollar that equals or exceeds fifty cents shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than fifty cents shall be dropped. If a person chooses to round amounts entered on a document, the person shall round all amounts entered on the document. (Ord. 70-15. Passed 12-8-15.)
191.09 REQUESTS FOR REFUNDS.
   (A)    As used in this section, "withholding tax" has the same meaning as in Section 191.18.
   (B)    Upon receipt of a request for a refund, the Tax Administrator, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the City of Sheffield Lake:
      (1)    Overpayments often dollars or more;
      (2)    Amounts paid erroneously if the refund requested is ten dollars or more.
   (C)   (1)    Except as otherwise provided in this Chapter, requests for refund shall be filed with the Tax Administrator, on the form prescribed by the Tax Administrator within three years after the tax was due or paid, whichever is later. The Tax Administrator may require the requestor to file with the request any documentation that substantiates the requestor's claim for a refund.
      (2)    On filing of the refund request, the Tax Administrator shall determine the amount of refund due and certify such amount to the appropriate municipal corporation official for payment. Except as provided in division (C)(3) of this section, the administrator shall issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment shall state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.
      (3)    If a Tax Administrator denies in whole or in part a refund request included within the taxpayer's originally filed armual income tax return, the Tax Administrator shall notify the taxpayer, in writing, of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under Section 191.21.
   (D)    A request for a refund that is received after the last day for filing specified in division (C) of this section shall be considered to have been filed in a timely manner if any of the following situations exist:
      (1)    The request is delivered by the postal service, and the earliest postal service postmark on the cover in which the request is enclosed is not later than the last day for filing the request.
      (2)    The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven days of such last day.
      (3)    The request is delivered by the postal service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven days of the last day for making the request.
   (E)    Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within 90 days after the final filing date of the annual return or 90 days after the completed return is filed, whichever is later, no interest shall be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year shall be considered to have been paid before the date on which the return on which the tax is reported is due, without regard to any extension of time for filing that return. Interest shall be paid at the interest rate described in Section 191.18 (A)(4). (Ord. 70-15. Passed 12-8-15.)
191.10 SECOND MUNICIPALITY IMPOSING TAX AFTER TIME PERIOD ALLOWED FOR REFUND.
   (A)    Income tax that has been deposited with the City of Sheffield Lake, but should have been deposited with another municipality, is allowable by the City of Sheffield Lake as a refund but is subject to the three-year limitation on refunds.
   (B)    Income tax that was deposited with another municipality but should have been deposited with the City of Sheffield Lake is subject to recovery by the City of Sheffield Lake. If the City of Sheffield Lake's tax on that income is imposed after the time period allowed for a refund of the tax or withholding paid to the other municipality, the City of Sheffield Lake shall allow a nonrefundable credit against the tax or withholding the City of Sheffield Lake claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipality with respect to such income or wages.
   (C)    If the City of Sheffield Lake's tax rate is less than the tax rate in the other municipality, then the nomefundable credit shall be calculated using the City of Sheffield Lake's tax rate. However, if the City of Sheffield Lake's tax rate is greater than the tax rate in the other municipality, the tax due in excess of the nonrefundable credit is to be paid to the City of Sheffield Lake, along with any penalty and interest that accrued during the period of nonpayment.
   (D)    Nothing in this section permits any credit carryforward.
(Ord. 70-15. Passed 12-8-15.)
191.11 AMENDED RETURNS.
   (A)   (1)    If a taxpayer's tax liability shown on the annual tax return for the City of Sheffield Lake changes as a result of an adjustment to the taxpayer's federal or state income tax return, the taxpayer shall file an amended return with the City of Sheffield Lake. The amended return shall be filed on a form required by the Tax Administrator.
      (2)    If a taxpayer intends to file an amended consolidated municipal income tax return, or to amend its type of return from a separate return to a consolidated return, based on the taxpayer's consolidated federal income tax return, the taxpayer shall notify the Tax Administrator before filing the amended return.
