100-05 Amend 128.1304 "Filing of Declaration"

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,~ PLACED ON r"" READING & REFERRED TO THE COMMITTEE ur THE WHOLE 10/17/05. ORDINANCE NO. WO-05 BY: Corrigan, Demro, Dever, Dunn, FitzGerald, Madígan, Seelíe. AN EMERGENCY ORDINANCE to amend Section 128.1304 of the Lakewood Codified Ordinances, entitled "FIUNG OF DECLARATION" to provide for the appropriate filing date for municipal tax returns. WHEREAS, this Council by a vote of at least five (5) members elected thereto determines that this ordinance is an emergency measure, and that this ordinance shall take effect at the earliest date possible as set forth in ARTICLE III, SECTONS 10 and 13 of the SECOND AMENDED CHARTER OF THE CITY OF LAKEWOOD, and that it is necessary for the immediate preservation of the public property, health and safety, and to provide for the usual daily operation of municipal departments in that the City will begin in-house tax collection beginning January 1, 2006. Now Therefore, BE IT ORDAINED BY THE CITY OF LAKEWOOD, STATE OF OHIO Section 1. That Section 128.1304, "FILING OF DECLARATION", which currently reads as follows: t:: (a) The declaration required by Section 128.1303 shall be filed on or before the April 30 of each year during the effective period set forth in Section 128.0502 or within four months of the date the taxpayer becomes subject to tax for the first time. (b) Those taxpayers reporting on a fiscal year basis shall file a declaration within four months after the beginning of each fiscal year or period. Is here by Amended to read as follows: (a) The declaration required by Section 128.1303 shall be filed on or before the April 15 of each year during the effective period set forth in Section 128.0502 or Within four months of the date the taxpayer becomes subject to tax for the first time. (b) Those taxpayers reporting on a fiscal year basis shall file a declaration on or before the fifteenth day of the fourth month following the end of such fiscal year or period. ~ Section 2. It is found and determined that all formal actions of this Councii concerning and relating to the passage of this ordinance were adopted in an open meeting of this Council, and that all such deliberations of the Council and of any committees that resulted in such formal action were in meetings open to the public In compliance with all legal requirements. Section 3. That this Ordinance is hereby declared to be an emergency measure for the reasons stated in the preamble hereof, and provided it receives the affirmative vote of at least five (5) of its members elected to Council, this