THE LAKEWOOD CITY COUNCIL CHAMBERS OCTOBER 18 2010 ...

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128 0313 NONRESIDENT UNINCORPORATED BUSINESS ENTITY Nonresident unincorpomted business entity means an unincorporated business entity not having an office or Rlace of business within the City of Lakewood 128 03131PASS THROUGH ENTITY PA55 THROUGH ENTITY MEANS A PARTNERSHIP S CORPORATION LIMITED LIABILITY COMPANY OR ANY OTHER LASS OF ENTITY THE INCOME OR PROFITS FROM WHICHARE GNEN PASS THROUGH TREATMENT UNDER THE INTERNAL REVENUE CODE UNLESS OTHERWISE SPECIFIED FOR PURPOSES OF THIS ORDINANCE THE TAX TREATMENT FOR PASS THROUGHS IS THE SAME AS ASSOCIATION 128 0314 PERSON Person means every naW21 person partnership fdudary association orwrporatlon Whenever used inany clauseprescribing and imposing a penalty the term person as applied to any unincorporated entity shall mean the partners or members thereofand as apPlietlocorporations theoffcers thereof 128 0315 PLACE OFBUSINESS Place of business means any bona fide offire other than a mere statutoryoffce factory warehouse or other space which is ocoupied and used by the taxpayer incarrying on any business activity individually orthrough one ormore ofhis regularemployees regularlyinattendance 128 03351QUALIFYING WAGE QUALIFYING WAGE MEANS WAGES AS DEFINED IN SECTION WITHOUT REGARD TO 3121 A OF THE INTERNAL REVENUE CODE ANY WAGE LIMITATIONS BUT INCLUDING SUBSEQUENT ADJUSTMENTS FROM REQUIRED ADDITIONS AND DEDUCTIONS QUALIFYING WAGE REPRESENTS EMPLOYEES INCOME FROM WHICH MUNICIPAL TAX SHALL BE DEDUCTEDBY THE EMPLOYER AND ANY WAGES NOTCONSIDERED A PART OFQUALIFYINGWAGE SHALL NOT BE TAXED BY A MUNICIPALITY THIS DEFINITION IS EFFECRVE JANUARY1 2004 FOR TAXABLE YEARS2004 AND LATER 128 0316 RESIDENT Resident means an intlividual domiciled in the Gry of Lakewood but shall not include those individuals attending an accredited college oruniversity on afull time basis who reside within thetysixteen weeks or less during the taxable year 128 0317RESIDENT UNINCORPORATED BUSINESS ENTITY CODE SHALL BE ALLOWED AGAINST GAMBLING AND SPORTS MNNINGS 2 IF THE TAXPAYER IS NOT CONSIDERED A PROFESSIONAL GAMBLER FOR FEDERAL INCOME TAX PURPOSES A DEDUCTION EQUAL TO THE AMOUNT OF UP TO 600 OF INCOME COMBINED FROM LOTTERY GAMBLING AND SPORTS WINNINGS AND GAMES OF CHANCE OR A DEDUCTION OF600 WHICHEVERISLESS SHALL BE ALLOWED PROWDED THAT IN NO CASE SHALL THE DEDUCTIONEXCEED THE AMOUNT OF COMBINED INCOME FROM LOTTERY GAMBLING AND SPORTS WINNINGS AND GAMES OF CHANCE IF SAID INCOME IS PAYABLE TOs THE TAXPAYER IN MORE THAN ONEYEAR THE DEDUCTION APPLIES ONLY IN THE FIRST YEAR IN WHICHTHE INCOME IS RECENED b On all INCOME salaries QUALIFYING wages commissions and other compensation earned AND OR RECENED on and after January 1 1981 by nonresidents of the Gty for work done or services performetl ar rendered within the Gty SEPARATION PAY TERMINATION PAY REDUCTION IN FORCE PAY AND OTHER COMPENSATION PAID AS A RESULT OF AN EMPLOYEE LEAW NG THE SERVICE OFAN EMPLOYERSMALL BE ALLOCABLE ONLY TOTHE CITY 1 LAKEWOOD SHALL TAX THE NOT HOWEVER COMPENSATION OFANON RESIDENT INDNIDUAL WHO WILL BE DEEMED TO BE AN OCCASIONAL ENTRANT IF ALL OFTHE FOLLOMNG APPLY A THE COMPENSATION IS PAID FOR PERSONAL SERWCES PERFORMED BY THE INDMDUAL IN THE CITY ON TWELVE OR FEWER DAYS DURING THE CALENDAR YEAR IN WHICH CASE THE INDMDUALSHALL BE CONSIDERED ANOCCCASIONAL ENTRANT FOR PURPOSESOF THE CITY INCOME TAX A DAY IS A FULL DAY B ORANY FRACTIONAL PART OF A DAY IN THE CASE OFAN INDMDUAL WHO IS AN EMPLOYEE TXE PRINCIPAL PLACE OF BUSINESS OFTHE INDIWDUAL S EMPLOYER IS LOCATED OUTSIDE THE CITY AND THE INDMDUAL PAYS TAX ON COMPENSATION DESCRIBED IN SECTION191 03 A2TO THE MUNICIPALITY IF ANY IN WHICH THE EMPLOYER S PRINCIPAL PLACE OF BUSINESS Resident uninmrpomred business entity means an unincorporated business entity having an officeorplainof business withintheClty of Lakewood 128 03171SCORPORATION 5Corporation orSubchapter 5Corporation means any association that has made an election under Subchapter 5 of