   (B)   (1)    In the case of an underpayment, the amended return shall be accompanied by payment of any combined additional tax due, together with any penalty and interest thereon. If the combined tax shown to be due is ten dollars or less, no payment need be made. The amended return shall reopen those facts, figures, computations, or attachments from a previously filed return that are not affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return only:
         (a)    To determine the amount of tax that would be due if all facts, figures, computations, and attachments were reopened; or,
         (b)   If the applicable statute of limitations for civil actions or prosecutions under Section 191.12 has not expired for a previously filed return.
      (2)    The additional tax to be paid shall not exceed the amount of tax that would be due if all facts, figures, computations, and attachments were reopened; i.e., the payment shall be the lesser of the two amounts.
   (C)   (1)    In the case of an overpayment, a request for refund may be filed under this division within the period prescribed by division (D) of this section for filing the amended return, even if it is filed beyond the period prescribed in that division if it otherwise conforms to the requirements of that division. If the amount of the refund is less than ten dollars, no refund need be paid by the City of Sheffield Lake. A request filed under this division shall claim refund of overpayments resulting from alterations only to those facts, figures, computations, or attachments required in the taxpayer's annual return that are affected, either directly or indirectly, by the adjustment to the taxpayer's federal or state income tax return, unless it is also filed within the time prescribed in Section 191.09.
      (2)    The amount to be refunded shall not exceed the amount of refund that would be due if all facts, figures, computations, and attachments were reopened. All facts, figures, computations, and attachments may be reopened to determine the refund amount due by inclusion of all facts, figures, computations, and attachments.
   (D)    Within 60 days after the final determination of any federal or state tax liability affecting the taxpayer's the City of Sheffield Lake's tax liability, that taxpayer shall make and file an amended the City of Sheffield Lake return showing income subject to the City of Sheffield Lake income tax based upon such final determination of federal or state tax liability. The taxpayer shall pay any additional the City of Sheffield Lake income tax shown due thereon or make a claim for refund of any overpayment, unless the tax or overpayment is less than ten dollars. (Ord. 42-23. Passed 11-28-23.)
191.12 LIMITATIONS.
   (A)   (1)   (a)    Civil actions to recover municipal income taxes and penalties and interest on municipal income taxes shall be brought within the later of:
            (i)   Three years after the tax was due or the return was filed, whichever is later; or
            (ii)    One year after the conclusion of the qualifying deferral period, if any.
         (b)    The time limit described in division (A)(l)(a) of this section may be extended at any time if both the Tax Administrator and the employer, agent of the employer, other payer, or taxpayer consent in writing to the extension. Any extension shall also extend for the same period of time the time limit described in division (C) of this section.
      (2)    As used in this section, "qualifying deferral period" means a period of time beginning and ending as follows:
         (a)    Beginning on the date a person who is aggrieved by an assessment files with the Board of Tax Review the request described in Section 191.21. That date shall not be affected by any subsequent decision, finding, or holding by any administrative body or court that the Board of Tax Review did not have jurisdiction to affirm, reverse, or modify the assessment or any part of that assessment.
         (b)    Ending the later of the sixtieth day after the date on which the final determination of the Board of Tax Review becomes final or, if any party appeals from the determination of the Board of Tax Review, the sixtieth day after the date on which the final determination of the Board of Tax Review is either ultimately affirmed in whole or in part or ultimately reversed and no further appeal of either that affirmation, in whole or in part, or that reversal is available or taken.
   (B)    Prosecutions for an offense made punishable under a resolution or ordinance imposing an income tax shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
   (C)    A claim for a refund of municipal income taxes shall be brought within the time limitation provided in Section 191.09.
   (D)   (1)    Notwithstanding the fact that an appeal is pending, the petitioner may pay all or a portion of the assessment that is the subject of the appeal. The acceptance of a payment by the City of Sheffield Lake does not prejudice any claim for refund upon final determination of the appeal.
