191.20 REQUEST FOR OPINION OF THE TAX ADMINISTRATOR.

191.20 REQUEST FOR OPINION OF THE TAX ADMINISTRATOR.
Document type
section
Identifier
191.20
Citation
§ 191.20
Ordinances detected
S, 116-84, ERS, INANCE, ER, 70-15, INARY, SHALL, AND, WILL, 42-23
Dates detected
January 1, 2018
Original source
American Legal Publishing
Content hash
c32e13d065e5c87def35ea886253cb9407999b2e5e547b5910a1bbcb3230b6d6
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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
191.20 REQUEST FOR OPINION OF THE TAX ADMINISTRATOR.
CHAPTER 191 Earned Income Tax
191.19 AUTHORITY OF TAX ADMINISTRATOR; VERIFICATION OF INFORMATION.
Authority.
   
   (A)    Nothing in this Chapter shall limit the authority of the Tax Administrator to perform any of the following duties or functions, unless the performance of such duties or functions is expressly limited by a provision of the ORC:
      (1)   (a)    Exercise all powers whatsoever of a query nature as provided by law, including, the right to inspect books, accounts, records, memorandums, and federal and state income tax returns, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths.
         (b)    The powers referred to in this division of this section shall be exercised by the Tax Administrator only in connection with the performance of the duties respectively assigned to the Tax Administrator under the City of Sheffield Lake's income tax ordinance;
      (2)    Appoint agents and prescribe their powers and duties;
      (3)    Confer and meet with officers of other municipal corporations and states and officers of the United States on any matters pertaining to their respective official duties as provided by law;
      (4)    Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, for any reason overpaid. In addition, the Tax Administrator may investigate any claim of overpayment and, if the Tax Administrator finds that there has been an overpayment, make a written statement of the Tax Administrator's findings, and approve and issue a refund payable to the taxpayer, the taxpayer's assigns, or legal representative as provided in this Chapter;
      (5)    Exercise the authority provided by law relative to consenting to the compromise and settlement of tax claims;
      (6)    Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with Section 191.03;
      (7)   (a)    Make all tax findings, determinations, computations, and orders the Tax Administrator is by law authorized and required to make and, pursuant to time limitations provided by law, on the Tax Administrator's own motion, review, redetermine, or correct any tax findings, determinations, computations, or orders the Tax Administrator has made.
         (b)    If an appeal has been filed with the Board of Tax Review or other appropriate tribunal, the Tax Administrator shall not review, re-determine, or correct any tax finding, determination, computation, or order which the Tax Administrator has made, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;
      (8)    Destroy any or all returns or other tax documents in the manner authorized by law;
      (9)   Enter into an agreement with a taxpayer to simplify the withholding obligations described in Section 191.04.
Verification of accuracy of returns and determination of liability.
   (B)   (1)    A Tax Administrator, or any authorized agent or employee thereof may examine the books, papers, records, and federal and state income tax returns of any employer, taxpayer, or other person that is subject to, or that the Tax Administrator believes is subject to, the provisions of this Chapter for the purpose of verifying the accuracy of any return made or, if no return was filed, to ascertain the tax due under this Chapter. Upon written request by the Tax Administrator or a duly authorized agent or employee thereof, every employer, taxpayer, or other person subject to this section is required to furnish the opportunity for the Tax Administrator, authorized agent, or employee to investigate and examine such books, papers, records, and federal and state income tax returns at a reasonable time and place designated in the request.
      (2)    The records and other documents of any taxpayer, employer, or other person that is subject to, or that a Tax Administrator believes is subject to, the provisions of this Chapter shall be open to the Tax Administrator's inspection during business hours and shall be preserved for a period of six years following the end of the taxable year to which the records or documents relate, unless the Tax Administrator, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The Tax Administrator may require any person, by notice served on that person, to keep such records as the Tax Administrator determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by the City of Sheffield Lake or for the withholding of such tax.
