THE LAKEWOOD CITY COUNCIL CHAMBERS OCTOBER 18 2010 ...

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128 0901 SOURCESOF INCOME NOTTAXED Thetax provitled forherein shall notbe levied on thefollowing a Pay or allowance of active members of the armed forces of the United States AND OF MEMBERS OF THEIR RESERVE COMPONENTS INCLUDING THE NATIONAL GUARDer b SCIENTIFOICELTTERARY ORUEDUCATIONALLZNHSTITUTIONS TO THE EXTENT THAT SUCH INCOME IS DERNED FROM TAX IXEMPT REAL ESTATE TAX EMPT TANGIBLE OR INTANGIBLE PROPERTY ORTAX IXEMPT ACTMTIES bc Poor relief unemployment insumnce beneFltr old age pensions or similar payments including disability benefits received from local state orfederal governments or charitable religious oreducational organzations ed Proceeds of insurance paitl by the death of the insuretl PAYMENTS FROM pensions disability benefts annuities or gratuities not in the nature of compensation for services rentlered from whatever source dedvetl de Receipts eY BONA FIDE CHARITABLE RELIGIOUS AND EDUCATIONAL ORGANIZATIONS AND ASSOCIATIONS WHEN THOSE RECEIPTS ARE from seasonal or casual entertainment amusemerrts sportr events antl health and welfare activities when any such are conducted by bona ftle charitable religious oreduca0onal organizations and associations ef Alimony eceivetl g Personal earnings of any natural person under eighteen years of age gh Compensaton forpersonal injuries orfor damages m property by wap ofinsurance or otherwise THIS EXCLUSION DOES NOT APPLY TO COMPENSATION PAID FOR LOST SALARIES OR WAGES OR TO COMPENSATION FROM PUNITIVE DAMAGES i COMPENSATION PAID TO A PRECINCT ELECFION OFFICIA4 TO THE EXTENT THAT SUCH COMPENSATION DOES NOT IXCEED1000 ANNUALLY 1 PARSONAGE ALLOWANCETO THE EXTENT OFTHE RENTAL ALLOWANCE OR RENTALVALUE OFA HOUSE PROWDED AS A PART OFANORDAINED CLERGY S COMPENSATION THE CLERGY MUST BE DULY ORDAINED COMMISSIONED OR LICENSED BY A RELIOIOUS BODY CONSTITUTING A REIpGI0U5 DENOMINATIONAND MUST HAVE AUTHORITY TO PERFORM ALLSACRAMENTSOFTHE RELIGIOUS BODY hk Interest tlividends and other revenue from intangible property ACCEPTABLE GENERIC FORM AS DEFINED IN THIS CHAPTER selling forthr commissions a The aggregate amountr ofINCOME salarieswages and other mmpenution earned AND OR RECENED and gross iREeme RECEIPTS from business profession orother activity less allowable expenses incurted in theacquisition ofsuch income grass earned during the preceding year antl subject to such tax b The amount ofthelax imposed by this chapter on such earnings and profts and c SuN other pertinent statements information returns or other information as theAdministrator may require INCLUDING BUT NOT LIMITED TO COPIES OF ALL W2FORMS 1099 MISCELLANEOUS INCOME FORMS PAGE ONE OF FORM 1040 PAGE ONE AND TWO OF FORM 1120 11205 INCLUDINGKL 2106 lOfiS SCHEDULE C INCLUDING COST OF GOODS MANUFACTURED AND OR SOLD SCHEDULE E SCHEDULE F AND ANY OTHER FEDERAL SCHEDULESIFAPPQCABLE 128 1103 EXTENSION OFTIMEFOR FILING RETURNS FOR TAX YEARS PRIORTO 2004 Tthe Atlminisbator may extend the time farfiling of theannual return upon therequest ofthetaxpayer for a period ofnottoexceed srx monUa or one month beyond any extension requested ofor gaoled by theInternal Revenue Service farthefiling ofthe federal income tax return FOR TAXABLE YEARS 2004 AND LATER THE EXTENDED DUE DATE FOR INDMDUALS SHALL BE THE LAST DAY OF THE MONTH FOLLOWING TXE MONTH TOWHICH THE FEDERAL INCOME TAX DUE DATE XAS BEEN EXTENDED FOR BUSINESSES IF THE EXTENSION IS FILED THROUGH THE OHIO BUSINESSGATEWAY