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 (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" me...

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...

 (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...

   (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)    Inc...

(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...