16-85 Amend Chapt 128 - Municipal Income Tax

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02DINANCE NO. 16-85 BY: Brown, CHinnock, Gallagher, Graham, McBride, Salmon, Wendl ing AN E~qER'GENCY ORDINANCE to supplement and amend Chapter 12S of th~ Codified Ordinances of the City of Lakewood relating to ~!ilunicipal Income Tax ]by enacting new Sections 123.0309! and 128.031~i new subparagraph (f) of Section !28.0501, new paragraph (c) of Section 128.!301, new paragraph (e) of Section !28.1302, and amending Sections 125.1101, 128o1505 and 128.2305. WHEREAS, this ordinance constitutes an emergency measure providing for the immediate preservation of the public health, safety, and welfare and for the usual daily operation of a ~unicipal department; now, ti~erefore, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LAKEWOOD, STATE OF OHIO: Section 1. That Section ~28.~!01 of the Administrative Code of the Codified Ordinances of the City of Lakewood, no~ reading as follows: 128.1101 WHEN RETURN REQUIRED TO BE MADE. Each taxpayer shall, whether or not a tax be due thereon, m,~ke and file a return on or before April 30 of eaci~ year thereafter. ~en the re-~urn is m~de for a fiscal year or other period different from the calendar year, the return shall be filed within four months fro,~ the end of such fiscal year or period. shall be a~d sapac is hereby a~.~ended to read as follows: 12~.!~0~ WHEN RETURN REQUIRED TO BE MADE. Each taxpayer sh~ll, whether or not a tax be due thereon, make and file a return on or before April 30 of the year following the effective date of this chapter and on or before April 30 of each year thereafter. When the return is made for a fiscal year or other period different from ~he calendmr year, the return shall be filed within four months from the end of such fiscal year or period. Any person who has no income need not file an annual return. Any person ~ho has exempt income must file a return and declare to the Administrator the nature of i~is exemption. Any person who has taxable income must file a tax return with the Tax Administrator. Section 2. That Section 128.~30! of the Administrative Code of the Codified Ordinances of the City of Lakewood shall be and the same is hereby supplemented by enacting new paragraph (c) to read as follows: t28.~30~ PAY~ENT OF TAX ON FILING OF RETURNS. (b) . . (c) If any employer which is liable for tax obligations imposed by this ordinance undergoes ~ fundamental change, then the employer and its manager shall be liable for taxes due up to the date of the fundamental