Chapter 1 of Subtitle A of he Internal Revenue Codeforitr taxable year 128 0318 TAXABLE INCOME Taxable income means INCOME MINUS THE DEDUCTIONS AND CREDITS ALLOWED BY THIS CHAPTER SEE INCOME DEFINITION 128 0319 TAXABLE YEAR Taxable year means thecalendar yearorthe fscal year upon the basis of whichthenet profitr are to be computed antlerthis chapter and intheose of a hactional part of a year the period forwhich such return isrequired to be made 128 0320TAXPAYER Taxpayer means a person whether an individual partnership association orany corporation orotherentity required hereuntlerto filea return AND orpay a tax 128 05IMPOSITLONOFINCOME TAX 128 0501 RATEAND INCOME TAXABLE An annual tax for the purposes specifed in Section 128 0101 shall be imposed on antl after January 1 1981 atthe rate ofone antl one halfpercent 1IROPer annum upon thefollowings a On all INCOME salaries QUALIFYING wages commissions antl other compensation earned AND OR RECENED on and after January 1 1981 byresidents ofthe City FORCLARIFICATION INCOME INCLUDES BUT ISNOT LIMITEDT0 LOTTERY GAMBLING AND SPORTS WINNINGS AND GAMES OF CHANCE 1 IF THE TAXPAYER ISCONSIDERED APROFESSIONAL GAMBLER FORFEDERAL INCOME TAX PURPOSES RELATED DEDUCTIONS AS PERMITTED BY THE INTERNAL REVENUE C IS LOCATED AND NO PORTION OF THAT TAX ISREFUNDED TOTHE INDIVIDUAL THE INDMDUAL IS NOT A PROFESSIONAL ENTERTAINER OR PROFESSIONAL ATHLETE THE PROMOTER OF A PROFESSIONAL ENTERTAINMENT OR SPORTS EVENT OR AN EMPLOYEEOFSUCH APROMOTER ALLAS MAY BE REASONABLYDEFINED BYTHE CITY 2 BEGINNING WITH THE THIRTEENTH DAY AN INDIWDUAL DEEMED TO HAVE BEEN AN OCCASIONAL ENTRANT TO THE CITY PERFORMS SERVICES WITHIN THE CITY THE EMPLOYER OF SAID INDMDUAL SHALL BEGIN WITHHOLDING THE CIN INCOME TAX FROM REMUNERATION PAID BY THE EMPLOYER TO THE INDMDUAL AND SHALL REMIT THE WITHHELD INCOME TAXTOTXE CITY IN ACCORDANCE WITH THE REQUIREMENTS OF THIS ORDINANCE SINCE THE INDMDUAL CAN NO LONGER BE CONSIDERED TO HAVE BEEN AN OCCASIONAL ENTRANT THE EMPLOYER 15 FURTHER REQUIRED TO REMIr TAXES ON INCOME EARNED IN THE CITY BY THE INDMDUAL FOR THE FIRST TWELVE DAYS 3 IFTHE INDIWDUAL ISSELF EMPLOYED IT SHALL BE THE RESPONSIBILITY OF THE INDMDUAL TO c REMRTHE APPROPRIATE INCOME TAXTOTHE CITY 1 On the portion attributable to the Gty on the net profits earned on and after January 1 1981 of all resident uninrorpoatetl business entities or professions or other activities derived from sales made work done services performed or renderetl and business or other activities 2 conducted intheGry On the portion of the distributive share of the net profits eamedAND OR RECENED on and after January 1 1981 of a resident partner orowner of a resident unincorpoated business entity not attributable to the City and not levied against such unincorpomted business entity by the Gty THE TAX IMPOSED ON THE INDIWDUAL MEMBERS OR OWNERS OF A RESIDENT UNINCORPORATED BUSINESS ENTITY SHALL BE COLLECTED BY THE RESIDENT UNINCORPORATED BUSINESS ENTITY AND REMITTED ON BEHALF OF THE INDNIDUAL MEMBERS OR OWNERS
d 1 On the portion attributable to the City of the net profts earned on or after January 1 1981 of all nonresitlent unincorporated business entities professions or oNer activities derivetl from sales made work done services performed or rendered and business and other activities conducted in Ne City whetherornot such uninwrpoated business entity has an officeorplace ofbusiness inthe City 2 On the portion of the distributive share of Ne net profits earnetlAND OR RECENED onorafter January 1 1981 of a resident partner orownerofa nonresident unincorpoated business entity not attributable to the CM and not levied agairrst such unincorpoated business entry by theCity e ISTRIBUTIVE RSHARE YOF INCOME PAIDTO AN HS CORPORATION SHAREHOLDER SHALL BE TAXABLE IN THE FOLLOWING MANNER ALLOCATED OR CORPORATIIONARE APPORTIONEDTO THE STATE OF OHIO THE DISTRIBUTIVE SHARE IS TAXABLE ONLY TO THE EXTENT THAT 1T REPRESENTS WAGES OR NET EARNINGS FROMSELF EMPLOYMENT 2 TF ANY PORTION OF THE NET PROFITS OF THE S CORPORATION ARE ALLOCATED