THE LAKEWOOD CITY COUNCIL CHAMBERS OCTOBER 18 2010 ...

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subsection a hereof shall be deposited in the General Fund for municipal purposes DUTIESAND AUTHORITYOFTHE ADMINISTRATOR 128 2301 DUTY TORECENETAX IMPOSED It shall be the duty ofNe Administrator Co receive thebx imposed by Nis chapter inthe manner presrnbetl herein from thetaxpayers to keep an actuate record Hereof and to reportall moneysso received 128 2302 DUTY TOENFORCE COLLECTION Itshall be theduty of He Atlministatorto enforce pa merit of all taxes owing ro Ne City ro keep actuate records for a minimum offive yearsshowing theamount due from each taxpayer reqquired N file a detlaatipn and make any reNrn orboth including fineswithheltl and to showthe datesand amountsof paymerrtr thereof 128 2303 AUTHORITY TOMAKE ANDENFORCE REGULATIONS The Administaor w hereby chargetl wiN Ne enforcement of the provisions ofNis chapter and is hereby empowered subject to the approval of the BoarU of Review ro adopt antl promulgate and ro enforce cotes and regulations relating o any matter orNmq pertaining to Ne collection of taxes and Ne administration and enforcement of Ne provisions of His chapter including provisions forthere examination and corremon of returns 128 2304 AUTHORLTYTOARRANGE INSTALLMENT PAYMENTS The Administrator is authorized to arrange for the payment of unpaid taxes interest and penaltles on a schedule of installment ppayments whenthe taxpayer has proved N the Administrator that due to certain hardship conditions he isunable ro pay thefull amount ofthetax due Such authorization shall notbe granted until pro erreturns arefiled byNetaxpayer forall amounts owed by him under His chapter Failure tomake any deferred payment enbedcauneshaallableon demand unpaitl amount indutling penalty and interest P and theprovisions ofSections129 1505 antl 128 1701shall appy 128 2305 AUTHORITYTO DETERMINE AMOUNT OF TAX DUE a Pre action f Return b minisGatpr Ifthe taxpayer failsro fie a tax return w ich is reqquiretl y His chapter wiNln the time prescribed therefore but consents ro tlisdose all information necessary to the preparation Hereof then Ne Administrator may preppare such return which after beanq signed by such person may be rereivetl by Ne Adminis atoras Ne return of sucFtperson b ExecutionofReturn b Administaor Ifany taxpayer failsto fie a ax return which is required by is apter within the tlme prescribed therefore or makes willfully or otherwise a false or fiautlulent reNrn then Ne Administator shall make In a reasonable manner such return from his own knowledge antl from such information as he can obtain throughout testimony or otherwise c Assess em f a T x a er b Administrator The Administrator may calculate and assess any taxpayer for t e amount of tax penalty antl interest which is imposed by this drapter and which is due and owing Such last known address ofdNeytaxpayemioftherassssessment Thssummrary shall orboN Each disclosure shall mnsOtute a se ante offense In addition tothe above penalty any employee of the Gty who violates the provisions of this seNOn relatneto Ne disclosure ofonfdendal information shall be gmky of an offense punishable by immediate dismisuL b The Director of Fnance is hereby authorized to enter into agreements with Ne Unitetl States Commissioner of the Internal Revenue Service an Internal Revenue Service DistriR Director the State of Ohio Tax Commissioner and the heads of other slate antl local taxing authorities to provide for thedisclosure and exchange by theDirector ofFinance and eacfr of e the aforementioned officials of returns or return information under Ne urisdiction ofsuch official fortax collection purposes The Director ofFinance is rther authorizetl N pay Ne costs ofservices materials orinformatOn rereived pursuantto such agreements andtcharge such officialsfor services materials orinformation supplied 128 2310 TAXPAYERREQUIREDTO RETAIN RECORDS Every taxpayer shall retain all recods necessary to compute liability for a period of five years from the date his realm is filed withholtling taxesare paid COLLECION FACILITIES REPEALED FORCENTRAL BOARD OFREVIEW 128 2501 BOARD OFREVIEW ESTABLISHED his tax or the a ABoartl ofReview consisting of five members who are electors of theCty is hereby created Three members shall be appointed by theMayor