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181.01 CLERK OF COURT.

PART ONE TITLE SEVEN

  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.)

181.02 DEPUTY CLERK OF COURT

PART ONE TITLE SEVEN

  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 C...

181.03 APPOINTMENT AND TERM OF CLERKS.

PART ONE TITLE SEVEN

   (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 ti...

181.04 COMPENSATION.

PART ONE TITLE SEVEN

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

181.05 CONTEMPT OF COURT.

PART ONE TITLE SEVEN

(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 office...

181.06 PRESIDENT OF COUNCIL AUTHORIZED TO EXECUTE CHECKS.

PART ONE TITLE SEVEN

   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.)

181.07 COSTS OF INCARCERATION.

PART ONE TITLE SEVEN

 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...

181.08 MUNICIPAL MAYOR’S COURT COMPUTER FUND.

PART ONE TITLE SEVEN

   (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...

181.09 MAYOR’S COURT MAGISTRATE.

PART ONE TITLE SEVEN

 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. 85-1...

181.99 PENALTY.

PART ONE TITLE SEVEN

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

PART ONE

Taxation

CHAPTER 191

PART ONE TITLE NINE

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

191.01 AUTHORITY TO LEVY TAX; PURPOSE OF TAX.

PART ONE TITLE NINE

(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 Sh...

191.02 DEFINITIONS.

PART ONE TITLE NINE

(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 meanin...

191.03 IMPOSITION OF TAX.

PART ONE TITLE NINE

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...

191.04 COLLECTION AT SOURCE.

PART ONE TITLE NINE

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 Sheffiel...

191.05 ANNUAL RETURN; FILING.

PART ONE TITLE NINE

(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 ...

191.06 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.

PART ONE TITLE NINE

(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 o...