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2023-143 Ordinance
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2023-143 Ordinance
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12/21/2023 10:07:18 AM
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12/21/2023 9:19:53 AM
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North Olmsted Legislation
Legislation Number
2023-143
Legislation Date
12/19/2023
Year
2023
Legislation Title
Restated Municipal Tax Code Chapter 15
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(2) Makes an incomplete or intentionally false written report required by subsection <br />(a) hereof; or <br />(3) Fails to appear before the Tax Administrator or any duly authorized agent and to <br />produce and disclose any tenant information pursuant to any order or subpoena of the Tax <br />Administrator as authorized in this section; or <br />(4) Fails to comply with the provisions of this section or any order or subpoena of the <br />Tax Administrator. <br />(Ord. 2015-104. Passed 12-15-15.) <br />1501.24 SAVINGS CLAUSE. <br />This Chapter shall not apply to any person, firm or corporation, or to any property as to <br />wham or which it is beyond the power of Council to impose the tax herein provided for. <br />Any sentence, clause, section or part of this Chapter or any tax against or exception granted <br />any individual or any of the several groups of persons, or forms of income specified herein <br />if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or <br />invalidity shall affect only such clause, sentence, section or part of this Chapter and shall <br />not affect or impair any of the remaining provisions, sentences, clauses, sections or other <br />parts of this chapter/ordinance. It is hereby declared to be the intention of Council that this <br />Chapter would have been adopted had such unconstitutional, illegal or invalid sentence or <br />part hereof, not been included therein. <br />(Ord. 2015-104. Passed 12-15-15.) <br />1501.25 COLLECTION OF TAX AFTER TERMINATION OF ORDINANCE <br />(A) This chapter shall continue effective insofar as the levy of taxes is concerned until <br />repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings <br />for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it <br />shall continue effective until all of said taxes levied hereunder in the aforesaid periods are <br />fully paid and any and all suits and prosecutions for the collection of said taxes or for the <br />punishment of violations of this chapter shall have been fully terminated, subject to the <br />limitations contained in Section 1501.12 and Section 1501.99 hereof. <br />(B) Annual returns due for all or any part of the last effective year of this ordinance shall <br />be due on the date provided in Sections 1501.05 and Section 1501.04 of this ordinance as <br />though the same were continuing. <br />(Ord. 2015-104. Passed 12-15-15.) <br />1501.26 ADOPTION OF RITA RULES AND REGULATIONS. <br />
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