THE EXTENDED DUE DATE SHALL BE TXE LAST DAY OF THE MONTH TO WHICHTXE DUE DATE OFTHE FEDERAL INCOME TAX RETURN HAS BEEN EXTENDED IF NOT FILED THROUGH THE OHIO BUSINESS GATEWAY THE EXTENDED DUE DATE SHALL 0E TXE LAST DAY OF THE MONTH FOLLOWING THE MONTH TO WHICH THE DUE DATE OF THE FEDERAL INCOME TAX RETURN HAS BEEN EXTENDED THE TAX COMMISSIONER MAY DENY THE EXTENSION IF THE TAXPAYER FAILS TO FILE THE REQUEST TIMELY FAILS TO FILE A COPY OF THE FEDERAL EXTENSION REQUEST OR IF THE TAXPAYER S INCOME TAX ACCOUNT WITH THE C1TV IS DELINQUENT IN ANY WAY The Administm ormay require a tentativereturn accompanied by a payment oftheamount oftax shown to be due thereonby thedate thereturn is normally due No penalty orinterest shall tie assessed in those cases in which the reNm is fJeA and the final tax paid withintheperiod as extended 1 ti Gains from involuntary conversion cancellation of intlebtedness interest on federal obligations items of income already taxed by theState ofOhio from whichthe City is specifcolly prohibited from taxing and income of a decedent s estate tlurin9 the period of administration except such income from the opeation of a business M TAXPAYERS ARE PERMITTED TO DEDUCT EXPENSESON FEDERAL FORM 2106 IN ACCORDANCE WITH FEDERAL GUIDELINES FOR FORM 2106 IXPENSES REPORTED ON FORM 2106 ARE SUBSEGT TO AUDIT AND APPROVAL BY THE ADMINISTRATOR jmn INCOME Ssalaries wages commissions and other compensation antlnet proftr the taxation of which is prohitiRed by the United States Const ution orany ad ofCongress limiting thepower ofNe states ortheir politial subdivisions ro Impose netincome taxeson income derivedfrom interstatecommerce law INCOME Ssalaries wages commissions and other compensation and net profts the taxation of which is prohitidetl by the Constitution of the State of Ohio or any act of the Ohio General Assembly limiting the power of the Gty to impose net income taxes RETURNS 128 1101 WHEN RETURN REQUIRED TOBE MADE a Each taxpayer shallwhetheror not a MUNICIPAL INCOME tax is due Hereon oLANEWOOD make andfile a return on or before Aprii 15 of the yearfollowingthe effective date ofthis chapter and on orbefore April 15 of each year thereafter When the retu thesreturneshall befflceed onaor beforeetheel5 different fromthe calentlaryear day ofthefourth monthfollowing the end ofsuch fiscal yearorperiod b Any person who has no income TAXABLE 70 LAKEWOOD need notfile anannual return AND SHALLBE CONSIDERED IXEMPT Any person who has IS exempt income mustfilearehhaAN EXEMPTION CERTIFICATE EACH YEAR and declare totheAdministator thenature ofhis exemptionsANB THE TAXPAYERTHAT 75IXEMPT SHALL INFORM THE ADMINISTRATOR WITHIN THIRTY 30 DAYS IF AT ANY POINT THE TAXPAYER AGAIN RECEENEB BEGINS RECEMNG INCOME TAXABLE TO LAKEWOOD Aey 128 1102 FORM ANDCONTENTOFRETURN The return shall be fled with the Administrator on a form or forms furnished by or obtainable upon request from such Adminisbatop OR ON AN 128 1104 CONSOLIDATED RETURNS a Admiri5a atsr ANY AFFILIATED GROUP WHICH FILES A CONSOLIDATED RETURN FOR FEDERAL INCOME TAX PURPOSES PURSUANT TO SECRON 1501 OF THE INTERNAL REVERUE CODE MAY FILE A CONSOLIDATED RETURNWITHTHE MUNICIPALITY b In the rase of a rorporation that carried on transactions with its stockholders orwith other corporations related by stackownership interlocking directorates or some other method or in rase any person operates a division bmnrh factory offce laboratory or activity within the City constituting a portion only of ds total business the