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Cleveland |
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Code of Ordinances |
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Part ONE. ADMINISTRATIVE CODE |
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Title XVII. TAXATION |
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Chapter 191. MUNICIPAL INCOME TAX |
| § 191.0101. Purpose of Levy |
| § 191.0301. Definitions Generally |
| § 191.030101. Adjusted Federal Taxable Income |
| § 191.030102. Administrative Rulings |
| § 191.0302. Administrator |
| § 191.0303. Association |
| § 191.0304. Board of Review |
| § 191.030401. Board of Tax Appeals |
| § 191.0305. Business |
| § 191.030501. City |
| § 191.0306. Corporation |
| § 191.0307. Employee |
| § 191.0308. Employer |
| § 191.0309. Fiscal Year |
| § 191.0310. Gross Receipts |
| § 191.031001. Intangible Income |
| § 191.031002. Internal Revenue Code |
| § 191.0311. Net Profits |
| § 191.0312. Nonresident |
| § 191.031201. Nonresident Owner |
| § 191.0313. Nonresident Unincorporated Business Entity |
| § 191.031301. Ohio Revised Code |
| § 191.031302. Other Payer |
| § 191.031303. Owner |
| § 191.031304. Pass-Through Entity |
| § 191.0314. Person |
| § 191.0315. Place of Business |
| § 191.031501. Qualifying Wages |
| § 191.0316. Resident |
| § 191.031601. Resident Owner |
| § 191.0317. Resident Unincorporated Business Entity |
| § 191.031701. Rules and Regulations |
| § 191.031702. S Corporation |
| § 191.031703. State |
| § 191.031704. Tax Commissioner |
| § 191.0318. Taxable Income |
| § 191.031801. Taxable Situs |
| § 191.0319. Taxable Year |
| § 191.0320. Taxpayer |
| § 191.0321. Unincorporated Business Entity |
| § 191.0501. Rate and Taxable Income |
| § 191.050101. Additional Taxable Income - Repealed |
| § 191.0502. Effective Date |
| § 191.0701. Method of Determination |
| § 191.0702. Sales Made in the City |
| § 191.0703. Total Allocation |
| § 191.0704. Rentals |
| § 191.0705. Operating Loss; Carry Forward |
| § 191.0901. Sources of Income Not Taxed |
| § 191.1101. Date for Filing Returns |
| § 191.1102. Form and Content of Return |
| § 191.1103. Extension of Time for Filing Returns |
| § 191.1104. Consolidated Returns |
| § 191.1105. Amended Returns |
| § 191.1301. Payment of Tax on Filing of Return |
| § 191.1302. Collection at Source |
| § 191.1303. Declarations of Income Not Collected at Source |
| § 191.1304. Filing of Declaration |
| § 191.1305. Form of Declaration |
| § 191.1306. Payment to Accompany Declaration |
| § 191.1307. Annual Return |
| § 191.1501. Interest on Unpaid Tax |
| § 191.1502. Penalties on Unpaid Tax |
| § 191.1503. Exceptions to Penalties |
| § 191.1504. Abatement of Interest and Penalty |
| § 191.1505. Violations |
| § 191.1506. Limitation of Prosecution |
| § 191.1507. Failure to Procure Tax Forms |
| § 191.1701. Unpaid Taxes Recoverable as Other Debts |
| § 191.1702. Refund of Taxes Erroneously Paid |
| § 191.1703. Amounts of Less than One Dollar |
| § 191.1901. [RESERVED] |
| § 191.1902. Cleveland Resident Subject to Income Tax in Other Municipality |
| § 191.1903. Claim for Credit |
| § 191.2001. Deposit of Funds |
| § 191.2002. Monthly Report of Undistributed Balance |
| § 191.2101. Disbursement of Funds Collected |
| § 191.2301. Receipt and Records of Tax |
| § 191.2302. Enforcement of Collection |
| § 191.2303. Authority to Make and Enforce Regulations |
| § 191.2304. Authority to Arrange Installment Payments |
| § 191.2305. Authority to Determine Amount of Tax Due |
| § 191.2306. Investigations |
| § 191.2307. Authority to Compel Production of Records |
| § 191.2308. Refusal to Produce Records |
| § 191.2309. Confidential Nature of Information; Disclosure of Returns and Return Information |
| § 191.2310. Taxpayer Required to Retain Records |
| § 191.2311. Authority to Contract for Central Collection Facilities |
| § 191.2312. Withholding Taxes from Federal Employees |
| § 191.2501. Board of Review Established |
| § 191.2502. Board to Approve Regulations and Hear Appeals |
| § 191.2503. Right of Appeal |
| § 191.2701. Declaration of Legislative Intent |
| § 191.2702. Collection of Tax after Termination of Chapter |
| § 191.99. Penalty |