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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 192 - 2016. MUNICIPAL INCOME TAX |
| § 192.01. Authority to Levy Tax |
| § 192.02. Purposes of Tax |
| § 192.03. Rate and Taxable Income |
| § 192.04. Statement of Procedural History; State Mandated Changes to Municipal Income Tax |
| § 192.05. Effective Date |
| § 192.06. Definitions |
| § 192.07. Determining Municipal Taxable Income for Individuals |
| § 192.08. Domicile |
| § 192.09. Exemption for Member or Employee of General Assembly and Certain Judges |
| § 192.10. Collection at Source; Withholding from Qualifying Wages |
| § 192.11. Collection at Source; Occasional Entrant |
| § 192.12. Collection at Source; Casino and VLT |
| § 192.13. Determining Municipal Taxable Income for Taxpayers Who Are Not Individuals |
| § 192.14. Net Profit; Income Subject to Net Profit Tax; Alternative Apportionment |
| § 192.15. Consolidated Federal Income Tax Return |
| § 192.16. Tax Credit for Businesses that Foster New Jobs in Ohio |
| § 192.17. Tax Credits to Foster Job Retention |
| § 192.18. Declaration of Estimated Tax |
| § 192.19. Cleveland Resident Subject to Income Tax in Other Municipal Corporation |
| § 192.20. Refundable Credit for Qualifying Loss |
| § 192.21. Credit for Person Working in Joint Economic Development District or Zone |
| § 192.22. Credit for Tax Beyond Statute for Obtaining Refund |
| § 192.23. Return and Payment of Tax |
| § 192.24. Return and Payment of Tax; Individuals Serving in Combat Zone |
| § 192.25. Use of Ohio Business Gateway; Types of Filings Authorized |
| § 192.26. Extension of Time to File |
| § 192.27. Amended Returns |
| § 192.28. Refunds |
| § 192.29. Penalty, Interest, Fees, and Charges |
| § 192.30. Audit |
| § 192.31. Rounding |
| § 192.32. Authority of Tax Administrator; Administrative Powers of the Tax Administrator |
| § 192.33. Authority of Tax Administrator; Compromise of Claim and Payment over Time |
| § 192.34. Authority of Tax Administrator; Right to Examine |
| § 192.35. Authority of Tax Administrator; Requiring Identifying Information |
| § 192.36. Confidentiality |
| § 192.37. Fraud |
| § 192.38. Opinion of the Tax Administrator |
| § 192.39. Assessment; Appeal Based on Presumption of Delivery |
| § 192.40. Local Board of Tax Review; Appeal to Local Board of Tax Review |
| § 192.41. Actions to Recover; Statute of Limitations |
| § 192.42. Adoption of Rules |
| § 192.43. Rentals |
| § 192.44. Unpaid Taxes Recoverable as Other Debts |
| § 192.45. Receipt and Records of Tax |
| § 192.46. Enforcement of Collection |
| § 192.47. Authority to Determine Amount of Tax Due |
| § 192.48. Investigations |
| § 192.49. Authority to Compel Production of Records |
| § 192.50. Refusal to Produce Records |
| § 192.51. Taxpayer Required to Retain Records |
| § 192.52. Authority to Contract for Central Collection Facilities |
| § 192.53. Withholding Taxes from Federal Employees |
| § 192.54. Collection after Termination of Chapter |
| § 192.55. Savings Clause |
| § 192.56. Deposit of Funds |
| § 192.57. Filing Net Profit Taxes; Election to be Subject to Provisions of Chapter |
| § 192.58. Definitions |
| § 192.59. Applicability; Taxable Situs; Apportionment |
| § 192.60. Information Provided to Tax Administrators; Confidentiality |
| § 192.61. Filing of Annual Return; Remittance; Disposition of Funds |
| § 192.62. Electronic Filing |
| § 192.63. Consolidated Returns |
| § 192.64. Failure to Pay Tax |
| § 192.65. Declaration of Estimated Taxes |
| § 192.66. Additional Penalties |
| § 192.67. Assessments Against Taxpayer |
| § 192.68. Refund Applications |
| § 192.69. Amended Returns |
| § 192.70. Examination of Records and Other Documents and Persons |
| § 192.71. Credits |
| § 192.72. Reckless Violations; Penalties |
| § 192.99. Violations; Penalty |