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EXHIBIT A <br />CHAPTER1501 <br />Municipal Income Tax <br />EDITOR'S NOTE: It is found and determined by the Council that this chapter is to have <br />prospective application only. Salaries, wages, commissions and other compensation, <br />together with net profis, or any other income subject to the North Olmsted municipal <br />income tax and earned in and prior to the year 2015 shall be governed by Chapter 15, Title <br />One of the Codified Ordinances, titled "Taxation Code; Municipal Income Tax" as it existed <br />immediately prior to the effective date of this chapter. <br />1501.01 Authority to levy tax; purpose of tax. <br />1501.02 Definitions. <br />1501.03 Imposition of income tax. <br />1501.04 Collection at source. <br />1501.05 Annual return; filing. <br />1501.06 Credit for tax paid to other municipalities. <br />1501.07 Estimated taxes. <br />1501.08 Rounding of amounts. <br />1501.09 Requests for refunds. <br />1501.10 Second municipality imposing tax after time period allowed for refund. <br />1501.11 Amended returns. <br />1501.12 Limitations. <br />1501.13 Audits. <br />1501.14 Service of assessment. <br />1501.15 Administration of claims. <br />1501.16 Tax information confidential. <br />1501.17 Fraud. <br />1501.18 Interest and penalties. <br />1501.19 Authority of Tax Administrator; verification of information. <br />1501.20 Request for opinion of the Tax Administrator. <br />1501.21 Board of Tax Review. <br />1501.22 Authority to create rules and regulations. <br />