and two members shall be appointed by Council The members shall serve overlapping terms of three years with Ne first two members appointed for one year oneof Nose members being appointed by Council andone by theMayor thesecontl two members appointed fortwo years oneofthose members being appointed by theCouncil antl one by Ne Mayor and thefifth member forthree yyears appointed by theMayor Each subsequent appointment shall be fora full Nreeyear term b The Bpard shall select each year for a one year terms oneof its membersN serve as Chairman and one tqqo serveasSecretary A ma ority of Ne procetlural cotes andrshaIkeeparemrd ofuts bansaThctieo sartl shallaopt its own c No member of the Board shall take part in any hearing or NeeBOard shall receive no compensadon and mayAbe removed for Cause by the Mayor d The provisions of Section 126 2309 wdh reference to Ne shaI applylro suhmattersas maybe hersdrbef NeBoadon appeail chapter 128 2502 DUTY TO APPROVE REGULATIONS AND TO NEAR APPEALS All rules and regulatlons and amentlmenis or changes thereto which are indutleNe idendflcation ofNe taxpayer thechaacter of the liability assessed thetaxation period and the amount ofassessment d tutusof ExecutedReturns rid Assessments Any return executed by or any assessment made the Rdminis y amrpursuant to Nis chapter shall be prima facie 9ootl and suffiaentforall legal The Administator may purposes execute supplemenal tax returns and may issue supplemental assessments whenever the Administrator has knowledge derived from any sourm indutling He taxpayer s fnancial data Nat any executetl tax return or assessment is imperfect or incomplete In any material respect e L tali of P secutions Neither Ne Tax AdministaroYs execution ofa return norHe Tax Administator s assessmentofa taxpayer shall start the mooingof theperiod of limitations on prosecutions set forth elsewhere in Nischapter 128 2306 AUTHORITYTOMAKE INYESRGATIONS The Administrator or arty authorzed employee is hereby authorized ro examine Ne books papers records and fetleal norwhom NeAdminstator employer orof any taxpayer or person ro believes issub girt subjhect ro the provisions of Nis c apter forthepuryose of verifying Neacararyo any return madepr if no return was made to ascertain Ne bx due antler Nis chapter Every such employer supposed employer taxpayer or supposed taxpayer is hereby directed and regmretl to famish upon written request by Ne Admmistratoq or his duly authorized agent or employee the means futilities antl opportunity for making such examinations and invesfigatlons asare hereby auNOrizetl 128 2307 AUTHORITYTD COMPEL PRODUCRONS OF RECORDS The Administrator is hereby authorized to order any person presumed ro have knowledge of Ne facts ro appear before him and may examine such person under oath concerning any income which was or shoultl have been reWrnetl for taxation or any transaction tending ro affeRsuch income antl far this purpose may compel the pproduction of books papers records and fedeal income tax returns and Ne attentlance of all persons before him whether as parties orwitnesses whenever he believes such persons haveknowledge ofsuch incomeor information pertinent Nsuch inquiry 128 2308 REFUSAL TO PRODUCE RECORDS The refusal ro protluce books papers remrtls antl fedeal inrome tax returns orthe refusal ro submit ro such examination by any employeror persons subject or presumed ro be subject ro Ne tax or by any officer agent or employee ofa ppeerson subject toe tax or required towithhold taxorNe failure of any person N wiN Ne rovisions comply chapter orwithan oMer or ofWthis a deemed a violation of thb ahapterf punishable asprovidetl n Section128 1505 128 2309 CONFIDENTIAL NATURE OF INFORMATSON OBTAINED a Any information gainetl as the result ofany return invesOgadpns hearingsor verilotions requiretl or auNOrized by this chapter including reNms or return informatlon recercetl from Fedeal slate or local taxing authorities pursuant ro part b pf Nis section shall 6e confidential except for offdal purposes or except in accoNance wiN pproper Judidal order Any person Nanlnine thousand doas1000 aor impdhsoned rofnsnotmare Nansx months adoptetl by the Administaror underthe authority conferred by Nis chapter must be approved by the Board of Review before the same became effective The Board shall hear and pass on appeals from any