PART ONE

(a) All ordinances of a permanent and general nature of the Municipality as revised, codified, rearranged, renumbered and consolidated into component codes, titles, chapters and sections shall be known and designated as the Codified Ordinances of Sheffield Lake, Ohio, 1984, for which designation "Codified Ordinances" may be substituted. Code, title, chapter and section headings do not constitute any part of the law as contained in the Codified Ordinances.

(ORC 1.01)

(b) All references to codes, titles, chapters and sections are to such components of the Codified Ordinances unless otherwise specified. Any component code may be referred to and cited by its name, such as the "Traffic Code". Sections may be referred to and cited by the designation "Section" followed by the number, such as "Section 101.01".

TITLE ONE

101.02 GENERAL DEFINITIONS.

As used in the Codified Ordinances, unless another definition is provided or the context otherwise requires:

(a) "And" may be read "or", and "or" may be read "and", if the sense requires it.

(ORC 1.02(F))

(b) "Another" when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property.

(ORC 1.02(B))

(ORC 1.02(D), (E))

(d) "Council" means the legislative authority of the Municipality.

(e) "County" means Lorain County, Ohio.

(f) “Hard surface” as used in the Codified Ordinances unless specifically defined otherwise shall be defined as follows; concrete, asphaltic concrete, or at least 4" of #57 limestone aggregate or larger additionally choked with fines.

(Ord. 49-96. Passed 6-11-96.)

(g) "Keeper" or "proprietor" includes all persons, whether acting by themselves or as a servant, agent or employee.

(h) "Land" or "real estate" includes rights and easements of an incorporeal nature.

(ORC 701.01(F))

(i) "Municipality" or “City” means the City of Sheffield Lake, Ohio.

(j) "Oath" includes affirmation and "swear" includes affirm. (ORC 1.59(B))

(k) "Owner", when applied to property, includes any part owner, joint owner or tenant in common of the whole or part of such property.

(l) "Person" includes an individual, corporation, business trust, estate, trust, partnership and association. (ORC 1.59(C))

(m) "Premises", as applied to property, includes land and buildings.

(n) "Property" means real and personal property. (ORC 1.59(E))

"Personal property" includes all property except real.

"Real property" includes lands, tenements and hereditaments.

(o) "Public authority" includes boards of education; the Municipal, County, State or Federal government, its officers or an agency thereof; or any duly authorized public official.

(p) "Public place" includes any street, sidewalk, park, cemetery, school yard, body of water or watercourse, public conveyance, or any other place for the sale of merchandise, public accommodation or amusement.

(q) "Registered mail" includes certified mail and "certified mail" includes registered mail. (ORC 1.02(G))

(r) "Rule" includes regulation. (ORC 1.59(F))

(s) "Sidewalk" means that portion of the street between the curb line and the adjacent property line intended for the use of pedestrians.

(t) "This State" or "the State" means the State of Ohio. (ORC 1.59(G))

(u) "Street" includes alleys, avenues, boulevards, lanes, roads, highways, viaducts and all other public thoroughfares within the Municipality.

(v) "Tenant" or "occupant", as applied to premises, includes any person holding a written or oral lease, or who actually occupies the whole or any part of such premises, alone or with others.

(w) "Whoever" includes all persons, natural and artificial; partners; principals, agents and employees; and all officials, public or private. (ORC 1.02(A))

(x) "Written" or "in writing" includes any representation of words, letters, symbols or figures. This provision does not affect any law relating to signatures.

(ORC 1.59(J))

TITLE ONE

101.03 RULES OF CONSTRUCTION.

(a) Common and Technical Usage. Words and phrases shall be read in context and construed according to the rules of grammar and common usage. Words and phrases that have acquired a technical or particular meaning, whether by legislative definition or otherwise, shall be construed accordingly. (ORC 1.42)

(b) Singular and Plural; Gender; Tense. As used in the Codified Ordinances, unless the context otherwise requires:

(1) The singular includes the plural, and the plural includes the singular.

(2) Words of one gender include the other genders.

(3) Words in the present tense include the future. (ORC 1.43)

(1) Definitions.

A. "Week" means seven consecutive days.

B. "Year" means twelve consecutive months. (ORC 1.44)

(2) If a number of months is to be computed by counting the months from a particular day, the period ends on the same numerical day in the concluding month as the day of the month from which the computation is begun, unless there are not that many days in the concluding month, in which case the period ends on the last day of that month. (ORC 1.45)

(3) A. The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that when the last day falls on Sunday or a legal holiday, then the act may be done on the next succeeding day that is not a Sunday or a legal holiday.

B. When a public office, in which an act required by law is to be performed, is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday.

C. As used in subsections (c)(1) and (c)(2) of this section, legal holiday means the following days:

1. The first day of January, known as New Year’s Day;

2. The third Monday in January, known as Martin Luther King, Jr. Day;

3. The third Monday in February, known as Washington-Lincoln Day;

4. The day designated in the “Act of June 28, 1968”, 82 Stat. 250, 5 U.S.C. § 6103, as amended, for the commemoration of Memorial Day;

5. The nineteenth day of June, known as Juneteenth day;

6. The fourth day of July, known as Independence Day;

7. The first Monday in September, known as Labor Day;

8. The second Monday in October, known as Columbus Day;

9. The eleventh day of November, known as Veteran’s Day;

10. The fourth Thursday in November, known as Thanksgiving Day;

11. The twenty-fifth day of December, known as Christmas Day; and

12. Any day appointed and recommended by the Governor of this state or the President of the United States as a holiday.

D. If any day designated in this section as a legal holiday falls on a Sunday, the next succeeding day is a legal holiday.

(ORC 1.14)

(4) When legislation is to take effect or become operative from and after a day named, no part of that day shall be included. (ORC 1.15)

(5) In all cases where the law shall require any act to be done in a reasonable time or reasonable notice to be given, such reasonable time or notice shall mean such time only as may be necessary for the prompt performance of such duty or compliance with such notice.

(d) Authority. When the law requires an act to be done which may by law as well be done by an agent as by the principal, such requirement shall be construed to include all such acts when done by an authorized agent.

(e) Joint Authority. All words purporting to give joint authority to three or more municipal officers or other persons shall be construed as giving such authority to a majority of such officers or other persons, unless it shall be otherwise expressly declared in the law giving the authority or inconsistent with State statute or Charter provisions.

(f) Exceptions. The rules of construction shall not apply to any law which shall contain any express provision excluding such construction, or when the subject matter or context of such law may be repugnant thereto.

TITLE ONE

101.04 REVIVOR; EFFECT OF AMENDMENT OR REPEAL.

(a) The repeal of a repealing ordinance does not revive the ordinance originally repealed nor impair the effect of any saving clause therein. (ORC 1.57)

(b) An ordinance which is re-enacted or amended is intended to be a continuation of the prior ordinance and not a new enactment, so far as it is the same as the prior ordinance.

(ORC 1.54)

(1) Affect the prior operation of the ordinance or any prior action taken thereunder;

(2) Affect any validation, cure, right, privilege, obligation or liability previously acquired, accrued, accorded or incurred thereunder;

(3) Affect any violation thereof or penalty, forfeiture or punishment incurred in respect thereto, prior to the amendment or repeal;

(4) Affect any investigation, proceeding or remedy in respect of any such privilege, obligation, liability, penalty, forfeiture or punishment; and the investigation, proceeding or remedy may be instituted, continued or enforced, and the penalty, forfeiture or punishment imposed, as if the ordinance had not been repealed or amended.

(d) If the penalty, forfeiture or punishment for any offense is reduced by a re-enactment or amendment of an ordinance, the penalty, forfeiture, or punishment, if not already imposed, shall be imposed according to the ordinance as amended. (ORC 1.58)

TITLE ONE

101.05 CONSTRUCTION OF SECTION REFERENCES.

(a) A reference to any portion of the Codified Ordinances applies to all re-enactments or amendments thereof. (ORC 1.55)

(b) If a section refers to a series of numbers or letters, the first and the last numbers or letters are included. (ORC 1.56)

(c) Wherever in a penalty section reference is made to a violation of a series of sections or of subsections of a section, such reference shall be construed to mean a violation of any section or subsection included in such reference.

References in the Codified Ordinances to action taken or authorized under designated sections of the Codified Ordinances include, in every case, action taken or authorized under the applicable legislative provision which is superseded by the Codified Ordinances.

(ORC 1.23)

TITLE ONE

101.06 CONFLICTING PROVISIONS.

(a) If there is a conflict between figures and words in expressing a number, the words govern. (ORC 1.46)

(b) If a general provision conflicts with a special or local provision, they shall be construed, if possible, so that effect is given to both. If the conflict between the provisions is irreconcilable, the special or local provision prevails as an exception to the general provision, unless the general provision is the later adoption and the manifest intent is that the general provision prevail. (ORC 1.51)

(c) (1) If ordinances enacted at different meetings of Council are irreconcilable, the ordinance latest in date of enactment prevails.

(2) If amendments to the same ordinance are enacted at different meetings of Council, one amendment without reference to another, the amendments are to be harmonized, if possible, so that effect may be given to each. If the amendments are substantively irreconcilable, the latest in date of enactment prevails. The fact that a later amendment restates language deleted by an earlier amendment, or fails to include language inserted by an earlier amendment, does not of itself make the amendments irreconcilable. Amendments are irreconcilable only when changes made by each cannot reasonably be put into simultaneous operation. (ORC 1.52)

TITLE ONE

101.07 DETERMINATION OF LEGISLATIVE INTENT.

(a) In enacting an ordinance, it is presumed that:

(1) Compliance with the constitutions of the State and of the United States is intended;

(2) The entire ordinance is intended to be effective;

(3) A just and reasonable result is intended;

(4) A result feasible of execution is intended. (ORC 1.47)

(b) An ordinance is presumed to be prospective in its operation unless expressly made retrospective. (ORC 1.48)

(1) The object sought to be attained;

(2) The circumstances under which the ordinance was enacted;

(3) The legislative history;

(4) The common law or former legislative provisions, including laws upon the same or similar subjects;

(5) The consequences of a particular construction;

(6) The administrative construction of the ordinance. (ORC 1.49)

TITLE ONE

101.08 SEVERABILITY.

If any provision of a section of the Codified Ordinances or the application thereof to any person or circumstance is held invalid, the invalidity does not affect the other provisions or applications of the section or related sections which can be given effect without the invalid provision or application, and to this end the provisions are severable. (ORC 1.50)

TITLE ONE

101.99 GENERAL PENALTY.

Whenever, in the Codified Ordinances or in any ordinance of the Municipality, any act is prohibited or is made or declared to be unlawful or an offense or a misdemeanor, or whenever the doing of any act is required or the failure to do any act is declared to be unlawful, where no specific penalty is otherwise provided, whoever violates any such provision shall be punished by a fine not exceeding one hundred dollars ($100.00). A separate offense shall be deemed committed each day during or on which a violation continues or occurs.

TITLE ONE

CHAPTER 103

Official Standards

CROSS REFERENCES

State standard of time - see Ohio R.C. 1.04

State legal holidays - see Ohio R.C. 1.14, 5.20 et seq.

State flag - see Ohio R.C. 5.01

TITLE ONE

103.01 DATUM LINE; GRADE LEVELS.

All grade levels within the Municipality shall be measured from the nearest United States Geological Survey marker.

TITLE ONE

CHAPTER 105

Wards and Boundaries

CROSS REFERENCES

Corporate boundaries; annexation and detachment - see CHTR. Art. I, §1

Division into wards - see Ohio R.C. 731.06

Voting precincts - see Ohio R.C. 3501.18

TITLE ONE

105.01 ESTABLISHMENT OF WARDS.

The City is hereby subdivided into four wards, which are equal in number to the members of Council who are hereafter to be elected from the wards according to law, and such wards are hereby created and established in this City and the boundaries thereof shall be such as are hereinafter set forth.

(Ord. 59-11. Passed 11-29-11.)

TITLE ONE

105.02 FIRST WARD.

The First Ward shall contain all that territory and area bounded and described as follows: Beginning at a point at the intersection of Treadway Avenue and Madison Avenue and from that point north along the center line of Treadway Avenue to its termination and thereafter north to Lake Erie; then east along the shore of Lake Erie to the eastern boundary of the City; then south along the eastern boundary of the City to the southern boundary of the City; then west along the southern boundary of the City to the intersection of the center line of Irving Park Boulevard and the southern boundary of the City; then north along the center line of Irving Park Boulevard to the center line of Madison Avenue; then west along the center line of Madison Avenue to the intersection of Treadway Avenue and Madison Avenue, to the point of beginning.
(Ord. 59-11. Passed 11-29-11.)

TITLE ONE

105.03 SECOND WARD.

The Second Ward shall contain all that territory and area bounded and described as Follows: Beginning at a point at the intersection of Treadway Avenue and Madison Avenue and from that point south along the center line of Treadway Avenue to the center line of Richelieu Avenue; then west along the center line of Richelieu Avenue to the center line of Harris Road; then north along the center line of Harris Road to the center line of Hawthorne Avenue; then west along the center line of Hawthorne Avenue to the center line of West Shore Boulevard; then south along the center line of West Shore Boulevard to the center line of Richelieu Avenue; then west along the center line of Richelieu Avenue to the center line of Kenilworth Avenue; then south along the center line of Kenilworth Avenue to the center line of Ferndale Avenue; then east along the center line of Ferndale Avenue to the center line of Pasadena Avenue; then south along the center line of Pasadena Avenue to the City's southern boundary; then east along the City's southern boundary to the intersection of the City's southern boundary and the center line of Irving Park Boulevard; then north along the center line of Irving Park Boulevard to the center line of Madison Avenue; then west along the center line of Madison Avenue to the intersection of Treadway Avenue and Madison Avenue, the point of beginning.

(Ord. 59-11. Passed 11-29-11.)

TITLE ONE

105.04 THIRD WARD.

The Third Ward shall contain all that territory and area bounded and described as follows: Beginning at a point at the intersection of Lake Breeze Road and the City's southern boundary; then north along the center line of Lake Breeze Road to its termination and thereafter north to Lake Erie and from there east along the shore of Lake Erie to the westerly boundary of Ward One; then south along the westerly boundary of Ward One to the intersection of Treadway Avenue and Madison Avenue; then south along the center line of Treadway Avenue to the center line of Richelieu Avenue; then west along the center line of Richelieu Avenue to the center line of Harris Road; then north along the center line of Harris Road to the center line of Hawthorne Avenue; then west along the center line of Hawthorne Avenue to the center line of West Shore Boulevard; then south along the center line of West Shore Boulevard to the center line of Richelieu Avenue; then west along the center line of Richelieu Avenue to the center line of Kenilworth Avenue; then south along the center line of Kenilworth Avenue to the center line of Ferndale Avenue; then east along the center line of Ferndale Avenue to the center line of Pasadena Avenue; then south along the center line of Pasadena Avenue to the City's southern boundary; then west along the City's southern boundary to the intersection of Lake Breeze Road and the City's southern boundary, the point of beginning.
(Ord. 59-11. Passed 11-29-11.)

TITLE ONE

105.05 FOURTH WARD.

The Fourth Ward shall contain all that territory and area bounded and described as follows: Beginning at a point at the intersection of Lake Breeze Road and the City's southern boundary; then north along the center line of Lake Breeze Road to its termination and thereafter north to Lake Erie and from there west along the shore of Lake Erie to the City's western boundary; then south along the City's western boundary to the City's southern boundary; then east long the City's southern boundary to the intersection of Lake Breeze Road and the City's southern boundary, the point of beginning.

(Ord. 59-11. Passed 11-29-11.)

TITLE THREE

Legislative

TITLE THREE

CHAPTER 111

Council

CROSS REFERENCES

Power, election and term of office - see CHTR. Art. IV, §1

Qualifications of members - see CHTR. Art. IV, §2

President of Council - see CHTR. Art. IV, §3

Removal of members - see CHTR. Art. IV, §4

Vacancies - see CHTR. Art. IV,§5

Appointments - see CHTR. Art. IV, §6

Salaries and bonds - see CHTR. Art. IV, §7

Meetings and organizations - see CHTR. Art. IV, §8

Quorum - see CHTR. Art. IV, §9

General legislative provisions - see CHTR. Art. IV, §10

Effective date of ordinances and resolutions - see CHTR. Art. IV, §11

Enactment of zoning ordinance and regulations - see CHTR. Art. IV, §12

Power to organize departments - see CHTR. Art. V, §1

Adoption of appropriation ordinance - see CHTR. Art. VIII, §1

Council provisions for Investment Committee - see CHTR. Art. VIII, §4

Nominations and elections - see CHTR. Art. IX, §1

Power to grant franchises - see CHTR. Art. XI, §1

Charter amendments - see CHTR. Art. XII, §1

Oath of office - see CHTR. Art. XIII, §6

TITLE THREE

111.01 COUNCIL RULES.

See - Council Rules

TITLE THREE

111.02 INVESTMENT COMMITTEE.

(a) An Investment Committee is hereby established.

(b) The Investment Committee shall be composed of the following named persons:

(1) The Mayor.

(2) The Finance Director.

(c) The Finance Director shall make a quarterly report concerning the same to Council at the regularly scheduled Finance Committee meeting.
(Ord. 57-18. Passed 10-23-18.)

TITLE THREE

111.03 BIDS AND CONTRACTS.

(a) All bids shall be advertised for and accepted by an individual to be designated by Council at such time as the advertising for and acceptance of bids are authorized.

(Res. 49-71. Passed 6-22-71.)

(b) All contracts of the City required to be competitively bid, or otherwise requiring legislative approval under Ohio law shall be entered into by an individual at such time as the entering into of said contract is authorized by Council. (Ord. 96-08. Passed 12-30-08.)

TITLE THREE

111.04 ADVANCED NOTIFICATION FEE.

(a) Any person, upon written request with the Clerk of Council specifying such person’s name, address and, if one is available, a telephone number at or through which the person can be reached during and outside of business hours, and specifying the type of public business the discussion of which the person is requesting advanced notification of, the Municipal body that is the subject of such request, and the number of calendar months, not to exceed twelve, which the request covers, shall be provided advanced notification of a Municipal meeting at which public business is scheduled to be discussed.

(b) Each such written request must be accompanied by cash or a check or money order payable to the City of Sheffield Lake in the amount of five dollars ($5.00) for each month covered by the request, which amount has been determined by Council to represent a reasonable fee to cover costs of providing such advanced notification.

(Ord. 11-76. Passed 2-10-76.)

TITLE THREE

111.05 PUBLIC HEARING PRIOR TO ADOPTION OF APPROPRIATION ORDINANCE.

(a) Prior to the adoption of the annual appropriation ordinance of the City and at least fourteen days prior to the adoption of said annual appropriation ordinance a public hearing will be held at which time the citizens and residents of the City shall have the opportunity to be heard and to present their views as to the content of the annual appropriation ordinance.

(b) Notice shall be given to the public hearing provided for in subsection (a) hereof at least fourteen days prior to the public hearing.

(c) For good cause, the fourteen day waiting period contained in subsections (a) and (b) above may be waived by a two-thirds majority vote of Council.

(Ord. 56-10. Passed 12-28-10.)

TITLE THREE

111.06 DONATIONS TO THE CITY.

(a) Any and all proposed donations to the City of Sheffield Lake of real or personal property of whatever kind or nature valued at five hundred dollars ($500.00) or greater shall be presented to Council for a vote on whether or not to accept the proposed donation as designated by the donor. Any and all proposed donations of service to the City shall not require approval by Council to be accepted by the City.
(Ord. 24-10. Passed 5-25-10.)

(b) Upon approval by a majority of the members of Council, any donation to the City shall be allocated immediately to be utilized by the appropriate department as designated.

(Ord. 9-08. Passed 2-26-08.)

TITLE THREE

CHAPTER 113

Ordinances and Resolutions

CROSS REFERENCES

Mayor’s veto - see CHTR. Art. III, §5; Art. IV, §11

Effective date - see CHTR. Art. IV, §11

Zoning ordinances - see CHTR. Art. IV, §12

Appropriation ordinance - see CHTR. Art. VIII, §1; ADM. 111.01

(Rule No. 33)

Initiative - see CHTR. Art. X, §1

Referendum - see CHTR. Art. X, §1

Franchise ordinance - see CHTR. Art. IX, §1

Codified Ordinances - see ADM. Ch. 101

Emergency ordinances - see ADM. 111.01 (Rule No. 24)

Referred to Council - see ADM. 111.01 (Rule No. 31)

Form - see ADM. 111.01 (Rule No. 32)

Amendments - see ADM. 111.01 (Rule No. 34)

Passage or adoption - see ADM. 111.01 (Rule No. 35)

TITLE THREE

113.01 POSTING OF ORDINANCES.

a) A succinct summary of each municipal ordinance or resolution shall be published using at least one of the following methods:

(1) In a newspaper of general circulation in the municipal corporation;

(2) On the official public notice web site;

(3) On the web site and social medica account of the municipal corporation.

Proof of the publication shall be made by affidavit of the proprietor of the newspaper or operator of the official public notice web site, as applicable, and shall be filed with the Clerk of Council.

(b) The publication shall contain notice that the complete text of each such ordinance or resolution may be obtained or viewed at the office of the Clerk of Council. The Law Director shall review the summary of an ordinance or resolution published under this section before forwarding it to the Clerk for publication, to ensure that the summary is legally accurate and sufficient.

(c) Upon publication of a summary of an ordinance or resolution in accordance with this section, the Clerk of Council shall supply a copy of the complete text of each such ordinance or resolution to any person, upon request. The Clerk shall post a copy of the text at the Clerk’s office.

(d) Summaries of ordinances or resolutions shall be published in accordance with this section once a week for two consecutive weeks.

(Ord. 25-24. Passed 6-25-24.)

TITLE THREE

113.02 COPYING FEES FOR LEGISLATION; MINUTES.

(a) An individual, corporation or other entity requesting a copy of any minutes of any Council meeting, committee meeting, meeting of any board or commission of the City of any other minutes of the City of copies of any ordinances or resolutions or the City shall, prior to the receipt of such copies, pay a fee of five cents ($.05) per page for each copy received.

(b) The Clerk of Council or other City employee designated to make said copies shall have a reasonable amount of time to prepare any copies requested hereunder.

(c) The City and its employees, officers, officials, agents and other representatives shall have no obligations to carry out research or investigation to obtain documents unless an appropriate and clear description of the documents being sought is provided by the individual, corporation or other entity seeking copies of documents.

(Ord. 72-01. Passed 12-4-01.)

TITLE THREE

CHAPTER 115

Clerk of Council

CROSS REFERENCES

Salary - see CHTR. Art. IV, §7

Bond - see CHTR. Art. IV, §7; ADM. 169.01(b)

Appointment and removal - see CHTR. Art. IV, §10(b)

Director of Finance to be Clerk of Council 0 see CHTR. Art. IV, §10(b); ADM. 129.01(d)

Duties - see ADM. 111.01 (Rule No. 6)

Posting of ordinances and resolutions - see ADM. 113.01

TITLE THREE

115.01 POSITION ESTABLISHED; DUTIES.

There is hereby created and established the position of Clerk of Council, who shall perform the duties incumbent upon such Clerk as follows:

(a) Attend all meetings of Council whether they be special or regular meetings.

(b) Prepare an agenda of the items to be dealt with by Council.

(d) Read all communications, ordinances and resolutions that come before Council at Council meetings.

(e) Sign, along with the presiding officers, all ordinances, resolutions and bylaws.

(f) Cause to be published all ordinances and resolutions of a general nature or providing for improvements as is required by law.

