284-1964-2 - CHAPTER 2 UNIFORM CITY INCOME TAX ORDINANCE (141.601...141.699)
- Section 141.601 - Uniform city income tax ordinance; short title.
- Section 141.602 - Uniform city income tax ordinance; rules of construction, definitions.
- Section 141.603 - Definitions; A to D.
- Section 141.604 - Definitions; C.
- Section 141.605 - Definitions; D.
- Section 141.606 - Definitions; E, F.
- Section 141.607 - Definitions; F to N.
- Section 141.608 - Definitions; N to P.
- Section 141.609 - Definitions; R to T.
- Section 141.611 - Excise tax on incomes; rates.
- Section 141.611a - Ordinance, resolution, or agreement to dedicate and transfer funds; purposes; commencement; amount; definitions.
- Section 141.611b - City as qualified local unit of government; dedication and transfer of funds; purposes; use of federal data facility fund; amount; definitions.
- Section 141.612 - Excise tax on incomes; application to resident individuals.
- Section 141.613 - Types of nonresident income to which tax applicable; extent and basis of tax.
- Section 141.614 - Excise tax on incomes; taxable net profits of a corporation, definition.
- Section 141.615 - Excise tax on incomes; unincorporated business, profession; sole proprietorship, partnership.
- Section 141.616 - Unincorporated business, profession, or activity; return.
- Section 141.617 - Unincorporated business, profession, or activity; election to pay tax.
- Section 141.618 - Partial business activity in city; apportionment of net profit.
- Section 141.619 - Partial business activity in city; separate accounting method.
- Section 141.620 - Partial business activity in city; business allocation percentage method.
- Section 141.621 - Partial business activity in city; percentage of average net book value; gross rental value of real property.
- Section 141.622 - Partial business activity in city; percentage of compensation paid employees.
- Section 141.623 - Partial business activity in city; percentage of gross revenue.
- Section 141.624 - Partial business activity in city; business allocation percentage.
- Section 141.625 - Partial business activity in city; substitute methods.
- Section 141.626 - Capital gains and losses; determination.
- Section 141.627 - Estates or trusts, deemed nonresidents; definitions.
- Section 141.628 - Income from estates and trusts.
- Section 141.631 - Exemptions.
- Section 141.632 - Payments and benefits not subject to tax.
- Section 141.633 - Deductible expenses generally.
- Section 141.634 - Deductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or account.
- Section 141.635 - Qualified taxpayer within renaissance zone; determination of deductions claimed.
- Section 141.641 - Annual return; joint return.
- Section 141.642 - Returns; contents.
- Section 141.643 - Payment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability; definitions.
- Section 141.644 - Federal income tax return; eliminations.
- Section 141.645 - Net profits; consolidated returns.
- Section 141.646 - Amended return; change of method of accounting.
- Section 141.651 - Withholding of tax by employer; employer as trustee; failure or refusal to deduct and withhold tax; liability; discharge.
- Section 141.652 - Tax withheld; payments or persons excepted.
- Section 141.653 - Tax withheld; payment by employee or employer.
- Section 141.654 - Tax withheld; exemptions claimed; percentage of work done at predominant place of employment; qualified taxpayer within renaissance zone.
- Section 141.655 - Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone.
- Section 141.656 - Refusal by employee to furnish withholding certificate; withholding by employer; report.
- Section 141.657 - Tax withheld; withholding tables; first compensation taxable.
- Section 141.658 - Tax withheld; overwithheld tax, refund.
- Section 141.659 - Tax withheld; correction of error, refund.
- Section 141.660 - Tax withheld; payment by employer; return; electronic funds transfer.
- Section 141.661 - Tax withheld; employer's reconciliation of quarterly returns; deficiency; refund; information return; cessation of business.
- Section 141.662 - Declaration of estimated tax; filing; form; time; exceptions.
- Section 141.663 - Declaration of estimated tax not withheld; computation; payment; installments.
- Section 141.664 - Annual return; filing; extension of time; failure to file; penalty.
- Section 141.664a - Sale of business or stock of goods or quitting business; liability for tax; escrow by purchaser; release to purchaser of known tax liability; failure to comply with escrow requireme
- Section 141.665 - Credit for city income tax paid another city.
- Section 141.666 - Fractional part of a cent or dollar.
- Section 141.671 - Rules and regulations; adoption; enforcement; forms; collection of tax.
- Section 141.672 - Special ruling; appeal to income tax board of review.
- Section 141.673 - Examination of books and records; witnesses; additional provisions relating to dispute resolution; protest to notice of intent to assess tax.
- Section 141.674 - Information confidential; divulgence, penalty, discharge from employment.
- Section 141.681 - Repealed. 1996, Act 478, Eff. Jan. 1, 1996.
- Section 141.682 - Payment of tax; interest; “adjusted prime rate” defined; penalty for delay; waiver of penalty for reasonable cause.
- Section 141.683 - Additional tax assessment; when interest and penalty not imposed.
- Section 141.684 - Due and unpaid assessment; determination; procedure.
- Section 141.685 - Final assessment; protest.
- Section 141.686 - Failure to pay tax; demand; recovery; prosecution.
- Section 141.687 - Jeopardy assessment; procedure.
- Section 141.688 - Statute of limitations; waiver; payment of tax.
- Section 141.689 - Statute of limitations; refund.
- Section 141.691 - Income tax board of review; appointment of city residents; selection of officers; adoption, filing, inspection, and copies of rules of procedure; quorum; conflict of interests; recor
- Section 141.692 - Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund.
- Section 141.693 - Appeal to state tax commissioner or tax tribunal; procedure.
- Section 141.694 - Appeal to court of appeals or supreme court; procedure.
- Section 141.695 - Payment to taxpayer from city general fund or city income tax trust fund.
- Section 141.699 - Violations; misdemeanor; penalties.