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2015 023 Ordinance
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2015 023 Ordinance
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Last modified
11/19/2018 4:11:15 PM
Creation date
9/11/2018 5:07:22 AM
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Legislation-Meeting Minutes
Document Type
Ordinance
Number
023
Date
10/19/2015
Year
2015
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(45) "Tax Administrator" means the individual charged with direct responsibility for administration <br />of an income tax levied by the Village in accordance with this ordinance. <br />(46) "Tax return preparer" means any individual described in Section 7701(a)(36) of the Internal <br />Revenue Code and 26 C.F.R. 301.7701-15 . <br />(47) "Taxable year" means the corresponding tax reporting period as prescribed for the taxpayer under <br />the Internal Revenue Code. <br />(48)(a) "Taxpayer" means a person subject to a tax levied on income by a municipal corporation in <br />accordance with this ordinance. "Taxpayer" does not include a grantor trust or, except as provided in <br />division (C)(48)(b)(i) of this section, a disregarded entity. <br />(b)(i) A single member limited liability company that is a disregarded entity for federal tax purposes <br />may be a separate taxpayer from its single member in all Ohio municipal corporations in which it either <br />filed as a separate taxpayer or did not file for its taxable year ending in 2003, if all of the following <br />conditions are met: <br />(a) The limited liability company's single member is also a limited liability company. <br />(b) The limited liability company and its single member were formed and doing business in <br />one or more Ohio municipal corporations for at least five years before January 1, 2004. <br />(c) Not later than December 31, 2004, the limited liability company and its single member each <br />made an election to be treated as a separate taxpayer under division (C)(38) of this section as this section <br />existed on December 31, 2004. <br />(d) The limited liability company was not formed for the purpose of evading or reducing Ohio <br />municipal corporation income tax liability of the limited liability company or its single member. <br />(e) The Ohio municipal corporation that was the primary place of business of the sole member <br />of the limited liability company consented to the election. <br />(ii) For purposes of division (C)(48)(b)(ii) of this section, a municipal corporation was the primary <br />place of business of a limited liability company if, for the limited liability company's taxable year ending <br />in 2003, its income tax liability was greater in that municipal corporation than in any other municipal <br />corporation in Ohio, and that tax liability to that municipal corporation for its taxable year ending in 2003 <br />was at least $400,000. <br />(49) "Taxpayers' .rights and responsibilities" means the rights provided to taxpayers in Sections 9, <br />12, 13, 19(B), 20, 21, and Sections 5717.011 and 5717.03 of the ORC, and the responsibilities of <br />taxpayers to file, report, withhold, remit, and pay municipal income tax and otherwise comply with <br />Chapter 718. of the ORC and resolutions, ordinances, and rules and regulations adopted by the Village for <br />the imposition and administration of a municipal income tax. <br />(50) "Video lottery terminal" has the same meaning as in Section 3770.21 of the ORC. <br />(51) "Video lottery terminal sales agent" means a lottery sales agent licensed under Chapter 3770. of <br />the ORC to conduct video lottery terminals on behalf of the state pursuant to Section 3770.21 of the ORC. <br />13 <br />
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