99-05 Amend 128.1101 - When Return Required to be Made

Home Browse Search

PLACED ON 1ST READING & REFERRED TO THE COMMITTEE OF THE kr~OLE 10/17/05. ORDINANCE NO. 99-05 FitzGerald, Madigan, Seelie. AN EMERGENCY ORDINANCE to amend Section 128.1101, When Return Required to be Made, of the Codified OFdinances of the City of Lakewood to require that returns be filed by April 15 of each year or by the 15th day of the fourth month following the end of an organization's fiscal year. 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, SEC-iTONS 10 and 13 of the SECOND AMENDED CHARTER OF THE C1TY OF LAKEWOOD, and that it is necessary for the immediate preservation of the public properb/, 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 128.1101, When Return Required to be Made, of the Codified Ordinances of the City of Lakewood, currently reading as follows: Each taxpayer shall, 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 the calendar 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 who has exempt income must file a return and declare to the Administrator the nature of his exemption. Any person who has taxable income must file a tax return with the Tax Administrator. is hereby amended to read as follows: Each taxpayer shall, whether or not a tax be due thereon, make and file a return on or before April 15 of the year following the effective date of this chapter and on or before April 15 of each year thereafter. When the return is made for a fiscal year or other period different from the calendar year, the return shall be filed on or before the 15th day of the fourth month following the end of such fisi:al year or period. Any person who has no income need not file an annual return. Any person who has exempt income must fi~e a return and declare to the Administrator the nature of his exemption. Any person who has taxable income must file a tax return with the Tax Administrator. Section 2. That this ordinance is hereby declared to be an emergency measure necessary for the immediate preservation of the public peace, property, health, safety and welfare in the City and for the usual daily operation of the City for the reasons set forth and defined in the preamble to this ordinance, and provided it receives the affirmative vote of at least five (5) of its members elected to Council, this ordinance shall take effect and be in force immediately upon its adoption by the Council and approval by the Mayor otherwise, it shall take effect and be in force after the earliest period allowed by law. Section 3. It is found and determined that all formal 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 this Council