TITLE NINE
Taxation
CHAPTER 191
Earned Income Tax CROSS REFERENCES Limitation on rate of taxation - see CHTR. Art. VIII, §7...
191.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX.
(A) To provide funds for the purposes of general municipal operations, maintenance, new equipm...
191.02 DEFINITIONS.
(A) Any term used in this Chapter that is not otherwise defined in this Chapter has the same m...
191.03 IMPOSITION OF TAX.
The income tax levied by the City of Sheffield Lake at a rate of two percent (2.0%) is levied on ...
191.04 COLLECTION AT SOURCE.
Withholding provisions. (A) Each employer, agent of an employer, or other payer located or ...
191.05 ANNUAL RETURN; FILING.
(A) An annual City of Sheffield Lake income tax return shall be completed and filed by every i...
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 d...
191.07 ESTIMATED TAXES.
(A) As used in this section: (1) "Estimated taxes" means the amount that the taxpaye...
191.08 ROUNDING OF AMOUNTS.
A person may round to the nearest whole dollar all amounts the person is required to enter on any...
191.09 REQUESTS FOR REFUNDS.
(A) As used in this section, "withholding tax" has the same meaning as in Section 191.18. ...
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 bee...
191.11 AMENDED RETURNS.
(A) (1) If a taxpayer's tax liability shown on the annual tax return for the City of Sheffie...
191.12 LIMITATIONS.
(A) (1) (a) Civil actions to recover municipal income taxes and penalties and interest on...
191.13 AUDITS.
(A) At or before the commencement of an audit, the Tax Administrator shall provide to the tax...
191.14 SERVICE OF ASSESSMENT.
(A) As used in this section: (1) “Last known address" means the address the Tax Admin...
191.15 ADMINISTRATION OF CLAIMS.
(A) As used in this section, "claim" means a claim for an amount payable to the City of Shef...
191.16 TAX INFORMATION CONFIDENTIAL.
(A) Any information gained as a result of returns, investigations, hearings, or verifications ...
191.17 FRAUD.
No person shall knowingly make, present, aid, or assist in the preparation or presentation of a f...
191.18 INTEREST AND PENALTIES.
(A) As used in this section: (1) "Applicable law" means this Chapter, the resolutions...
191.20 REQUEST FOR OPINION OF THE TAX ADMINISTRATOR.
(A) An "opinion of the Tax Administrator" means an opinion issued under this section with resp...
191.21 BOARD OF TAX REVIEW.
(A) (1) The Board of Tax Review shall consist of three members. Two members shall be appoint...
191.22 AUTHORITY TO CREATE RULES AND REGULATIONS.
Nothing in this Chapter prohibits the legislative authority of the City of Sheffield Lake, or a T...
191.23 RENTAL AND LEASED PROPERTY.
(A) All property owners of real property located in the City of Sheffield Lake, who rent or ot...
191.24 SAVINGS CLAUSE.
This Chapter shall not apply to any person, firm or corporation, or to any property as to whom o...
191.25 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
(A) This chapter shall continue effective insofar as the levy of taxes is concerned until rep...
191.26 ADOPTION OF RITA RULES AND REGULATIONS.
The City of Sheffield Lake hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulation...
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 ...
191.99 VIOLATIONS; PENALTIES.
(A) Whoever violates Section 191.17, division (A) of Section 191.16, or Section 191.04 by fa...
CHAPTER 193
License Tax CROSS REFERENCES State provisions - see Ohio R.C. Ch. 4507 Income tax - see ADM. Ch. 191
193.01 IMPOSITION; PURPOSE.
For the purpose of paying the costs and expenses of enforcing and administering the tax provided ...
193.02 RATE.
(a) Such tax shall be at the rate of five dollars ($5.00) per motor vehicle on all motor vehic...
193.03 MUNICIPAL LIABILITY.
Nothing in this chapter shall be construed as imposing liability upon the City for injury to pers...
193.04 ADDITIONAL LEVY.
There is hereby levied pursuant to Ohio R.C. 4504.172 an annual license tax, without regard to an...