THE LAKEWOOD CITY COUNCIL CHAMBERS OCTOBER 18 2010 ...

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a b and c ofSection 128 0701 or such of theaforesaid percentages as are applicable to Ne partiwlar taxoaver and tlivide the Mal so obtametl by the numher ofpercentages usedinSerrvmg such total in oNerto obtain the business allocatlon percentage referred to in Section 128 0701 Afactor isapplicable even though it may be allocable entirelyin or outside theGty 128 0704 RENTAL9 a er shall be indutled in the a Rental income receivetl by a taxp Y mmputaHon of netprofits from businessaQwiUes under subsections c d and e 126 0501 onl if and to the extent that the rental ownership ofggSection whemetr sotreritetl mbana9ed or opelratetltby a taxpayer Individalty orrthrough a entror consbtutes a business activity ofthetaxpayer in othe representanves 128 0705 OPERATING L059 CARRY FORWARD a The portion of a net ope2tlnp lass sustained inany taxable year subsequent to uI 1 1967 allocable to the CiN may be a plied against the portien oftheprofYtofsucceeding tax years alloca leto theG until exhausted butin no event for more than five taxable years immediately ollowinq the year in which the Toss occurred No portion of a net opea0ng loss shall be rarrred back against net profits ofany poor year b The portion ofnetooem ing loss sustained shall be allocated ro the Cty in Elie samemanneras providedhereinforallocating netprofts ro theCdy c The Atlministrator shall provitle by rules and regulations the mannerin which such netoperating loss carry forward shall be determined IXEMPTIONB 128 0901 SOURCES OFINCOME NOTTAXED Thetax providetl forherein shall not be levietlonthefollowing ja Pay or allowance of alive members of the armed forces of the UnRed States or Ne Income of religious frzromal charitable scienUFlq literary or edurational institubonsto the extent thatsuch Income isdelved fromtax exempCreal esMetax exempttangible b and prmofls tanGtlte tax Imposed by this chapter on such earnings c Such other pertinent smtements information retains or other information astheAtlminis rator may require 128 1103 EXTENSION OFTIME FORFILING RETURNS The Adminstrator may enend Irme for fling of the annual ppthe return upon the request ofthetaxpayer fouestedo org2ntedcbydtheterm or one month beyond any extension req RevenueService forthefiling ofthefederal income tax return TheAdministmror may require a tentativereturn accompanied by a payment oftheamount of tax shown ro be due thereon by thedate the return isnormally tlue No penalty or bxpaitl withinNe pedod asethx endetlg to which thereturn isfled and thefinal 128 1104 CONSOLIDATED RETURNS awoNence with rulesandnregulatlon pres ribedyby theAdmireatorrequiretl in 128 1105 AMENDED RETURNS a where necessary an amended return must be filed in ortler io report addtlitional inome antl pay any additional tax due or claim a refund oftax overpaid subject to the re mrements limitatlons orboth contained in Sections 128 1701 1281702 128 103 and1r<strong>18</strong> 19@ Such amended return shall be on a farm obtainable on request from theAdministrator A taxpayer may notchange themethod of accountlng or appor0onment of netprofit after the due tlate for filing theoriginal return b Wnigthin threemonths ofan federal tax fromthefoal determinationyn basedeuPOn flereinaended Ctyrtumshowing inmmeisubject rotheGNtax tax shown suchfnai determination offederal tax liabibty antl pay any additional due thereonor make claimforrefund ofany overpayment PAYMENT OFTAX 128 1301 PAYMENT OFTAXON FILING OF RETURNS a The taxpayer making a reNrn shall at the time of fling thereof pay ro theAdministrator the amount of taxes shown as due thereon provided howeverthat 1 Where any portion ofthe tax sodue has been deducted at orintangble propertyuin r b Poor relief unemployment msumnce benefts oltl age pensions or similar payments including tlisability benefits received from local stateorfederal governments orcharitable religious or etlucationa organizations c Proceeds ofinsuance pa dpby the a8of nhoe imsuthe natureno d Rewip s from seasonal u a sports events and health and welfare activities whenany such are conducted by bona flee charitable religious or educational organizations and associations e Alimony received f Personal earnings of any natu2l person under eighteen years of age g Compensation for personal injuries orfar damagesto property Y wayofinsurance oroNerwise h Interest tlrvidends antl other revenue from intangible property i Gains from involunta conversion cancellation of mdebtetlness 7n aamcof income already taxed by and is pi k Salarieswages wmmisFions and REfURN9 128 1301 WHEN RETURN REQUIREDTO BE MADE Each taxpayer shall whetheror no a tax be due thereon make antl flea return on or before Apri 15 ofthe year following theeffective date of this chapter and on or before April 15 of each yearthereafter When thereturn is madefora fscal year orother penotl different from thecalendaryearthereurn shall be filed on orbefore the15th day ofthefourth month the end of followintlg annualsreWmar Any person wh phasoexempthincome cost fileea reWmleantl declare to theAdministrator the nature of his exemvlion