(g) After such publication, compile such ordinances and resolutions in a book created for such purpose.

(h) Have fifteen copies, plus the original, of the minutes of the last Council meeting in the office of the Clerk of Council not later than five days after such meeting.

(i) Make available to each Council member copies of all ordinances and resolutions at least ninety-six hours preceding the meeting at which Council is expected to act on the same.

(j) Make available his file to the Director of Finance and provide such person a key to such file.

(k) Make available to the general public all material which Council has acted upon.

(l) Be permitted to use the City owned office equipment and supplies.

(m) Be directed and instructed by the President of Council and the members of Council. (Ord. 49-06. Passed 6-27-06.)

TITLE THREE

115.02 PROCESSING APPLICATIONS FOR ZONING CHANGES.

(a) All applications for changes in the Zoning Map and Plan of the City shall be made on the forms provided by the City. Applications shall be presented to the City Building Inspector and also filed with the Clerk of Council.

(b) The City Building Inspector shall, upon receipt of any funds or fees in connection with a request for a zoning change, cause such funds to be paid over to the Finance Director at the earliest possible time.

(c) The zoning change application forms of the City shall bear a notation that the applicant is responsible for providing an accurate list of all property owners, the names and addresses of which are required to be supplied pursuant to the Codified Ordinances and the City Charter, and further, that the applicant or his duly authorized agent shall submit a notarized statement indicating that all of the names and addresses of the property owners provided by the applicant in accordance with the Codified Ordinances and the Charter are accurate and complete. (Ord. 49-06. Passed 6-27-06.)

TITLE THREE

115.03 FULL TIME POSITION; PAY AND BENEFITS.

(a) The position of Clerk of Council, which includes the position of Clerk of Committees, and which joint position is hereinafter referred to as Clerk of Council, is hereby designated a full time position.

(b) The annual salary for the position shall be as provided by Council from time to time and the Clerk of Council shall be paid an amount equal to one and one-half time the equivalent hourly rate for every hour over the minimum forty hours worked in a week.

(c) The Clerk of Council shall be entitled to employee benefits as established for full-time employees pursuant to Chapter 169 of the Codified Ordinances.

(Ord. 54-20. Passed 11-24-20.)

TITLE THREE

115.04 BACK-UP CLERK OF COUNCIL.

(a) There is hereby established the part-time position of Back-up Clerk of Council who shall serve in the event of an absence or vacancy in the position of full-time Clerk of Council.

(b) The hours of employment of the part-time Back-up Clerk of Council shall be established by Council.

(c) The part-time Back-up Clerk of Council shall perform all duties incumbent upon the Clerk of Council as delineated at Chapter 115 of this Code during said period of absence or vacancy in the position of full-time Clerk of Council.

(Ord. 8-19. Passed 3-12-19.)

TITLE THREE

115.05 PUBLIC RECORDS POLICY ADOPTED.

The City of Sheffield Lake hereby adopts by reference the Public Records Policy attached to original Ordinance 3-08. (Ord. 3-08. Passed 1-8-08.)

TITLE FIVE

Administrative

TITLE FIVE

CHAPTER 121

Mayor

CROSS REFERENCES

Term - see CHTR. Art. III, Sec. 1

Qualifications - see CHTR. Art. III, Sec. 2

Removal - see CHTR. Art. III, Sec. 3

Vacancy or absence - see CHTR. Art. III, Sec. 4

Duties and powers - see CHTR. Art. III, Sec. 5; Ohio R.C. 733.03, 733.30 et seq.

Veto power - see CHTR. Art. III, Sec. 5, Art. IV, Sec. 11

Salary - see CHTR. Art. IV, Sec. 7

Bond - see CHTR. Art. IV, Sec. 7; ADM. 169.01(b)

Appropriation ordinance - see CHTR. Art. VIII, Sec. 1

Nominations and elections - see CHTR. Art. IX, Sec. 1

Oath of office - see CHTR. Art. XIII, Sec. 6

Mayor's Court - see ADM. Ch. 181

TITLE FIVE

121.01 SECRETARY TO THE MAYOR.

There is hereby established the position and job of Secretary to the Mayor, whose duties shall be to perform the usual stenographic and clerical duties as may be required and, upon the direction of the Mayor, to act as the Secretary to the Mayor performing the duties incumbent upon such position.

(Ord. 19-74. Passed 2-26-74.)

TITLE FIVE

121.02 SEXUAL HARASSMENT.

(a) The City hereby specifically disapproves of and rejects any and all sexual harassment of and/or by employees, officials, agents and all other working for or on behalf of the City within any and all work places of the City.

(b) The City hereby adopts as, “The Policy of the City of Sheffield Lake, Ohio on Sexual Harassment”, the policy attached to Ordinance 17-93 on sexual harassment and marked as Exhibit A. (Ord. 17-93. Passed 2-9-93.)

TITLE FIVE

121.03 ADVERTISING FOR POSITIONS WITH CITY.

a) The Mayor is hereby authorized to advertise for applications for all full-time and part-time, non-civil service, non-appointed positions within the City.

(b) Such advertisement for applications shall be advertised on an annual basis in April of each year.

(c) All applications that are received for any full-time or part-time, non-civil service, non-appointed positions within the City shall be on file with the Clerk of Council and in the office of the Finance Director and in the office of the Mayor and in the office of the Directors of the appropriate Department for each application received.

(d) Nothing in this section shall obligate or require the City to employ or hire any applicant for any position for which an application is submitted.

(Ord. 31-93. Passed 3-23-93.)

TITLE FIVE

CHAPTER 123

Treasurer

EDITOR’S NOTE: Former Chapter 123 was repealed by Ordinance 89-15, passed December 29, 2015.

TITLE FIVE

CHAPTER 127

Department of Law

CROSS REFERENCES

Salary of Director - see CHTR. Art. IV, §7

Bond - see CHTR. Art. IV, §7; ADM. 169.01

Establishment- see CHTR. Art. V, §1

Director; appointment, term, qualifications, duties and powers - see CHTR. Art. V, §2

Powers and duties of Director - see Ohio R.C. 733.51 et seq.

TITLE FIVE

127.01 DIRECTOR; APPOINTMENT AND QUALIFICATIONS.

The Director of Law shall be appointed in accordance with Article V, Section 2 of the City Charter. The Director of Law shall be qualified in accordance with the provisions of the

Charter. (Ord. 72-69. Passed 8-26-69.)

TITLE FIVE

127.02 DUTIES OF DIRECTOR.

The Director of Law shall be the head of the Department of Law and shall perform all duties as set forth in Article V, Section 2, of the City Charter, plus the following duties:

(a) Attendance at all regular and special Council meetings;

(b) Answering all questions orally or in writing inquired of him by the Mayor, members of Council or other City officials;

(d) Attend meetings of any committee, board or commission of the City when so requested;

(e) Draft and prepare contracts or agreements in which the City or any of its departments may be a party;

(f) Assist the City in preparing legislation in obtaining Federal or State assistance for any proposed public project;

(g) Draft and prepare any amendments or changes for the City Charter; and

(h) Attend as representative of the City any meeting held by legislative or administrative officials of other municipalities when so requested by the Mayor or Council. (Ord. 72-69. Passed 8-26-69.)

TITLE FIVE

127.03 AUTHORITY TO HIRE ASSISTANTS.

The Director of Law is hereby authorized to employ legal assistants whenever he and the majority of Council determine such assistance is necessary

(Ord. 4-64. Passed 1-14-64.)

TITLE FIVE

127.04 PROSECUTOR.

(a) The Office of Prosecutor is hereby established for the City. The duties of the Prosecutor shall be confined to the prosecution of all felonies and misdemeanors, including traffic offenses, which occur or are committed within the City. The Prosecutor shall be charged with the usual duties incumbent upon and established by State statute upon prosecuting attorneys within cities and other municipalities.

(b) The Mayor shall appoint the Prosecutor with the approval of two-thirds or more of Council. The Prosecutor shall be under the administrative direction of the Mayor and shall be paid out of funds appropriated from the General Fund.

(c) All City business or matters involving civil or City business other than the prosecution of those charged with the commission of felonies and/or misdemeanors shall be and remain the exclusive responsibility of the Director of Law.

(Ord. 22-69. Passed 3-25-69.)

TITLE FIVE

127.05 APPEAL OF BOARD OR COMMISSION DECISIONS.

The City shall have the right to appeal to the appropriate Court of law any decision of any board or commission of the City. The right to appeal such decisions shall include but shall not be limited to the right to appeal any decision of the Board of Zoning Appeals, the Planning Commission and the Civil Service Commission.

(Ord. 78-93. Passed 9-14-93.)

TITLE FIVE

CHAPTER 129

Department of Finance

CROSS REFERENCES

Salary - see CHTR. Art. IV, §7

Bond - see CHTR. Art. IV, §7; ADM. 169.01

Director to act as Council Clerk - see CHTR. Art. IV, §10(b)

Establishment - see CHTR. Art. V, §1

Director; appointment, term, duties and powers - see CHTR. Art. V, §3

Payment of claims - see CHTR. Art. VIII, §3

Custody and deposit of funds - see CHTR. Art. VIII, §4

TITLE FIVE

129.01 DIRECTOR.

(a) The Director of Finance, as provided for by the City Charter, shall be the head of the Department of Finance and the chief fiscal officer of the Municipality.

(b) The Director shall perform such duties as are incumbent and ordinarily carried out by the chief fiscal officer of the City, or those duties prescribed by Council, ordinance, resolution or statute.

(c) The Director of Finance is hereby directed to furnish to each Council member a true copy of the Monthly Reconciliation.

(d) These reports are to be made to the Clerk of Council by the first regular meeting of Council when possible, but not later than the fifteenth of each month.

(Ord. 89-15. Passed 12-29-15.)

TITLE FIVE

129.02 ASSISTANT CLERKS.

(a) Assistant Clerks shall be appointed by the Director of Finance with the approval of the Mayor.

The name of the person or persons to be employed shall be maintained by the Director of Finance who may select as Assistant or Assistants from a list of names in accordance with the needs of the office of the Director of Finance.

The duties and schedule of hours to be worked by the Assistants shall be determined by the Director of Finance in accordance with the needs of the office.

(b) The Assistant shall serve a three month probationary period.

(c) The salary of the Assistant may be charged all or in part to the actual hours worked for each department and shall be reported each hourly pay period on approved time report sheets.

(Ord. 26-70. Passed 3-24-70.)

TITLE FIVE

129.03 PURCHASES.

(a) All expenditures shall be made by purchase order only. Such purchase orders shall be endorsed by the director of the department authorizing the expenditure and by the Director of Finance authorizing the funds appropriated to cover the expenditure.

(b) The Director of Finance is hereby directed to approve and sign purchase orders only if the money is appropriated. Under no circumstances shall the Director of Finance approve an expenditure which will cause any account to be overdrawn above the appropriation. (Res. 48-62. Passed 10-9-62.)

TITLE FIVE

129.04 LOCATION; HOURS.

The office of the Department of Finance shall be in the Municipal Building. It shall maintain such working hours as are specified by Council.

(Ord. 7-76. Passed 2-10-76.)

TITLE FIVE

129.05 REIMBURSEMENT FOR UNPAID NEGOTIABLE INSTRUMENTS.

(a) Any individual, corporation or other entity who deposits, pays, causes to be deposited, causes to be paid or otherwise delivers to the City a check, draft or other negotiable instrument which is for any reason returned unpaid to the City shall be liable to the City in an amount equal to any expense incurred, charged against or paid by the City as a result of the return of the check, draft or other negotiable instrument to the City and shall pay to the City twenty dollars ($20.00) or such cost and expense, whichever is greater, immediately upon receipt of notification by the City of the cost or expenses incurred by the City.

(Ord. 27-94. Passed 2-22-94.)

(b) Any person, corporation or entity who violates any provision of this section shall be guilty of a minor misdemeanor.

(Ord. 22-81. Passed 4-14-81.)

TITLE FIVE

129.06 DISTRIBUTION OF REVENUE SHARING FUNDS. (REPEALED)

(EDITOR'S NOTE: Former Section 129.06 was repealed by Ordinance 9-89, passed February 14, 1989.)

TITLE FIVE

129.07 ASSISTANT TO THE FINANCE DIRECTOR.

(a) The position of Assistant to the Finance Director in the Department of Finance of the City is hereby established.

(b) The position of Assistant to the Finance Director shall be filled by appointment of the Mayor, subject to the approval of a majority of Council.

(c) Any individual holding the position of Assistant to the Finance Director shall hold the position until such time as such individual is removed by the Mayor in accordance with the desires of the Mayor without the necessity of showing any reason or justification for the removal of such person, provided however, no individual shall be removed from the position of Assistant to the Finance Director by the Mayor without the concurrence of a majority of the voting members of Council.

(Ord. 110-83. Passed 11-9-83.)

TITLE FIVE

129.08 MILEAGE ALLOWANCE.

(a) The Finance Director shall, upon presentation of an appropriate voucher signed by the individual employee to whom mileage benefits are to be paid, and signed by the supervisor of such individual employee, pay to the individual employee a mileage reimbursement in an amount per mile equal to the mileage reimbursement rate as set by the Ohio Office of Management and Budget at the time of the presentation for the miles which the individual employee utilized his privately owned motor vehicle for City purposes provided, however, no mileage shall be paid to any employee of the City, unless all of the following occur:

(1) The individual employee was specifically authorized and instructed by his supervisor to use his private motor vehicle for Municipal purposes; and

(2) The individual employee utilized a private motor vehicle for the authorized Municipal purpose; and

(3) The private motor vehicle was utilized over the most direct route for carrying out the Municipal purpose; and

(4) The individual employee did not utilize the private motor vehicle for any purpose for which payment or compensation has been previously agreed upon and paid to such individual employee by the City.

(b) All vouchers referred to in subsection (a) hereof, shall include thereon the name of the individual employee whose private motor vehicle was utilized for Municipal purposes, the name of the supervisor who authorized same, and a statement of the places transportation to which was provided by the private motor vehicle, and a statement of the mileage driven by the private motor vehicle.

(c) The rate of mileage payment to be paid by the City to an employee of the City to whom mileage may be paid pursuant to this section shall be an amount per mile equal to the mileage reimbursement rate as set by the Ohio Office of Management and Budget at the time of the presentation.

(d) Nothing in this section shall be interpreted to mean and this section shall not provide for the payment of mileage to more than one person for any one mile traveled by any private motor vehicle for which mileage may be paid pursuant to this section.

(e) Notwithstanding the foregoing, the Mayor shall be entitled to mileage reimbursement from the City for any miles traveled by him for which he utilizes a private motor vehicle for Municipa1 purposes provided, however, the Mayor shall submit to the Finance Director a statement providing the information set forth in subsection (a) hereof with the exception no supervisor's name shall be given.

(Ord. 26-17. Passed 5-23-17.)

TITLE FIVE

129.09 VARIANCE CERTIFIED MAILING FEE.

(a) Any person, corporation, individual or entity of any type making an application tor a variance pursuant to the ordinances of the City, shall cause to be paid upon filing of the application for the variance in addition to the fee for the application a sum of money equal to the cost of the requisite number of certified mailings that must be made to property owners as a result of the filing of the application for variance.

(b) The funds paid for such certified mailings shall be deposited with the Finance Director by the representative of the City receiving such funds and the funds shall be used to defray and pay the costs of the requisite certified mailings.

(Ord. 53-88. Passed 7-12-88.)

TITLE FIVE

129.10 PICK-UP OF PERS; POLICE AND FIRE PENSIONS.

(a) Subject to the approval and order of each or any elected official of the City, following approval by the Internal Revenue Service, the full amount of the statutorily required contribution to the Public Employees Retirement System of Ohio and Police and Fire Pensions shall be withheld from the gross pay of each such City official, or other appointing authority and of each person who is an employee of such official or other appointing authority, and shall be "picked-up" (assumed and paid to the Public Employees Retirement System of Ohio and Police and Fire Pensions) by the City. This "pick-up" by the City is and shall be designated as Public Employee Contributions and shall be in lieu of contributions to the Public Employees Retirement System of Ohio and Police and Fire Pensions by each such person or employee. No person subject to this "pick-up" shall have the option of choosing to receive the statutorily required contribution to the Public Employees Retirement System of Ohio and Police and Fire Pensions instead of having it "picked-up" by the City or of being excluded from the "pick-up".

(b) Council approves and orders for each bargaining unit employee that the full amount of the statutorily required contribution to the Public Employees Retirement System of Ohio and Police and Fire Pensions shall be withheld from the gross pay of each person who is an employee of Council shall be "picked-up" (assumed and paid to the Public Employees Retirement System of Ohio) by the City. This "pick-up" is and shall be designated as Public Employees Contributions and shall be in lieu of contributions of the Public Employees Retirement System of Ohio and Police and Fire Pensions by each such employee. No person subject to this "pick-up" shall have the option of choosing to receive the statutorily required contribution to the Public Employees Retirement System of Ohio instead of having it "picked-up" by the City or of being excluded from the "pick-up".

(c) The City and the Finance Director thereof, shall, in reporting and making remittance to the Public Employees Retirement System of Ohio and Police and Fire Pensions, report that the Public Employees contribution for each person subject to their “pick-up” has been made by the City in lieu of contributions to the Public Employees Retirement System of Ohio and Police and Fire Pensions by each such person and that such contributions are designated as Public Employee Contributions.

(Ord. 86-89. Passed 11-28-89.)

TITLE FIVE

129.11 MINIMUM PRICE FOR SALE OF CITY REAL ESTATE.

Any real estate that is sold by the City, at any time in the future, shall be sold by public bid, for a price not less than sixty percent (60%) of the tax market value of the real estate being sold as determined and established by the Auditor’s Office of Lorain County, Ohio, for such real estate. Nothing in this section shall preclude or prevent the City from determining a minimum sale price in excess of the amount established herein. However, in no event shall any real estate owned by the City be sold for a price less than the minimum sale price established herein, or the sum of one thousand dollars ($1,000) whichever is greater.

(Ord. 63-18. Passed 10-23-18.)

TITLE FIVE

129.12 IDENTITY THEFT PREVENTION POLICY.

The Council of the City of Sheffield Lake approves the Identity Theft Protection Policy attached to Ordinance 34-10 as required by the FTC, the federal bank regulatory agencies, and the (NCUA).
(Ord. 34-10. Passed 7-27-10.)

TITLE FIVE

129.13 INFORMATION SECURITY POLICY.

The Council of the City of Sheffield Lake hereby adopts and approves the Information Security Policy (attached to Ordinance 25-19) for the handling and protection of sensitive cardholder data and information.

(Ord. 25-19. Passed 5-28-19.)

TITLE FIVE

CHAPTER 131

Department of Public Safety

CROSS REFERENCES

Salary of Director - see CHTR. Art. IV, §7

Bond - see CHTR. Art. IV, §7; ADM. 169.01

Establishment- see CHTR. Art. V, §1

Director: appointment, term, duties and powers - see CHTR. Art. V, §4

Divisions - see CHTR. Art. V, §4

Traffic powers of Public Safety Director - see TRAF. 305.04

TITLE FIVE

131.01 DIRECTOR OF PUBLIC SAFETY.

The Director of Public Safety shall be the supervisor of the Department of Public Safety and shall perform all duties as set forth in the City Charter, in particular in Article V, Section 4.

TITLE FIVE

CHAPTER 133

Division of Police

CROSS REFERENCES

Division of Department of Public Safety - see CHTR. Art. V, Sec. 4

Full-time members in classified service - see CHTR. Art. VI, Sec. 3; ADM. 157.02(a)

Salary - see CHTR. Art. IV, Sec. 7

Bond - see CHTR. Art. IV, Sec. 7; ADM. 169.01

Peace officer training certificate required for permanent employment - see Ohio R.C. 109.77

General duties - see Ohio R.C. 737.11

Compliance with lawful order of police officer - see TRAF. 303.01

Traffic direction in emergencies - see TRAF. 303.02

Removal of unattended vehicle which obstructs traffic - see TRAF. 351.01

TITLE FIVE

133.01 COMPOSITION.

(a) There is hereby created within the Department of Public Safety, a Division of Police, which shall be composed of a Chief of Police, three Sergeants, and such other full-time and part-time patrol officers and dispatchers as Council shall from time to time determine.

(b) All positions shall be filled by appointment of the Mayor, with the approval of Council, upon fulfilling the necessary requirements of the City Civil Service Commission.

(Ord. 50-22. Passed 9-27-22.)

TITLE FIVE

133.02 WORK WEEK.

Patrolmen and radio patrolmen shall be required to work a minimum forty-hour week for the compensation provided them.

(Ord. 28-74. Passed 3-12-74; Ord. 55-20. Passed 11-24-20.)

TITLE FIVE

133.03 UNIFORM ALLOWANCES.

Part-time officers shall receive a uniform allowance as follows: One hundred fifty dollars ($150.00) upon hiring and three hundred dollars ($300.00) per year payable on or about April 1st.

(Ord. 53-11. Passed 11-15-11; Ord. 55-20. Passed 11-24-20.)

TITLE FIVE

133.04 DISPOSITION OF PROPERTY.

The Chief of Police is hereby authorized to dispose of confiscated bicycles and other miscellaneous personalty confiscated by the Police Department during the lawful performance of its duties provided such bicycles and/or miscellaneous personalty have been held by the City for at least six months and further provided that if the Police Department is aware of the true owner of the confiscated bicycle and/or miscellaneous personalty and that the Department has given at least thirty days advance notice by regular United States Mail to such true owner that the confiscated bicycles and/or miscellaneous personalty will be sold at public auction or private sale at some time after such thirty day notice and further provided that no such confiscated bicycle and/or miscellaneous personalty having a value in excess of one thousand dollars ($1,000) shall be sold by the Police Department or the Police Chief without first advertising for bids for the sale of such confiscated bicycle and/or miscellaneous personalty in accordance with law.

(Ord. 37-87. Passed 4-28-87; Ord. 55-20. Passed 11-24-20.)

TITLE FIVE

CHAPTER 135

Division of Fire

CROSS REFERENCES

Division of Department of Public Safety - see CHTR. Art. V, §4

Salary - see CHTR. Art. IV, §7

Bond - see CHTR. Art. IV, §7; ADM. 169.01

Full time members in classified service - see CHTR. Art. VI, §3, ADM. 157.02(a)

General duties - see Ohio R.C. 737.11

Driving over fire hose - see TRAF. 331.28

Fire protection in nursing and boarding care homes - see BUS. REG. 760.14 et seq.

TITLE FIVE

135.01 COMPOSITION.

(a) There is hereby created within the Department of Public Safety a Division of Fire, which shall be composed of one Fire Chief and such other officers as Council shall from time to time determine. In addition, the Division shall consist of:

(1) Two or more Firemen First Grade, who have completed a one-year probationary period;

(2) Firemen Second Grade, who shall serve a one-year probationary period; and

(3) Firemen Third Grade, who shall serve a six-month probationary period. (Ord. 50-68. Passed 4-23-68.)

(b) All positions shall be filled by appointment of the Mayor upon the recommendation of the Fire Chief with the approval of Council.

(Ord. 74-58. Passed 10-28-58.)

TITLE FIVE

135.02 UNIFORM ALLOWANCE

The uniform allowance for firefighters shall be as provided by the latest contract entered into between the City and the firefighters bargaining representative.

TITLE FIVE

135.03 EMERGENCY HAZARDOUS MATERIAL MANAGER.

(a) The Fire Chief is hereby designated as the Emergency Hazardous Material Manager for the City.