OR APPORTIONED TOTHE STATE OFOHIOTHE FULL AMOUNTOFTHE DISTRIBUTIVE SHARE ISTAXABLE ef On the portion attributable totheCity of the net profds earned on and after anuary 1 1981 of all mrpoations derived from sales made work tlone services pertormed or rendered and business or other activities contlucteG in the City wheher or not such corpoations have an officeor placeofbusinessinthe Cry fg On the portion attributable to this municipality pursuant to the terms of this chapteYand including EI rRoyalty income which means income earned from a royalty Interest in the produNOn of an oil or gas well services performetl in the City ro wages salaries and other compensation paid during thesame period to persons employed in thebusiness or professionwherever Neir services are performed FOR TAX YEAR 2004 AND SUBSEQUENT TAX YEARS WAGE SALARIES ANDOTHER COMPENSATIONSHALL BE INCLUDED TO THE EXTENT THAT THEY REPRESENT QUALIFYING WAGES c Gross receipts of the business or profession from ales made and services performed during thetaxable pedotl in Ne Cty to gross receipts ofthe business orprofession during the same pedotl from sales andservices wherever madeorperfonnetl In the event Natthe foregoing allocation formula does not produce an equitable result under uniosm regNationOSi be substituted se alto prducOROh METHOD may result 328 02SALES MADE IN THE CITY As used insubsection 128 0701 c sales made IntheCity means a All salesof tangible personal property which is deliveredwithinthe Gty regadless ofwhere tltlepasses if shipped ordelivered from a stockof goodswithin the City b All sales oftangible personal property which is delivered within Ne Cty regardless ofwhere tltlepasses even Hough transported from a point outritle Ne City ifNetaxpayer is regularlyengaged Nrough its own employees in the solicitation or promotion of sales within theGty and thesales result from such sol unh trosryromoUfrom a c All ales of tangible personal property pped placewithinNeCryto purchasers outside of Ne Ciry regardless of where title if the passes bxpayer is not through its own employees regularly engaged in the solicitaton or promotion of sales at Ne place where delivery is made 128 0703TOTALALLOCATION Add together thepercentages determined inaccordance wiN subsections ab andc ofSection 128 0701 or such ofNe aforesaid percentages as are applicable to Ne particular taxpayer and divide Ne otal so obtained by the numberof percentages used intledving such total inorderro obtain Ne business allocation percentage referred to in Section128 0701A factoris applicable even Hougha may beallocable entirelyin or outsideNe City 128 0704 RENTALS a Rental income receivedby a taxpayer shall be included in Ne computation of net from business activities under profits 128 0502 EFFELTNE PERIOD Such tax shall be levied collected and paid with respect to theINCOME salaries wages commissions and other compensation and with respect rothe net profits of businesses professions or other activities earned on and after January 1 1981 128 07DETERMINATION OFALLOCATION OFTAX 128 0701 METHODOF DETERMINATION ar NET PROFIT FROM A BUSINESS OR PROFESSION CONDUCTED BOTH WITHINANDWITHOUT THE BOUNDARIES OFTHE CITY SHALL BE CONSIDERED AS HAVING A TAXABLE SITUS IN THE CITY FOR PURPOSES OF MUNICIPAL INCOME TAXARON IN THE SAME PROPORTION AS THE AVERAGE RATIO OF a The averagemot aORIGINAL COST ofthe real and tangible personal property owned or used by the taxpayer in the business or profession inthe Ciry during thetaxable pedotl tothe ORIGINAL COST of all the real antl avenge tangible personal properly owned or usetl by the taxpayer in the business or profession during the same period wherever situated Asusetl in THIS SECTION real property includes property rented or leased by thetaxpayer antl Ne valueof such property shall be tletertnined by mulOplying the annual rental Hereon by eight b Wages salaries and other compensation paid during the taxable period ro persons employed in the business or profession roc b subsectionsc tl and e of BeQion 128 0501 only if