Adminis mtor shall require such additional information as he may deem necessary to ascertain whether net profis are properlyallocated to fhe QtytftheAdministrator finds that net profits are notproperty allocated to theQty by reason of transactions withstockholders orwithother corporations related by stock ownership interlocking directoratesortransactions withsuch division branch factory office laboatory or Activity or by some other methotl he shall make such allocation as he deems appropriate to produce a fairand proper allocation of net profits to theQty 128 1105AMENDED RETURNS a Where necessary an amended return must be filed in ortler to report addPoOnal Income and pay any adtlitional tax due Or claim a refund oftax overpaid subject to the requirements limitations or both contained in Sections 128 1701 128 1702 128 1703 and 128 1902 Such amended return shall be on a form obtainable on request from the Administmtoc A taxpayer may not change the method of LASH OR accountingIE ACCRUAL or apportionment ofnet profit after thedue date farfiling theoriginal return b Within three monthsfrom thefinal determination of any fedemi tax liability affectingthetaxpayer sCirytax liabil dy such taxpayer shall make andfile an amentled Gty return showing income subjeQ to the City bx based upon such final determination of federal tax liability and pay any additional cox shown due thereon or make claim forrefund ofany overpayment 1281106 BUSINESSLOSSES EACH TAXPAYER MAY OFFSET BUSINESS LOSSES AGAINST BUSINESS NET PROFITS FROM ANY BUSINESS CONDUCTED IN THE
MUNICIPALITY OR IN ANY MUNICIPALITY THAT DOES NOT LEVY AN INCOME TAX ON NET PROFITS THEREFROM HOWEVER A LOSS FROM THE OPERATION OFA BUSINESS MAY NOT BE USED TO OFFSET THE INCOME ON ATAXPAYER SW2AND OR 1099 FORMS 128 110REPORTING ANET LOSS ANY BUSINESS PROFESSION ASSOCIATION OR CORPORATION REPORTING A NEi LOSS ISSUBJECT TO THE FILING REQUIREMENTS OFTHIS CHAPTER 128 13PAYMENT OF TAX 128 1301 PAYMENT OF TAX ON FILING OF RETURNS a The taxpayer making a reNrn shall at the time of fling thereof pay to the Administrator the amount of taxes shown as tlue thereon provided however that 1 Where any portion of the tax so due has been deducted at Ne source pursuantto the provisions of Section 128 1302 or 2 Where any portionof Netax has been paid by NeNxpayer pursuantto theprovisions ofSec IOn128 1303 or 3 Where an income tax has been pald on Ne same income to another munidpality credit forNe amount so tletluctetl or paid or aeda re Ne extent provided for in Section 128 1902 shall be tleducted from Ne amount shown to be due and only Ne balance ifany shall bedue andpayable at thetime offiling Ne return b A taxpayer who has overpaid theamount oftaxto which Ne Cty is entitled under Ne provisions of this chapter may have such overpayment applied against any subsequent liability hereunder or at his election indicated on Ne return such overpaymentor part thereof shall be refunded providetl that no adtlitional taxes or refunds of lessNan erne FIVE dollars15 00shall be wllecred orrefunded c Ifany employer which Is liable for tax obligations imposed by this chapter undergoes a funtlamenNl change then Ne employer and its manager shall be liable far taxes due up re the date of the fundamental change Taxes antl foal tax returns shall be tlue immediatelyafierthe funtlamenNl change Anysuccessor employer shall wihhold from any purchase price that Nesuttessor owes to Ne predecessor an amount suficient to pay all unpaid taxes interest and penalty which