2004 023 Ordinance - Laserfiche WebLink

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Regional Income Tax Agency Section 2:07 General Rules & Regttlations CHAPTER 3:00 CHAPTER 1:00 DETERMINATION OF ALLOCATION OF TAX ]METHOD OF DETERMMATIONI DEFEQTTIONS Section 3:01 Separate Accounting Method Section l:0] General Section 1:18 Non-Resident Section 3:02 Business Allocation Percentage Method Section 1:02 Adrtnnisnator Unincorporated Section 3:03 Substitute Method Section 1:03 Association Business Entty Section 3:04 Change of Method Section 1:04 Board of Review Sector ]:19 Ordinance ~ Section 3:OS Rentals From Real Property Section 1:05 Business Section 1:20 Pass Through Entities Section 3:06 Operating Loss Carry Forwazd Section 1:06 Corporation Section 1:21 Person Section 1:07 Domicile Section 1:22 Place of Business Section 1:08 Employee Section 1:23 Real Property CHAPTER 4:00 Section I:09 Employer Section 1:24 Regional Income Tax . Secfion 1:10 Fiscal Year Agency (RTTA) EXEMPTIONS Section 1:11 Fundamental Change Section 1:25 Resident , - (SOURCES OF INCOME NOT TAXEDI Section 1:12 Generic Tax Returns Section 1:26 Resident Unincorjorted Section 1:13 Gross Receipts Business Entity Secfion 1:14 Ioint Economic Section 1:27 Taxable Income Section 4:01 Income, Members of Armed Forces and Certain Institutions Development District Section 1:28 Taxable Year Section 4:02 Payments firm Governments and Certain Organizatons Section 1:15 Manager Section L•29 Taxing Municipality Section 4:03 Insurance and Annuity Proceeds, Certain Employee Benefits and Gifts Section 1:16 Net Profits Section 1:30 Taxpayer Secfion 4:04 Receipts of Certain Organizations and Associations Section 1:17 , Non Resident Section 1:31 Tax Yeaz Section 4:05 Alimorry Section 4:06 Minors Section 4:07 Personal Injuries and Damage to Properly Section 4:08 Income From Intangibles Section 4:09 Involuntary Conversions and Other Exemptions CHAPTER 2:00 Section 4:10 Taxation Prohibited by Federal Government Section 4:11 Taxation Prohibited by State of Ohio IMPOSITION OF INCOME TAX(RATE AND INCOME TAXABLEI Section 4:12 General Section 2:01 Resident Individuals Section 2:02 Non-resident Individuals CAAP1'ER S:OD Section 2:03 Resident Unincorporated Businesses Section 2:04 Non-resident Unincorporated Businesses RETURNS Section 2:OS Carpomfions Section 2:06 Effective Period a z Section 5:01 Returns and Requirements A. Amount Due A. Annual Relum Requirements B. Amounts Less Than One Dollar B. Who Need Not File an Annual Return C. Overpayment , C. Dates & Requirements for Annual Returns D. Where to Make Payments D. Fiscal Year Account Section 6:02 Collection at Source E. Declaration of Estimated Tax Return A Withholding F. Taxpayers Who Need No[ FIle an Estimated Tax Return B. Employer Responsibility G. Non-reimbursed Business and Moving Expenses C. Employee Responsb0ity H. Residen[Combined Return D. Individuals Not Subject to Withholding I. Ioint Filing E. Non-resident Employees 1. Partnerships and Other Unincorporated Businesses F. Draws and Advances K Fiduciary Returns - G. Expenses Section 5:02 Information Required & Reconciliation With Federal Reruns for Individuals or H. Withholding on Residents Businesses 1. Same Tax Rate A. Information 2. Lower Tax Rate B. Items Not Taxable or Deduchble 3. Higher Tax Rate C. Changes on Return 4. General Section 5:03 Extensions I. Employee Address Records A. Requests J. Domesfic Help B. Automatic Section 6:03 Collection at Source -Return and Payment of Tax Wi0rheld and SIGNS of C. Payment Requirement Employers D. Supplemental Documents A. Manager's Obligation Section 5:04 Consolidated Returns B. Dates and Requirements A. General C. Overwithholding B. Who May File A Consolidated Return D. Insufficient Withholding C. Discontinuing Filing Consolidated Returns E. Annual ReconcrL'ation D. Corporation Entering or Leaving an Affiliated Group F. Reconcifiafion Return E. Allocation Fmclions - G. Types of Reconciliation F. Common Consent Secfion 6:04 Dates of Payments of Estimated Tax G. Loss Carryover Limitations Section 6:05 Final Returns Required H. Computing Net Income Section 6:06 Liab0ity fnr Employees Taxes I. Nondeductible Expense Rule Section 6:07 Payments Toward Multiple Debts Section S:OS Allocation of Net Profits by Admuustrator Section 6:08 Payments of Currency Section 5:06 Amended Returns Section 6:09 Payments by Check CHAPTER 6:00 PAYMENT OF TAX CHAPTER 7:00 TAX PAYER RELIEF Section 7:01 Tax Credit Section 6:01 Payment With Annual Return Section 7:02 General 3