      (3)    The Tax Administrator may examine under oath any person that the Tax Administrator reasonably believes has knowledge concerning any income that was or would have been returned for taxation or any transaction tending to affect such income. The Tax Administrator may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and federal and state income tax returns in such person's possession or control. The person may be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This division does not authorize the practice of law by a person who is not an attorney.
      (4)    No person issued written notice by the Tax Administrator compelling attendance at a hearing or examination or the production of books, papers, records, or federal or state income tax returns under this section shall fail to comply.
Identification information.
   (C)   (1)    Nothing in this Chapter prohibits the Tax Administrator from requiring any person filing a tax document with the Tax Administrator to provide identifying information, which may include the person's social security number, federal employer identification number, or other identification number requested by the Tax Administrator. A person required by the Tax Administrator to provide identifying information that has experienced any change with respect to that information shall notify the Tax Administrator of the change before, or upon, filing the next tax document requiring the identifying information.
      (2)   (a)    If the Tax Administrator makes a request for identifying information and the Tax Administrator does not receive valid identifying information within 30 days of making the request, nothing in this Chapter prohibits the Tax Administrator from imposing a penalty upon the person to whom the request was directed pursuant to Section 191.18, in addition to any applicable penalty described in Section 191.99.
         (b)    If a person required by the Tax Administrator to provide identifying information does not notify the Tax Administrator of a change with respect to that information as required under division (C) of Section 191.19 within 30 days after filing the next tax document requiring such identifying information, nothing in this Chapter prohibits the Tax Administrator from imposing a penalty pursuant to Section 191.18.
         (c)    The penalties provided for under divisions (C)(2)(a) and (b) of this section may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in Section 191.99 for a violation of Section 191.17 and any other penalties that may be imposed by the Tax Administrator by law.   
            (Ord. 70-15. Passed 12-8-15.)
191.20 REQUEST FOR OPINION OF THE TAX ADMINISTRATOR.
   (A)    An "opinion of the Tax Administrator" means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the Tax Administrator.
   (B)    A taxpayer may submit a written request for an opmwn of the Tax Administrator in accordance with the Rules and Regulations.
   (C)    A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts.
   (D)    A Tax Administrator may refuse to offer an opinion on any request received under this section. Such refusal is not subject to appeal.
   (E)    An opinion of the Tax Administrator binds the Tax Administrator only with respect to the taxpayer for whom the opinion was prepared and does not bind the Tax Administrator of any other municipal corporation.
   (F)    An opinion of the Tax Administrator issued under this section is not subject to appeal. (Ord. 70-15. Passed 12-8-15.)
191.21 BOARD OF TAX REVIEW.
   (A)   (1)    The Board of Tax Review shall consist of three members. Two members shall be appointed by the legislative authority of the City of Sheffield Lake, but such appointees may not be employees, elected officials, or contractors with the City of Sheffield Lake at any time during their term or in the five years (which applies only to these two appointments) immediately preceding the date of appointment. One member shall be appointed by the Mayor of the City of Sheffield Lake. This member may be an employee of the City of Sheffield Lake, but may not be the director of finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
      (2)    The term for members of the Board of Tax Review for the City of Sheffield Lake shall be two years. There is no limit on the number of terms that a member may serve if the member is reappointed by the legislative authority. The board member appointed by the Mayor of the City of Sheffield Lake shall serve at the discretion of the administrative official.
      (3)   Members of the Board of Tax Review appointed by the legislative authority may be removed by the legislative authority by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, the legislative authority must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon not less than ten days' notice. The decision by the legislative authority on the charges is final and not appealable.
      (4)    A member of the Board of Tax Review who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
      (5)    A vacancy in an unexpired term shall be filled in the same manner as the original appointment within 60 days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board of Tax Review shall impair the power and authority of the remaining members to exercise all the powers of the Board of Tax Review.
      (6)    If a member is temporarily unable to serve on the Board of Tax Review due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the Board of Tax Review in the member's place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
   (B)    Whenever a Tax Administrator issues an assessment, the Tax Administrator shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the assessment, the manner in which the taxpayer may appeal the assessment, and the address to which the appeal should be directed.