the predecessor employer owes pursuant to Nis chapter The suuessor employer shall make such withholding until such time Natthepretlecesmr employer has paid Ilabledirectly to Nis municipality for payment ofsuch trust whether actually collected by such employer ornat Any tax deducted antl withheld is N be consitlered paitl to Nis municipalitywhetherornotNe employeractually remits Ne tax to this municipality far purposes of determining employee payments orcredits 2 All managers shall be personalty liable re the extent of the tax interest antl penalty jointly and severallyfor failure to file Ne employer s reNrn of to pay Ne employers tax interest andpenatry asrequired under this Uapter 3 No change In structure by an employer including a fundamental change discharges im managers from liability farNe employees or managers failure m remitfuntlsheld intrustNfilea tax reNrn or re pay Nxes f ON OR BEFORE FEBRUARY 28 OF EACHYEAR BEGINNING WITH THE YEAR 1986 EACH EMPLOYER SHALL FILE A WITHHOLDING RETURN SETTING FORTH THE NAMES ADDRESSES AND SOCIAL SECURITY NUMBERS OF ALL EMPLOYEES FROM WHOSE COMPENSATION THE TAX WAS WITHHELD DURING TXE PRECEDING CALENDAR YEAR THE AMOUNT OF TAX WITHHELD FROM HIS OR HER EMPLOYEES ANDSUCH OTHER INFORMATION AS MAY BE REQUIRED BY THE ADMINISTRATOR ALLPAYMENTS NOT SUBIECT TO WITHHOLDING SHALL BE REPORTED ON A FORM REQUIRED BYTHE ADMINISTRATOR g ON OR BEFORE FEBRUARY 28 OF EACH YEAR ALL INOMDUALS BUSINESSES EMPLOYERS BROKERS OR OTHER WHO ENGAGE PERSONS EITHER ON A FEE OR COMM75570N BASIS OR AS INDEPENDENT CONTRACTORS AND NOT EMPLOYEES THOSE WHO ARE NOT SUBJECT TO WITHHOLDING MUST PROVIDE TXE MUNICIPALITY WITH COPIES OF ALL 3099 MISCELLANEOUS INCOME FORMS AND OR A LISTOFNAMESADDRESSES SOCIALSECURITY NUMBERS OR FEDERAL IDENTIFICATION NUMBERS AND A TOTAL AMOUNT OF EARNINGS PAYMENTS BONUSES COMMISSIONSAND OR FEES PAID TOEACH PERSON h ALL EMPLOYERS THAT PROWDE ANY CONTRACTUAL SERWCE WITHIN THE CITY AND WHO EMPLOY SUBCONTRACTORSIN CON1UNCfION WITH THAT SERVICE SHALL PRIOR TO COMMENCEMENT OF THE SERVICE PROWDE THE CIN THE NAMES AND ADDRESSES OF THE SUBCONTRACTORS THE SUBCONTRACTORS SHALL BE RESPONSIBLE FOR ALL INCOME TAX EMPLOYER REQUIREMENTS UNDERTHIS GXAPTER such taxesinterest and Ifthe successor Fails m withholtl penalties such amount Nen the successor antl in a personal manner the successor smanager shall be jointly and severally payment ofsuchtaxesinterest and penalty liable for the 128 1302COLLECTION ATSOURCE a In accordance with rules antl regulations prescrlbetl by the Administatoq each employer wihin or doing business within the Cty shall deduct at the time of the payment of such INCOME salary wages commission or other compensatlon the bx of one and one halfpercent12per annum ofNe gross INCOME salaries wages commissions oroNer compensatlon due by Ne employer N each employee andshall on or before thelastday of each month make a return and pay to the Administrator the amount oftaxeswdeducted during theprevious month However iftheamount of the tax wdeducted by an employerin anyerie meath is less Nan one hundred dollars 100 00PER MONTH BASED ON THE PREWOUS TAX YEAR S QUARTERLY AVERAGE the employer may defer Ne filing of a return and payment of theamount deductetl until Ne last day of Ne monN following the end of Ne calendar quarteri eecarred b Such returns shall be on a form or forms prescribed oraaeptable to the Administrator and shall be subject to the rules and regulations prescribed Nerefor by the AdministatorThe employer shall be liable