(b) It shall be henceforth the practice and policy of the City, when an emergency action is required to protect the public health or safety of the environment, to charge any person responsible for causing or allowing an unauthorized spill, release or discharge of material into or upon the environment for the necessary and reasonable, additional or extraordinary costs of the City incurs in investigating, mitigating, minimizing, removing or abating the spill, release or discharge, in the course of an emergency action provided the criteria and methods prescribed under 40 C.F.R. 300, as amended, are utilized and adhered to.

(c) The City hereby adopts the costs recovery plan and training procedures adopted by the Lorain County Emergency Management Agency and declares its intentions to implement the same.

(Ord. 33-89. Passed 5-9-89.)

TITLE FIVE

135.04 PART-TIME FIREFIGHTERS.

(a) No person shall be hired as a part-time firefighter for the City to perform the duties of a part-time firefighter within the City, unless such person has been approved by a majority of the members of the City's part-time Division of Fire employees' screening committee which committee is hereby established. Such committee shall consist of the Fire Chief, the Chairman of the Safety Committee of Council, and the Safety Director of the City as voting members and the Law Director of the City as an ex-officio non-voting member.

(b) Notwithstanding the provisions of subsection (a) hereof, the Mayor shall have the right to hire all part-time firefighters of the Division of Fire of the City to perform duties as part- time firefighters provided, however, the Mayor need not appoint any of the individuals who have been approved by the majority of the members of the City's part-time fire employee's screening committee, but may not appoint any individual who has not been approved by the majority of such screening committee.

(c) All persons hired as part-time firefighters of the Division of Fire to perform the duties of part-time firefighters who are hired from and after the effective date of this section shall be members of the unclassified civil service and shall not be members of the classified civil service.

(d) Nothing in this section shall be construed to deprive any present employee of the City of any right or privilege, nor shall this section remove any present employee of the City who is a member of the classified civil service from such classified civil service position.

(Ord. 40-90. Passed 4-24-90. )

TITLE FIVE

135.05 RETURN INSPECTION FEES.

(a) The City shall charge a fee of twenty-five dollars ($25.00) for any return inspection necessary to verify compliance with any discovered violation or any corrective action made known to be needed as a result of an initial fire safety inspection at any premises or other location within the City.

(b) The individual corporation or other entity being the owner of and/or the occupant of the premises that are required to have any such return inspection shall be responsible for the payment of and shall immediately upon the completion of each and every reinspection, pay to the City, in care of the Fire Chief or any other such Officer or employee of the City, as the Mayor may from time to time designate to receive such payments, the sum of twenty-five dollars ($25.00) for each reinspection made at any particular premises or location within the City.

(Ord. 70-94. Passed 7-26-94.)

TITLE FIVE

135.06 PAYMENT OF FIRE LOSS CLAIMS.

(a) The procedure described in Ohio R.C. 3929.86(C) and (D) is hereby authorized.

(b) A copy of Ohio R.C. 3929.86, referred to in subsection (a) hereof, is attached hereto and made a part hereof as if fully set forth herein and is incorporated herein by reference.

(c) The Fire Chief is hereby designated as the Officer, within the City, authorized to carry out the duties of Ohio R.C. 3929.86 in accordance with the provisions of said section, including but not limited to Division (C) of said section.

(Ord. 71-94. Passed 7-26-94.)

TITLE FIVE

CHAPTER 137 Division of Building Inspection

CROSS REFERENCES

Dangerous buildings; duties of Building Inspector - see BLDG. 1351.03

Moving of buildings; duties of Building Inspector - see BLDG. 1356.05

Building permits and fees; issuance - see BLDG. Ch. 1361

Building Inspector to enforce Zoning Code - see P. & Z. 1113.01, 1113.13

TITLE FIVE

137.01 ESTABLISHMENT.

137.02 RESIDENTIAL BUILDING INSPECTOR; QUALIFICATIONS.

The position of Residential Building Inspector is hereby established who shall be under the direct supervision of the Service Director. The Residential Building Inspector shall be a full-time employee of the City and shall have at least ten years paid experience in building construction and have been in responsible charge of the design or construction of buildings. He shall also be generally informed on the quality and strength of materials and all phases of building construction. (Ord. 20-05. Passed 1-11-05.)

TITLE FIVE

137.03 CONFLICT OF INTERESTS.

No employee of the Division of Building Inspection or person who contracts for services with the Division shall engage in any work which is inconsistent with his duties or the interests of the Division.

All employees of the Division and persons who contract for services with the Division are disqualified from performing services for the Division when the same would require them to pass upon, inspect or otherwise exercise any authority given by the Ohio Building Code or the Regional Dwelling House Code over any labor, material or equipment furnished by them for the construction, alteration or maintenance of a building or the preparation of working drawings or specifications for work within the jurisdictional area of the Division. The Division shall provide other similarly qualified personnel to enforce the requirements of the Municipal Building Codes and regulations as they pertain to such work.

TITLE FIVE

137.04 RECORDS.

It shall be the duty of the Building Inspector to keep a record of all applications for permits, which shall be regularly numbered in the order of their issuance, signed by the Building Inspector, and a record showing the number, description and size of all buildings erected in the Municipality, of what materials constructed, the aggregate of the number, kind and cost of all buildings, the ground area, the inspection, removal and condemnation of buildings and all other matters proper to be recorded, and shall cause each inspector to make a daily written report of each inspection made.

(Ord. 87-67. Passed 10-24-67.)

TITLE FIVE

137.05 APPOINTMENT AND TERM OF INSPECTORS.

The Mayor shall make the appointment of the Building Inspector in accordance with the ordinances of the City and the rules and regulations of the Civil Service Commission.

(Ord. 53-77. Passed 5-10-77.)

TITLE FIVE

137.06 DAILY SETTLEMENT FOR FEES.

The Building Inspector shall make daily settlements with the Director of Finance for all fees collected by his Division and take receipt therefor.

(Ord. 60-58. Passed 8-12-58.)

TITLE FIVE

137.07 ELECTRICAL INSPECTOR.

(a) The position of Electrical Inspector for the City is hereby established.

(b) The Electrical Inspector must be certified and licensed by the State and is to be appointed by the Mayor for a term of one year. Such appointment is to be approved by the majority of the members of Council.

(c) The Electrical Inspector shall make the number of inspections on all new construction as set forth in City, State and National electrical codes and all other relevant ordinances and statutes. (Ord. 58-01. Passed 10-23-01.)

(d) The Electrical Inspector shall work under the supervision of the Chief Building Official and shall use the same office space and equipment as is used by the Building Inspector. (Ord. 47-18. Passed 9-25-18.)

TITLE FIVE

137.08 ALTERNATE BUILDING INSPECTOR. (REPEALED)

EDITOR’S NOTE: Former Section 137.08 was repealed by Ordinance 47-18.

TITLE FIVE

137.09 IMPRESS FUND.

(a) There is hereby established an impress fund for purposes of allowing the Building Inspector to make changes in the day to day operation of the Building Department.

(b) The impress fund shall be funded with twenty-five dollars ($25.00) and shall at no time upon the close of any business day of the Building Department have in it any amount in excess of twenty-five dollars ($25.00) unless it is impossible for the Building Inspector to turn over to the Finance Director the amount in excess of twenty-five dollars ($25. 00) at the close of any business day in which case the amount in excess of twenty-five dollars ($25.00) shall be turned over to the Finance Director by the Building Inspector at the earliest possible time thereafter.

(Ord. 87-81. Passed 10-27-81.)

TITLE FIVE

137.10 PART-TIME ASSISTANT/CLERK TO THE BUILDING INSPECTOR.

(a) The position of part time Assistant/Clerk to the Building Inspector is hereby established as a position within the City.

(b) The part time Assistant/Clerk to the Building Inspector shall under the direct supervision of the full-time Building Inspector and further shall be under the direction of the Director of Public Service.

(c) The rate of pay for the position of the part time Assistant/Clerk to the Building Inspector of the City of Sheffield Lake, Ohio, shall be established by Council.

(d) The part time Assistant/Clerk to the Building Inspector shall work no more than thirty-two hours in any week.

(e) The part time Assistant/Clerk to the Building Inspector shall attend Zoning Board of Appeals meetings at such time as he is directed to attend such meetings by the full-time Building Inspector.

(f) The part time Assistant/Clerk to the Building Inspector shall establish and maintain any records and other data as may from time to time be required of the part time Assistant/Clerk to the Building Inspector by the Building Department and/or the full-time Building Inspector and/or the Director of Public Service.

(g) The part time Assistant/Clerk to the Building Inspector shall, be under the supervision of the full-time Building Inspector and under the direction of the Director of Public Service, perform carryout duties and responsibilities as directed by the full-time Building Inspector and/or Director of Public Service, including but not limited to, the following:

(1) Monitoring the maintenance and condition of real property and real estate within the City.

(2) Monitoring the condition of vacant lots and lands within the City.

(3) Monitoring the condition of and/or demolition and/or repair of vacant structures within the City.

(4) The enforcement of sidewalk ordinances within the City.

(5) The enforcement of zoning laws and regulations within the City.

(6) The enforcement of the junk car ordinances of the City.

(7) Any and all other duties and responsibilities as may from time to time be assigned to the Assistant/Clerk to the Building Inspector by the full-time Building Inspector and/or Director of Public Service.

(Ord. 63-05. Passed 8-16-05.)

TITLE FIVE

137.10A FULL TIME ASSISTANT/CLERK TO THE BUILDING INSPECTOR.

(a) The position of full time Assistant/Clerk to the Building Inspector is hereby established as a position within the City.

(b) The full time Assistant/Clerk to the Building Inspector shall under the direct supervision of the full-time Building Inspector and further shall be under the direction of the Director of Public Service.

(c) The rate of pay for the position of the full time Assistant/Clerk to the Building Inspector of the City of Sheffield Lake, Ohio, shall be established by Council.

(d) The full time Assistant/Clerk to the Building Inspector shall work forty hours per week.

(e) The full time Assistant/Clerk to the Building Inspector shall attend Zoning Board of Appeals meetings at such times as he is directed to attend such meetings by the full-time Building Inspector.

(f) The full time Assistant/Clerk to the Building Inspector shall establish and maintain any records and other data as may from time to time be required of the full time Assistant/Clerk to the Building Inspector by the Building Department and/or the full- time Building Inspector and/or the Director of Public Service.

(g) The full time Assistant/Clerk to the Building Inspector shall, be under the supervision of the full-time Building Inspector and under the direction of the Director of Public Service, perform carryout duties and responsibilities as directed by the full-time Building Inspector and/or Director of Public Service, including but not limited to, the following:

(1) Monitoring the maintenance and condition of real property and real estate within the City.

(2) Monitoring the condition of vacant lots and lands within the City.

(3) Monitoring the condition of and/or demolition and/or repair of vacant structures within the City.

(4) The enforcement of sidewalk ordinances within the City.

(5) The enforcement of zoning laws and regulations within the City.

(6) The enforcement of the junk car ordinances of the City.

(Ord. 62-05. Passed 8-16-05.)

TITLE FIVE

137.11 NOTICE OF CHANGE OF OCCUPANCY.

(a) The owner of any real estate in the City shall notify the City and its Building Inspector within fifteen days of any change of occupancy of any structure or building located on such real estate. The notification shall include the names of all occupants as well as the address of the real estate on which the occupied structure or building is located.

(b) Such notification shall be made to the City and its Building Inspector by the owner of such real estate in writing on forms to be provided by the City and its Building Inspector.

(c) Any person, corporation or other entity of any type or kind whatsoever that fails to comply with any of the provisions of this section shall be guilty of a misdemeanor of the first degree.

(d) Compliance with the terms of provisions of this section shall not relieve or exonerate the owner of any real estate in the City from complying with all other ordinances of the City.

(e) Should any portion of this section be declared to be unconstitutional, unenforceable by a court of competent jurisdiction, such determination shall have no effect on any other portion of this section.

(Ord. 42-91. Passed 6-11-91.)

TITLE FIVE

137.12 NOTIFICATION FROM UTILITY COMPANIES.

(a) Any individual, corporation or entity of any type or kind supplying natural gas and/or electric and/or telephonic utilities service to the City and/or any consumers of any type or kind whatsoever within the City shall notify the City and its Building Inspector in writing of all of its customers, its customers’ addresses and any change of customers and/or change of addresses of customers, receiving the product and services of such utility.

(b) The information required to be supplied to the City and its Building Inspector pursuant to this section shall be supplied to the City and its Building Inspector on an annual basis commencing with September 1, 1991, and shall be supplied and/or updated on or before September 1 of each year thereafter.

(c) The information to be supplied to the City and its Building Inspector in accordance with this section shall be supplied to the City and its Building Inspector in writing in a form that is acceptable to the City and its Building Inspector.

(d) Any individual, corporation or other entity who does not comply with the terms and provisions of this section shall be guilty of a misdemeanor of the first degree. Each violation of this section will constitute a separate offense.

(Ord. 43-91. Passed 6-11-91.)

TITLE FIVE

137.13 PROCEDURE FOR VACATING LANDS.

Any individual, corporation or other entity requesting that any land within the City be vacated by the City shall present such request for the vacation of land in accordance with the following procedures:

(1) The request for the vacation of land shall be presented on a form approved by the City by the presenting of said form together with an application fee of five hundred dollars ($500.00) to the Building Inspector.

(2) Upon receipt of such request, the Building Inspector shall review the request and indicate his approval or rejection of the request.

(3) Upon the Building Inspector's indication of approval or rejection the request shall be presented to the Planning Commission of the City which shall approve the request and shall indicate its approval or rejection of the request.

(4) Upon the Planning Commission's indication of approval or rejection, the request shall be presented to the Building and Lands Committee of Council which shall review the request and shall indicate its approval or rejection of the request.

(5) Upon indicating its approval or rejection, the Building and Lands Committee of Council shall refer the request to Council for appropriate action according to law.

(6) Any and all application fees paid in accordance with the provisions of this section shall be placed in the account of the City into which is placed the proceeds received by the City from the sale of real estate. Further, from said account shall be paid any and all expenses incurred as a result of processing the request for the vacation of land, including but not limited to, the cost of any legal advertising and the cost of the preparation of legal descriptions for any such land that the City is considering for sale.

(Ord. 6-25. Passed 1-14-25.)

TITLE FIVE

137.14 SPECIFICATIONS AND STANDARDS FOR BUILDING LOT SITE PLANS.

(a) The City hereby adopts the Building Lot Site Plan Specifications and Standards attached to Ordinance 15-98 for the building on and construction on Building Lot Sites within the City. Said Specifications and Standards are incorporated herein as if fully set forth herein.

(b) All individuals, corporation and other entities seeking to build or construct on any Building Lot Site within the City shall, in addition to complying with all applicable statutes, ordinances, rules and regulations, including but not limited to, Building Codes and Zoning Codes of the City, shall comply with and satisfy all of the Specifications and Standards.

(c) Should any requirement of any ordinance of the City and/or any statute of the State and/or any regulation, administrative rule or other legislative or administrative enactment set a higher standard for Building Lot Site Plans and the building on and development of Building Lot Sites within the City, said higher standard shall be met and complied with in the presentation of and development of and building on and construction on Building Lot Sites within the City. However, said such higher standards shall not in any way reduce or eliminate the requirements set forth in this section.

(d) Any individual, corporation or other entity that fails to comply with any term or provision of this section shall be guilty of a misdemeanor of the first degree.

(e) In addition to any and all other remedies and penalties, any individual, corporation or other entity who does not comply with the provisions of this section shall be required to fully comply with all of the terms and conditions and provisions of this section should they wish to proceed with any Building Lot Site Plan presentation, and/or any development or construction or building on any such Building Lot Site. Additionally, any such individual, corporation or other entity shall comply with all other statutes, ordinances, rules and regulations, whether legislatively or administratively made, that establish a higher standard for any presentation of and/or building on or development on any Building Lot Site within the City. (Ord. 15-98. Passed 5-26-98.)

TITLE FIVE

137.15 ENFORCEMENT OF BUILDING LAWS AND REGULATIONS.

The City of Sheffield Lake Building Department, previously established by ordinance, is hereby granted full authority to enforce all laws, statutes, and regulations as provided and authorized in the Ohio Revised Code and the Ohio Administrative Code pursuant to the Certification approved by the Ohio Board of Building Standards.

(Ord. 15-04. Passed 3-9-04.)

TITLE FIVE

137.16 CHIEF BUILDING OFFICIAL.

a) The position of Chief Building Official is hereby established.

(b) The Chief Building Official is hereby designated as responsible for the overall administration of the building department and enforcement of the rules of the Board of Building Standards and shall also perform all duties of a Certified Building Inspector including the determination of compliance with approved construction documents and rules of the Board of Building Standards and shall be appointed by the Mayor for a term of one year. Such appointment is to be approved by the majority of the members of Council.

(Ord. 47-18. Passed 9-25-18.)

TITLE FIVE

137.17 BACK-UP CHIEF BUILDING OFFICIAL.

(a) The position of Back-up Chief Building Official is hereby established.

(b) The Back-up Chief Building Official shall maintain all of the requirements of the Chief Building Official and shall serve in place of the Chief Building Official in the event of a conflict of interest, or the unavailability of the Chief Building Official and shall be appointed by the Mayor for a term of one year. Such appointment is to be approved by the majority of the members of Council.

(Ord. 47-18. Passed 9-25-18.)

TITLE FIVE

137.18 PLANS EXAMINER.

(a) The position of Plans Examiner is hereby established.

(b) The Plans Examiner shall hold a certification as a plans examiner and shall be designated to examine construction documents to determine compliance with the rules of the Board of Building Standards.

(Ord. 47-18. Passed 9-25-18.)

TITLE FIVE

137.19 BACK-UP PLANS EXAMINER.

(a) The position of Back-up Plans Examiner is hereby established.

(b) The Back-up Plans Examiner shall maintain all of the requirements of the Plans Examiner and shall serve in place of the Plans Examiner in the event of a conflict of interest, or the unavailability of the Plans Examiner.

(Ord. 47-18. Passed 9-25-18.)

TITLE FIVE

137.20 PLUMBING INSPECTOR.

(a) The position of Plumbing Inspector is hereby established.

(b) The Plumbing Inspector shall maintain a certification as a plumbing inspector and is hereby designated to determine compliance with approved construction documents and rules of the Board of Building Standards and shall be appointed by the Mayor for a term of one year. Such appointment is to be approved by the majority of the members of Council.

(Ord. 47-18. Passed 9-25-18.)

TITLE FIVE

137.21 BACK-UP PLUMBING INSPECTOR.

(a) The position of Back-up Plumbing Inspector is hereby established.

(b) The Back-up Plumbing Inspector shall maintain all of the requirements of the Plumbing Inspector and shall serve in place of the Plumbing Inspector in the event of a conflict of interest, or the unavailability of the Plumbing Inspector and shall be appointed by the Mayor for a term of one year. Such appointment is to be approved by the majority of the members of Council.

(Ord. 47-18. Passed 9-25-18.)

TITLE FIVE

137.22 BACK-UP ELECTRICAL INSPECTOR.

(a) The position of Back-up Electrical Inspector is hereby established.

(b) The Back-up Electrical Inspector shall maintain all of the requirements of the Electrical Inspector and shall serve in place of the Electrical Inspector in the event of a conflict of interest, or the unavailability of the Electrical Inspector and shall be appointed by the Mayor for a term of one year. Such appointment is to be approved by the majority of the members of Council.

(Ord. 47-18. Passed 9-25-18.)

TITLE FIVE

137.23 BACK-UP BUILDING INSPECTOR.

(a) The position of Back-up Building Inspector is hereby established.

(b) The Back-up Building Inspector shall maintain all of the requirements of the Building Inspector and shall serve in place of the Building Inspector in the event of a conflict of interest, or the unavailability of the Building Inspector.

(Ord. 47-18. Passed 9-25-18.)

TITLE FIVE

137.24 CONTRACTING FOR BUILDING DEPARTMENT SERVICES

Notwithstanding any other Ordinance or Resolution to the contrary, the Mayor may, with the approval of City Council, elect to enter into a Professional Services Agreement with an outside company for the provision of any or all Building Department Services. The terms of such an Agreement shall prevail over the terms of any Ordinances or Resolutions, including pay Ordinances, which may be in conflict therewith during the duration of the Agreement. The Agreement shall at a minimum provide for the scope of services to be provided and the rates to be charged for such services. The Agreement shall also set forth the entity, or individual to be designated as Chief Building Official and all other required positions so as to maintain the City's Certified Residential and Commercial status with the State of Ohio.

(Ord. 18-15. Passed 4-14-15.)

TITLE FIVE

CHAPTER 138

Division of Health

CROSS REFERENCES

Authority to establish - see CHTR. Art. V, §1

Health Districts - see Ohio R.C. Ch. 3709

Division of Fire - see ADM. Ch. 135

Division of Sanitation - see ADM. Ch. 147

TITLE FIVE

138.01 ESTABLISHMENT.

The Sheffield Lake Rescue Squad No. 1 presently existing in the City is hereby established as a division of the Department of Public Safety, to be known as the Division of Health. The Squad shall have such duties and functions as are presently incumbent upon it and such other duties and functions as may be established by Council.

(Ord. 31-72. Passed 3-28-72.)

TITLE FIVE

138.02 STAFF AND SUPERVISION OF RESCUE SQUAD NO. 1.

(a) The Sheffield Lake Rescue Squad No. 1 shall be staffed by the Fire Division and shall be supervised by the Fire Chief who shall be known as the Chief of the Rescue Squad when attending to his duties as supervisor of the Sheffield Lake Rescue Squad No. 1.

(b) The position of Lieutenant of the Rescue Squad is hereby established.

(Ord. 31-72. Passed 3-28-72.)

TITLE FIVE

138.03 RULES AND REGULATIONS.

The Director of Public Safety, together with the Chief of the Rescue Squad and the Lieutenant of the Rescue Squad, shall draw up rules and regulations to govern the operation of the Rescue Squad.

(Ord. 31-72. Passed 3-28-72.)

TITLE FIVE

138.04 CONFLICTS.

It shall not be a conflict of interest for any officer or member of the Division of Fire to be an officer or member of the Division of Health.

(Ord. 31-72. Passed 3-28-72.)

TITLE FIVE

138.05 COMPENSATION.

Members of the Division of Health shall serve without pay and shall not be compensated by the City in any way for so serving. Officers of the Division shall serve without pay and shall not be compensated in any way by the City for so serving.

(Ord. 31-72. Passed 3-28-72.)

TITLE FIVE

138.06 RESCUE SQUAD FUND.

(a) There is hereby established a fund known as the Rescue Squad Fund.

(b) All moneys placed in such fund as a result of contributions or donations shall be expended solely for equipment materials and other needs that may from time to time arise for the maintenance and operation of the Rescue Squad.

(c) The limitation on expenditures set forth in subsection (b) hereof shall not apply to any funds that may be placed in the Rescue Squad Fund from the General Fund of the City or other governmental funds.

(d) Nothing in this section shall be deemed to deprive Council of its right to control the nature of expenditures made from the Rescue Squad Fund.

(Ord. 118-79. Passed 12-11-79.)

TITLE FIVE

CHAPTER 139

Department of Public Service

CROSS REFERENCES

Establishment - see CHTR. Art. V, §1

Director: appointment, term, qualifications, vacancy, duties and powers - see CHTR. Art. V, §5

Divisions - see CHTR. Art. V, §5

Contracts - see Ohio R.C. 733.22 et seq., 735.05 et seq.