mling or decision of the Administrator and at the request of Ne taxppayer or Administrator is empowered ro substitute alternatemethods ofallooGOn 128 2503 RIGHT OFAPPEAL a The Administrator shall notlfy any taxpayer who is ag9tyrieved wiN aWny ISchapteroPNe ght toapmppealttahedeuesonorrul mg and Ne man erm which Ne taxpayer mayappeal Ne mhngor decision b Any appeal pursuant ro Nis chappter must be made inwriting sbte the reason s why the neasipn should be tleemed incorect or improper and shall be filed within 30 days after Ne Administrator issues themling or tleosion complained of c The BoaN of Review shall schedule a hearing within 45 days after receiving theappeal unless He taxpayer waives a herein IfNe Nxppayer does notwaive He hearing the taxpayer mayappe be foreblic aaoun nt or oMer may be represented by an attorney at law P representative d The BoaN of Review ma affirm reverse or modify Ne decision of decision on Neappeal oneNeappeanorlater than 90 ays after theofnal heann 9 OTHERPROVISIONS 128 2701 DECLARATION OFLEGISLATNE INTENT Ifany sentence clausesectionorpart ofthis chapter or anYY tine agaainst any intlividual or any of the reveal groups specifed herein is fountl ro be unconstitutional illegal orinvalid such unconstitutionality illegality or invalidity shall affectonly such clausesentence section or part of Nis chapter and shall notaffect orimpair shyy oftheremaining provisions sentences tlauses sections orother parts ofthisNapier Itis hereby declared to be theintention oillCOal or rivaldsentence clausehsectionorpart htereof notbeenninduGedherein 128 2702 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER a This chapter shall orrcinue effective insofar as Ne levy oftaxes is concerned until repealed and insofar as Ne collection oftaxeslevied hereunder and actions and for proceedings collecting any tax so levied or enforcing any provisions of this chapter are mnrernedit shall continue effective uridl all of such taxes levied inthe aforesaid period arefully paidand any and all suits and prosecutions for Ne colledlon ofsuch taxes orfor thepunishment ofviolatlons of Nis chapter shall have been fully ertnmated su jeQ ro the limitations contained in Sections128 1505 to 128 1507 antl 128 1701ro 1281703 b Annual returns due far all or any part ofNe last effective year of in Sections 128 1101 antl 1281302esrthough Neezme wereecontieungvided
as CONSTRUCTION INDEPENDENT cuM1 nntrad5 fOr anY up the b Notwithstanding the foregoremises Oebe rexemptfome5ilability premises and who also oaupy those p antler this sectlonifNe total cost oftheproject attheresidence isfifty thousand dollars80 000 or less and the owner or owners have obtained written is registered withthe Cry ofLakewood pdor NNe mmmenl emen offwoikjec c The City will not Issue any type of builtling occupancy or constru on permit M any indivltlual or entlty unless frst presented with wthhelGunder thisChapterahave beenpaidtotheICdyxes required to be paid or d The City willnot release draws far work performed on any mnstrumon project undertaken by the City toany individual orentity working on such proteR until presented with tlommeniatlon ham theTaxAdministrator Nat folrwaNedm theCtybe paitl or withheltl under this Chapter have been paid and shall be and is hereby amended N read as follows ENACTMENT 128 0101 PURPOSE OFLEVYOFINCOME TAX Toprovide funds forthe of purposes geneal municipal functionsof the City there shall be and is hereby levied a tax on all INCOME salaries QUALIFYING wages commissionsand other compensations and on netprofits as hereinafter provided DEFINIRONS 128 0301DEFINITIONS GENERALLY COrpomtion means a corporation orjoint stock association er9anized under the laws of the United States the State of Ohio or any oUer state teritory or foreign country or tlepentlency but does notinclude Subchapter S Corporations 128 03061DOMICILE DOMICILE MEANS THE PERMANENT LEGAL RESIDENCE OFA TAXPAYER ATAXPAYER MAY HAVE MORE TNAN ONERESIDENCE BUT NOTMORE THAN ONEDOMICILE 128 0307 EMPLOYEE Employee means one who works far INCOME wages salary commission orother type of compensation in theserviceof AND UNDER THE CONTROLOFan employer 128 0308 EMPLOYER Employer means an individual partnership association mrporatioq government body unit oragency or any otherentity whether orno organized for profit who orNatemploys oneor