Any person who has taxable income mustfle a tax return withtheTaxAeministmtor 128 1102 FORM ANDCONTENT OFRETURN The return shall be filed with the Administ2tor on a form or forms eonsandother famished by orobtainable upon request from such Adminicstratmr owes and manner payment a The aggregate amounts of salaries wages compensabon earned and gross income from business profession or other activity including lottery winnings gambling aged gaming such g9oseencomeoeamed dur ng tthe preceding year and subject ro such tax the source pursuant ro the provisions of Section 128 1302 or 2 where any portion ofthetax has been paid by thetaxpayer ppursuanttotheprovisions ofSection128 1303 op 3 Where anincome tax has been paidon the same income to anothermunippality credit for the amount so deducted or paid or credR to the eMent providetl for in Section 128 1902 shall be deducetl fro shall be dueand payable at dueand only thebalance if any thetime offiling thereturn ie amountoftaxto which theUy is may have such overpayymentapplied or at his election intlicarod on the shall be refundetl provided that no dollar100 shall be collected or nanimnnsed by this b Such returns shall tie on a forte or forms prersecgribed or acceptable to the Administrator and shall besubject ershallbeatable forat he paymento therefor by the Adminis mror The employ the tax required to be deducted antl withheld whether ornotsuchtaxes have m fact been withheld c The employer in collecting the tax shall be deemed ro hold the same untilpayment is made by such employyer to theGty as a trustee for the beneft of the City antl any such tau collectetl by such employer from his handsyofsuchaelmploye0rte same is paidto the City be deemed a crust fund in the
No shall be person required to withhold thetax on wages orother paid domestic ser AantrAempM1Oyediby pml extlYh evelyryn butboth employeeyayiu 2 All managers shall be personally liable ro the extent o t e lax interest and Penalty jointly and seveally for failure to file the employers return ar to pay the employers tax interest and penalty asrequired underthis eaptndudin a 3 No change in structure by an employ fundamental change discharges IH managers from lia ility fo rnttofliea tax return otopayitaxes remit funds held tax DECLARATIONS OF INCOME NOT COLLECTED AT m onn every person shall file a dedaation such tax credit amounts to not more than one no declaation or payment of estimated tax is 128 1304 FILING OFDECIAMTION fa The tletlaation required by Section 128 ed0od setfrthfinesection tiefaretthe April 15 of each year during tthe eRective p 128 0502 orwithin fourmonths ofNe date Ne taxpayer becomes subjeQto tax forthefrsttime b Those taxpayers repotting on a fswT year basis shall fie a dedaationon or before thefReenN day ofthe fourth month following the end ofsuch Flscal yearor pedod 128 1305 FORM OFDECLARATION a Thededaationrequired by Section128 1303 shall be fled upon a form furnished by or obtainable from He Administrator As provided in Section 128 1303 hereof credd shall be takenfor theCity tax ro be withheld from any portion of such incomeand credit shall be taken fortaxN be paid or withheltl Sedc lon128e1902nother taxing municipality in accordance wiN theprovisions of a Fail negleR or refuse ro make any return or declaration required by this chapter or b Make any incomplete false orfraudulent return or c Intentionally orwill ulty fail neglect or refuse to pay the tax pFaenalties orinterest imposed b this chapptater or d remit suelh withholdrig to Ne AtlmnfiarorQom his or employgees e Refuseto permit theAdmin istator oecoYds auers ado federal employee m examine his books P P income tax returns relating to the income or net profitr of a taxpayer or f Fail to to appeaers orefetleaa nicome taxeturnsoreulatlngs the records pap income ornet profts of a taxpayer upon orderof subpoena ofthe Administraror or g Refuse to disclose to Ne Administrator any Information with res ctto ornet ofa profits Npeyyincome taxpayeoer or h subpoena oflNeAdmiresea or authodzedishehreby oor any order or i Give to an emp omberlantl residence address ofail roeprompHpy social security norxidence address and tlate thereof ar j Fail ro use ordinary diliggence in maintaining properrecoMS of employees residence atltlresses total wages paid and City tax withheld orto knowingly give the Administrator false mforma0on or merit of the k Attempt to do anything whatever to avoid Ne pay whole orany part ofNe tax penalties or interest imposed by this chapter 99 doilarse 80000 aornimprisonaar notd more tbehannsamonths orabotheprn retl offense 128 iS06 LIMITATION ON PROSECUTION All underNis settion must be commenced within five years prosecutions from thetime oftheoffense complained of excepptt in the coseoffailure tofile a return orin Ne case offling a false or faudulent return in which event the limitation of tlme within which prosecution must be commenced shall be ten years from thedare thereturn was tlue orthe date thefalse orfaudulent return was fled 128 1507 FAILURETOPROCURE FORMS NOT EXCUSE The failure of em to anypq er or person ro receive or pprocure a return nfonna onreturn ordeclaatd ioi from faingnsuch