   (C)    Any person who has been issued an assessment may appeal the assessment to the Board of Tax Review by filing a request with the Board of Tax Review. The request shall be in writing, shall specify the reason or reasons why the assessment should be deemed incorrect or unlawful, and shall be filed within 60 days after the taxpayer receives the assessment.
   (D)    The Board of Tax Review shall schedule a hearing to be held within 60 days after receiving an appeal of an assessment under division (C) of this section, unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board of Tax Review and may be represented by an attorney at law, certified public accountant, or other representative. The Board of Tax Review may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within 120 days after the first day of the hearing unless the parties agree otherwise.
   (E)    The Board of Tax Review may affirm, reverse, or modify the Tax Administrator's assessment or any part of that assessment. The Board of Tax Review shall issue a final determination on the appeal within 90 days after the Board of Tax Review's final hearing on the appeal, and send a copy of its final determination by ordinary mail to all of the parties to the appeal within 15 days after issuing the final determination. The taxpayer or the Tax Administrator may appeal the Board of Tax Review's final determination as provided in Section 5717.011 of the ORC.
   (F)   The Board of Tax Review created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Section 149.43 of the ORC. Hearings requested by a taxpayer before a Board of Tax Review created pursuant to this section are not meetings of a public body subject to Section 121.22 of the ORC.
(Ord. 70-15. Passed 12-8-15.)
191.22 AUTHORITY TO CREATE RULES AND REGULATIONS.
   Nothing in this Chapter prohibits the legislative authority of the City of Sheffield Lake, or a Tax Administrator pursuant to authority granted to the administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the City of Sheffield Lake in accordance with this Chapter. Such rules shall not conflict with or be inconsistent with any provision of this Chapter. Taxpayers are hereby required to comply not only with the requirements of this chapter, but also to comply with the Rules and Regulations. All rules adopted under this section shall be published and posted on the internet.
(Ord. 70-15. Passed 12-8-15.)
191.23 RENTAL AND LEASED PROPERTY.
   (A)    All property owners of real property located in the City of Sheffield Lake, who rent or otherwise lease the same, or any part thereof, to any person for residential dwelling purposes, including apartments, rooms and other rental accommodations, during any calendar year, or part thereof, commencing with the effective date of this section, shall file with the Tax Administrator on or before the January 31 first following such calendar year a written report disclosing the name, address and also telephone number, if available, of each tenant known to have occupied on December 31 during such calendar year such apartment, room or other residential dwelling rental property.
   (B)    The Tax Administrator may order the appearance before him, or his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the City of Sheffield Lake. The Tax Administrator, or his duly authorized agent, is authorized to examine any person, under oath, concerning the name, address and telephone number of any tenant of residential real property located in the City of Sheffield Lake. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all personal before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in the City of Sheffield Lake.
   (C)    Any property owner or person that violates one or more of the following shall be subject to Section 191.99 of this Chapter:
      (1)    Fails, refuses or neglects to timely file a written report required by subsection (a) hereof; or
      (2)    Makes an incomplete or intentionally false written report required by subsection (a) hereof; or
      (3)    Fails to appear before the Tax Administrator or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section; or
      (4)    Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
         (Ord. 70-15. Passed 12-8-15.)
191.24 SAVINGS CLAUSE.
   This Chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for. Any sentence, clause, section or part of this Chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this Chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this Chapter. It is hereby declared to be the intention of Council that this Chapter would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein.
(Ord. 70-15. Passed 12-8-15.)
191.25 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
   (A)    This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 191.12 and Section 191.99 hereof.
   (B)    Annual returns due for all or any part of the last effective year of this ordinance shall be due on the date provided in Sections 191.05 and Section 191.04 as though the same were continuing. (Ord. 70-15. Passed 12-8-15.)