General duties and records - see Ohio R.C. 735.02

Enforcement of garbage and rubbish regulations - see S.U. & P.S. 965.04

TITLE FIVE

139.01 DIVISIONS.

The Department of Public Service shall consist of a Division of Water, a Division of Sewers, a Division of Streets and Roads, a Division of Sanitation and a Division of Building Inspection.

TITLE FIVE

139.02 DIRECTOR OF PUBLIC SERVICE.

(a) The position of Director of Public Service may be either a full-time or part-time position within the City at the discretion of the Mayor.

(b) The Director of Public Service shall have all of the responsibility and duties provided in Article V, Section 5 of the Charter and shall, in addition thereto, have all such duties and responsibilities as may be delegated to him by the Mayor, or by Ordinance of Council, provided such duties are consistent with the Charter.

(c) The salary of the Director shall be payable on a bi-weekly basis and shall be allocated to the following funds as set forth:

Forty percent (40%) to the Water Fund;

Forty percent (40%) to the Sewer Fund;

Twenty percent (20%) to the Street Maintenance and Repair Fund.

(Ord. 9-18. Passed 3-13-18.)

TITLE FIVE

139.03 CLERK.

(a) There is hereby established the position of Clerk of the Department of Public Service, which position shall commence upon passage of this section (Ordinance 60-68, passed May 28, 1968) and shall continue at the direction of the Mayor or his duly appointed Director of Public Service.

(b) The offices of the Clerks of the Divisions of Water, Sewers, Sanitation and Streets and Roads are hereby consolidated and combined under the title of "Clerk of the Department of Public Service".

(1) To maintain and keep all records of the business of the Department.

(2) To prepare all bills, statements and keep all accounts for the Department.

(3) To prepare all correspondence and maintain all files and records of the Department.

(4) To supervise and instruct and inspect the work of other office personnel assigned to the Department.

(5) To maintain regular office hours for the collection of payments of water, sewer, refuse and other Department bills.

(d) The Clerk of the Department of Public Service shall be considered a full-time employee and shall ordinarily and regularly be employed for forty hours per week or as directed by the Mayor or his duly appointed Director of Public Service. Further, the Clerk shall receive seniority vacation, retirement and all other full-time employee and civil service benefits.

(e) Full-time extra clerical or office help may be employed by the Mayor or the Director of Public Service. A three-month probationary period must be served by such employees. After successfully completing the probationary period such employees shall be entitled to seniority, vacation, retirement and all other full-time employee and civil service benefits.

(f) The salary of extra clerical or office help may be charged all or in part to each of the following: the Division of Water, The Division of Sewers, the Division of Sanitation, the Division of Streets and Roads, according to the actual hours worked for each division and the same shall be reported each pay period on approved time report sheets.

(Ord. 60-68. Passed 5-28-68.)

TITLE FIVE

139.04 REPAIR OF CITY VEHICLES.

(a) All motor vehicles owned by the City, which are in need of repair shall, if possible, be repaired by the Service Department.

(b) In the event the Service Department cannot repair a motor vehicle owned by the City, which is in need of repair, then and in that event, such motor vehicle may be repaired at any service department authorized by the manufacturer of the motor vehicle to repair such motor vehicle.

(Ord. 61-83. Passed 5-24-83.)

TITLE FIVE

139.05 COMBINED BILLING PROCEDURE.

The Director of Public Service is hereby authorized to set up in the bookkeeping department a billing procedure for combining the service charges for water, sewer and refuse collection onto one billing statement to be sent and charged to the owners of property receiving the benefits derived therefrom.

(Ord. 5-65. Passed 1-26-65.)

TITLE FIVE

139.06 SEAT BELTS REQUIRED.

All Service Department employees while operating or riding in or on City-owned vehicles or while operating or riding in or on any vehicles while acting for or on behalf of the City are hereby instructed and directed to utilize seat belts.

(Ord. 21-85. Passed 2-26-85.)

TITLE FIVE

CHAPTER 141

Division of Water

CROSS REFERENCES

Division of Department of Public Service - see CHTR. Art. V, §5

Members of unclassified service of the civil service - see ADM.

157.02(b)

Water system regulations - see S.U. & P.S. Ch. 935

TITLE FIVE

141.01 WORK WEEK.

(a) All employees of the Division of Water shall work a maximum of forty hours per week. Such employees, in order to exceed the maximum of forty hours per week, must receive authorization to do so from the Mayor.

(b) The Superintendent of the Divisions of Water and Sewers shall work a minimum of forty hours per week.

(Ord. 128-73. Passed 12-11-73.)

TITLE FIVE

141.02 SERVICE WORK UNIFORMS.

All employees of the Division of Water, both hourly and salaried, shall be entitled to departmental service work uniforms supplied by the City.

(Ord. 58-68. Passed 5-14-68.)

TITLE FIVE

141.03 REVIEW OF PAYROLL RECORDS.

Six months from the date of the passage of this section (Ordinance 58-68, passed May 14, 1968) and every six months thereafter, the Committee on Finance of Council shall review the payroll records of the Division of Water for the purpose of ascertaining whether or not increases in pay should be discontinued because of excess overtime.

(Ord. 58-68. Passed 5-14-68.)

TITLE FIVE

CHAPTER 143

Division of Sewers

CROSS REFERENCES

Division of Department of Public Service - see CHTR. Art. V, §5

Members of unclassified service of civil service - see ADM. 157.02(b)

Sewer system regulations - see S.U. & P.S. Ch. 931

TITLE FIVE

143.01 WORK WEEK.

(a) All employees of the Division of Sewers, with the exception of the Superintendent thereof, shall work a maximum of forty hours per week. Such employees, in order to exceed the maximum of forty hours per week, must receive authorization to do so from the Mayor.

(b) The Superintendent of the Divisions of Water and Sewers shall work a minimum of forty-four hours per week.

(Ord. 58-68. Passed 5-10-68.)

TITLE FIVE

143.02 SERVICE WORK UNIFORMS.

All employees of the Division of Sewers, both hourly and salaried, shall be entitled to departmental service work uniforms supplied by the City.

(Ord. 58-68. Passed 5-14-68.)

TITLE FIVE

143.03 REVIEW OF PAYROLL RECORDS.

Six months from the date of the passage of this section (Ordinance 58-68, passed May 14, 1968) and every six months thereafter, the Committee on Finance of Council shall review the payroll records of the Division of Sewers for the purpose of ascertaining whether or not increases in pay should be discontinued because of excess overtime.

(Ord. 58-68. Passed 5-14-68.)

TITLE FIVE

CHAPTER 145

Division of Streets and Roads

CROSS REFERENCES

Division of Department of Public Service - see CHTR. Art. V, §5

Superintendent as member of classified service - see ADM. 157.02 (a)

Members of unclassified service- see ADM. 157.02(b)

Superintendent to issue permits for excavations - see S.U. &.P.S. 901.01 et seq.

Sidewalks and driveways - see S.U. & P.S. Ch. 903

Superintendent to enforce drainage regulations - see S.U. & P.S. 905.05

TITLE FIVE

145.01 SUPERINTENDENT OF ROADS AND SANITATION.

(a) There is hereby established the position of Superintendent of Roads and Sanitation in the Department of Public Service. Such position shall be under the direct supervision of the Director of Public Service.

(b) The duties of the Superintendent of Roads and Sanitation shall be prescribed by the Director of Public Service. Such duties will be those regularly required of a superintendent of roads and sanitation and shall include supervision and direction of other employees of the Division of Streets and Roads and the Division of Sanitation and may include performing of duties other than that of supervision, including any and all duties up to and including supervision of other employees.

(c) The position of Superintendent of Roads and Sanitation shall be included and within the classified service. The Civil Service Commission shall provide for the examination of applicants for appointment to such position. The names of the applicants for such position shall be submitted to the Mayor who shall appoint an applicant for the position.

(Ord. 9-68. Passed 2-13-68. )

(d) The salary of the Superintendent shall be taken from the following funds:

Sanitation Fund - 17%

Street Maintenance and Repair Fund - 83%

(Ord. 23-76. Passed 3-23-76.)

TITLE FIVE

145.02 SERVICE WORK UNIFORMS.

All employees of the Division of Streets and Roads, both hourly and salaried, shall be entitled to departmental service work uniforms supplied by the City.

(Ord. 57-68. Passed 5-14-68.)

TITLE FIVE

CHAPTER 147

Division of Sanitation

CROSS REFERENCES

Division of Department of Public Service - see CHTR. Art. V, §5

Superintendent of Roads and Sanitation - see ADM. 145.01

TITLE FIVE

147.01 SERVICE WORK UNIFORMS.

All employees of the Division of Sanitation, both hourly and salaried, shall be entitled to departmental service work uniforms supplied by the City.

(Ord. 59-68. Passed 5-14-68.)

TITLE FIVE

CHAPTER 149

Department of Taxation

CROSS REFERENCES

Established - see CHTR. Art. V, §7

Director: appointment, term and duties - see CHTR. Art. V, §7

Administrator: duties and investigative powers - see ADM. 191.08, 191.09

Contractors applying for building permits must register with

Department - see BLDG. 1361.02

TITLE FIVE

149.01 ESTABLISHMENT; TAX ADMINISTRATOR.

(a) There is hereby established a Department of Taxation for the City.

(b) There is hereby established the Position of Tax Administrator to receive and administer the tax imposed by Chapter 191.

(c) The Tax Administrator shall perform all the duties as set forth in Chapter 191 in particular Sections 191.19 and 191.22, and shall, in addition, supervise such income tax collection as provided by Chapter 191. The Administrator shall, in addition to the duties prescribed in Chapter 191, perform those functions as may be established by the rules promulgated by the Board of Tax Review.

(Ord. 71-15. Passed 12-29-15.)

TITLE FIVE

149.02 CLERK. (REPEALED)

(EDITOR'S NOTE: Section 149.02 was repealed by Ordinance 23-73, passed March 27, 1973.)

TITLE FIVE

149.03 ASSISTANT CLERK.

(a) There is hereby established in the Department of Taxation the position of Assistant Clerk, who shall work and perform clerical services under the supervision of the Tax Administrator and/or his Clerk. The duties of the Assistant Clerk shall be as prescribed by the Tax Administrator.

(b) The position of Assistant Clerk shall be a part-time one requiring less than forty hours per working week. The Tax Administrator shall determine the number of hours that such Assistant Clerk shall be required to perform.

(Ord. 110-68. Passed 10-22-68.)

TITLE FIVE

CHAPTER 151

Engineer

General duties - see Ohio R. C. 735.32

Grading - see S.U. & P.S. 903.01; BLDG. 1361.04

Determination of performance bond for subdivision improvements - see P. & Z. 1101.01

TITLE FIVE

151.01 COMPENSATION.

When the Director of Public Service and the City Engineer provide services and perform services relating to public improvements, constructed and installed within the Municipality which have been authorized by Council, the Engineer shall be compensated in such manner as is prescribed by Council.

TITLE FIVE

CHAPTER 153

Forester

CROSS REFERENCE

Care of trees and shrubs - see S.U. & P.S. Ch. 907

TITLE FIVE

153.01 POSITION CREATED; APPOINTMENT AND TERM.

There is hereby created the office of Forester, who shall be appointed by the Mayor with the approval of Council and who shall serve at the pleasure of Council without compensation. (Ord. 20-60. Passed 4-26-60.)

TITLE FIVE

153.02 DUTIES.

The Forester shall direct, regulate and control the planting, care and removal of all trees and shrubs growing now or hereafter in any public area of the City and shall cause the provisions of Chapter 907 to be enforced.

(Ord. 20-60. Passed 4-26-60.)

TITLE FIVE

CHAPTER 155

Animal Control Officer

CROSS REFERENCE

Animal regulations - see GEN. OFF. Ch. 505

TITLE FIVE

155.01 APPOINTMENT; AUTHORITY.

On the recommendation of the Director of Public Safety, the Mayor shall appoint an Animal Control Officer, whose sole duty shall relate to the enforcement of this chapter and the provisions of Chapter 505. While on duty, he shall wear a proper badge with the insignia of the City, to designate his authority as Animal Control Officer to perform the duties as set forth in Section 155.04. (Ord. 48-09. Passed 8-25-09.)

TITLE FIVE

155.02 HOURS; RESPONSIBILITIES.

The Animal Control Officer shall work a minimum of fifteen hours per week and be on call twenty-four hours per day. (Ord. 61-04. Passed 12-14-04.)

TITLE FIVE

155.03 DOG KENNEL.

A suitable dog kennel for restraining impounded dogs shall be maintained on the grounds of the Department of Public Service under the direction of the Director of Public Safety. (Ord. 61-04. Passed 12-14-04.)

TITLE FIVE

155.04 DUTIES.

In general the duties of the Animal Control Officer shall be as follows:

(a) He shall make and maintain as complete a record as practical of the dogs properly licensed to residents of the Municipality.

(b) When directed by the Chief of Police, he shall patrol such section or sections of the Municipality as are designated by the Chief of Police for the purpose of apprehending any stray dogs or other dogs running at large.

(c) He shall seize and impound all dogs found within the Municipality (required by law to be licensed) which are not properly licensed. He shall also seize any impound and licensed dogs found running at large within the Municipality under conditions likely to endanger public health, peace or safety.

(d) He shall investigate all claims of damage alleged to have been caused by dogs and shall make a report of his findings thereon to the Chief of Police.

(e) He shall make accurate reports in writing to the Chief of Police of all dogs seized, impounded and redeemed during the week to which the report relates, and he shall thereupon promptly pay to the Director of Finance all moneys received and collected by him during such week, pursuant to the provisions of this chapter.

(f) He shall take and impound any dog at the request of any resident of the City upon:

(1) Demonstration of proof of ownership of the dog; and

(2) Payment of a fee of ten dollars ($10.00) for such pickup.

(g) He shall confine all dogs seized by him in the kennel directed to be built and maintained in the grounds of the Department of Public Service and he shall make adequate provision for feeding and watering all dogs so confined. A dog seized and placed in the Municipal dog kennel may be redeemed on application to the Dog Warden upon payment of the sum of ten dollars ($10.00) if redeemed within twenty-four hours after being seized and impounded, it being hereby determined by Council that such fee will be required in order to cover the expense of enforcing this chapter.

(h) Any dog seized by the Animal Control Officer and not reclaimed as provided in this chapter within a period of seventy-two hours shall be delivered over to the Lorain County Dog Warden to be disposed of as provided by law.

(i) He shall be responsible for the trapping of animals as required for the public health and safety. (Ord. 89-15. Passed 12-29-15.)

TITLE FIVE

155.05 ASSISTANT ANIMAL CONTROL OFFICER.

(a) There is hereby established the position of Assistant Animal Control Officer.

(b) The Assistant Animal Control Officer shall be appointed by the Animal Control Officer subject to the approval of the Mayor.

(Ord. 61-04. Passed 12-14-04.)

TITLE FIVE

CHAPTER 157

Civil Service Commission

CROSS REFERENCES

Establishment, membership, appointment, term, vacancy - see CHTR. Art. VI, §1

Officers - see CHTR. Art. VI, §2

Duties, prior service, job classification - see CHTR. Art. VI, §3

Removal- see CHTR. Art. VI, §4

Compensation and funds - see CHTR. Art. VI, §5

State law provisions - see Ohio R.C. Ch. 143

TITLE FIVE

157.01 SECRETARY.

(a) The Secretary of the Civil Service Commission shall perform all duties pertaining to such position as the Commission has or will provide.

(b) The term of office of the Secretary will be at the will of the Commission and any person so appointed may be discharged, for good cause, by a majority vote of the Commission. (Ord. 28-70. Passed 3-24-70.)

TITLE FIVE

157.02 CLASSIFICATION OF POSITIONS.

(a) The following positions shall he included in the classified service of the civil service:

(1) The Chiefs of the Police and Fire Divisions;

(Ord. 50-76. Passed 7-13-76.)

(2) All full-time Police Officers of the Police Division and all full-time employees of the Fire Division; and (A.O.)

(3) The Superintendent of Roads and Sanitation and the Superintendent of the Water and Sewer Divisions.

Nothing in this subsection shall be construed to deprive any employee of the City, presently employed by the City, of any right or privilege, nor shall this subsection in any way remove any present employee of the City who is a member of the classified service of the civil service from such classified service.

(Ord. 50-76. Passed 7-13-76.)

(b) The following positions shall be included in the unclassified service of the Civil Service:

(1) All full-time employees of the Streets and Roads Division.

(2) All full-time employees of the Water and Sewer Divisions.

(3) All part-time patrol officers in the Police Division.

(4) All part-time firefighters in the Fire Division.

(Ord. 44-90. Passed 4-24-90.)

(1) All elected officials.

(2) All members of boards and commissions.

(3) All administrative officers of the City.

(4) All other employees not covered in subsections (a) and (b) hereof.

(d) Employees in positions excluded from civil service shall not fall under the jurisdiction of the Civil Service Commission for purpose of appointment, promotion, transfer, reduction or removal. Such duties shall be carried out by the Mayor either directly or through his administrative officers.

(Ord. 35-62. Passed 6-27-62.)

TITLE FIVE

CHAPTER 158

Block Grant Grievance Board

TITLE FIVE

158.01 ESTABLISHED; TERM; VACANCY; REMOVAL.

There is hereby created the Sheffield Lake Block Grant Grievance Board to consist of three members who are qualified electors of the City and who shall be appointed by the Mayor subject to the approval and confirmation of Council. Of the members first appointed, one shall hold office for a term of one year, one for a term of two years and the other for a term of three years. Their successors shall be appointed for terms of three years. The Mayor shall fill all vacancies by appointment for the unexpired term, subject to the approval and confirmation of Council. The Mayor may at any time remove any member of the Board for inefficiency, neglect of duty or malfeasance in office, having first given to such member a copy of the charges against him and an opportunity to be publicly heard in person or by counsel in his own defense, and any such removal shall be final.

(Ord. 78-78. Passed 7-25-78.)

TITLE FIVE

158.02 QUORUM.

Two members of the Board shall constitute a quorum for the purpose of conducting the business thereof. A vacancy in the Board shall not impair the right of a quorum to exercise all the powers of the Board.

(Ord. 78-78. Passed 7-25-78.)

TITLE FIVE

158.03 COMPENSATION.

Each member of the Board shall serve without salary.

(Ord. 78-78. Passed- 7-25-78. )

TITLE FIVE

158.04 DUTIES.

The Board is charged with the following duties to implement the stated policy of this chapter:

(a) The Board shall investigate all complaints which are filed with it pursuant to Block Grant Funds.

(b) The Board shall endeavor by conciliation to resolve such complaints.

(d) The Board shall also do such other acts as are necessary and proper in order to perform those duties with which it is charged under the terms of this chapter.

(Ord. 78-78. Passed 7-25-78.)

TITLE FIVE

158.05 COMPLAINTS.

(a) Any person may file a complaint with the Board charging another person with an unlawful housing practice directed at him. Such complaint shall be in writing and shall clearly state the name of the complainant, the name of the person who has violated the terms of this chapter and the particulars of such alleged violation. The Board shall have no jurisdiction to act on any complaint where such complaint is not filed within sixty days from the occurrence of the alleged unlawful housing practice.

(b) The Board shall, after receiving such complaint, make a prompt and full investigation and determine whether or not, in its opinion, probable cause exists for believing that the allegations made in the complaint are true. The Board shall thereafter advise the complainant and the person or persons against whom the complaint is directed of its determination.

(c) If, after such investigation, the Board determines that probable cause does not exist to believe that the allegations made in the complaint are true, it shall take no further action concerning such complaint.

(d) If, after such investigation, the Board determines that probable cause does exist to believe that the allegations made in the complaint are true, it shall attempt to resolve the alleged unlawful housing practice by means of conciliation.

(e) The Board shall submit a written report to the Mayor for each complaint filed with it pursuant to subsection (a) hereof after it has completed its investigation of such complaint. Such report shall include its findings of fact, its actions and the results of such actions. The Mayor after receiving each report shall confer with the Director of Law to ascertain what further legal action, if any, would be appropriate concerning such complaint.

(f) Except as provided herein, the Board shall not inform any person of the filing of any complaint, the proceedings instituted thereunder, its findings of fact or its actions or the results of such actions.

(g) Nothing contained in this chapter shal1 prevent any person from applying to any proper court of record for relief for a violation of the terms and conditions of this chapter.

(h) Whoever violates any provision of this chapter shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months, or both.

(Ord. 78-78. Passed 7-25-78.)

TITLE FIVE

CHAPTER 159

Economic Development Advisory Board

TITLE FIVE

159.01 ESTABLISHMENT; PURPOSE.

There is hereby established an Economic Development Advisory Board for the primary purpose of promoting economic development in the City of Sheffield Lake.

(Ord. 8-24. Passed 3-12-24.)

TITLE FIVE

159.02 MEMBERSHIP.

(a) Council, the mayor and other city officers will not serve as members of the Economic Development Advisory Board, but will assist in the preparation of literature or other information as needed, including financial help from the city if such help is available or possible.

(b) The Economic Development Advisory Board shall consist of five members to be appointed in the following manner:

(1) The mayor shall appoint two members, one of whom need not be a resident of the city, who shall serve for a term of two years.

(2) City Council shall appoint three members, who shall serve for a term of three years.

(3) The president of council shall appoint a member of council to serve as a non-voting council representative to the Board.

(c) Except as provided in subsection 159.02(b)(1), all members of the Board shall be residents of the city and shall hold no other elective or appointive office in the city administration.

(d) All members shall be selected because of their knowledge and interest in matters relating to economic development and for their ability to competently represent the economic development of the community.

(e) When necessary, the Board may request other city department heads and leaders to attend a meeting in order to discuss development proposals, issues and resolutions to said issues.

(f) No member of the Board shall receive compensation from the city for such service, but the city, subject to approval of city council, shall pay expenses incurred while on the business of the Board.

(g) The Board shall select its own chairperson, and shall appoint one of its members to act as secretary for the purpose of keeping minutes and such other duties as determined by the board. (Ord. 8-24. Passed 3-12-24.)

TITLE FIVE

159.03 TERMS; MEETINGS.

(a) Members of the Economic Development Advisory Board shall serve continuously until someone resigns, in which case the appointing authority of the member who has resigned will appoint a successor.

(b) The Board shall meet on a monthly basis or as requested by its Chairperson. Minutes of the Board shall be forwarded to the mayor and members of the City Council.

(Ord. 8-24. Passed 3-12-24.)

TITLE FIVE

159.04 PURPOSE AND DUTIES.

(a) The purposes of the Economic Development Advisory Board shall include the following:

(1) To study and advise the administration of the City on areas to seek economic development. These areas shall consist of, but not be limited to:

A. Industrial development;

B. Commercial development;

C. Residential development;

D. Recreational activity development.

(b) The Board shall recommend ideas and programs to the City Administration for:

(1) Marketing the City to outside business interests;

(2) Ways to meet the economic and business needs of current business and industry.

(3) Improving the City services to meet the economic needs of the City including:

A. Infrastructure;

B. Recreation improvements;

C. Educational programs.

(4) Tax abatement proposals.

(Ord. 8-24. Passed 3-12-24.)

TITLE FIVE

159.05 GOALS.

The Board shall seek, as its general goal, to create and foster a positive responsible, cooperative and continuous effort between business, industry, City government and the residents of the City.

(Ord. 8-24. Passed 3-12-24.)

TITLE FIVE

CHAPTER 161

Board of Zoning and Building Appeals (Repealed)

(EDITOR’S NOTE: Former Chapter 161 was repealed by Ordinance 26-22, passed April 26, 2022.)

TITLE FIVE

CHAPTER 163

Park-Recreation Board (Repealed)

EDITOR’S NOTE: Former Chapter 163 was repealed by Ordinance 55-22, passed October 11, 2022.