      (2)    If upon final determination of the appeal an error in the assessment is corrected by the Tax Administrator, upon an appeal so filed or pursuant to a final determination of the Board of Tax Review, of the Ohio board of tax appeals, or any court to which the decision of the Ohio board of tax appeals has been appealed, so that the resultant amount due is less than the amount paid, a refund will be paid in the amount of the overpayment as provided by Section 191.09, with interest on that amount as provided by division (E) of Section 191.09.
   (E)    No civil action to recover the City of Sheffield Lake income tax or related penalties or interest shall be brought during either of the following time periods:
      (1)    The period during which a taxpayer has a right to appeal the imposition of that tax or interest or those penalties;
      (2)    The period during which an appeal related to the imposition of that tax or interest or those penalties is pending.
         (Ord. 70-15. Passed 12-8-15.)
191.13 AUDITS.   
   (A)    At or before the commencement of an audit, the Tax Administrator shall provide to the taxpayer a written description of the roles of the Tax Administrator and of the taxpayer during the audit and a statement of the taxpayer's rights, including any right to obtain a refund of an overpayment of a tax. At or before the commencement of an audit, the Tax Administrator shall inform the taxpayer when the audit is considered to have commenced.
   (B)    Except in cases involving suspected criminal activity, the Tax Administrator shall conduct an audit of a taxpayer during regular business hours and after providing reasonable notice to the taxpayer. A taxpayer who is unable to comply with a proposed time for an audit on the grounds that the proposed time would cause inconvenience or hardship must offer reasonable alternative dates for the audit.
   (C)    At all stages of an audit by the Tax Administrator, a taxpayer is entitled to be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner. The Tax Administrator shall prescribe a form by which a taxpayer may designate such a person to assist or represent the taxpayer in the conduct of any proceedings resulting from actions by the Tax Administrator. If a taxpayer has not submitted such a form, the Tax Administrator may accept other evidence, as the Tax Administrator considers appropriate, that a person is the authorized representative of a taxpayer.
   A taxpayer may refuse to answer any questions asked by the person conducting an audit until the taxpayer has an opportunity to consult with the taxpayer's attorney, accountant, bookkeeper, or other tax practitioner.
   This division does not authorize the practice of law by a person who is not an attorney.
   (D)    A taxpayer may record, electronically or otherwise, the audit examination.
   (E)    The failure of the Tax Administrator to comply with a provision of this section shall neither excuse a taxpayer from payment of any taxes owed by the taxpayer nor cure any procedural defect in a taxpayer's case.
   (F)    If the Tax Administrator fails to substantially comply with the provisions of this section, the Tax Administrator, upon application by the taxpayer, shall excuse the taxpayer from penalties and interest. (Ord. 70-15. Passed 12-8-15.)
191.14 SERVICE OF ASSESSMENT.
   (A)    As used in this section:
      (1)    “Last known address" means the address the Tax Administrator has at the time a document is originally sent by certified mail, or any address the Tax Administrator can ascertain using reasonable means such as the use of a change of address service offered by the postal service or an authorized delivery service under Section 5703.056 of the ORC.
      (2)    "Undeliverable address" means an address to which the postal service or an authorized delivery service under Section 5703.056 of the ORC is not able to deliver an assessment of the Tax Administrator, except when the reason for nondelivery is because the addressee fails to acknowledge or accept the assessment.
   (B)    Subject to division (C) of this section, a copy of each assessment shall be served upon the person affected thereby either by personal service, by certified mail, or by a delivery service authorized under Section 5703.056 of the ORC. With the permission of the person affected by an assessment, the Tax Administrator may deliver the assessment through alternative means as provided in this section, including, but not limited to, delivery by secure electronic mail.
   (C)   (1)   (a)    If certified mail is returned because of an undeliverable address, a Tax Administrator shall utilize reasonable means to ascertain a new last known address, including the use of a change of address service offered by the postal service or an authorized delivery service under Section 5703.056 of the ORC. If the Tax Administrator is unable to ascertain a new last known address, the assessment shall be sent by ordinary mail and considered served. If the ordinary mail is subsequently returned because of an undeliverable address, the assessment remains appealable within 60 days after the assessment's postmark.