more persons on aN INCOME salary wagecommission orother basis ofcompensation 128 0309 FISCALYEAR Fiscal year means an accounting period oftwelve months or less entling onany day otherNan December 31 128 03091 FUNDAMENTAL CHANGE Fundamental change means any wbstardal alteration by anemployer indutling liquidations dissolution bankruptcy reorganizatiore such as merger consolidation acquisition hansfer or change in identity form ororganization 128 03092GENERICFORM GENERIC FORM MEANS AN ELECTRONIC OR PAPER FORM DESIGNED FOR REPORTING ESRMATED MUNICIPAL INCOME TAXES AND OR ANNUAL MUNICIPAL TNCOMETAX LIABILITY AND OR SEPARATE REQUESTS FOR REFUNDS THAT CONTAIN ALL THE INFORMATION REQUIRED ON LAKEWOOD S REGULAR TAX RETURN AND ESTIMATED PAYMENT FORMS AND ARE IN A SIMILAR FORMAT THAT WILL ALLOW PROCESSING OF THE GENERIC FORMS WITHOUT ALTERING LAKEWOOD S PROCEDURES FORPROCESSING FORMS 128 0310 GROSS RECEIPTS Far the purposes ofthis chapter Ne terms phrases words and their dedvatives shall have the meanings given in he next suaeetling sections The singular shalt include theplural andthemasculine shall include thefeminine andthe neuter 129 03011AWUSTED FEDERAL TAXABLEINCOME AWUSTED FEDERAL TAXABLE INCOME MEANS A C CORPORARON S FEDERAL TAXABLE INCOME BEFORE NET OPERATING LOSSES AND SPECIAL DEDUCRONS AS DETERMINED UNDER THE INTERNAL REVENUE CODE BUT INCLUDING SUBSEQUENT ADJUSTMENTS FROM REQUIRED ADDIRONS AND DEDUCRONS PA55 THROUGH ENTITIES MUST COMPUTE ADJUSTED FEDERAL TAXABLE INCOME AS IF THE PASS THROUGH ENTITY WAS A C CORPORATION THIS DEFINITION DOES NOT APPLY TO ANY TAXPAYER REQUIRED TOFILEA RETURN UNDER OHIO REVISED CODE ORC SECTION 5745 03 OR TO THE NET PROFIT FROM A SOLE PROPRIETORSHIP THIS DEFINIRON IS EFFECTLVE FOR TAX YEARS BEGINNING ON DRAFTERJANUARY12004 128 0302ADMINISTRATOR Administrator means theind rvidualdesignated to administer and enforce the provisions oftheGty incometax 328 0303ASSOCIATION Association means any partnership limRetl partnership limited liability mmparry Subchapter S Corporation or any other farm of unincorporated enterprise owned by oneormore persons 128 0304 BOARDOF REWEW Board of Review means the Board createtl by and mns ituted as provided in Section 128 2501 128 0305 BUSINESS Business means any enterpdseac IVity professionor untlertaking of any nature mnductetl forprofit or ordinarily conducted forproft whether by an individual partnership association wrpomtion or any other entry excluding however THE PORRON OF all nonproft corporations which are IS exempt fromNe paymesRef Federal Income Tax 128 03051CITY CTTYMEANS THE CITY OFLAKEWOOD OHIO 128 0306 CORPORATION Gross receipts means Ne total REVENUE DERIVED FROM SALES WORK DONE OR SERVICE RENDERED 128 03101INCOME INCOME MEANS ALL MONIES AND COMPENSATION IN ANY FORM SUBJECT TO LIMITATIONS IMPOSED BY ORC 18 DERIVED FROM ANYSOURCE WHATSOEVER INCLUDING BUT NOT LIMITEDTO A ALL INCOME QUALIFYING WAGES COMMISSIONS OTHER COMPENSARON AND OTHER INCOME FROM WHATEVER SOURCE RECEIVED BY RESIDENTS OF LAKEWOOD B ALL SALARIES WAGES COMMISSIONS OTHER COMPENSARON AND OTHER INCOME FROM WHATSOEVER SOURCE RECENED BY NONRESIDENTS FOR WORK DONE OR SERWCES PERFORMED OR RENDERED OR ACRVITIES CONDUCTED IN LAKEWOOD C THE PORTION ATTRIBUTABLE TO THE CITY OF THE NET PROFIIS OF ALL BUSINESSES ASSOCIARONS PROFESSIONS CORPORARONS OR OTHER ENTITIES FROM SALES MADE WORK DONE SERVICES PERFORMED OR RENDERED AND BUSINESS OR OTHERACTNIRES CONDUCTED IN LAKEWOOD 128 033012MANAGER Manager means any of the employefs officers responsible persons employees having control or supervision and employees charged wiN the responsibility ofFlling Ne return paying taxesand otherwise complying wiN the provisions of thischapter 128 0311 NET PROFITS Net profts means FORTAXABLE YEARS PRIOR TO 2004 a net gain from Ne operation of a business profession enterprise or other activity after prov ion for all ordinaryandne geswry expenses either paitl or accrued in accordance with theaaounUngIE CASH OR ACCRUALsystem used by the taxpayer farfederal income tax purposes without deduction mf taxesimposed by Nis chapter fedeal state and other taxes based on income and inNe raseof an assocation without deduction of salades paid Npartners and other owners FORTA7 ABLE YEARS 2004 AND LATER BEE ADJUSTED FEDERAL TAXABLE INCOME q 128 0312 NONRESIDENT Nonresident means an individual domiciled outside Ne Ciry of Y Lakewood