TITLE FIVE

CHAPTER 164

Records Commission

CROSS REFERENCES

Photostat or microfilm recording - see Ohio R.C. 9.01

Municipal Records Commission - see Ohio R.C. 149.39

TITLE FIVE

164.01 ESTABLISHMENT.

There is hereby established, in and for the City of Sheffield Lake, Ohio, a Municipal Records Commission which shall be composed of the Mayor and/or the Mayor’s appointed representative as Chairman, the Chief Fiscal Officer of the City, the Chief Legal Officer of the City, and a member of Council to be appointed by the President of Council. The Clerk of Council shall serve as the Secretary of the City Records Commission. The Commission may employ but need not employ an Archivist to serve under its direction. The Commission shall meet at least once every six months and also shall meet upon the call of its Chairman.

(Ord. 40-96. Passed 5-14-96.)

TITLE FIVE

164.02 FUNCTION.

The function of the Commission shall be to provide rules for retention and disposal of records of the municipal corporation and to review applications for one-time records disposal and schedules of records retention and disposition submitted by Municipal offices. Records may be disposed of by the Commission pursuant to the procedures outlined in this chapter. The Commission may at any time review and schedule it has previously approved, and for good cause shown may revise that schedule. (Ord. 40-96. Passed 5-14-96.)

TITLE FIVE

164.03 DISPOSAL APPROVAL.

When municipal records have been approved for disposal, a list of such records shall be sent to the Auditor of State and/or the Ohio Historical Commission as may be required by law or to such other Officer or Commission as may be required by law. If the appropriate Officer or Commission or Department of the State of Ohio disapproves of the action by the Municipal Records Commission, in whole or in part, the Commission shall be informed by the disapproving Officer or Agency within a period of sixty days and those records shall not be destroyed. (Ord. 40-96. Passed 5-14-96.)

TITLE FIVE

164.04 OHIO HISTORICAL SOCIETY.

Before any public records are disposed of, the Ohio Historical Society shall be informed and given the opportunity, for a period of sixty days, to select for its custody such public records as it considers to be of considering historical value.

(Ord. 40-96. Passed 5-14-96.)

TITLE FIVE

164.05 CITY RECORDS COMMISSION APPROVAL.

No records of the City or any of its Departments shall be destroyed or otherwise disposed of without the prior approval of the City Records Commission.

(Ord. 40-96. Passed 5-14-96.)

TITLE FIVE

164.06 DEPARTMENT HEAD AS A MEMBER.

In addition to the foregoing members of the City Records Commission, the Records Commission shall have, as its members for any particular disposal project, the head of the Department whose records are to be destroyed. (Ord. 40-96. Passed 5-14-96.)

TITLE FIVE

164.07 QUORUM.

A quorum for the meeting of and conducting of the business of the City Records Commission shall consist of any three members of the City Records Commission.
(Ord. 40-96. Passed 5-14-96.)

TITLE FIVE

164.08 RECORDS RETENTION SCHEDULE.

Council of the City of Sheffield Lake approves the Record Retention Schedule (attached to original Ordinance 49-08) as adopted by the Records Commission of the City of Sheffield Lake. (Ord. 49-08. Passed 6-24-08.)

TITLE FIVE

CHAPTER 165

Rate Review Board

CROSS REFERENCES

Sewerage rates - see Ohio R.C. 729.49

Weekly deposit of sewer rentals collected - see Ohio R.C. 729.52

Assessments - see Ohio R.C. Ch. 729

Weekly deposits of water works money collected - see Ohio R.C. 743.06

TITLE FIVE

165.01 ESTABLISHED.

There is hereby created a Rate Review Board within the City. Such Board shall review and recommend appropriate water and sewer rates for the City.

(Ord. 100-78. Passed 7-25-78.)

TITLE FIVE

165.02 MEMBERSHIP.

The Rate Review Board shall consist of five members, three of whom shall be residents of the City holding no elective office within the City. The chairman of the Water and Sewer Committee of Council shall be a member of the Board and the Service Director shall be a member of the Board.

(Ord. 100-78. Passed 7-25-78.)

TITLE FIVE

165.03 POWERS.

No recommendations of the Rate Review Board shall be binding upon Council, nor shall the Rate Review Board have any legislative authority whatsoever.

(Ord. 100-78. Passed 7-25-78.)

TITLE FIVE

CHAPTER 167

Planning Commission

(EDITOR’S NOTE: Former Chapter 167 was repealed by Ordinance 26-22, passed April 26, 2022.)

TITLE FIVE

CHAPTER 168

Board of Control

EDITOR’S NOTE: Former Chapter 168 was repealed by Ordinance 46-96 passed June 11, 1996.

CROSS REFERENCES

Public bidding - see CHTR. Art. VIII, Sec. 5

Public improvements - see CHTR. Art. VIII, Sec. 6

State law provisions - see Ohio R.C. 733.21 et seq.

Bids and contracts - see ADM. 111.03

TITLE FIVE

CHAPTER 169

Employment Provisions

EDITOR'S NOTE: This chapter pertains only to the members of the Police Department and full-time employees not otherwise contractually bound with the City. Copies of the contracts covering AFSMC employees and members of the Fire Department are on file with the Clerk of Council.

CROSS REFERENCES

Council to fix salaries and bonds - see CHTR. Art. IV, §7

Nominations and elections - see CHTR. Art. IX, §1

Recall- see CHTR. Art. X, §2

Oath of office - see CHTR. Art. XIII, §6

Expenses - see Ohio R.C. 733.79, 737.23

Civil service classification - see ADM. 157.02

TITLE FIVE

169.01 BONDS.

(1) Director of Finance $100,000

(2) Mayor 20,000

(b) All employees and officials of the City, other than those mentioned in subsection (a) hereof, shall be covered by a blanket insurance policy in the amount of one hundred thousand dollars ($100,000).

(d) The condition of all bonds mentioned herein shall be the faithful charge of the employee's or the official's duties.

(Ord. 54-20. Passed 11-24-20.)

TITLE FIVE

169.02 COMPENSATION; PAY PERIODS.

(a) Council finds that a uniform payday and pay period would be conducive to the promotion of better relations and conditions among municipal employees.

(b) All employees who are compensated on an hourly basis shall be paid on every other Friday.

(c) Except as set forth in Ordinance No. 60-19 passed November 12, 2019 all employees who are compensated on a yearly basis shall be paid on a twenty-six pay period per year basis. The pay period of all salaried employees shall be determined by dividing the annual salary into twenty-six equal parts and paying one twenty-sixth on every other Friday.

(d) The Mayor, members of Council, Magistrate, and Civil Service Secretary are specifically exempt from the provisions of this section.

(e) The Director of Finance is hereby directed and authorized to pay employees in conformity with the provisions of this section. These provisions shall neither increase nor diminish any salary or hourly rate of pay.

(Ord. 54-20. Passed 11-24-20.)

TITLE FIVE

169.03 HOLIDAYS.

(a) Fire Chief.

(1) The Fire Chief shall receive the following economic benefits as set forth in collective bargaining agreement between the City of Sheffield Lake and the union representing the full-time employees in the Sheffield Lake Fire Department, presently the International Association of Firefighters, (“Union”): Holidays, Vacation, Sick Leave, Longevity, Funeral/Bereavement Leave, Jury Duty Pay, Clothing Allowance and Sick Leave Bonus.

(2) The Fire Chief shall be entitled to participate in the City’s Health Insurance Plan and shall contribute the employee’s share as set forth in the collective bargaining agreement between the City of Sheffield Lake and the Union.

(3) The Fire Chief shall receive any percentage increases to annual pay as received by the Lieutenants in the Fire Department pursuant to the collective bargaining agreement between the City of Sheffield Lake and the Union.

(b) Police Chief.

(1) The Police Chief shall receive the following economic benefits as set forth in the collective bargaining agreement between the City of Sheffield Lake and the union representing the full-time employees in the Sheffield Lake Police Department, presently the Ohio Patrolman’s Benevolent Association (“Union”): Holidays, Vacation, Sick Leave, Longevity, Funeral/Bereavement Leave, Jury Duty Pay, Clothing Allowances and Sick Leave Bonus.

(2) The Police Chief shall be entitled to participate in the City’s Health Insurance Plan and shall contribute the employee share as set forth in the collective bargaining agreement between the City of Sheffield Lake and the Union.

(3) The Police Chief shall receive any percentage increases to annual pay as received by the Sergeants in the Police Department pursuant to the collective bargaining agreement between the City of Sheffield Lake and the Union.

(1) The Director of Finance and Director of Public Service shall receive the following economic benefits as set forth in the collective bargaining agreement between the City of Sheffield Lake and the union representing the full-time employees in the Sheffield Lake Service Department, presently the American Federation of State County and Municipal Employees (“Union”): Holidays, Vacation, Sick Leave, Longevity, Funeral/Bereavement Leave, Jury Duty Pay, Clothing Allowance and Sick Leave Bonus.

(2) The Director of Finance and Director of Public Service shall be entitled to participate in the City’s Health Insurance Plan and shall contribute the employee share as set forth in the collective bargaining agreement between the City of Sheffield Lake and the Union.

(3) The Director of Finance and Director of Public Service shall receive any percentage increases to annual pay as received by the full-time employees in the Service Department pursuant to the collective bargaining agreement between the City of Sheffield Lake and the Union.

(d) Clerk of Council and Full-Time Building Inspector.

(1) The Clerk of Council and Full-Time Building Inspector shall receive the following economic benefits as set forth in the collective bargaining agreement between the City of Sheffield Lake and the Union representing the full-time employees in the Sheffield Lake Service Department, presently the American Federation of State County and Municipal Employees (“Union”): Holidays, Vacation, Sick Leave, Longevity, Funeral/Bereavement Leave, Jury Duty Pay, Clothing Allowance and Sick Leave Bonus.

(2) The Clerk of Council and Full-Time Building Inspector shall be entitled to participate the City’s Health Insurance Plan and shall contribute the employee share as set forth in the collective bargaining agreement between the City of Sheffield Lake and the Union.

(3) The Clerk of Council and Full-Time Building Inspector shall receive any percentage increases to annual pay as received by the full-time employees in the Service Department pursuant to the collective bargaining agreement between the City of Sheffield Lake and the Union.

(Ord. 54-20. Passed 11-24-20.)

TITLE FIVE

169.04 OVERTIME COMPENSATION.

(a) All full-time employees, except full-time administrative employees including but not necessarily limited to the Director of Finance, the Chief of Police, the Chief of the Fire Department and the Service Director who work forty hours per week for the City shall receive either compensatory time off, or an amount equal to one and one-half time the regular hourly wage for every extra hour of work over the minimum forty hours required. All full-time administrative employees including but not necessarily limited to the Director of Finance, the Chief of Police, the Chief of the Fire Department and the Service Director shall receive compensatory time off for any time worked in excess of the minimum requirement, rather than being compensated monetarily, unless the Mayor specifically authorized monetary compensation.

(b) Notwithstanding the foregoing, the Full-Time Building Inspector, and Clerk of Council, shall receive an amount equal to one and one-half times their regular hourly wage for every hour of work over forty hours per week.

(Ord. 54-20. Passed 11-24-20.)

TITLE FIVE

169.05 TEMPORARY EMPLOYEES.

(a) The department directors are hereby authorized to employ persons who shall not be part of the classified service and who are not subject to the job evaluation ordinance, as the same is enacted from time to time, on an hourly wage basis. Such temporary employees shall be compensated on an hourly basis for an amount not less than that prescribed by minimum wage laws and statutes as provided by the State of Ohio and the United States Government and no more than the lowest rate as provided for similar classification within the job evaluation ordinance.

(b) In employing such persons the tenure of such employment shall not exceed one year and such employment may be considered when such employee is considered for employment under the job evaluation ordinance.

(c) In employing such persons the compensation paid to such employees shall be that from the funds provided the various departments and the department director shall determine from which fund or funds such employment will be paid.

(Ord. 54-20. Passed 11-24-20.)

TITLE FIVE

169.06 DISCLOSURE OF CONFIDENTIAL INFORMATION.

(a) No employee or official of the City shall disclose any confidential information concerning any resident or taxpayer of the City to anyone not entitled to have such information.

(b) Council instructs and directs all employees and officials of the City, insofar as Council is able to do so, not to disclose without just cause any confidential information to any individual or other entity.

(Ord. 54-20. Passed 11-24-20.)

TITLE FIVE

169.07 EQUAL EMPLOYMENT OPPURTUNITY.

(a) The City is committed to equal opportunity and participation of all its employees and applicants for employment consistent with applicable Federal, State and local laws. In order to ensure that each employee and applicant will be accorded equal treatment with respect to all terms, conditions and privileges of employment, including recruitment, selection, placement and opportunities for advancement, the City reaffirms its policy of equal opportunity and is hereby undertaking an Affirmative Action Plan applicable to all levels of the City government to ensure that all employment, promotion and governmental decisions are made without regard to race, color, creed, sex, national origin, marital status, or political affiliation or beliefs. Further the City is committed to make reasonable accommodations to the limitations of qualified handicapped persons and to extend employment opportunities to such persons taking into account the needs of the City, the financial costs to the City and all other relevant factors relating to the employment of qualified handicapped persons.

(b) The Finance Director shall be and shall have the authority to carry out the duties and responsibilities of the Equal Opportunity Officer for the City.

(Ord. 54-20. Passed 11-24-20.)

TITLE FIVE

169.08 PART-TIME EMPLOYEE SICK LEAVE.

(a) Hourly part-time employees of the City of Sheffield Lake shall accumulate sick leave as set forth at Ohio R.C. Section 124.38.

(b) Hourly part-time employees of the City of Sheffield Lake with twenty or more years of continuous employment with the City shall upon retirement be entitled to receive payment for unused sick leave in an amount not to exceed 500 hours of accumulated sick leave.

(Ord. 33-22. Passed 5-31-22.)

TITLE FIVE

CHAPTER 171

Community Center Board of Trustees

CROSS REFERENCES

Community Civic Center - see S.U. & P.S. Ch. 969

TITLE FIVE

171.01 ESTABLISHED.

The Board of Trustees of the Sheffield Lake Community Center is hereby established and authorized to establish such rules and regulations as may be necessary for the effective operation of the Community Civic Center. (Ord. 12-85. Passed 2-12-85.)

TITLE FIVE

CHAPTER 173

Legal Defense and Indemnification

ROSS REFERENCES

State law provisions - see Ohio R.C. 9.87

TITLE FIVE

173.01 INDEMNIFICATION.

If there is no liability or other insurance in place that provides coverage against claims made against any elected officials, appointed officials or employees of the City, the City shall hold harmless and indemnify all elected officials, appointed officials and employees from any lawsuit or claim filed against them as a result of their conduct while acting in their official capacity as an official or employee of the City, provided the official or employee has not acted in a malicious manner and/or has not acted in a manner beyond the scope of their employment and/or has not acted in a manner known or that should have been known to them to be improper, illegal or violative of their duties and/or responsibilities to the City.

(Ord. 51-86. Passed 6-10-86.)

TITLE FIVE

173.02 SETTLING CLAIMS.

Nothing in this chapter shall obligate the City to consult with or obtain the permission of any official or employee prior to settling or otherwise resolving any claims made against any official or employee of the City.

(Ord. 51-86. Passed 6-10-86.)

TITLE FIVE

173.03 LEGAL DEFENSE AND COSTS.

Should any claims be made for which the City has responsibility pursuant to Section 173.01, the City shall also pay and be responsible for the attorney fees and expenses of suit provided, however, the City shall have the sole and exclusive right to choose the attorney or attorneys who will represent the City and the officials or employees involved.

(Ord. 51-86. Passed 6-10-86.)

TITLE FIVE

CHAPTER 175

ADA Coordinator

TITLE FIVE

175.01 POSITION ESTABLISHED.

The position of Coordinator under the Americans with Disabilities Act for the City of Sheffield Lake, Ohio, is hereby established.

(Ord. 83-92. Passed 9-8-92.)

TITLE FIVE

175.02 DUTIES.

The Coordinator under the Americans with Disabilities Act shall render such services as ADA Coordinator that are detailed in the Americans with Disabilities Act, Title 42 of the United States Code, Section 12101 et seq., and detailed in the Rules and Regulations interpreting that Act which include but are not limited to the following:

(a) To coordinate the City's efforts to comply with and carry out its responsibilities under the ADA.

(b) To receive, process and disseminate information regarding the ADA and to be familiar with the requirements of the Act and all Rules and Regulations interpreting the Act.

(d) To communicate the requirements of the ADA to other employees of the City who may be unaware of their responsibilities.

(e) To ensure that any failure by an individual employee is promptly corrected.

(f) To establish grievance procedures under the ADA.

(g) To prepare a transition plan regarding employment of qualified individual with disabilities and schedule the way in which the Municipality will strive to eliminate all barriers to the disabled in its public facilities.

(h) To prepare all necessary reports, to conduct an assessment or audit of the City, to review and revise the employment policies, classification plans, performance standards, affirmative action plans and employee training; to consider a separate budget for "accommodation"; and to consider arranging for a medical advisor to review requests for accommodation, alleged disability, absenteeism and substance abuse.

(i) To obtain, to interview and to coordinate with consultants and medical advisors.

(j) To do all such other things as are necessary and required to carry out the position of Coordinator under the Americans with Disabilities Act for the City.

(Ord. 83-92. Passed 9-8-92.)

TITLE FIVE

CHAPTER 177

Part-Time Grant Administrator

TITLE FIVE

177.01 POSITION ESTABLISHED.

The position of Part-Time Grant Administrator is hereby established.

(Ord. 70-08. Passed 10-14-08.)

TITLE FIVE

177.02 DUTIES.

The Part-time Grant Administrator shall render such services as directed by the Mayor including, but not limited to the following:

(a) Preparation of grant applications.

(b) Administration of grant programs including, but not limited to the Community Housing Improvement Program and Community Development Block Grant Program.

(Ord. 70-08. Passed 10-14-08.)

TITLE SEVEN

Judicial

TITLE SEVEN

CHAPTER 181

Mayor's Court

EDITOR'S NOTE: The Mayor has jurisdiction to hear and determine any prosecution for the violation of a Municipal ordinance, and has jurisdiction in all criminal causes involving moving traffic violations occurring on State highways located within the corporate limits, subject to the right of the defendant to trial by jury and before an impartial magistrate.

Ohio R.C. 2945.17 provides that an accused has a right to be tried by a jury at any trial in any court for the violation of any Ohio statute or of any Municipal ordinance, except in cases in which the penalty involved does not exceed a fine of one hundred fifty dollars ($150.00). Ohio R.C. 2937.08 and Criminal Rule 23(A) provide that if the court in which a defendant is charged with an offense is not a court of record (the Mayor's Court), and the charge is such that a right to a jury trial exists, such matter shall not be tried before him and shall be transferred to a court of record in the County if the defendant:

(a) Does not waive his right to trial by jury in a serious offense case for which the penalty established by laws includes confinement for more than six months, or

(b) Demands a jury trial in a petty offense case in which the penalty prescribed is a fine greater than one hundred fifty dollars ($150.00) and/or imprisonment for not more than six months. "Such demand must be in writing and filed with the clerk of court not less than ten days prior to the date set for trial, or on or before the third day following receipt of notice of the date set for trial, whichever is later. Failure to demand a jury trial as provided in this subdivision is a complete waiver of the right thereto."

In Ward v. Village of Monroeville, Ohio, 93 S. Ct. 80 (1972), the United States Supreme Court held that where the mayor before whom the defendant was compelled to stand trial was responsible for municipal finances and the mayor's court provided a substantial portion of municipal revenues, defendant was denied a trial before a disinterested and impartial magistrate as guaranteed by the due process clause of the United States Constitution.

The Supreme Court of Ohio has adopted the "Ohio Traffic Rules" which prescribe the procedure to be followed in the Mayor's Court in traffic cases. Rule 9(A) thereof states the jury demand shall be made pursuant to Criminal Rule 23 referred to above. Rule 9(B) sets forth the conditions under which the Mayor may hear a traffic case incorporating therein the holding in Ward v. Village of Monroeville as further interpreted in State, ex rel. Brockman v. Procter, 35 Ohio St. 2d 79 (1973): "Where, in a mayor's court, a defendant is entitled to a jury trial and a jury demand is made pursuant to Criminal Rule 23, the Mayor shall transfer the case pursuant to subdivision (C). If a jury demand is not made pursuant to Criminal Rule 23, and (or?) the defendant waives his right to jury trial in writing, a mayor may try the case if (1) his compensation as a judge is not directly dependent upon criminal case convictions, or (2) he is not the chief executive and administrative officer of the municipality and as such responsible for the financial condition of the municipality. Guilty and no contest pleas may be taken by any mayor including mayors whose compensation as a judge is directly dependent upon criminal case convictions and mayors who as chief executive and administrative officer of the municipality are responsible for the financial condition of the municipality."

The procedure for transferring a case to a court of record is set forth in Rule 9(C): "Where a transfer is required, the mayor's court shall make a written order directing the defendant to appear at the transferee court, continuing the same bail, if any, and making appearance before the transferee court a condition of bail, if any. Upon transfer, the mayor's court shall transmit to the clerk of the transferee court the ticket and all other papers in the case, and any bail taken in the case. Upon receipt of such papers the clerk of the transferee court shall set the case for trial and shall notify the defendant by ordinary mail of his trial date."

Rule 13 provides that a court shall establish a traffic violation bureau and specifies certain restrictions as to the designated offenses and schedule of fines to be accepted as waiver payment in lieu of court appearance.

TITLE SEVEN

181.01 CLERK OF COURT.

There is hereby established the position of Clerk of Court for the Mayor’s Court of the City. Such Clerk shall perform those duties normally prescribed for the Clerk of Court in municipalities as set forth in Ohio R.C. 1901.31. (Ord. 6-68. Passed 1-23-68.)

TITLE SEVEN

181.02 DEPUTY CLERK OF COURT

There is hereby established the position of Deputy Clerk of Court to the Mayor’s Court. Such Deputy Clerk shall perform those duties normally prescribed for a Deputy Clerk of Court in municipalities. He shall work under the direction and supervision of the Clerk of Court. (Ord. 6-68. Passed 1-23-68.)

TITLE SEVEN

181.03 APPOINTMENT AND TERM OF CLERKS.

(a) A full time Clerk of Courts shall be appointed by the Mayor who in addition to the regular duties of Clerks of Court shall perform other administrative and clerical functions for the Mayor, Law Director, and Finance Director as may be required from time to time.

(b) The Deputy Clerk of Courts shall be appointed by the Mayor for a term not to exceed that of the Mayor. The Mayor shall appoint not more than five Deputy Clerks of Court to serve at the same time. (Ord. 62-16. Passed 11-15-16.)

TITLE SEVEN

181.04 COMPENSATION.

The Clerk of Court and the Deputy Clerk of Court shall receive such compensation as Council shall provide from time to time.

TITLE SEVEN

181.05 CONTEMPT OF COURT.

(a) No person shall disobey or resist a lawful order, rule, judgment or command of the Mayor’s Court or any officer thereof.

(b) No person shall rescue or attempt to rescue another person or any property in the custody of the Mayor’s Court or any officer thereof when such person or property is lawfully being held by the Court or such officer.

(d) Any person violating any of the provisions of this section is guilty of contempt of court. (Ord. 128-72. Passed 12-8-72.)

TITLE SEVEN

181.06 PRESIDENT OF COUNCIL AUTHORIZED TO EXECUTE CHECKS.

The President of Council is hereby authorized to execute checks on the checking account of the City Mayor’s Court when the President of Council is acting as the Mayor in the place and stead of the Mayor.

