Recently Updated Pages
191.23 RENTAL AND LEASED PROPERTY.
(A) All property owners of real property located in the City of Sheffield Lake, who rent or ot...
191.22 AUTHORITY TO CREATE RULES AND REGULATIONS.
Nothing in this Chapter prohibits the legislative authority of the City of Sheffield Lake, or a T...
191.21 BOARD OF TAX REVIEW.
(A) (1) The Board of Tax Review shall consist of three members. Two members shall be appoint...
191.20 REQUEST FOR OPINION OF THE TAX ADMINISTRATOR.
(A) An "opinion of the Tax Administrator" means an opinion issued under this section with resp...
191.18 INTEREST AND PENALTIES.
(A) As used in this section: (1) "Applicable law" means this Chapter, the resolutions...
191.17 FRAUD.
No person shall knowingly make, present, aid, or assist in the preparation or presentation of a f...
191.16 TAX INFORMATION CONFIDENTIAL.
(A) Any information gained as a result of returns, investigations, hearings, or verifications ...
191.15 ADMINISTRATION OF CLAIMS.
(A) As used in this section, "claim" means a claim for an amount payable to the City of Shef...
191.14 SERVICE OF ASSESSMENT.
(A) As used in this section: (1) “Last known address" means the address the Tax Admin...
191.13 AUDITS.
(A) At or before the commencement of an audit, the Tax Administrator shall provide to the tax...
191.12 LIMITATIONS.
(A) (1) (a) Civil actions to recover municipal income taxes and penalties and interest on...
191.11 AMENDED RETURNS.
(A) (1) If a taxpayer's tax liability shown on the annual tax return for the City of Sheffie...
191.10 SECOND MUNICIPALITY IMPOSING TAX AFTER TIME PERIOD ALLOWED FOR REFUND.
(A) Income tax that has been deposited with the City of Sheffield Lake, but should have bee...
191.09 REQUESTS FOR REFUNDS.
(A) As used in this section, "withholding tax" has the same meaning as in Section 191.18. ...
191.08 ROUNDING OF AMOUNTS.
A person may round to the nearest whole dollar all amounts the person is required to enter on any...
191.07 ESTIMATED TAXES.
(A) As used in this section: (1) "Estimated taxes" means the amount that the taxpaye...
191.06 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.
(A) Every individual taxpayer domiciled in the City of Sheffield Lake who is required to and d...
191.05 ANNUAL RETURN; FILING.
(A) An annual City of Sheffield Lake income tax return shall be completed and filed by every i...
191.04 COLLECTION AT SOURCE.
Withholding provisions. (A) Each employer, agent of an employer, or other payer located or ...
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 ...