for Ne payment of the tax required N be detlucted and Wrthheltl whether or not such taxes have in fact been withheM c The employer in collecting Ne tax shall be deemed to hold the same until payment is made by such employer to the Cty as a trustee for Ne benefit ofthe Cry and amsuch tax collected by such employer from his employees shall until Ne sameis paid to Ne Cry bedeemed a trustfuntl inthe hands ofsuchemployer d No person shall be requiredto withhold Ne tax on wages orocher compensatlon paid tlomestic servants employetl by him exclusively inor about such person sresidence even Nough such residence is intheCity butsuch employee shall be subject to all of the requirements ofthis chapter e M Obf tl 1 Every manager is deemed re be a imstee ofthis municipality in collecting funds and holding Ne tax requiretl under ordinance to bewithheld and thefuntlsso collected by such withholding aredeemed re be trustfuntls Every manager is 128 1303 DECLARATIONS OF INCOME NOT COLLECTED AT SOURCE Ca EVERYPERSON WHO ANTICIPATES ANY TAXABLE TNLOME WHICH IS NOT SUBJECT TO SECTION 128 1902AND OR FROM WHICHTAX WILL NOT BE FULLY WITHHELD AT WKEWOOD S TAX RATE OR WHO ENGAGES IN ANY BUSINESS PROFESSION ENTERPRISE OR ACTIVITY SUBJECT TOTHE TAX IMPOSED BY SECTION 128 05 SHALL FILE A DECLARATION SETTING FORTH SUCH ESRMATED INCOME OR THE ESRMATED PROF3T OR LOSS FROM SULH BUSINESS ACTNITY TOGETHER WITR THE ESTIMATED TAX DUE THEREON IF ANY AND SHALL MAKE THE EBTIMATED PAYMENTS REQUIRED HEREIN b Iftheestimated tax forthecurrent year less thetax to be withheld and less sueh THE tax credit ALLOWED IN SECTION 128 1902 ameuats te net mere IS LESS Nan one huntlretl dollars 100 00no dedaafion or paymentofesfimated tax is required 128 1304 FILING OFDECLARATION a The dxlaatlon required by Section 128 1303 shall be fled on or before Ne Aprif IS of each year during Ne effeQiveperiod set forth in Section 128 0502 or withinSaar ma ONE HUNDRED FrvE 105 DAYS of the date thetaxpayer becomes subject to tax forNe frstime b Those taxpayers reporting on a fsgl year basis shall file a declaration on or before the fiReenN day of Ne fourth monN fallowing Ne entl ofsuchfscal year orperiod 128 1305 FORM OFDECLARATION a The dedaationrequired by Seciion 128 1303 shall be fletl upon a form furnished by orobtainable from Ne Adminisbarer OR ON AN ACCEPTABLE GENERIC FORM AS DEFINED IN THIS CHAPTER redit shall be taken far theCity bx to he withheld from any portion ofsuN income antl cretlitshall be taken fortax re be paidor wdhheltl and remitted to another taxing munidpality in accordance with the provisions ofSection126 1902
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 and 12: as CONSTRUCTION INDEPENDENT cuM1 nn
Page 13: d 1 On the portion attributable to
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
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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
Page 71 and 72:
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
Page 77 and 78:
Unless otherwise indicated referenc
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Bonds isnot secured by a lien on an
Page 81 and 82:
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
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
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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
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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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