         (b)    Once the Tax Administrator or other City of Sheffield Lake official, or the designee of either, serves an assessment on the person to whom the assessment is directed, the person may protest the ruling of that assessment by filing an appeal with the local board of tax review within 60 days after the receipt of service. The delivery of an assessment of the Tax Administrator under division (C)(l)(a) of this section is prima facie evidence that delivery is complete and that the assessment is served.
      (2)    If mailing of an assessment by a Tax Administrator by certified mail is returned for some cause other than an undeliverable address, the Tax Administrator shall resend the assessment by ordinary mail. The assessment shall show the date the Tax Administrator sends the assessment and include the following statement:
"This assessment is deemed to be served on the addressee under applicable law ten days from the date this assessment was mailed by the Tax Administrator as shown on the assessment, and all periods within which an appeal may be filed apply from and after that date."
Unless the mailing is returned because of an undeliverable address, the mailing of that information is prima facie evidence that delivery of the assessment was completed ten days after the Tax Administrator sent the assessment by ordinary mail and that the assessment was served.
If the ordinary mail is subsequently returned because of an undeliverable address, the Tax Administrator shall proceed under division (C)(l)(a) of this section. A person may challenge the presmnption of delivery and service under this division in accordance with division (D) of this section.
   (D)   (1)    A person disputing the presumption of delivery and service under division (C) of this section bears the burden of proving by a preponderance of the evidence that the address to which the assessment was sent by certified mail was not an address with which the person was associated at the time the Tax Administrator originally mailed the assessment. For the purposes of this section, a person is associated with an address at the time the Tax Administrator originally mailed the assessment if, at that time, the person was residing, receiving legal documents, or conducting business at the address; or if, before that time, the person had conducted business at the address and, when the assessment was mailed, the person's agent or the person's affiliate was conducting business at the address. For the purposes of this section, a person's affiliate is any other person that, at the time the assessment was mailed, owned or controlled at least 20 percent, as determined by voting rights, of the addressee's business.
      (2)    If a person elects to appeal an assessment on the basis described in division (D)(1) of this section, and if that assessment is subject to collection and is not otherwise appealable, the person must do so within 60 days after the initial contact by the Tax Administrator or other the City of Sheffield Lake official, or the designee of either, with the person. Nothing in this division prevents the Tax Administrator or other official from entering into a compromise with the person if the person does not actually file such an appeal with the local board of tax review.
   (E)    Nothing in this section prohibits the Tax Administrator or the Tax Administrator's designee from delivering an assessment by a Tax Administrator by personal service.
    (F)    Collection actions taken upon any assessment being appealed under division (C)(1)(b) of this section, including those on which a claim has been delivered for collection, shall be stayed upon the pendency of an appeal under this section.
   (G)    Additional regulations as detailed in the Rules and Regulations shall apply.
(Ord. 70-15. Passed 12-8-15.)
191.15 ADMINISTRATION OF CLAIMS.
   (A)     As used in this section, "claim" means a claim for an amount payable to the City of Sheffield Lake that arises pursuant to the City of Sheffield Lake's income tax imposed in accordance with this Chapter.
   (B)    Nothing in this Chapter prohibits a Tax Administrator from doing either of the following if such action is in the best interests of the City of Sheffield Lake:
      (1)    Compromise a claim;
      (2)    Extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments.
   (C)    The Tax Administrator's rejection of a compromise or payment-over-time agreement proposed by a person with respect to a claim shall not be appealable.
   (D)    A compromise or payment-over-time agreement with respect to a claim shall be binding upon and shall be to the benefit of only the parties to the compromise or agreement, and shall not eliminate or otherwise affect the liability of any other person.
   (E)    A compromise or payment-over-time agreement with respect to a claim shall be void if the taxpayer defaults under the compromise or agreement or if the compromise or agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due before the compromise or agreement and that is unpaid shall remain due, and any penalties or interest that would have accrued in the absence of the compromise or agreement shall continue to accrue and be due. (Ord. 70-15. Passed 12-8-15.)

