191.26 ADOPTION OF RITA RULES AND REGULATIONS.

191.26 ADOPTION OF RITA RULES AND REGULATIONS.

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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
191.26 ADOPTION OF RITA RULES AND REGULATIONS.
CHAPTER 191 Earned Income Tax
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.

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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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
• 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
• Ord. 70-15
• 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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