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71-161 Ordinance
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71-161 Ordinance
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1/10/2014 3:30:06 PM
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North Olmsted Legislation
Legislation Number
71-161
Legislation Date
12/21/1971
Year
1971
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CITY OF NORTH OLMSTED ORDINANCE NO. 71- ~~ ~ Page 8 <br />Section 1501.0704 continued <br />farm, whether or not the gross income exceeds said Two Hundred Fifty Dollars <br />( $250.00) per month ;and provided further that the person who operates a <br />licensed rooming house shall be considered in business whether or not the <br />gross income exceeds Two Hundred Fifty Dollars ($250.00) per month. <br />CHAPTER 11 RETURNS <br />Section 1501.1101 WHEN RETURN REQUIRED TO BE MADE <br />Each taxpayer shall, whether or not a tax be due thereon, make and file a <br />return on or before April 30 of the year following the effectivd date of this <br />Title and on or before April 30 of each year thereafter. When the return is <br />made for a fiscal year or other period different from the calendar year, the <br />return shall be filed within four (4) months from the ead of such fiscal <br />year or period. <br />CHAPTER 1$3PAYMENT OF TAX <br />Section 1501. 1301 PAYMENT OF TAX ON FILING OF RETURNS <br />(1 } The taxpayer making a return shall, at the time of filing thereof, pay <br />to the Administrator the amount of taxes shown as due thereon ;provided, <br />however, that ; <br />(a) Where any portion of the tax so due shall have been deducted <br />at the source pursuant to the provisions of Section 1501.1302 <br />hereof or, <br />(b) Where any portion of said tax shall have been paid by the tax- <br />payer pursuant to the provisions of Section 1501.1303 hereof or, <br />(c) Where an income tax has been paid on the same income to <br />another municipality, <br />credit for the amount so deducted or paid, or credit to the extent provided <br />for in Section 1501.1902, shall be deducted from the amount to be due and <br />only the balance, if any, shall. be due and payable at the time of filing <br />said return. <br />(2) A taxpayer who has overpaid the amount of tax to which the City of <br />North Olmsted is entitled under the provisions of this Title may have such <br />overpayment applied against any subsequent liability hereunder or, at his <br />election, indicated on the return, such overpayment ~ or part thereof ) <br />shall be refunded, provided that no additional taxes or refunds of less than <br />One Dollars ($1.00) shall be collected or refunded. <br />Section 1501.1302 COLLECTION AT SOURCE <br />( ~i) In accordance with the Rules and Regulations prescribed by the <br />Administrator, each employer within or doing business within the C#ty <br />of North Olmsted shall deduct, at the time of the payment of such salary, <br />wages, commission or other compensation, the tax of one per cent (l% <br />per annum of the gross salaries, wages, commissions or other cornpeh- <br />sation due by the said employer to said employee, and shall, on or be- <br />fore the last day of each month, make a return and pay to the Adminis- <br />trator the amount of taxes so deducted ding the previous month ; pro- <br />vided, however, that if the amount of the tax so deducted by any em- <br />ployer in any one month is less than One Hundred Dollars (5100.00 ), <br />the employer may defer the filing of a return and payment of the amount <br /> <br />
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