101-05 Amend 128.1307 "Annual Return"

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" PLACED ON 1 SllEADING & REFERRED TO THE COMMITTEE OF THE WHOLE 10/17/05. ORDINANCE NO. 101-05 BY:Corrigan. Demro, Dever, Dunn, FitzGerald, Madigan, Seelie. AN EMERGENCY ORDINANCE to amend Section 128.1307 of the Lakewood Codified Ordinances, entitled "ANNUAL RETURN" to provide for the appropriate filing date for municipai 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 municipai departments in that the City will begin in-house tax collection beginning January 1, 2005. Now Therefore, BE IT ORDAINED BY THE CITY OF LAKEWOOD, STATE OF OHIO Section 1. That Section 128.1307, "ANNUAL RETURN", which currently reads as follows: On or before the last day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the City shall be paid therewith in accordance with the provisions of Section 128.1301. However, any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time In lieu of filing such declaration, or an amended declaration, and in lieu of paying the final quarterly installment based upon a declaration or amended declaration of estimated tax. Is here by Amended to read as follows: On or before the fifteenth day of the fourth month of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the City shall be paid therewith in accordance with the provisions of Section 128.1301. Section 2.. It isfound and determined that all formai actions of this Council 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 committeès that resulted In such formal action were in meetings open to the public in compliance with aiilegal 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