form orifrom payigthetax y COLLECTION OFUNPAIDTAXES AND REFUNDSOFOVERPAYMENTS 128 101 UNPAID TAXESRECOVERABLEAS O<strong>THE</strong>R DEBTS Ail taxes im osed by this chapter shall be collectible ro ether with any interest antl penalties Hereon b suit of omsseon ofasubstantial pprYOn of recoveable cept in therase of aud an additional assessment income subjeR to thins coxoroffailure N Flie a return b The original dedaradon or any subsequent amendment thereof tlateasprovitledFo rhereinased on or before any subsequent quarterly payment 128 1306 PAYMENT TOACCOMPANY DECLARATION Such tleclarahon of esematetl tax to be paid to the Cry shall be accompanied by a payment of a leastone fourth ofthe estimated annual tax and at least a similar amount shall be paid pn or before Ne last tlay of the seventh and tenth months after He beginning of thetaxabl earfollown nNe before the last day of Ne Rot month of Ne succeeding Y the unpaid taxable year Howeveq rf an amended tledaation has been fled balance sho meritdateson shall be paid in equal installments on pr before the remaining pay 128 1307 ANNUAL RETURN On or before the ffteenth day of thefourth month ofthe yearfollowing that for which such dedaation or amended tledaation was fletl an annual return shall be fled and any balance which may be due theCtysali be paitl Herewith in accordance withtheprovisions ofSection128 1301 yJ INTEREST AND PENALTIES 128 1501 INTEREST ON UNPAID TAX All taxes imposed and all moneys withheld or requiredo be withheld by eprovlistins ofahisl cthap llereand eainlnt99 upaid afterretF tley become tlueeshall bear interest at theateofeight pement8 per annum 128 1502 PENALTIES ON UNPAIDTAX In adtlition toiirterestas prwitled inSection 128 1501penalties based on theunpaid taxorinstallments of estimated tax arehereby imposetl asfollows a whhe11H ten pertet 10per annumXbutdno less thanatwnnry fve dollars25 00 b Far failure to remit taxeswithheld from employees ten percent 10 per month but the accumulated penalty orfaction Nereo f npaid amount antl shall notbelasetha nvenrytfvse tlollars 2500 328 1503 EXCEPTIONS A shall penalty not be assessed on an additonal tax assessment matle by theAdministrator when a return has tithe Atlm nisVatorend nhe absenceaof Hereon within the tlme prescribed by fraud neither penalty nor Interest shall brovitlin an amended reNrnlsl fled assessment resulting firom a federal audit p 9 thefetleraldtax liabiity is paitl within three monthsafter a final tletermination of 125 1504 ABATEMENT OFINTEREST AND PENALTY Either the Aoriboth forgood rouse shown Board of Review may abate penalty orinterest Anyperson whoshalIONS shall not be matle after three years from the time He return was due or filed whichever is lamp provided Natin those roses in which a Commissioner of Internal Revenue and thetaxpayer have executetl a waiver ofthefederal statute oflimitatlons theperiod within whrth an adtlitionai assessment may be made by Ne fedealtarxtliabll tyl be one year from thetime of the final determination of 128 1702 REFUNDS OF TAXES ERRONEOUSLY PAID Taxeserroneously paid shall notbe refunded unless ntwas moedeorahe made within three years from the date which such pay reNrn was due orwihin Nree months after Ne foal determination of the federal tax liability whichever islatef 128 103 AMOUNTS OFLESSTHAN ONE DOLLAR Amounts oflessNan one dollar100shall notbe collectedor refunded TAXPAYER RELIEFAND RECFPROLITY PROVISIONS 128 1901 NONRESIDENTTAXPAYERS Secion 128 1901 was repealed byOrdinance 73J1 passed December 20 191 b Aclaim forcreditorrefund under this sectionshall be madeinsuch manner as the Administrator may by regulation provide In He event such takewpotl resident fails neglects or refuses to file an annual return or dedaationontheform prescribed 6y theAdministrator he shall not beenG led to such credit tic refund and shall be considered inviolation of Nis chapter for failure rofie a return 128 1903 CLAIM FORCREDIT Section128 1903 was repealed by Ordinance73 71passed December 20 1971 DISBURSEMENT OFRECEIPTS OFTAX COLLECTION 128 2101 DISBURSEMENT OFFUNDS COLLECTED The funds colieded under theprovisions ofthis chapter shall be disbursetl inthe followingq manner First such partNereof as shall be necessaryotlefay all expenses a of wllectinq the tax and of ad aitlistering and enforang the provisions ofHis chapter shall be p b The balance remaining after payment oftheexpenses referred roin
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: 128 0306 CORPORATION COryoration me
Page 11 and 12: as CONSTRUCTION INDEPENDENT cuM1 nn
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
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
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Section 16 Emereency This Ordinance
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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
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applicable to those Term Bonds the
Page 101 and 102:
on behalf ofthe City The same perso
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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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