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• Ordinances of Sheffield Lake, OH
• ORDINANCES OF THE CITY OF SHEFFIELD LAKE, OHIO
• ORDINANCE NO. 116-84
• ORDINANCES OF SHEFFIELD LAKE
• AMENDED RETURNS
• amended return, copies of the following documents: all of the taxpayer's Internal Revenue Service form W-2, "Wage and Tax Statements," including all information reported on the taxpayer's
• amended tax return, any other documentation necessary to support the adjustments made in the amended return
• amended net profit return, or request for refund required under this section, copies of only the following documents: the taxpayer's Internal Revenue Service form 1041, form 1065, form 11
• amended tax return or refund request, any other documentation necessary to support the refund request or the adjustments made in the amended return
• order to ensure the payment of the tax imposed by the City of Sheffield Lake, the Tax Administrator may require taxpayers to file returns and make payments otherwise than as provided
• ordinance for a taxable year if both the following apply:
• ordinance and rules and regulations
• ordance with this division shall include a box that the taxpayer may check to authorize another person, including a tax return preparer who prepared the return, to communicate with th
• ordinance, resolution, or rules and regulations adopted by the City of Sheffield Lake or the Tax Administrator, and provided that the taxpayer or tax return preparer filing the generic form
• ordinance, resolution, or rules and regulations governing the filing of returns, reports, or documents
• order issued by the president of the United States or an act of the congress of the United States, and each civilian serving as support personnel in a combat zone or contingency opera
• ordance with this Chapter
• order issued by the president of the United States or an act of the congress of the United States, or a civilian serving as support personnel in a combat zone or contingency operation
• ordance with division (P)(2)(a) of this section are not delinquent during the extension period
• ordance with this Chapter on the basis of the entity's net profits that would otherwise be included in the consolidated federal taxable income of the affiliated group
• ordance with this Chapter on the corporation, an affiliated group of which the corporation is a member for any portion of the taxable year, or any one or more members of such an affil
• ordance with such election or agreement for taxable years beginning on and after January 1, 2016
• Ord. 42-23
• Ord. 70-15
• amended declaration has been filed, the unpaid balance shown due on the amended declaration shall be paid in equal installments on or before the remaining payment dates
• amended declaration was filed, an annual return shall be filed and any balance which may be due shall be paid with the return in accordance with Section 191
• ordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the City of Sheffield La
• amended return with the City of Sheffield Lake
• amended return shall be filed on a form required by the Tax Administrator
• amended consolidated municipal income tax return, or to amend its type of return from a separate return to a consolidated return, based on the taxpayer's consolidated federal income tax r
• amended return
• amended return shall be accompanied by payment of any combined additional tax due, together with any penalty and interest thereon
• amended return shall reopen those facts, figures, computations, or attachments from a previously filed return that are not affected, either directly or indirectly, by the adjustment to th
• amended return, even if it is filed beyond the period prescribed in that division if it otherwise conforms to the requirements of that division
• amended the City of Sheffield Lake return showing income subject to the City of Sheffield Lake income tax based upon such final determination of federal or state tax liability
• ordinance imposing an income tax shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of t
• ord, electronically or otherwise, the audit examination
• ordinary mail and considered served
• ordinary mail is subsequently returned because of an undeliverable address, the assessment remains appealable within 60 days after the assessment's postmark
• ordinary mail
• ordinary mail and that the assessment was served
• ordinary mail is subsequently returned because of an undeliverable address, the Tax Administrator shall proceed under division (C)(l)(a) of this section
• ordance with division (D) of this section
• Ordinances and/or any other documents that appear on this site may not reflect the most current legislation adopted by the Municipality
• Ordinances should be consulted prior to any action being taken
• Ordinances or other documents posted on this site, please contact the Municipality directly or contact American Legal Publishing toll-free at 800-445-5588

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