(Ord. 66-88. Passed 9-13-88.)

TITLE SEVEN

181.07 COSTS OF INCARCERATION.

The Mayor is hereby authorized to assess as court costs, within the sound discretion of the Mayor, the cost of incarcerating prisoners sentenced to incarceration by the Mayor in his capacity as Presiding Officer of the Mayor’s Court.

(Ord. 65-97. Passed 11-11-97.)

TITLE SEVEN

181.08 MUNICIPAL MAYOR’S COURT COMPUTER FUND.

(a) There is hereby created a Municipal Mayor’s Court Computer Fund into which shall be deposited court costs from cases heard in the Sheffield Lake, Ohio Municipal Mayor’s Court which court costs are charged for the purpose of computerization. Such court costs for said purpose shall be ten dollars ($10.00) and shall not be waiverable.

(b) Proceeds received hereunder are designated by Council to be used only for payment for the Court’s computerization and for any updates or maintenance required therefor.

(Ord. 54-97. Passed 9-23-97.)

TITLE SEVEN

181.09 MAYOR’S COURT MAGISTRATE.

The Mayor, with the approval of Council, may appoint a qualified Magistrate to conduct Mayor's Court, who shall meet the requirements of Chapter 1905 of the Ohio Revised Code as well as all applicable rules as promulgated by the Ohio Supreme Court.

(Ord. 85-15. Passed 12-29-15.)

TITLE SEVEN

181.99 PENALTY.

Whoever violates any of the provisions of Section 181.05 is guilty of a misdemeanor of the first degree and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months, or both.

(Ord. 128-72. Passed 12-8-72.)

TITLE NINE

Taxation

TITLE NINE

CHAPTER 191

Earned Income Tax

CROSS REFERENCES

Limitation on rate of taxation - see CHTR. Art. VIII, §7

Submission of extra levy - see CHTR. Art. VIII, §8

Department of Taxation - see ADM. Ch. 149

TITLE NINE

191.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX.

(A) To provide funds for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities and capital improvements, or any other purpose deemed necessary by City Council, the City of Sheffield Lake, Ohio hereby levies an annual municipal income tax on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided.

(B) (1) The annual tax is levied at a rate of 2% (Two percent). The tax is levied at a uniform rate on all persons residing in or earning or receiving income in the City of Sheffield Lake. The tax is levied on income, qualifying wages, commissions and other compensation, and on net profits as hereinafter provided in Section 191.03 of this Chapter and other sections as they may apply.

(2) The revenue generated by the two percent (2.0%) shall be reduced by any tax credit available under this Chapter except that said two percent (2.0%) shall include one-quarter percent (.25%) which shall be used exclusively for the construction, reconstruction, resurfacing, maintenance and repair of streets, roads, and bridges in the City and paying debt charges on securities issued for the foregoing purpose and said one-quarter percent (.25%) shall not be reduced by any tax credit available under any provision of this Chapter.

(C) The tax on income and the withholding tax established by this Chapter 191 are authorized by Article XVIII, Section 3 of the Ohio Constitution. The tax is levied in accordance with, and is intended to be consistent with, the provisions and limitations of Ohio Revised Code 718 (ORC 718). (Ord. 70-15. Passed 12-8-15.)

TITLE NINE

191.02 DEFINITIONS.

(A) Any term used in this Chapter that is not otherwise defined in this Chapter has the same meaning as when used in a comparable context in laws of the United States relating to federal income taxation or in Title LVII of the ORC, unless a different meaning is clearly required. If a term used in this Chapter that is not otherwise defined in this Chapter is used in a comparable context in both the laws of the United States relating to federal income tax and in Title LVII of the ORC and the use is not consistent, then the use of the term in the laws of the United States relating to federal income tax shall control over the use of the term in Title LVII of the ORC.

(B) The singular shall include the plural, and the masculine shall include the feminine and the gender-neutral.

(1) "Adjusted federal taxable income," for a person required to file as a C corporation, or for a person that has elected to be taxed as a C corporation under (C)(24)(e) of this division, means a C corporation's federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, adjusted as follows:

(a) Deduct intangible income to the extent included in federal taxable income. The deduction shall be allowed regardless of whether the intangible income relates to assets used in a trade or business or assets held for the production of income.

(b) Add an amount equal to five percent (5%) of intangible income deducted under division (C)(l)(a) of this section, but excluding that portion of intangible income directly related to the sale, exchange, or other disposition of property described in Section 1221 of the Internal Revenue Code;

(c) Add any losses allowed as a deduction in the computation of federal taxable income if the losses directly relate to the sale, exchange, or other disposition of an asset described in Section 1221 or 1231 of the Internal Revenue Code;

(d) (i) Except as provided in (C)(l)(d)(ii) of this section, deduct income and gain included in federal taxable income to the extent the income and gain directly relate to the sale, exchange, or other disposition of an asset described in Section 1221 or 1231 of the Internal Revenue Code;

(ii) Division (C)( I)( d)(i) of this section does not apply to the extent the income or gain is income or gain described in Section 1245 or 1250 of the Internal Revenue Code.

(e) Add taxes on or measured by net income allowed as a deduction in the computation of federal taxable income;

(f) In the case of a real estate investment trust or regulated investment company, add all amounts with respect to dividends to, distributions to, or amounts set aside for or credited to the benefit of investors and allowed as a deduction in the computation of federal taxable income;

(g) Deduct, to the extent not otherwise deducted or excluded in computing federal taxable income, any income derived from a transfer agreement or from the enterprise transferred under that agreement under Section 4313.02 of the ORC;

(h) Deduct exempt income to the extent not otherwise deducted or excluded in computing adjusted federal taxable income.

(i) Deduct any net profit of a pass-through entity owned directly or indirectly by the taxpayer and included in the taxpayer's federal taxable income unless an affiliated group of corporations includes that net profit in the group's federal taxable income in accordance with division (V)(3)(b) of Section 191.05.

(j) Add any loss incurred by a pass-through entity owned directly or indirectly by the taxpayer and included in the taxpayer's federal taxable income unless an affiliated group of corporations includes that loss in the group's federal taxable income in accordance with division (V)(3)(b) of Section 191.05.

If the taxpayer is not a C corporation, is not a disregarded entity that has made an election described in division (C)( 48)(b) of this section, is not a publicly traded partnership that has made the election described in division (C)(24)( e) of this section, and is not an individual, the taxpayer shall compute adjusted federal taxable income under this section as if the taxpayer were a C corporation, except guaranteed payments and other similar amounts paid or accrued to a partner, former partner, shareholder, former shareholder, member, or former member shall not be allowed as a deductible expense unless such payments are in consideration for the use of capital and treated as payment of interest under Section 469 of the Internal Revenue Code or United States treasury regulations. Amounts paid or accrued to a qualified self-employed retirement plan with respect to a partner, former partner, shareholder, former shareholder, member, or former member of the taxpayer, amounts paid or accrued to or for health insurance for a partner, former partner, shareholder, former shareholder, member, or former member, and amounts paid or accrued to or for life insurance for a partner, former partner, shareholder, former shareholder, member, or former member shall not be allowed as a deduction.

Nothing in division (C)(1) of this section shall be construed as allowing the taxpayer to add or deduct any amount more than once or shall be construed as allowing any taxpayer to deduct any amount paid to or accrued for purposes of federal self-employment tax.

(2) (a) "Assessment" means a written finding by the Tax Administrator that a person has underpaid municipal income tax, or owes penalty and interest, or any combination of tax, penalty, or interest, to the municipal corporation that commences the person's time limitation for making an appeal to the Board of Tax Review pursuant to Section 191.21, and has "ASSESSMENT" written in all capital letters at the top of such finding.

(b) "Assessment" does not include a notice denying a request for refund issued under division (C)(3) of Section 191.09, a billing statement notifying a taxpayer of current or past-due balances owed to the municipal corporation, a Tax Administrator's request for additional information, a notification to the taxpayer of mathematical errors, or a Tax Administrator's other written correspondence to a person or taxpayer that does not meet the criteria prescribed by division (C)(2)(a) of this section.

(3) "Audit" means the examination of a person or the inspection of the books, records, memoranda, or accounts of a person, ordered to appear before the Tax Administrator, for the purpose of determining liability for a municipal income tax.

(4) "Board of Tax Review" or "Board of Review" or "Board of Tax Appeals", or other named local board constituted to hear appeals of municipal income tax matters, means the entity created under Section 191.21.

(5) “Calendar quarter" means the three-month period ending on the last day of March, June, September, or December.

(6) "Casino operator" and "casino facility" have the same meanings as in Section 3772.01 of the ORC.

(7) "Certified mail," "express mail," "United States mail," "postal service," and similar terms include any delivery service authorized pursuant to Section 5703.056 of the ORC.

(8) "Disregarded entity" means a single member limited liability company, a qualifying subchapter S subsidiary, or another entity if the company, subsidiary, or entity is a disregarded entity for federal income tax purposes.

(9) "Domicile" means the true, fixed, and permanent home of a taxpayer and to which, whenever absent, the taxpayer intends to return. A taxpayer may have more than one residence but not more than one domicile.

(10) "Employee" means an individual who is an employee for federal income tax purposes.

(11) "Employer" means a person that is an employer for federal income tax purposes.

(12) "Exempt income" means all of the following:

(a) The military pay or allowances of members of the armed forces of the United States or members of their reserve components, including the national guard of any state.

(b) Intangible income.

(c) Social security benefits, railroad retirement benefits, unemployment compensation, pensions, retirement benefit payments, payments from annuities, and similar payments made to an employee or to the beneficiary of an employee under a retirement program or plan, disability payments received from private industry or local, state, or federal governments or from charitable, religious or educational organizations, and the proceeds of sickness, accident, or liability insurance policies. As used in division (C)(12)(c) of this section, "unemployment compensation" does not include supplemental unemployment compensation described in Section 3402(o)(2) of the Internal Revenue Code.

(d) The income of religious, fraternal, charitable, scientific, literary, or educational institutions to the extent such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property, or tax-exempt activities.

(e) Compensation paid under Section 3501.28 or 3501.36 of the ORC to a person serving as a precinct election official to the extent that such compensation does not exceed $1,000 for the taxable year. Such compensation in excess of $1 ,000 for the taxable year may be subject to taxation by a municipal corporation. A municipal corporation shall not require the payer of such compensation to withhold any tax from that compensation.

(f) Dues, contributions, and similar payments received by charitable, religious, educational, or literary organizations or labor unions, lodges, and similar organizations;

(g) Alimony and child support received.

(h) Compensation for personal injuries or for damages to property from insurance proceeds or otherwise, excluding compensation paid for lost salaries or wages or compensation from punitive damages.

(i) Income of a public utility when that public utility is subject to the tax levied under Section 5727.24 or 5727.30 of the ORC. Division (C)(l2)(i) of this section does not apply for purposes of Chapter 5745. of the ORC.

(j) Gains from involuntary conversions, interest on federal obligations, items of income subject to a tax levied by the state and that a municipal corporation is specifically prohibited by law from taxing, and income of a decedent's estate during the period of administration except such income from the operation of a trade or business.

(k) Compensation or allowances excluded from federal gross income under Section 107 of the Internal Revenue Code.

(1) Employee compensation that is not qualifying wages as defined m division (C)(35) of this section.

(m) Compensation paid to a person employed within the boundaries of a United States air force base under the jurisdiction of the United States air force that is used for the housing of members of the United States air force and is a center for air force operations, unless the person is subject to taxation because of residence or domicile. If the compensation is subject to taxation because of residence or domicile, tax on such income shall be payable only to the municipal corporation of residence or domicile.

(n) Intentionally left blank.

(o) All of the income of individuals under 16 years of age.

(p) (i) Except as provided in divisions (C)(l2)(p)(ii), (iii), and (iv) of this section, qualifying wages described in division (C)(2) or (5) of Section 191.04 to the extent the qualifying wages are not subject to withholding for the City of Sheffield Lake under either of those divisions.

(ii) The exemption provided in division (C)(12)(p )(i) of this section does not apply with respect to the municipal corporation in which the employee resided at the time the employee earned the qualifying wages.

(iii) The exemption provided in division (C)(12)(p)(i) of this section does not apply to qualifying wages that an employer elects to withhold under division (C)(4)(b) of Section 191.04.

(iv) The exemption provided in division (C)(l2)(p)(i) of this section does not apply to qualifying wages if both of the following conditions apply:

(a) For qualifying wages described in division (C)(2) of Section 191.04, the employee's employer withholds and remits tax on the qualifying wages to the municipal corporation in which the employee's principal place of work is situated, or, for qualifying wages described in division (C)(5) of Section 191.04, the employee's employer withholds and remits tax on the qualifying wages to the municipal corporation in which the employer's fixed location is located;

(b) The employee receives a refund of the tax described in division (C)(l2)(p)(iv)(a) of this section on the basis of the employee not performing services in that municipal corporation.

(q) (i) Except as provided in division (C)(12)(q)(ii) or (iii) of this section, compensation that is not qualifying wages paid to a nonresident individual for personal services performed in the City of Sheffield Lake on not more than 20 days in a taxable year.

(ii) The exemption provided in division (C)(12)(q)(i) of this section does not apply under either of the following circumstances:

(a) The individual's base of operation is located in the municipal corporation.

(b) The individual is a professional athlete, professional entertainer, or public figure, and the compensation is paid for the performance of services in the individual's capacity as a professional athlete, professional entertainer, or public figure. For purposes of division (C)(l2)(q)(ii)(b) of this section, "professional athlete," "professional entertainer," and "public figure" have the same meanings as in Section 191.04 (C).

(iii) Compensation to which division (C)(l2)(q) of this section applies shall be treated as earned or received at the individual's base of operation. If the individual does not have a base of operation, the compensation shall be treated as earned or received where the individual is domiciled.

(iv) For purposes of division (C)(12)(q) of this section, "base of operation" means the location where an individual owns or rents an office, storefront, or similar facility to which the individual regularly reports and at which the individual regularly performs personal services for compensation.

(r) Compensation paid to a person for personal services performed for a political subdivision on property owned by the political subdivision, regardless of whether the compensation is received by an employee of the subdivision or another person performing services for the subdivision under a contract with the subdivision, if the property on which services are performed is annexed to a municipal corporation pursuant to Section 709.023 of the ORC on or after March 27, 2013, unless the person is subject to such taxation because of residence. If the compensation is subject to taxation because of residence, municipal income tax shall be payable only to the municipal corporation of residence.

(s) Income the taxation of which is prohibited by the constitution or laws of the United States.

Any item of income that is exempt income of a pass-through entity under division (C) of this section is exempt income of each owner of the pass-through entity to the extent of that owner's distributive or proportionate share of that item of the entity's income.

(13) "Form 2106" means internal revenue service form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.

(14) "Generic form" means an electronic or paper form that is not prescribed by a particular municipal corporation and that is designed for reporting taxes withheld by an employer, agent of an employer, or other payer, estimated municipal income taxes, or annual municipal income tax liability or for filing a refund claim.

(15) "Gross receipts" means the total revenue derived from sales, work done, or service rendered.

(16) "Income" means the following:

(a) (i) For residents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the resident, including the resident's distributive share of the net profit of pass-through entities owned directly or indirectly by the resident and any net profit of the resident, except as provided in (C)(24)(e) of this division.

(ii) For the purposes of division (C)(16)(a)(i) of this section:

(a) Any net operating loss of the resident incurred in the taxable year and the resident's distributive share of any net operating loss generated in the same taxable year and attributable to the resident's ownership interest in a pass-through entity shall be allowed as a deduction, for that taxable year and the following five taxable years, against any other net profit of the resident or the resident's distributive share of any net profit attributable to the resident's ownership interest in a pass-through entity until fully utilized, subject to division (C)(l6)(a)(iv) of this section;

(b) The resident's distributive share of the net profit of each pass-through entity owned directly or indirectly by the resident shall be calculated without regard to any net operating loss that is carried forward by that entity from a prior taxable year and applied to reduce the entity's net profit for the current taxable year.

(iii) Division (C)(l6)(a)(ii) of this section does not apply with respect to any net profit or net operating loss attributable to an ownership interest in an S corporation unless shareholders' shares of net profits from S corporations are subject to tax in the municipal corporation as provided in division(C)(l2)(n) or (C)(l6)(e) of this section.

(iv) Any amount of a net operating loss used to reduce a taxpayer's net profit for a taxable year shall reduce the amount of net operating loss that may be carried forward to any subsequent year for use by that taxpayer. In no event shall the cumulative deductions for all taxable years with respect to a taxpayer's net operating loss exceed the original amount of that net operating loss available to that taxpayer.

(b) In the case of nonresidents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the nonresident for work done, services performed or rendered, or activities conducted in the municipal corporation, including any net profit of the nonresident, but excluding the nonresident's distributive share of the net profit or loss of only pass-through entities owned directly or indirectly by the nonresident.

(d) Lottery, sweepstakes, gambling and sports winnings, winnings from games of chance, and prizes and awards. If the taxpayer is a professional gambler for federal income tax purposes, the taxpayer may deduct related wagering losses and expenses to the extent authorized under the Internal Revenue Code and claimed against such winnings.

(e) In accordance with a ballot issue, regarding S corporation language, approved by the voters in the election on November 2, 2004, a shareholder's share of net profits of an S corporation are taxable to the City of Sheffield Lake to the extent such shares would be so allocated or apportioned to this state.

(17) “Intangible income" means income of any of the following types: income yield, interest, capital gains, dividends, or other income arising from the ownership, sale, exchange, or other disposition of intangible property including, but not limited to, investments, deposits, money, or credits as those terms are defined in Chapter 5701. of the ORC, and patents, copyrights, trademarks, tradenames, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred compensation. "Intangible income" does not include prizes, awards, or other income associated with any lottery winnings, gambling winnings, or other similar games of chance.

(18) "Internal Revenue Code" has the same meaning as in Section 5747.01 of the ORC.

(19) "Limited liability company" means a limited liability company formed under Chapter 1705. of the ORC or under the laws of another state.

(20) "Municipal corporation" includes a joint economic development district or joint economic development zone that levies an income tax under Section 715.691 , 715.70, 715.71, or 715.74 of the ORC.

(21) (a) "Municipal taxable income" means the following:

(i) For a person other than an individual, income apportioned or sitused to the City of Sheffield Lake under Section 191.03, reduced by any pre-2017 net operating loss carryforward available to the person for the City of Sheffield Lake.

(ii) (a) For an individual who is a resident of the City of Sheffield Lake, income reduced by exempt income to the extent otherwise included in income, then reduced as provided in division (C)(2l)(b) of this section, and further reduced by any pre-2017 net operating loss carryforward available to the individual for the municipal corporation.

(b) For an individual who is a nomesident of City of Sheffield Lake, income reduced by exempt income to the extent otherwise included in income and then, as applicable, apportioned or sitused to the unicipal corporation under Section 191.03, then reduced as provided in division (C)(21)(b) of this section, and further reduced by any pre-2017 net operating loss carryforward available to the individual for City of Sheffield Lake.

(b) In computing the municipal taxable income of a taxpayer who is an individual, the taxpayer may subtract, as provided in division (C)(21)(a)(ii)(a) or (C)(21)(b) of this section, the amount of the individual's employee business expenses reported on the individual's form 2106 that the individual deducted for federal income tax purposes for the taxable year, subject to the limitation imposed by Section 67 of the Internal Revenue Code. For the municipal corporation in which the taxpayer is a resident, the taxpayer may deduct all such expenses allowed for federal income tax purposes, but only to the extent the expenses do not relate to exempt income. For a municipal corporation in which the taxpayer is not a resident, the taxpayer may deduct such expenses only to the extent the expenses are related to the taxpayer's performance of personal services in that nonresident municipal corporation and are not related to exempt income.

(22) "Municipality" means the same as the City of Sheffield Lake. If the terms are capitalized in the ordinance they are referring to City of Sheffield Lake. If not capitalized they refer to a municipal corporation other than City of Sheffield Lake.

(23) "Net operating loss" means a loss incurred by a person in the operation of a trade or business. "Net operating loss" does not include unutilized losses resulting from basis limitations, at-risk limitations, or passive activity loss limitations.

(24) (a) "Net profit" for a person who is an individual means the individual's net profit required to be reported on schedule C, schedule E, or schedule F reduced by any net operating loss carried forward. For the purposes of division (C)(24)(a) of this section, the net operating loss carried forward shall be calculated and deducted in the same manner as provided in division (C)(24)(c) of this section.

(b) "Net Profit" for a person other than an individual means adjusted federal taxable income reduced by any net operating loss incurred by the person in a taxable year beginning on or after January 1, 2017.

(c) (i) The amount of such operating loss shall be deducted from net profit to the extent necessary to reduce municipal taxable income to zero, with any remaining unused portion of the net operating loss carried forward to not more than five (5) consecutive taxable years following the taxable year in which the loss was incurred, but in no case for more years than necessary for the deduction to be fully utilized.

(ii) No person shall use the deduction allowed by division (C)(24)(c) of this section to offset qualifying wages.

(iii) (a) For taxable years beginning in 2018, 2019, 2020, 2021, or 2022, a person may not deduct more than fifty percent (50%) of the amount of the deduction otherwise allowed by division (C)(24(c) of this section.

(b) For taxable years beginning in 2023 or thereafter, a person may deduct the full amount allowed by (C)(24)(c) of this section without regard to the limitation of division (C)(24)(c)(iii)(a) of this section.

(iv) Any pre-2017 net operating loss carryforward deduction that is available may be utilized before a taxpayer may deduct any amount pursuant to (C)(24)(c) of this section.

(v) Nothing in division (C)(24)(c)(iii)(a) of this section precludes a person from carrying forward, for use with respect to any return filed for a taxable year beginning after 2018, any amount of net operating loss that was not fully utilized by operation of division (C)(24)(c)(iii)(a) of this section. To the extent that an amount of net operating loss that was not fully utilized in one or more taxable years by operation of division (C)(1)(h)(iii)(a) of this section is carried forward for use with respect to a return filed for a taxable year beginning in 2019, 2020, 2021, or 2022, the limitation described in division (C)(24)(c)(iii)(a) of this section shall apply to the amount carried forward.

(d) For the purposes of this Chapter, and notwithstanding division (C)(24)(a) of this section, net profit of a disregarded entity shall not be taxable as against that disregarded entity, but shall instead be included in the net profit of the owner of the disregarded entity.

(e) A publicly traded partnership that is treated as a partnership for federal income tax purposes, and that is subject to tax on its net profits by the City of Sheffield Lake, may elect to be treated as a C corporation for the City of Sheffield Lake, and shall not be treated as the net profit or income of any owner of the partnership. The election shall be made on the annual return for the City of Sheffield Lake. The City of Sheffield Lake will treat the publicly traded partnership as a C corporation if the election is so made.

(25) "Nonresident" means an individual that is not a resident.

(26) “Ohio Business Gateway" means the online computer network system, created under Section 125.30 of the ORC, that allows persons to electronically file business reply forms with state agencies and includes any successor electronic filing and payment system.

(27) "Other payer" means any person, other than an individual's employer or the employer's agent, that pays an individual any amount included in the federal gross income of the individual. "Other payer" includes casino operators and video lottery terminal sales agents.

(28) "Pass-through entity" means a partnership not treated as an association taxable as a C corporation for federal income tax purposes, a limited liability company not treated as an association taxable as a C corporation for federal income tax purposes, an S corporation, or any other class of entity from which the income or profits of the entity are given pass-through treatment for federal income tax purposes. "Pass-through entity" does not include a trust, estate, grantor of a grantor trust, or disregarded entity.