191.26 ADOPTION OF RITA RULES AND REGULATIONS.
   The City of Sheffield Lake hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the City of Sheffield Lake's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the City of Sheffield Lake Income Tax Ordinance and the RITA Rules & Regulations, the Ordinance will supersede. Until and if the contractual relationship between the City of Sheffield Lake and RITA ceases, Section 191.26 will supersede all other provisions within this Chapter, or Chapter 149 regarding promulgation of rules and regulations by the Tax Administrator. (Ord. 70-15. Passed 12-8-15.)
191.27 ELECTION TO BE SUBJECT TO OHIO R.C. 718.80 TO 718.95
   (A)    The City of Sheffield Lake hereby adopts and incorporates herein by    reference Sections 718.80 to 718.95 of the ORC for tax years beginning on or after January 1, 2018.
   (B)    A taxpayer, as defined in division (C) of this section, may elect to be subject to Sections 718.80 to 718.95 of the ORC in lieu of the provisions of this Chapter.
   (C)    "Taxpayer" has the same meaning as in section 718.01 of the ORC, except that "taxpayer" does not include natural persons or entities subject to the tax imposed under Chapter 5745 of the ORC. "Taxpayer" may include receivers, assignees, or trustees in bankruptcy when such persons are required to assume the role of a taxpayer.
(Ord. 42-23. Passed 11-28-23.)
Disclaimer: This Code of Ordinances and/or any other documents that appear on this site may not reflect the most current legislation adopted by the Municipality. American Legal Publishing provides these documents for informational purposes only. These documents should not be relied upon as the definitive authority for local legislation. Additionally, the formatting and pagination of the posted documents varies from the formatting and pagination of the official copy. The official printed copy of a Code of Ordinances should be consulted prior to any action being taken.
For further information regarding the official version of any of this Code of 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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Ordinances of Sheffield Lake, OH
ORDINANCES OF THE CITY OF SHEFFIELD LAKE, OHIO
ORDINANCE NO. 116-84
ORDINANCES OF SHEFFIELD LAKE
AMENDED RETURNS
ords, memorandums, and federal and state income tax returns, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, docume
ordinance;
orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, for any reason overpaid
ordance with Section 191
orders the Tax Administrator is by law authorized and required to make and, pursuant to time limitations provided by law, on the Tax Administrator's own motion, review, redetermine, o
orders the Tax Administrator has made
order which the Tax Administrator has made, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;
ords, and federal and state income tax returns of any employer, taxpayer, or other person that is subject to, or that the Tax Administrator believes is subject to, the provisions of t
ords, and federal and state income tax returns at a reasonable time and place designated in the request
ords and other documents of any taxpayer, employer, or other person that is subject to, or that a Tax Administrator believes is subject to, the provisions of this Chapter shall be ope
ords or documents relate, unless the Tax Administrator, in writing, consents to their destruction within that period, or by order requires that they be kept longer
ords as the Tax Administrator determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by the City of Sheffield L
ords, and federal and state income tax returns in such person's possession or control
ords, or federal or state income tax returns under this section shall fail to comply
Ord. 70-15
ordinary correspondence of the Tax Administrator
ordance with the Rules and Regulations
ordinate thereof
ord the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon not less than ten days' notice
ordinary mail to all of the parties to the appeal within 15 days after issuing the final determination
ord of its transactions
ords are not public records available for inspection under Section 149
ordinance, to adopt rules to administer an income tax imposed by the City of Sheffield Lake in accordance with this Chapter
adopted under this section shall be published and posted on the internet
effective date of this section, shall file with the Tax Administrator on or before the January 31 first following such calendar year a written report disclosing the name, address and also t
order the appearance before him, or his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of resident
ords and the attendance of all personal before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any te
order or subpoena of the Tax Administrator as authorized in this section; or
order or subpoena of the Tax Administrator
adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein
effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or en
effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of v
effective year of this ordinance shall be due on the date provided in Sections 191
Ordinance and the RITA Rules & Regulations, the Ordinance will supersede
Ord. 42-23
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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