and rothe extentthattherental ownership managementor operationsof the real estate from whichsuch rentals aretledved whether so rented managed eropeated by a taxpayer individually orthrough agentr esentatives constiurtes a business aRiviry of the or other repr oI N IS TAXAOLE SIM LY AS BUSINESS ACTMTYTE INCOME OTHER INCOME Where Ne gross monthly rental of any and all real properties regadless of number antl value aggregates in excess of two hundretl ffty dollars250 00 per month it shall be prima facie evidence that the rental ownership management or operation of i a business activMof such taxpayer and thenet such properties s Income ofsuch rental property shall be subject to tax in Ne case ofcommercial property the ownershall be consideretl engaged in d on a business acdvity when the rental is bae tr or rofts of FlucWatlng percentage of gross ornet sales p p hether orno such rental lessee exceeds two hundred ffty w the dollars260 00 per monN in the case of farm property the ownershall be considered engaged in a business aNviry whenhe shares incrops orwhentherental is based on a percentage ofthe or netrereiptr derived from Ne farm whether or not Ne gross gross income exceeds two hundred ffty tlollars 250 00 per month Ne person who operates a licensed rooming house shall be considered in business whetherornotNe grass income exceeds two hundred fifty dollars250 00 per monN 1280705 OPERATING LO55 CARRY FORWARD a The portion of a netopemdng loss sustained in any taxable year 196 allocable to the Ciry may be applletl t ro subsequen Jury 1 against theportion oftheprofit ofsucceedingtax years allocable ro theCty until exhausted butin no event for more Nan Ove taxable years immediateh fallowing Ne year in which theloss occurred No portion of a net operating loss shall be carried back against net profits b ofany prior year The portion ofnetopeadng loss sustained shall be allocated roNe Cty in thesame manner as provided herein far allocating net profitsto c me Gry The Atlministrator shall provide by rules and regulations the manner in which such netopeating loss carry fonvaN shall be determined EXEMPRONS
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 and 10: No shall be person required to with
Page 11: as CONSTRUCTION INDEPENDENT cuM1 nn
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
Page 61 and 62: am O 6 m a s5 d Y b N e cW a ctrl a
Page 63 and 64:
o ro m h ry n nrp w y O y wr O bN3
Page 65 and 66:
o w M Ufa a o Rm2 a a a rn aa m m 7
Page 67 and 68:
0 0 0 0 0 b d o oa o w MAR c w o 7
Page 69 and 70:
a a 0n O 0 y nd a v y S F w s j 7 c
Page 71 and 72:
7b y wo ro b ms rn o F a y y o F gy
Page 73 and 74:
N 0 y ti o sb w to R O N w o M p y
Page 75 and 76:
ORDINANCE NO By AN ORDINANCE to tak
Page 77 and 78:
Unless otherwise indicated referenc
Page 79 and 80:
Bonds isnot secured by a lien on an
Page 81 and 82:
any subsequent Mandatory Sinking Fu
Page 83 and 84:
they not been called for redemption
Page 85 and 86:
notification of the book entry inte
Page 87 and 88:
or give reports covenants and certi
Page 89 and 90:
waiver will notbe effecfive unless
Page 91 and 92:
Section 16 Emereency This Ordinance
Page 93 and 94:
Annual Information means annual fin
Page 95 and 96:
Interest Payment Dates means June 1
Page 97 and 98:
a Interest Rates and Payment Dates
Page 99 and 100:
applicable to those Term Bonds the
Page 101 and 102:
on behalf ofthe City The same perso
Page 103 and 104:
Ordinance arenot materially adverse
Page 105 and 106:
T b Applicationfor Rating or Bond I
Page 107 and 108:
Annual hiformafion and notices ofth
Page 109 and 110:
or o Q QD f I LAWRENCE E MROZ o FIR
Page 111 and 112:
automatically by the most recent ed
Page 113 and 114:
Ir October 18 2010 Lakewood City Co
Page 115 and 116:
the reasons set forth and defined i
Page 117 and 118:
RESOLUTION N0 BY A RESOLUTION to ta
Page 119:
NOTICE TO LEGISLATIVE AUTHORITY TO
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THE LAKEWOOD CITY COUNCIL CHAMBERS OCTOBER 18 2010 ...

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