(29) "Pension" means any amount paid to an employee or former employee that is reported to the recipient on an IRS form 1099-R, or successor form. Pension does not include deferred compensation, or amounts attributable to nonqualified deferred compensation plans, reported as FICA/Medicare wages on an IRS form W-2, Wage and Tax Statement, or successor form.

(30) "Person" includes individuals, firms, companies, joint stock companies, business trusts, estates, trusts, partnerships, limited liability partnerships, limited liability companies, associations, C corporations, S corporations, governmental entities, and any other entity.

(31) "Postal service" means the United States postal service.

(32) "Postmark date," "date of postmark," and similar terms include the date recorded and marked in the manner described in division (B)(3) of Section 5703.056 of the ORC.

(33) (a) "Pre-2017 net operating loss carryforward" means any net operating loss incurred in a taxable year beginning before January 1, 2017, to the extent such loss was permitted, by a resolution or ordinance of the City of Sheffield Lake that was adopted by the City of Sheffield Lake before January 1, 2016, to be carried forward and utilized to offset income or net profit generated in the City of Sheffield Lake in future taxable years.

(b) For the purpose of calculating municipal taxable income, any pre-2017 net operating loss carryforward may be carried forward to any taxable year, including taxable years beginning in 2017 or thereafter, for the number of taxable years provided in the resolution or ordinance or until fully utilized, whichever is earlier.

(34) "Publicly traded partnership" means any partnership, an interest in which is regularly traded on an established securities market. A "publicly traded partnership" may have any number of partners.

(35) “Qualifying wages" means wages, as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted as follows:

(a) Deduct the following amounts:

(i) Any amount included in wages if the amount constitutes compensation attributable to a plan or program described in Section 125 of the Internal Revenue Code.

(ii) Any amount included in wages if the amount constitutes payment on account of a disability related to sickness or an accident paid by a party unrelated to the employer, agent of an employer, or other payer.

(iii) Intentionally left blank.

(iv) Intentionally left blank.

(v) Any amount included in wages that is exempt income.

(b) Add the following amounts:

(i) Any amount not included in wages solely because the employee was employed by the employer before April 1, 1986.

(ii) Any amount not included in wages because the amount arises from the sale, exchange, or other disposition of a stock option, the exercise of a stock option, or the sale, exchange, or other disposition of stock purchased under a stock option. Division (C)(35)(b)(ii) of this section applies only to those amounts constituting ordinary income.

(iii) Any amount not included in wages if the amount is an amount described in section 401(k), 403(b), or 457 of the Internal Revenue Code. Division (C)(35)(b)(iii) of this section applies only to employee contributions and employee deferrals.

(iv) Any amount that is supplemental unemployment compensation benefits described in Section 3402(o)(2) of the Internal Revenue Code and not included in wages.

(v) Any amount received that is treated as self-employment income for federal tax purposes in accordance with Section 1402(a)(8) of the Internal Revenue Code.

(vi) Any amount not included in wages if all of the following apply:

(a) For the taxable year the amount is employee compensation that is earned outside the United States and that either is included in the taxpayer's gross income for federal income tax purposes or would have been included in the taxpayer's gross income for such purposes if the taxpayer did not elect to exclude the income under Section 911 of the Internal Revenue Code;

(b) For no preceding taxable year did the amount constitute wages as defined in Section 3121(a) of the Internal Revenue Code;

(d) For any taxable year the amount has not otherwise been added to wages pursuant to either division (C)(35)(b) of this section or Section 191.04, as that section existed before the effective date of H.B. 5 of the 130th General Assembly, March 23, 2015.

(36) "Related entity" means any of the following:

(a) An individual stockholder, or a member of the stockholder's family enumerated in Section 318 of the Internal Revenue Code, if the stockholder and the members of the stockholder's family own directly, indirectly, beneficially, or constructively, in the aggregate, at least fifty percent (50%) of the value of the taxpayer's outstanding stock;

(b) A stockholder, or a stockholder's partnership, estate, trust, or corporation, if the stockholder and the stockholder's partnerships, estates, trusts, or corporations own directly, indirectly, beneficially, or constructively, in the aggregate, at least fifty percent (50%) of the value of the taxpayer's outstanding stock;

(c) A corporation, or a party related to the corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under division (C)(36)(d) of this section, provided the taxpayer owns directly, indirectly, beneficially, or constructively, at least fifty percent of the value of the corporation's outstanding stock;

(d) The attribution rules described in Section 318 of the Internal Revenue Code apply for the purpose of determining whether the ownership requirements in divisions (C)(36)(a) to (c) of this section have been met.

(37) "Related member" means a person that, with respect to the taxpayer during all or any portion of the taxable year, is either a related entity, a component member as defined in Section 1563(b) of the Internal Revenue Code, or a person to or from whom there is attribution of stock ownership in accordance with Section 1563(e) of the Internal Revenue Code except, for purposes of determining whether a person is a related member under this division, " twenty percent (20% )" shall be substituted for "five percent (5%)" wherever "five percent (5%)" appears in Section 1563(e) of the Internal Revenue Code.

(38) "Resident" means an individual who is domiciled m the municipal corporation as determined under Section 191.03(E).

(39) "S corporation" means a person that has made an election under Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.

(40) "Schedule C" means internal revenue service schedule C (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.

(41) "Schedule E" means internal revenue service schedule E (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.

(42) "Schedule F" means internal revenue service schedule F (form 1040) filed by a taxpayer pursuant to the Internal Revenue Code.

(43) "Single member limited liability company" means a limited liability company that has one direct member.

(44) "Small employer" means any employer that had total revenue of less than $500,000 during the preceding taxable year. For purposes of this division, "total revenue" means receipts of any type or kind, including, but not limited to, sales receipts; payments; rents; profits; gains, dividends, and other investment income; compensation; commissions; premiums; money; property; grants; contributions; donations; gifts; program service revenue; patient service revenue; premiums; fees, including premium fees and service fees; tuition payments; unrelated business revenue; reimbursements; any type of payment from a governmental unit, including grants and other allocations; and any other similar receipts reported for federal income tax purposes or under generally accepted accounting principles. "Small employer" does not include the federal government; any state government, including any state agency or instrumentality; any political subdivision; or any entity treated as a government for financial accounting and reporting purposes.

(45) (a) "Tax administrator" means the Director of Finance, who shall be the individual charged with direct responsibility for administration of an income tax levied by the City of Sheffield Lake in accordance with this Chapter. Tax Administrator does not include the state tax commissioner.

(b) "Tax commissioner" means the tax commissioner appointed under section 121.03 of the Ohio Revised Code.

(46) "Tax return preparer" means any individual described in Section 770l(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15.

(47) "Taxable year" means the corresponding tax reporting period as prescribed for the taxpayer under the Internal Revenue Code.

(48) (a) "Taxpayer" means a person subject to a tax levied on income by a municipal corporation in accordance with this Chapter. "Taxpayer" does not include a grantor trust or, except as provided in division (C)( 48)(b)(i) of this section, a disregarded entity.

(b) (i) A single member limited liability company that is a disregarded entity for federal tax purposes may be a separate taxpayer from its single member in all Ohio municipal corporations in which it either filed as a separate taxpayer or did not file for its taxable year ending in 2003, if all of the following conditions are met:

(a) The limited liability company's single member is also a limited liability company.

(b) The limited liability company and its single member were formed and doing business in one or more Ohio municipal corporations for at least five years before January 1, 2004.

(c) Not later than December 31, 2004, the limited liability company and its single member each made an election to be treated as a separate taxpayer under division (L) of ORC 718.01 as that section existed on December 31, 2004.

(d) The limited liability company was not formed for the purpose of evading or reducing Ohio municipal corporation income tax liability of the limited liability company or its single member.

(e) The Ohio municipal corporation that was the primary place of business of the sole member of the limited liability company consented to the election.

(ii) For purposes of division (C)(48)(b)(i)(e) of this section, a municipal corporation was the primary place of business of a limited liability company if, for the limited liability company's taxable year ending in 2003, its income tax liability was greater in that municipal corporation than in any other municipal corporation in Ohio, and that tax liability to that municipal corporation for its taxable year ending in 2003 was at least $400,000.

(49) "Taxpayers' rights and responsibilities" means the rights provided to taxpayers in Sections 191.09, 191.12, 191.13, 191.19(B), 191.20, 191.21, and Sections 5717.011 and 5717.03 of the ORC, and the responsibilities of taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with Chapter 718 of the ORC and resolutions, ordinances, and rules and regulations adopted by the City of Sheffield Lake for the imposition and administration of a municipal income tax.

(50) "Video lottery terminal" has the same meaning as in Section 3770.21 of the ORC.

(51) “Video lottery terminal sales agent" means a lottery sales agent licensed under Chapter 3770. of the ORC to conduct video lottery terminals on behalf of the state pursuant to Section 3770.21 of the ORC.

(Ord. 78-17. Passed 12-19-17.)

TITLE NINE

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 the Municipal Taxable Income of every person residing in and/or earning and/or receiving income in the City of Sheffield Lake.

Individuals.

(A) For residents of the City of Sheffield Lake, the income tax levied herein shall be on all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the resident, including the resident's distributive share of the net profit of pass-through entities owned directly or indirectly by the resident and any net profit of the resident. This is further detailed in the definition of income (Section 191.02 (C)(l6)).

(B) For nonresidents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the nonresident for work done, services performed or rendered, or activities conducted in the municipal corporation, including any net profit of the nonresident, but excluding the nonresident's distributive share of the net profit or loss of only pass-through entities owned directly or indirectly by the nonresident.

(C) For residents and nonresidents, income can be reduced to "Municipal Taxable Income" as defined in Section 191.02 (C)(21). Exemptions which may apply are specified in Section 191.02 (C)(l2).

Refundable credit for Nonqualified Deferred Compensation Plan.

(D) (1) As used in this division:

(a) "Nonqualified deferred compensation plan" means a compensation plan described in Section 3121(v)(2)(C) of the Internal Revenue Code.

(b) "Qualifying loss" means the amount of compensation attributable to a taxpayer's nonqualified deferred compensation plao, less the receipt of money and property attributable to distributions from the nonqualified deferred compensation plan. Full loss is sustained if no distribution of money and property is made by the nonqualified deferred compensation plan. The taxpayer sustains a qualifying loss only in the taxable year in which the taxpayer receives the final distribution of money and property pursuant to that nonqualified deferred compensation plan.

(c) (i) "Qualifying tax rate" means the applicable tax rate for the taxable year for the which the taxpayer paid income tax to the City of Sheffield Lake with respect to any portion of the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan.

(ii) If different tax rates applied for different taxable years, then the "qualifying tax rate" is a weighted average of those different tax rates. The weighted average shall be based upon the tax paid to the City of Sheffield Lake each year with respect to the nonqualified deferred compensation plan.

(d) "Refundable credit" meaos the amount of the City of Sheffield Lake income tax that was paid on the non-distributed portion, if any, of a nonqualified deferred compensation plan.

(2) If, in addition to the City of Sheffield Lake, a taxpayer has paid tax to other municipal corporations, with respect to the nonqualified deferred compensation plan, the amount of the credit that a taxpayer may claim from each municipal corporation shall be calculated on the basis of each municipal corporation's proportionate share of the total municipal corporation income tax paid by the taxpayer to all municipal corporations with respect to the nonqualified deferred compensation plan.

(3) In no case shall the amount of the credit allowed under this section exceed the cumulative income tax that a taxpayer has paid to the City of Sheffield Lake for all taxable years with respect to the nonqualified deferred compensation plan.

(4) The credit allowed under this division is allowed only to the extent the taxpayer's qualifying loss is attributable to:

(a) The insolvency or bankruptcy of the employer who had established the nonqualified deferred compensation plan; or

(b) The employee's failure or inability to satisfy all of the employer's terms and conditions necessary to receive the nonqualified deferred compensation.

Refundable credit for Nonqualified Deferred Compensation Plan.

(D) (1) As used in this division:

(a) "Nonqualified deferred compensation plan" means a compensation plan described in Section 3121(v)(2)(C) of the Internal Revenue Code.

(d) "Refundable credit" meaos the amount of the City of Sheffield Lake income tax that was paid on the non-distributed portion, if any, of a nonqualified deferred compensation plan.

(4) The credit allowed under this division is allowed only to the extent the taxpayer's qualifying loss is attributable to:

(a) The insolvency or bankruptcy of the employer who had established the nonqualified deferred compensation plan; or

(b) The employee's failure or inability to satisfy all of the employer's terms and conditions necessary to receive the nonqualified deferred compensation.

Refundable credit for Nonqualified Deferred Compensation Plan.

(D) (1) As used in this division:

(a) "Nonqualified deferred compensation plan" means a compensation plan described in Section 3121(v)(2)(C) of the Internal Revenue Code.

(d) "Refundable credit" meaos the amount of the City of Sheffield Lake income tax that was paid on the non-distributed portion, if any, of a nonqualified deferred compensation plan.

(4) The credit allowed under this division is allowed only to the extent the taxpayer's qualifying loss is attributable to:

(a) The insolvency or bankruptcy of the employer who had established the nonqualified deferred compensation plan; or

(b) The employee's failure or inability to satisfy all of the employer's terms and conditions necessary to receive the nonqualified deferred compensation.

Domicile.

(E) (1) (a) An individual is presumed to be domiciled in the City of Sheffield Lake for all or part of a taxable year if the individual was domiciled in the City of Sheffield Lake on the last day of the immediately preceding taxable year or if the Tax Administrator reasonably concludes that the individual is domiciled in the City of Sheffield Lake for all or part of the taxable year.

(b) An individual may rebut the presumption of domicile described in division (E)(l)(a) of this section if the individual establishes by a preponderance of the evidence that the individual was not domiciled in the City of Sheffield Lake for all or part of the taxable year.

(2) For the purpose of determining whether an individual is domiciled in the City of Sheffield Lake for all or part of a taxable year, factors that may be considered include, but are not limited to, the following:

(a) The individual's domicile in other taxable years;

(b) The location at which the individual is registered to vote;

(d) The location of real estate for which the individual claimed a property tax exemption or reduction allowed on the basis of the individual's residence or domicile;

(e) The location and value of abodes owned or leased by the individual;

(f) Declarations, written or oral, made by the individual regarding the individual's residency;

(g) The primary location at which the individual is employed.

(h) The location of educational institutions attended by the individual's dependents as defined in Section 152 of the Internal Revenue Code, to the extent that tuition paid to such educational institution is based on the residency of the individual or the individual's spouse m the municipal corporation where the educational institution is located;

(i) The number of contact periods the individual has with the City of Sheffield Lake. For the purposes of this division, an individual has one "contact period" with the City of Sheffield Lake if the individual is away overnight from the individual's abode located outside of the City of Sheffield Lake and while away overnight from that abode spends at least some portion, however minimal, of each of two consecutive days in the City of Sheffield Lake.

(3) All additional applicable factors are provided in the Rules and Regulations.

Businesses.

(F) This division applies to any taxpayer engaged in a business or profession in the City of Sheffield Lake, unless the taxpayer is an individual who resides in the City of Sheffield Lake or the taxpayer is an electric company, combined company, or telephone company that is subject to and required to file reports under Chapter 5745. of the ORC.

(1) Except as otherwise provided in division (F)(2) and (G) of this section, net profit from a business or profession conducted both within and without the boundaries of the City of Sheffield Lake shall be considered as having a taxable situs in the City of Sheffield Lake for purposes of municipal income taxation in the same proportion as the average ratio of the following:

(a) The average original cost of the real property and tangible personal property owned or used by the taxpayer in the business or profession in the City of Sheffield Lake during the taxable period to the average original cost of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period, wherever situated.

As used in the preceding paragraph, tangible personal or real property shall include property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight;

(b) Wages, salaries, and other compensation paid during the taxable period to individuals employed in the business or profession for services performed in the City of Sheffield Lake to wages, salaries, and other compensation paid during the same period to individuals employed in the business or profession, wherever the individual's services are performed, excluding compensation from which taxes are not required to be withheld under Section 191.04 (C);

(c) Total gross receipts of the business or profession from sales and rentals made and services performed during the taxable period in the City of Sheffield Lake to total gross receipts of the business or profession during the same period from sales, rentals, and services, wherever made or performed.

(2) (a) If the apportionment factors described in division (F)(l) of this section do not fairly represent the extent of a taxpayer's business activity in the City of Sheffield Lake, the taxpayer may request, or the Tax Administrator of the City of Sheffield Lake may require, that the taxpayer use, with respect to all or any portion of the income of the taxpayer, an alternative apportionment method involving one or more of the following:

(i) Separate accounting;

(ii) The exclusion of one or more of the factors;

(iii) The inclusion of one or more additional factors that would provide for a more fair apportionment of the income of the taxpayer to the municipal corporation;

(iv) A modification of one or more of the factors.

(b) A taxpayer request to use an alternative apportionment method shall be in writing and shall accompany a tax return, timely filed appeal of an assessment, or timely filed amended tax return. The taxpayer may use the requested alternative method unless the Tax Administrator denies the request in an assessment issued within the period prescribed by Section 191.12 (A).

(c) The Tax Administrator may require a taxpayer to use an alternative apportionment method as described in division (F)(2)(a) of this section, but only by issuing an assessment to the taxpayer within the period prescribed by Section 191.12 (A).

(d) Nothing in division (F)(2) of this section nullifies or otherwise affects any alternative apportionment arrangement approved by a the Tax Administrator or otherwise agreed upon by both the Tax Administrator and taxpayer before January 1, 2016.

(3) As used in division (F)(1)(b) of this section, "wages, salaries, and other compensation" includes only wages, salaries, or other compensation paid to an employee for services performed at any of the following locations:

(a) A location that is owned, controlled, or used by, rented to, or under the possession of one of the following:

(i) The employer;

(ii) A vendor, customer, client, or patient of the employer, or a related member of such a vendor, customer, client, or patient;

(iii) A vendor, customer, client, or patient of a person described in (F)(3)(a)(ii) of this section, or a related member of such a vendor, customer, client, or patient.

(b) Any location at which a trial, appeal, hearing, investigation, inquiry, review, court-martial, or similar administrative, judicial, or legislative matter or proceeding is being conducted, provided that the compensation is paid for services performed for, or on behalf of, the employer or that the employee's presence at the location directly or indirectly benefits the employer;

(c) Any other location, if the Tax Administrator determines that the employer directed the employee to perform the services at the other location in lieu of a location described in division (F) (3)(a) or (b) of this section solely in order to avoid or reduce the employer's municipal income tax liability. If the Tax Administrator makes such a determination, the employer may dispute the determination by establishing, by a preponderance of the evidence, that the Tax Administrator's determination was umeasonable.

(4) For the purposes of division (F)(l)(c) of this section, and except as provided in division (G) of this section, receipts from sales and rentals made and services performed shall be sitused to a municipal corporation as follows:

(a) Gross receipts from the sale of tangible personal property shall be sitused to the municipal corporation in which the sale originated. For the purposes of this division, a sale of property originates in the City of Sheffield Lake if, regardless of where title passes, the property meets any of the following criteria:

(i) The property is shipped to or delivered within the City of Sheffield Lake from a stock of goods located within the City of Sheffield Lake.

(ii) The property is delivered within the City of Sheffield Lake from a location outside the City of Sheffield Lake, provided the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales within the City of Sheffield Lake and the sales result from such solicitation or promotion.

(iii) The property is shipped from a place within the City of Sheffield Lake to purchasers outside the City of Sheffield Lake, provided that the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.

(b) Gross receipts from the sale of services shall be sitused to the City of Sheffield Lake to the extent that such services are performed in the City of Sheffield Lake.

(c) To the extent included in income, gross receipts from the sale of real property located in the City of Sheffield Lake shall be sitused to the City of Sheffield Lake.

(d) To the extent included in income, gross receipts from rents and royalties from real property located in the City of Sheffield Lake shall be sitused to the City of Sheffield Lake.

(e) Gross receipts from rents and royalties from tangible personal property shall be sitused to the City of Sheffield Lake based upon the extent to which the tangible personal property is used in the City of Sheffield Lake.

(5) The net profit received by an individual taxpayer from the rental of real estate owned directly by the individual, or by a disregarded entity owned by the individual, shall be subject to the City of Sheffield Lake's tax only if the property generating the net profit is located in the City of Sheffield Lake or if the individual taxpayer that receives the net profit is a resident of the City of Sheffield Lake. The City of Sheffield Lake shall allow such taxpayers to elect to use separate accounting for the purpose of calculating net profit sitused under this division to the municipal corporation in which the property is located.

(6) (a) Commissions received by a real estate agent or broker relating to the sale, purchase, or lease of real estate shall be sitused to the municipal corporation in which the real estate is located. Net profit reported by the real estate agent or broker shall be allocated to the City of Sheffield Lake, if applicable, based upon the ratio of the commissions the agent or broker received from the sale, purchase, or lease of real estate located in the City of Sheffield Lake to the commissions received from the sale, purchase, or lease of real estate everywhere in the taxable year.

(b) An individual who is a resident of the City of Sheffield Lake shall report the individual's net profit from all real estate activity on the individual's annual tax return for the City of Sheffield Lake. The individual may claim a credit for taxes the individual paid on such net profit to another municipal corporation to the extent that such a credit is allowed under the City of Sheffield Lake's income tax ordinance.

(7) When calculating the ratios described in division (F)(1) of this section for the purposes of that division or division (F)(2) of this section, the owner of a disregarded entity shall include in the owner's ratios the property, payroll, and gross receipts of such disregarded entity.

(8) Left intentionally blank.

(9) Intentionally left blank.

(G) (1) As used in this division:

(a) "Qualifying remote employee or owner" means an individual who is an employee of a taxpayer or who is a partner or member holding an ownership interest in a taxpayer that is treated as a partnership for federal income tax purposes, provided that the individual meets both of the following criteria:

(i) The taxpayer has assigned the individual to a qualifying reporting location.

(ii) The individual is permitted or required to perform services for the taxpayer at a qualifying remote work location.

(b) "Qualifying remote work location" means a permanent or temporary location at which an employee or owner chooses or is required to perform services for the taxpayer, other than a reporting location of the taxpayer or any other location owned or controlled by a customer or client of the taxpayer. "Qualifying remote work location" may include the residence of an employee or owner and may be located outside of a municipal corporation that imposes an income tax in accordance with this chapter. An employee or owner may have more than one qualifying remote work location during a taxable year.

(i) A permanent or temporary place of doing business, such as an office, warehouse, storefront, construction site, or similar location, that is owned or controlled directly or indirectly by the taxpayer;

(ii) Any location in this state owned or controlled by a customer or client of the taxpayer, provided that the taxpayer is required to withhold taxes under Section 191.04 of this Ordinance, on qualifying wages paid to an employee for the performance of personal services at that location.

(d) "Qualifying reporting location" means one of the following:

(i) The reporting location in this state at which an employee or owner performs services for the taxpayer on a regular or periodic basis during the taxable year;

(ii) If no reporting location exists in this state for an employee or owner under division (G)(1)(d)(i) of this section, the reporting location in this state at which the employee's or owner's supervisor regularly or periodically reports during the taxable year;

(iii) If no reporting location exists in this state for an employee or owner under division (G)(1)(d)(i) or (ii) of this section, the location that the taxpayer otherwise assigns as the employee's or owner's qualifying reporting location, provided the assignment is made in good faith and is recorded and maintained in the taxpayer's business records. A taxpayer may change the qualifying reporting location designated for an employee or owner under this division at any time.

