Income Tax Ordinance 2015 and Prior

2016 Tax Filing Forms are Available on the Tax Link

HERE

June 26, 2017 Planning Commission
7:00 p.m. Village Hall



 

July 6th, 2017 Council Meeting
5:30 p.m. Bellville Police Department

July 10th 2017 Cemetery Board
7:00 p.m. Village Hall

July 18th, 2017 Council Meeting
5:30 p.m. Bellville Police Department

July 24th, 2017 Planning Commission
7:00 p.m. Village Hall

Announcements
Tuesday September 26, 2017
Public Announcements

Tax Ordinance 2015 and Prior

Income Tax Ordinance 2015 and Prior

Village of Bellville, Ohio
December 3, 2001- December 31, 2015

 
 TABLE OF CONTENTS
 Page
ARTICLE 1
TITLE AND CITATIONS
 1
     
ARTICLE 2  
 CONSTRUCTION OF LANGUAGE AND DEFINITIONS
 2
Section 2.01 
Construction of Language  
 2
Section 2.02 
 Definitions
 3
     
ARTICLE 3 
INCOME TAX LEVY  
 10
Section 3.01 
Mandatory Registration  
 10
Section 3.02  
Authorization of Income Tax Levy  
 10
Section 3.03  
Business Allocation Formula  
 12
Section 3.04 
  Exemptions
 15
     
 ARTICLE 4
COLLECTION AT SOURCE  
 17
Section 4.01 
  Collection of Tax
 17
Section 4.02 
  Employer Responsible for Collection and Holding Tax
 20
Section 4.03 
 Payment Schedule
 21
Section 4.04
  Reconciliation of Tax Withheld
 22
Section 4.05 
  Reports and Informational Returns by Landlords
 23
 Section 4.06
 Payments by Self Employed Individual, Contractor or Sub-Contractor
 23
Section 4.07 
 Monthly and Quarterly Remittance Reports Required
 23
     
 ARTICLE 5
 TAX FILING PROVISIONS
 24
 Section 5.01
  Filing of Return and Payment of Taxes
 24
 Section 5.02
  Late Filing Fee
 29
     
 ARTICLE 6
 DECLARATIONS
 30
 Section 6.01
 Filing of Declaration
 30
 Section 6.02
 Payment Accompanying Declaration
 30
     
 ARTICLE 7
 ADMINISTRATION AND ENFORCEMENT
 32
 Section 7.01
  Authority of Village Clerk
 32
Section 7.02 
 Duties of Village Clerk
 33
     
 ARTICLE 8
 DEPARTMENT OF TAXATION
 35
 Section 8.01
 Authorization
 35
 Section 8.02
 Allocation of Income Tax Funds
 35
     
 ARTICLE 9
 BOARD OF INCOME TAX APPEAL
 36
 Section 9.01
  Representation
 36
     
 ARTICLE 10
 PENALTIES AND VIOLATIONS
 38
 Section 10.01
Interest and Penalties  
 38
 Section 10.02
  Violations
 39
     
 ARTICLE 11
 CONFIDENTIALITY
 41
     
 ARTICLE 12
 SAVINGS CLAUSE
 42
     
 ARTICLE 13
 EFFECTIVE DATE
 43
     
ARTICLE 14 
 REPEALER CLAUSE
 44
     
 ARTICLE 15
 EMERGENCY CLAUSE
 45
     

 

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