Ordinance 33-01

 

ARTICLE 1

TITLE AND CITATIONS

An Ordinance to amend and revise the Income Tax Ordinance for the Village of Bellville, Ohio, originally adopted under Ordinance 37-68 and revised by Ordinance 32-72 and to amend Articles 2.02, 3.04, 4.01, 5.01 and Article 9 in keeping with Ohio House Bill 477, to provide for the continued levy of the income tax on salaries, wages, commissions and other compensation, and on net profits; new definitions, requirements for return and payment of tax; exceptions to the income tax; declarations of income tax due; credit for tax paid to other municipalities; extension requests; allocation of net profits; requirements for consolidated returns; amending an income tax return; collection of unpaid taxes; provisions for refunds and overpayment of income taxes; provide for a Department of Taxation; the establishment of interest and penalty assessments; the establishment of penalties and violations of the income tax ordinance; request for reports and informational returns by landlords; allocation of funds; duties of the Village Clerk; the confidentiality of tax records; establishing a Board of Review; and declaring an emergency.

ENACTING CLAUSE:

BE IT RESOLVED BY THE COUNCIL OF THE VILLAGE OF BELLVILLE, OHIO, THREE FOURTHS OF THE MEMBERS CONCURRING:

This Ordinance shall be known and cited as the Income Tax Ordinance of the Village of Bellville, Ohio (hereinafter referred to as "this Ordinance.")