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