(2) For tax years ending on or after December 31, 2023, a taxpayer may elect to apply the provisions of this division to the apportionment of its net profit from a business or profession. For taxpayers that make this election, the provisions of division (F) of this section apply to such apportionment except as otherwise provided in this division.

A taxpayer shall make the election allowed under this division in writing on or with the taxpayer's net profit return or, if applicable, a timely filed amended net profit return or a timely filed appeal of an assessment. The election applies to the taxable year for which that return or appeal is filed and for all subsequent taxable years, until the taxpayer revokes the election.

The taxpayer shall make the initial election with the tax administrator of each municipal corporation with which, after applying the apportionment provisions authorized in this division, the taxpayer is required to file a net profit tax return for that taxable year. A taxpayer shall not be required to notify the tax administrator of a municipal corporation in which a qualifying remote employee's or owner's qualifying remote work location is located, unless the taxpayer is otherwise required to file a net profit return with that municipal corporation due to business operations that are unrelated to the employee's or owner's activity at the qualifying remote work location.

After the taxpayer makes the initial election, the election applies to every municipal corporation in which the taxpayer conducts business. The taxpayer shall not be required to file a net profit return with a municipal corporation solely because a qualifying remote employee's or owner's qualifying remote work location is located in such municipal corporation.

Nothing in this division prohibits a taxpayer from making a new election under this division after properly revoking a prior election.

(3) For the purpose of calculating the ratios described in division (F)(1) of this section, all of the following apply to a taxpayer that has made the election described in division (G)(2):

(a) For the purpose of division (F)(1)(a) of this section, the average original cost of any tangible personal property used by a qualifying remote employee or owner at that individual's qualifying remote work location shall be sitused to that individual's qualifying reporting location.

(b) For the purpose of division (F)(1)(b) of this section, any wages, salaries, and other compensation paid during the taxable period to a qualifying remote employee or owner for services performed at that individual's qualifying remote work location shall be sitused to that individual's qualifying reporting location.

(c) For the purpose of division (F)(1)(c) of this section, and notwithstanding division (F)(4) of this section, any gross receipts of the business or profession from services performed during the taxable period by a qualifying remote employee or owner for services performed at that individual's qualifying remote work location shall be sitused to that individual's qualifying reporting location.

(4) Nothing in this division prevents a taxpayer from requesting, or a tax administrator from requiring, that the taxpayer use, with respect to all or a portion of the income of the taxpayer, an alternative apportionment method as described in division (F)(2) of this section. However, a tax administrator shall not require an alternative apportionment method in such a manner that it would require a taxpayer to file a net profit return with a municipal corporation solely because a qualifying remote employee's or owner's qualifying remote work location is located in that municipal corporation.

(5) Except as otherwise provided in this division, nothing in this division is intended to affect the withholding of taxes on qualifying wages pursuant to Section 191.04 of this Ordinance.

TITLE NINE

191.04 COLLECTION AT SOURCE.

Withholding provisions.

(A) Each employer, agent of an employer, or other payer located or doing business in the City of Sheffield Lake shall withhold an income tax from the qualifying wages earned and/or received by each employee in the City of Sheffield Lake. Except for qualifying wages for which withholding is not required under Section 191.03, or division (B)(4) or (6) of this section, the tax shall be withheld at the rate, specified in Section 191.01 of this Chapter, of 2.0%. An employer, agent of an employer, or other payer shall deduct and withhold the tax from qualifying wages on the date that the employer, agent, or other payer directly, indirectly, or constructively pays the qualifying wages to, or credits the qualifying wages to the benefit of, the employee.

(B) (1) Except as provided in division (B)(2) of this section, an employer, agent of an employer, or other payer shall remit to the Tax Administrator of the City of Sheffield Lake the greater of the income taxes deducted and withheld or the income taxes required to be deducted and withheld by the employer, agent, or other payer according to the following schedule:

(a) Taxes required to be deducted and withheld shall be remitted monthly to the Tax Administrator if the total taxes deducted and withheld or required to be deducted and withheld by the employer, agent, or other payer on behalf of the City of Sheffield Lake in the preceding calendar year exceeded $2,399, or if the total amount of taxes deducted and withheld or required to be deducted and withheld on behalf of the City of Sheffield Lake in any month of the preceding calendar quarter exceeded $200.

Payment under division (B)(l)(a) of this section shall be made to the Tax Administrator not later than 15 days after the last day of each month for which the tax was withheld.

(b) Any employer, agent of an employer, or other payer not required to make payments under division (B)(l)(a) of this section of taxes required to be deducted and withheld shall make quarterly payments to the Tax Administrator not later than the 15th day of the month following the end of each calendar quarter.

(2) If the employer, agent of an employer, or other payer is required to make payments electronically for the purpose of paying federal taxes withheld on payments to employees under Section 6302 of the Internal Revenue Code, 26 C.F.R. 31.6302-1, or any other federal statute or regulation, the payment shall be made by electronic funds transfer to the Tax Administrator of all taxes deducted and withheld on behalf of the City of Sheffield Lake. The payment of tax by electronic funds transfer under this division does not affect an employer's, agent's, or other payer's obligation to file any return as required under this section.

(3) An employer, agent of an employer, or other payer shall make and file a return showing the amount of tax withheld by the employer, agent, or other payer from the qualifying wages of each employee and remitted to the Tax Administrator. A return filed by an employer, agent, or other payer under this division shall be accepted by Tax Administrator and the City of Sheffield Lake as the return required of an non-resident employee whose sole income subject to the tax under this Chapter is the qualifying wages reported by the employee's employer, agent of an employer, or other payer.

(4) An employer, agent of an employer, or other payer is not required to withhold the City of Sheffield Lake income tax with respect to an individual's disqualifying disposition of an incentive stock option if, at the time of the disqualifying disposition, the individual is not an employee of either the corporation with respect to whose stock the option has been issued or of such corporation's successor entity.

(5) (a) An employee is not relieved from liability for a tax by the failure of the employer, agent of an employer, or other payer to withhold the tax as required under this Chapter or by the employer's, agent's, or other payer's exemption from the requirement to withhold the tax.

(b) The failure of an employer, agent of an employer, or other payer to remit to the City of Sheffield Lake the tax withheld relieves the employee from liability for that tax unless the employee colluded with the employer, agent, or other payer in connection with the failure to remit the tax withheld.

(6) Compensation deferred before June 26, 2003, is not subject to a the City of Sheffield Lake income tax or income tax withholding requirement to the extent the deferred compensation does not constitute qualifying wages at the time the deferred compensation is paid or distributed.

(7) Each employer, agent of an employer, or other payer required to withhold taxes is liable for the payment of that amount required to be withheld, whether or not such taxes have been withheld, and such amount shall be deemed to be held in trust for the City of Sheffield Lake until such time as the withheld amount is remitted to the Tax Administrator.

(8) On or before the last day of February of each year, an employer shall file a withholding reconciliation return with the Tax Administrator listing:

(a) The names, addresses, and social security numbers of all employees from whose qualifying wages tax was withheld or should have been withheld for the City of Sheffield Lake during the preceding calendar year;

(b) The amount of tax withheld, if any, from each such employee, the total amount of qualifying wages paid to such employee during the preceding calendar year;

(c) The name of every other municipal corporation for which tax was withheld or should have been withheld from such employee during the preceding calendar year;

(d) Any other information required for federal income tax reporting purposes on Internal Revenue Service form W-2 or its equivalent form with respect to such employee;

(e) Other information as may be required by the Tax Administrator.

(9) The officer or the employee of the employer, agent of an employer, or other payer with control or direct supervision of or charged with the responsibility for withholding the tax or filing the reports and making payments as required by this section, shall be personally liable for a failure to file a report or pay the tax due as required by this section. The dissolution of an employer, agent of an employer, or other payer does not discharge the officer's or employee's liability for a failure of the employer, agent of an employer, or other payer to file returns or pay any tax due.

(10) An employer is required to deduct and withhold the City of Sheffield Lake income tax on tips and gratuities received by the employer's employees and constituting qualifying wages, but only to the extent that the tips and gratuities are under the employer's control. For the purposes of this division, a tip or gratuity is under the employer's control if the tip or gratuity is paid by the customer to the employer for subsequent remittance to the employee, or if the customer pays the tip or gratuity by credit card, debit card, or other electronic means.

(11) The Tax Administrator shall consider any tax withheld by an employer at the request of an employee, when such tax is not otherwise required to be withheld by this Chapter, to be tax required to be withheld and remitted for the purposes of this section.

Occasional Entrant- Withholding.

(a) "Employer" includes a person that is a related member to or of an employer.

(b) "Fixed location" means a permanent place of doing business in this state, such as an office, warehouse, storefront, or similar location owned or controlled by an employer.

(c) "Principal place of work" means the fixed location to which an employee is required to report for employment duties on a regular and ordinary basis. If the employee is not required to report for employment duties on a regular and ordinary basis to a fixed location, "principal place of work" means the worksite location in this state to which the employee is required to report for employment duties on a regular and ordinary basis. If the employee is not required to report for employment duties on a regular and ordinary basis to a fixed location or worksite location, "principal place of work" means the location in this state at which the employee spends the greatest number of days in a calendar year performing services for or on behalf of the employee's employer.

If there is not a single municipal corporation in which the employee spent the "greatest number of days in a calendar year" performing services for or on behalf of the employer, but instead there are two or more municipal corporations in which the employee spent an identical number of days that is greater than the number of days the employee spent in any other municipal corporation, the employer shall allocate any of the employee's qualifying wages subject to division (C)(2)(a)(i) of this section among those two or more municipal corporations. The allocation shall be made using any fair and reasonable method, including, but not limited to, an equal allocation among such municipal corporations or an allocation based upon the time spent or sales made by the employee in each such municipal corporation. A municipal corporation to which qualifying wages are allocated under this division shall be the employee's "principal place of work" with respect to those qualifying wages for the purposes of this section.

For the purposes of this division, the location at which an employee spends a particular day shall be determined in accordance with division (C)(2)(b) of this section, except that "location" shall be substituted for "municipal corporation" wherever "municipal corporation" appears in that division.

(d) "Professional athlete" means an athlete who performs services m a professional athletic event for wages or other remuneration.

(e) "Professional entertainer" means a person who performs services in the professional performing arts for wages or other remuneration on a per-event basis.

(f) "Public figure" means a person of prominence who performs services at discrete events, such as speeches, public appearances, or similar events, for wages or other remuneration on a per-event basis.

(g) "Worksite location" means a construction site or other temporary worksite in this state at which the employer provides services for more than 20 days during the calendar year. "Worksite location" does not include the home of an employee.

(2) (a) Subject to divisions (C)(3), (5), (6), and (7) of this section, an employer is not required to withhold the City of Sheffield Lake income tax on qualifying wages paid to an employee for the performance of personal services in the City of Sheffield Lake if the employee performed such services in the City of Sheffield Lake on 20 or fewer days in a calendar year, unless one of the following conditions applies:

(i) The employee's principal place of work is located in the City of Sheffield Lake.

(ii) The employee performed services at one or more presumed worksite locations in the City of Sheffield Lake. For the purposes of this division, "presumed worksite location" means a construction site or other temporary worksite in the City of Sheffield Lake at which the employer provides or provided services that can reasonably be, or would have been, expected by the employer to last more than 20 days in

a calendar year. Services can "reasonably be expected by the employer to last more than 20 days" if either of the following applies at the time the services commence:

(a) The nature of the services are such that it will require more than 20 days of the services to complete the services;

(b) The agreement between the employer and its customer to perform services at a location requires the employer to perform the services at the location for more than 20 days.

(iii) The employee is a resident of the City of Sheffield Lake and has requested that the employer withhold tax from the employee's qualifying wages as provided in Section 191.04.

(iv) The employee is a professional athlete, professional entertainer, or public figure, and the qualifying wages are paid for the performance of services in the employee's capacity as a professional athlete, professional entertainer, or public figure.

(b) For the purposes of division (C)(2)(a) of this section, an employee shall be considered to have spent a day performing services in the City of Sheffield Lake only if the employee spent more time performing services for or on behalf of the employer in the City of Sheffield Lake than in any other municipal corporation on that day. For the purposes of determining the amount of time an employee spent in a particular location, the time spent performing one or more of the following activities shall be considered to have been spent at the employee's principal place of work:

(i) Traveling to the location at which the employee will first perform services for the employer for the day;

(ii) Traveling from a location at which the employee was performing services for the employer to any other location;

(iii) Traveling from any location to another location in order to pick up or load, for the purpose of transportation or delivery, property that has been purchased, sold, assembled, fabricated, repaired, refurbished, processed, remanufactured, or improved by the employee's employer;

(iv) Transporting or delivering property described in division (C)(2)(b)(iii) of this section, provided that, upon delivery of the property, the employee does not temporarily or permanently affix the property to real estate owned, used, or controlled by a person other than the employee's employer;

(v) Traveling from the location at which the employee makes the employee's final delivery or pick-up for the day to either the employee's principal place of work or a location at which the employee will not perform services for the employer.

(3) If the principal place of work of an employee is located in another Ohio municipal corporation that imposes an income tax, the exception from withholding requirements described in division (C)(2)(a) of this section shall apply only if, with respect to the employee's qualifying wages described in that division, the employer withholds and remits tax on such qualifying wages to that municipal corporation.

(4) (a) Except as provided in division (C)(4)(b) of this section, if, during a calendar year, the number of days an employee spends performing personal services in the City of Sheffield Lake exceeds the 20-day threshold, the employer shall withhold and remit tax to the City of Sheffield Lake for any subsequent days in that calendar year on which the employer pays qualifying wages to the employee for personal services performed in the City of Sheffield Lake.

(b) An employer required to begin withholding tax for the City of Sheffield Lake under division (C)(4)(a) of this section may elect to withhold tax for the City of Sheffield Lake for the first 20 days on which the employer paid qualifying wages to the employee for personal services performed in the City of Sheffield Lake.

(5) If an employer's fixed location is the City of Sheffield Lake and the employer qualifies as a small employer as defined in Section 191.02, the employer shall withhold municipal income tax on all of the employee's qualifying wages for a taxable year and remit that tax only to the City of Sheffield Lake, regardless of the number of days which the employee worked outside the corporate boundaries of the City of Sheffield Lake.

To determine whether an employer qualifies as a small employer for a taxable year, the employer will be required to provide the Tax Administrator with the employer's federal income tax return for the preceding taxable year.

(6) Divisions (C)(2)(a) and (4) of this section shall not apply to the extent that the Tax Administrator and an employer enter into an agreement regarding the manner in which the employer shall comply with the requirements of Section 191.04. (Ord. 78-17. Passed 12-19-17.)

TITLE NINE

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.)

TITLE NINE

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.)

TITLE NINE

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.)

TITLE NINE

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.)

TITLE NINE

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.)

TITLE NINE

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.)

TITLE NINE

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.)

TITLE NINE

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.)

TITLE NINE

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.)

TITLE NINE

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.)

TITLE NINE

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.)

TITLE NINE

191.16 TAX INFORMATION CONFIDENTIAL.

(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by this Chapter is confidential, and no person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business ofthe City of Sheffield Lake as authorized by this Chapter. The Tax Administrator or a designee thereof may furnish copies of returns filed or otherwise received under this Chapter and other related tax information to the internal revenue service, the tax commissioner, and tax administrators of other municipal corporations.

(B) This section does not prohibit the City of Sheffield Lake from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers. (Ord. 70-15. Passed 12-8-15.)

TITLE NINE

191.17 FRAUD.

No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by the City of Sheffield Lake ordinance or state law to be filed with a the Tax Administrator, or knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or knowingly procure, counsel or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the City of Sheffield Lake or the Tax Administrator.

(Ord. 70-15. Passed 12-8-15.)

TITLE NINE

191.18 INTEREST AND PENALTIES.

(A) As used in this section:

(1) "Applicable law" means this Chapter, the resolutions, ordinances, codes, directives, instructions, and rules adopted by the City of Sheffield Lake provided they impose or directly or indirectly address the levy, payment, remittance, or filing requirements of the City of Sheffield Lake.

(2) "Federal short-term rate" means the rate of the average market yield on outstanding marketable obligations of the United States with remaining periods to maturity of three years or less, as determined under Section 1274 of the Internal Revenue Code, for July of the current year.

(3) "Income tax," "estimated income tax," and "withholding tax" means any income tax, estimated income tax, and withholding tax imposed by the City of Sheffield Lake pursuant to applicable law, including at any time before January 1, 2016.

(4) "Interest rate as described in division (A) of this section" means the federal short-term rate, rounded to the nearest whole number percent, plus five percent. The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined in accordance with division (A)(2) of this section.

(5) "Return" includes any tax return, report, reconciliation, schedule, and other document required to be filed with a the Tax Administrator or the City of Sheffield Lake by a taxpayer, employer, any agent of the employer, or any other payer pursuant to applicable law, including at any time before January 1, 2016.

(6) "Unpaid estimated income tax" means estimated income tax due but not paid by the date the tax is required to be paid under applicable law.

(7) "Unpaid income tax" means income tax due but not paid by the date the income tax is required to be paid under applicable Jaw.

(8) "Unpaid withholding tax" means withholding tax due but not paid by the date the withholding tax is required to be paid under applicable law.

(9) "Withholding tax" includes amounts an employer, any agent of an employer, or any other payer did not withhold in whole or in part from an employee's qualifying wages, but that, under applicable law, the employer, agent, or other payer is required to withhold from an employee's qualifying wages.

(B) (1) This section applies to the following:

(a) Any return required to be filed under applicable law for taxable years beginning on or after January 1, 2016;

(b) Income tax, estimated income tax, and withholding tax required to be paid or remitted to the City of Sheffield Lake on or after January 1, 2016.

(2) This section does not apply to returns required to be filed or payments required to be made before January 1, 2016, regardless of the filing or payment date. Returns required to be filed or payments required to be made before January 1, 2016, but filed or paid after that date shall be subject to the ordinances or rules and regulations, as adopted before January 1, 2016, of the City of Sheffield Lake to which the return is to be filed or the payment is to be made.

(C) Should any taxpayer, employer, agent of the employer, or other payer for any reason fails, in whole or in part, to make timely and full payment or remittance of income tax, estimated income tax, or withholding tax or to file timely with the-the City of Sheffield Lake any return required to be filed, the following penalties and interest shall apply:

(1) Interest shall be imposed at the rate described in division (A) of this section, per annum, on all unpaid income tax, unpaid estimated income tax, and unpaid withholding tax.

(2) (a) With respect to unpaid income tax and unpaid estimated income tax, the City of Sheffield Lake may impose a penalty equal to fifteen percent (15%) of the amount not timely paid.

(b) With respect to any unpaid withholding tax, the City of Sheffield Lake may impose a penalty not exceeding fifty percent (50%) of the amount not timely paid.

(3) (a) For tax years ending on or before December 31, 2022, with respect to returns other than estimated income tax returns, the City of Sheffield Lake may impose a penalty of $25 for each failure to timely file each return, regardless of the liability shown thereon for each month, or any fraction thereof, during which the return remains unfiled regardless of the liability shown thereon. The penalty shall not exceed $150 for each failure.

(b) For tax years ending on or after January 1, 2023, with respect to returns other than estimated income tax returns, the City of Sheffield Lake may impose a penalty not exceeding $25 for each failure to timely file each return, regardless of the liability shown thereon, except that the City of Sheffield Lake shall abate or refund the penalty assessed on a taxpayer's first failure to timely file a return after the taxpayer files that return.

(D) Nothing in this section requires the City of Sheffield Lake to refund or credit any penalty, amount of interest, charges, or additional fees that the City of Sheffield Lake has properly imposed or collected before January 1, 2016.

(E) Nothing in this section limits the authority of the City of Sheffield Lake to abate or partially abate penalties or interest imposed under this section when the Tax Administrator determines, in the Tax Administrator's sole discretion, that such abatement is appropriate.

(F) By the 31st day of October of each year the City of Sheffield Lake shall publish the rate described in division (A) of this section applicable to the next succeeding calendar year.

(G) The City of Sheffield Lake may impose on the taxpayer, employer, any agent of the employer, or any other payer the City of Sheffield Lake's post-judgment collection costs and fees, including attorney's fees. (Ord. 42-23. Passed 11-28-23.)

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.)

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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.)

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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.)

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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.

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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.)

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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.)

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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.)

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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.)

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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.)

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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.

(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.)

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CHAPTER 193

License Tax

CROSS REFERENCES

State provisions - see Ohio R.C. Ch. 4507

Income tax - see ADM. Ch. 191

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193.01 IMPOSITION; PURPOSE.

For the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this chapter; and for planning, constructing, improving, maintaining and repairing public roads, highways and streets; maintaining and repairing bridges and viaducts; paying the City’s portion of the costs and expenses of cooperating with the Department of Transportation in the planning, improvement and construction of State highways; paying the City’s portion of the compensation, damages, cost and expenses of planning, constructing, reconstructing, improving, maintaining and repairing roads and streets; paying any costs apportioned to the City under Ohio R.C. 4907.47; paying debt service charges on notes or bonds of the City issued for such purposes; purchasing, erecting and maintaining street and traffic signs and markers; purchasing, erecting and maintaining traffic lights and signals; and to supplement revenue already available for such purposes, there is hereby levied an annual license tax, in addition to the tax levied by Ohio R.C. 4503.02, 4503.07 and 4503.18, upon the operation of motor vehicles on the public roads or highways.

(Ord. 114-76. Passed 12-14-76.)

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193.02 RATE.

(a) Such tax shall be at the rate of five dollars ($5.00) per motor vehicle on all motor vehicles the district of registration of which, as defined in Ohio R.C. 4503.10 is in the City, and which are not subject to a County motor vehicle license tax previously levied by a resolution adopted pursuant to Ohio R.C. 4504.02.

(b) Such tax shall be in addition to the taxes at the rates specified in Ohio R.C. 4503.04 and 4503.16, subject to reductions in the manner provided in Ohio R.C. 4503.13 and the exemptions provided in Ohio R.C. 4503.101 (4503.10.1), 4503.16, 4503.17 and 4503.171 (4503.17.1).

(c) The Clerk of Council is hereby directed to certify a true and certified copy of this chapter to the State of Ohio Registrar of Motor Vehicles not later than August 1, 1977.

(Ord. 114-76. Passed 12-14-76.)

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193.03 MUNICIPAL LIABILITY.

Nothing in this chapter shall be construed as imposing liability upon the City for injury to person or property as a result of any defect in a street or road within the City.

(Ord. 114-76. Passed 12-14-76.)

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193.04 ADDITIONAL LEVY.

There is hereby levied pursuant to Ohio R.C. 4504.172 an annual license tax, without regard to any tax being levied pursuant to Ohio R.C. 4504.06, 4504.17 or 4504.171 (4504.17.1) or received pursuant to Ohio R.C. 4504.04, and in addition to the tax levied by Ohio R.C. 4503.02, 4503.07 and 4503.18, upon the operation of motor vehicles on the public roads or highways. The tax being levied pursuant to this section shall be at the rate of five dollars ($5.00) per motor vehicle on all motor vehicles the district of registration of which, as defined in Ohio R.C. 4503.10 is in the City of Sheffield Lake, Ohio. This additional Municipal license tax shall be in addition to the taxes at the rate specified in Ohio R.C. 4503.04 and 4503.16, subject to the reductions in the manner provided in Ohio R.C. 4503.11 and the exemptions provided in Ohio R.C. 4503.16, 4503.17, 4503.171 (4503.17.1), 4503.41 and 4503.43. (Ord. 32-89. Passed 5-1- 89.)