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(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 Sheff...

 (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  ...

 (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 righ...

(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...

 (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 T...

(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 o...

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 ...

(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, pay...

(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 ...

(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 Sheffie...

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 S...

(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 a...

 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 except...

 (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 chap...

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 wi...

   (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 ...

  (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 su...

License Tax CROSS REFERENCES State provisions - see Ohio R.C. Ch. 4507 Income tax - see ADM. Ch. 191