Page 1 and 2: DOCKET OF AMEETING OF THE LAKEWOOD
Page 3 and 4: l0 ORDINANCE NO 53 10 An Ordinance
Page 5 and 6: Kaufmann Park known as Lakewood Lit
Page 7 and 8: 128 0306 CORPORATION COryoration me
Page 9: No shall be person required to with
Page 13 and 14: d 1 On the portion attributable to
Page 15 and 16: MUNICIPALITY OR IN ANY MUNICIPALITY
Page 17 and 18: 2 A TAXPAYER WHO RECEIVES INCOME AS
Page 19 and 20: 128 2203 13A8I13TY PORNON PAYMENT B
Page 21 and 22: f Help maintainastable basebypxovid
Page 23 and 24: H Theyshallbe dceigned to havetow f
Page 25 and 26: ee Registered PmfessiovW Surveyor m
Page 27 and 28: 5 Theapplicant shall meet Ne requir
Page 29 and 30: Section 2 It is found and determine
Page 31 and 32: oao so nn 043r m Toy 3 O m ac o m m
Page 33 and 34: Ordinance No 53 1o PLACED ON 1ST RE
Page 35 and 36: e hUQUraI Design Anygrephiq other s
Page 37 and 38: egulations of the Gty shall beremov
Page 39 and 40: j Wall arPanel Sons Shall not Proje
Page 41 and 42: RESOLUTION NO 8450 10 gy PLACED ON
Page 43 and 44: N Q Q r O N LJ m X w r f0 a O N W O
Page 45 and 46: City ofLakewood Audit Committee Ann
Page 47 and 48: City ofLakewood Audit Committee Ann
Page 49 and 50: 6 Reduction of economicdevelopment
Page 51 and 52: Counrl ak Large NICKIE ANTONIO MONI
Page 53 and 54: Citizens Committee for Leashed Dogs
Page 55 and 56: I h orr October 18 2010 Dear Member
Page 57 and 58: ORDINANCE N0 BY AN ORDINANCE to tak
Page 59 and 60: nsoo a and of any of its committees
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am O 6 m a s5 d Y b N e cW a ctrl a
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o ro m h ry n nrp w y O y wr O bN3
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o w M Ufa a o Rm2 a a a rn aa m m 7
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0 0 0 0 0 b d o oa o w MAR c w o 7
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a a 0n O 0 y nd a v y S F w s j 7 c
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7b y wo ro b ms rn o F a y y o F gy
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N 0 y ti o sb w to R O N w o M p y
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ORDINANCE NO By AN ORDINANCE to tak
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Unless otherwise indicated referenc
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Bonds isnot secured by a lien on an
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any subsequent Mandatory Sinking Fu
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they not been called for redemption
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notification of the book entry inte
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or give reports covenants and certi
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waiver will notbe effecfive unless
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Section 16 Emereency This Ordinance
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Annual Information means annual fin
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Interest Payment Dates means June 1
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a Interest Rates and Payment Dates
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applicable to those Term Bonds the
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on behalf ofthe City The same perso
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Ordinance arenot materially adverse
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T b Applicationfor Rating or Bond I
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Annual hiformafion and notices ofth
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or o Q QD f I LAWRENCE E MROZ o FIR
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automatically by the most recent ed
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Ir October 18 2010 Lakewood City Co
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the reasons set forth and defined i
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RESOLUTION N0 BY A RESOLUTION to ta
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NOTICE TO LEGISLATIVE AUTHORITY TO
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THE LAKEWOOD CITY COUNCIL CHAMBERS OCTOBER 18 2010 ...

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