191.23 RENTAL AND LEASED PROPERTY.

191.23 RENTAL AND LEASED PROPERTY.

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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
191.23 RENTAL AND LEASED PROPERTY.
CHAPTER 191 Earned Income Tax
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.)
191.99 VIOLATIONS; PENALTIES.
   (A)    Whoever violates Section 191.17, division (A) of Section 191.16, or Section 191.04 by failing to remit the City of Sheffield Lake income taxes deducted and withheld from an employee, shall be guilty of a misdemeanor of the first degree and shall be subject to a fine of not more than $1,000 or imprisonment for a term of up to six months, or both. If the individual that commits the violation is an employee, or official, of the City of Sheffield Lake, the individual is subject to discharge from employment or dismissal from office.
   (B)    Any person who discloses information received from the Internal Revenue Service in violation of division (A) of Section 191.16 shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than $5,000 plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. If the individual that commits the violation is an employee, or official, of the City of Sheffield Lake, the individual is subject to discharge from employment or dismissal from office.
   (C)    Each instance of access or disclosure in violation of division (A) of Section 191.16 constitutes a separate offense.
   (D)    If not otherwise specified herein, no person shall:
      (1)    Fail, neglect or refuse to make any return or declaration required by this chapter;
      (2)    File any incomplete or false return;
      (3)    Fail, neglect or refuse to pay the tax, penalties or interest imposed by this Chapter;
      (4)    Refuse to permit the Tax Administrator or any duly authorized agent or employee to examine his books, records, papers and federal and state income tax returns relating to the income or net profits of a taxpayer;
      (5)    Fail to appear before the Tax Administrator and to produce his books, records, papers or federal and state income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;
      (6)    Refuse to disclose to the Tax Administrator any information with respect to the income or net profits of a taxpayer;
      (7)    Fail to comply with the provisions of this chapter or any order or subpoena of the Tax Administrator authorized hereby;
      (8)    Give to an employer false information as to his true name, correct social security number, and residence address, or fail to promptly notify an employer of any change in residence address and date thereof;
      (9)    Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this Chapter.
   (E)    Any person who violates any of the provisions in Section 191.99 (D) shall be subject to the penalties provided for in Section 191.99 (A) of this Chapter.
(Ord. 70-15. Passed 12-8-15.)

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.

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Detected legislative history

• Ordinances of Sheffield Lake, OH
• ORDINANCES OF THE CITY OF SHEFFIELD LAKE, OHIO
• ORDINANCE NO. 116-84
• ORDINANCES OF SHEFFIELD LAKE
• AMENDED RETURNS
• 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
• Ord. 70-15
• 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
• ords, papers and federal and state income tax returns relating to the income or net profits of a taxpayer;
• ords, papers or federal and state income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Tax Administrator;
• order or subpoena of the Tax Administrator authorized hereby;
• 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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