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~ ~. <br />CITY OF NORTH OLMSTED <br />ORDINANCE NO. 73- /~/ <br />BY: <br />AN ORDINANCE AMENDING ORDINANCE NO. 71-161, <br />( CODIFIED ORDINANCES OF THE CITY OF NORTH <br />OLMSTED ), PART 15 ENTITLED, "TAXATION CODE ", <br />TITLE ONE ENTITLED, "MUNICIPAL INCOME TAX ", <br />CHAPTER 1501.13 ENTITLED, "PAYMENT OF TAX ", <br />SECTION 1501.1303 ENTITLED, DECL~TIONS OF <br />INCOME TAX COLLECTED AT SOURCE ", SECTION <br />1501.1306 ENTITLED, "PAYMENT TO ACCOMPANY <br />DECLARATION ", AND DECLARING AN EMERGENCY. <br />BE IT ORDAINED by the Council of the City of North Olmsted, <br />State of Ohio <br />Section 1. That Part 15 entitled, "Taxation Code" , Title One entitled, <br />" Muntx~ipal Income Tax ", Chapter 1501.13 entitled, "Payment of Tax ", <br />Section 1501.130 entitled, "Declarations of Income Not Collected at Source ", <br />now reading as follows : <br />1501.1303 Declarations of Income Not Collected At Source. <br />" Every person shall fide a declaration setting forth taxable <br />income, including distributive shares of net profits of un- <br />incorporated business entities, estimated to be earned by <br />the taxpayer during the current tax year, together with the <br />estimated tax due thereon, less the tax withheld within the <br />City of North Olmsted and less the tax credit allowed in <br />Section 1501.1902. " <br />be and the same is hereby amended to read as follows : <br />1501.1303 Declarations cf Income. <br />Except as provided in this Section, every person shall file a <br />declaration setting forth taxable income, including distributive <br />shares of net profits or unincorporated business entities, esti- <br />mated to be earned by the taxpayer during the current year, to- <br />gether with the estimated tax due thereon, less tax withheld the <br />City of North Olmsted, less the tax credit allowed to Section <br />1501.1901 hereof, unless such taxpayer anticipates that such <br />tax will be fully withheld within the City of North Olmsted, <br />and any income earned outside of the City of North Olmsted <br />will be fully taxed at the same or higher rate of tax in another <br />municipality. If the estimated tax for the current year, less <br />the tax to be withheld and less such tax credit, amounts to <br />not more than $10.00 , no declaration or payment of estimated <br />tax is required. <br />Section 2. That Part 15 entitled , "Taxation Code ", Title One entitled, <br />" Municipal Income Tax ", Chapter 1501.13 entitled, "Payment of Tax " , <br />Fem., <br />